Document:

EX-4.7

 Exhibit 4.7 

HUDSON CITY BANCORP, INC. 
 2006
STOCK INCENTIVE PLAN 
 ARTICLE I 

PURPOSE 

Section 1.1 General Purpose of the Plan. The purpose of the Plan is to promote the growth and profitability of
Hudson City Bancorp, Inc. by providing certain directors, key officers and employees of Hudson City Bancorp, Inc. and its Parents and Subsidiaries with an incentive to achieve corporate objectives and by attracting and retaining individuals of
outstanding competence through a participation interest in the performance of Common Stock of Hudson City Bancorp, Inc. 

ARTICLE II 

DEFINITIONS 
 The
following definitions shall apply for the purposes of this Plan, unless a different meaning is plainly indicated by the context: 

Section 2.1 Award means any Restricted Stock Award, Performance-Based Restricted Stock Award, Performance Share
Award, Deferred Stock Award, Performance Unit Award, Phantom Stock Award or Other Stock-Based Award, or any or all of them, or any other right or interest relating to Shares or cash, granted to an Eligible Individual under the Plan. 

Section 2.2 Award Notice means, with respect to a particular Award, a written instrument evidencing the Award
and establishing the terms and conditions thereof. 
 Section 2.3 Bank means Hudson City Savings Bank, a
federally chartered savings institution, and any successor thereto. 
 Section 2.4 Beneficiary means the
Person designated by an Eligible Individual to receive any Shares or other consideration with respect to an Award made to such Eligible Individual that becomes distributable, or to have the right to exercise any Options or Stock Appreciation Rights
granted to such Eligible Individual that are exercisable following the Eligible Individual’s death. 

Section 2.5 Board means the Board of Directors of the Company. 

 Section 2.6 Change in Control means any of the following events:

 (a) the consummation of a reorganization, merger or consolidation of the Company with one or more other persons, other
than a transaction following which 
 (i) at least 51% of the equity ownership interests of the entity resulting from such
transaction are beneficially owned (within the meaning of Rule 13d-3 promulgated under the Exchange Act) in substantially the same relative proportions by persons who, immediately prior to such transaction, beneficially owned (within the
meaning of Rule 13d-3 promulgated under the Exchange Act) at least 51% of the outstanding equity ownership interests in the Company; and 

(ii) at least 51% of the securities entitled to vote generally in the election of directors of the entity resulting from such
transaction are beneficially owned (within the meaning of Rule 13d-3 promulgated under the Exchange Act) in substantially the same relative proportions by persons who, immediately prior to such transaction, beneficially owned (within the
meaning of Rule 13d-3 promulgated under the Exchange Act) at least 51% of the securities entitled to vote generally in the election of directors of the Company; 

(b) the acquisition of all or substantially all of the assets of the Company or beneficial ownership (within the meaning of
Rule 13d-3 promulgated under the Exchange Act) of 25% or more of the outstanding securities of the Company entitled to vote generally in the election of directors by any person or by any persons acting in concert; 

(c) a complete liquidation or dissolution of the Company; 

(d) during any period of two (2) consecutive years, individuals who at the beginning of such period were members of
the Board of Directors of the Company cease for any reason to constitute at least 50% of the members of the Board of Directors of the Company unless the election, or the nomination for election by the Company’s shareholders, of each new member
of the Board of Directors of the Company was approved by affirmative vote of three-quarters of the members of the Board of Directors of the Committee, or of a nominating committee thereof, then still in office who were members of the Board of
Directors of the Company at the beginning of the period; provided, however, that any such new member’s election or nomination did not result from an actual or threatened election contest (within the meaning of Rule 14a-11 of
Regulation 14A promulgated under the Exchange Act) or other actual or threatened solicitation of proxies or consents (within the meaning of Rule 14a-11 of Regulation 14A promulgated under the Exchange Act) other than by or on behalf
of the Board of Directors of the Company 
 (e) any event which would be described in section 2.6(a), (b), (c) or
(d) if 

 In no event, however, shall a Change of Control be deemed to have occurred as a result of any acquisition of
securities or assets of the Company, the Bank, or a subsidiary of either of them, by the Company, the Bank, or any subsidiary of either of them, or by any employee benefit plan maintained by any of them. For purposes of this section 2.6, the
term “person” shall have the meaning assigned to it under sections 13(d)(3) or 14(d)(2) of the Exchange Act. 

Section 2.7 Code means the Internal Revenue Code of 1986 (including the corresponding provisions of any
succeeding law). 
 Section 2.8 Committee means the Committee described in section 4.1. 

Section 2.9 Company means Hudson City Bancorp, Inc., a corporation organized and existing under the laws of the
State of Delaware, and any successor thereto. 
 Section 2.10 Covered Employee means, for any taxable year of
the Company, a person who is, or who the Committee determines is reasonably likely to be, a “covered employee” (within the meaning of section 162(m) of the Code). 

Section 2.11 Deferred Stock Award means an award of Deferred Stock granted pursuant to section 9.1. 

Section 2.12 Deferred Stock means a right, granted to an Eligible Individual under section 9.1, to receive
Shares, to the extent vested, at the end of a specified deferral period. 
 Section 2.13 Disability means a
condition of incapacity, mental or physical, for the performance of services which the Committee determines, on the basis of competent medical evidence, is likely to be permanent, to continue for an indefinite period of at least one hundred eighty
(180) days, or to result in death. 
 Section 2.14 Disinterested Board Member means a member of the
Board who: (a) is not a current employee of the Company or a subsidiary, (b) is not a former employee of the Company who receives compensation for prior services (other than benefits under a tax-qualified retirement plan) during the
taxable year, (c) has not been an officer of the Company, (d) does not receive remuneration from the Company or a subsidiary, either directly or indirectly, in any capacity other than as a director except in an amount for which disclosure
would not be required pursuant to Item 404 of the proxy solicitation rules of the Securities and Exchange Commission as amended or any successor provision thereto and (e) does not possess an interest in any other transaction, and is not
engaged in a business relationship, for which disclosure would be required pursuant to Item 404 of the proxy solicitation rules of the Securities and Exchange Commission as amended or any successor provision thereto. The term Disinterested
Board Member shall be interpreted in such manner as shall be necessary to conform to the requirements of section 162(m) of the Code, Rule 16b-3 promulgated under the Exchange Act and the corporate governance standards imposed on
compensation committees under the listing requirements imposed by any national securities exchange on which the Company lists or seeks to list its securities. 

 Section 2.15 Early Retirement means, in the case of any Recipient,
termination of all Service for the Employers at or after (a) attainment of age 60 and the completion of at least five years of Service to the Employers or (b) after 30 years of Service for the Employers. 

Section 2.16 Earliest Exercise Date means, with respect to an Option, the earliest date on which the Option may
be exercised. The Earliest Exercise Date may, but need not, be the same as the Option’s Vesting Date. 

Section 2.17 Effective Date means June 8, 2006. 

Section 2.18 Eligible Employee means any employee of the Company, or of a Parent or Subsidiary, whom the
Committee may determine to be a key officer or employee and select to receive an Award or a grant of an Option or Stock Appreciation Right pursuant to the Plan. 

Section 2.19 Eligible Individual means: (a) any Eligible Employee; and (b) any non-employee director
of the Company or a Parent or Subsidiary. 
 Section 2.20 Employer means the Company, the Bank and any
successor thereto and, with the prior approval of the Board, and subject to such terms and conditions as may be imposed by the Board, any other savings bank, savings and loan association, bank, corporation, financial institution or other business
organization or institution. With respect to any Eligible Individual, the Employer shall mean the entity which employs such person or upon whose board of directors such person serves. 

Section 2.21 Exchange Act means the Securities Exchange Act of 1934, as amended. 

Section 2.22 Exercise Period means the period during which an Option or Stock Appreciation Right may be
exercised. 
 Section 2.23 Exercise Price means the price per Share at which Shares subject to an Option may
be purchased upon exercise of the Option and on the basis of which the cash payment or Shares due upon exercise of a Stock Appreciation Right is computed. 

Section 2.24 Fair Market Value means, with respect to a Share on a specified date: 

(a) the final reported sales price on the date in question (or if there is no reported sale on such date, on the last
preceding date on which any reported sale occurred) as reported in the principal consolidated reporting system with respect to securities listed or admitted to trading on the principal United States securities exchange on which the Shares are listed
or admitted to trading, as of the close of the market in New York City and without regard to after-hours trading activity; or 

(b) if the Shares are not listed or admitted to trading on any such exchange, the closing bid quotation with respect to a
Share on such date, as of the close of the market in New York City and without regard to after-hours trading 

 
activity, on the National Association of Securities Dealers Automated Quotations System, or, if no such quotation is provided, on another similar system, selected by the Committee, then in
use; or 
 (c) if sections 2.24(a) and (b) are not applicable, the fair market value of a Share as the
Committee may determine. 
 Section 2.25 Family Member means, with respect to any Eligible Individual:
(a) any of the Eligible Individual’s children, stepchildren, grandchildren, parents, stepparents, grandparents, spouses, former spouses, siblings, nieces, nephews, mothers-in-law, fathers-in-law, sons-in-law, daughters-in-law,
brothers-in-law or sisters-in-law, including relationships created by adoption; (b) any natural person sharing the Eligible Individual’s household (other than as a tenant or employee, directly or indirectly, of the Eligible Individual);
(c) a trust in which any combination of the Eligible Individual and Persons described in section 2.25(a) and (b) own more than fifty percent (50%) of the beneficial interests; (d) a foundation in which any combination of the
Eligible Individual and Persons described in sections 2.25(a) and (b) control management of the assets; or (e) any other corporation, partnership, limited liability company or other entity in which any combination of the Eligible
Individual and Persons described in sections 2.25(a) and (b) control more than fifty percent (50%) of the voting interests. 

Section 2.26 GAAP means generally accepted accounting principles, as amended from time to time and applied in
preparing the financial statements of the Company and the Bank. 
 Section 2.27 Incentive Stock Option means
a right to purchase Shares that is granted to an Eligible Employee pursuant to section 5.1, that is designated by the Committee to be an Incentive Stock Option and that is intended to satisfy the requirements of section 422 of the Code.

 Section 2.28 Non-Performance-Based Award means a Restricted Stock Award, Phantom Stock Award, Deferred
Stock Award, or Other Stock-Based Award that is not subject to one or more Performance Goals. 

Section 2.29 Non-Qualified Stock Option means a right to purchase Shares that is either (a) granted to an
Eligible Individual who is not an Eligible Employee or (b) granted to an Eligible Employee and either (i) is not designated by the Committee to be an Incentive Stock Option, or (ii) does not satisfy the requirements of
section 422 of the Code. 
 Section 2.30 Option means either an Incentive Stock Option or a
Non-Qualified Stock Option. 
 Section 2.31 Option Agreement means a written instrument evidencing an Option
granted under the Plan. 
 Section 2.32 Option Holder means, at any relevant time with respect to an Option,
the person having the right to exercise the Option. 

 Section 2.33 Other Stock-Based Award means a right, granted to an
Eligible Individual under section 11.1, that is denominated or payable in, valued by reference to, or otherwise based on or related to, Shares. 

Section 2.34 Parent means any entity, whether or not incorporated, in an unbroken chain of entities ending with
the Company where each entity other than the first entity in the unbroken chain owns stock or other equity interests in one of the other entities in the unbroken chain possessing fifty percent (50%) or more of the combined voting power of all
of the other entity’s outstanding stock or other interests that vote generally in the election of the other entity’s directors or other governing body. 

Section 2.35 Performance Award means (a) a Performance-Based Restricted Stock Award, (b) a
Performance Share Award, (c) a Performance Unit Award, (d) an Other Stock-Based Award if subject to one or more Performance Goals or (e) any or all of the foregoing. 

Section 2.36 Performance Goal means, with respect to any Performance Award, the performance goal or performance
goals established pursuant to section 8.5, the attainment of which is a condition of payment of the Performance Award. 

Section 2.37 Performance Measurement Period means, with respect to any Performance Goal, the period of time
over which attainment of the Performance Goal is measured. 
 Section 2.38 Performance-Based Restricted Stock
Award means a Performance-Based Restricted Stock Award granted pursuant to section 8.2. 

Section 2.39 Performance Share Award means a Performance Share Award granted pursuant to section 8.3. 

Section 2.40 Performance Unit Award means a Performance Unit Award granted pursuant to section 8.4. 

Section 2.41 Permitted Transferee means, with respect to any Recipient of an Option, his or her Family Member
to whom an Option has been transferred in accordance with section 5.8. 
 Section 2.42 Person means an
individual, a corporation, a partnership, a limited liability company, an association, a joint-stock company, a trust, an estate, an unincorporated organization and any other business organization or institution. 

Section 2.43 Phantom Stock Award means a Phantom Stock Award granted pursuant to section 10.1. 

Section 2.44 Plan means the Hudson City Bancorp, Inc. 2006 Stock Incentive Plan, as amended from time to time.

 Section 2.45 Recipient means the person to whom an Option or Stock
Appreciation Right is granted or an Award is made. 
 Section 2.46 Resignation for Good Reason means, unless
the Committee determines otherwise, the effective date of resignation occurs within ninety (90) days after any of the following: (a) the failure of the Employer (whether by act or omission of the Employer’s Board of Directors, or
otherwise) to appoint or re-appoint or elect or re-elect the Eligible Individual to the position(s) with the Employer held on the date of grant of an Option, Stock Appreciation Right or Award, as applicable (other than to any such position as an
officer of the Employer’s Board of Directors), or to a more senior office; (b) if the Eligible Individual is or becomes a member of the Employer’s Board of Directors, the failure of the Employer’s shareholders (whether in an
election in which the Eligible Individual stands as a nominee or in an election where the Eligible Individual is not a nominee) to elect or re-elect the Eligible Individual to membership at the expiration of his term of membership, unless such
failure is a result of the Eligible Individual’s refusal to stand for election; (c) a material failure by the Employer, whether by amendment of its certificate of incorporation or organization, by-laws, action of the Employer’s Board
of Directors or otherwise, to vest in the Eligible Individual the functions, duties, or responsibilities prescribed in an employment or retention agreement (other than such functions, duties or responsibilities associated with a position as an
officer of the Employer’s Board of Directors); provided that the Eligible Individual shall have given notice of such failure to the Employer, and the Employer has not fully cured such failure within thirty (30) days after such notice is
deemed given; (d) any reduction of the Eligible Individual’s rate of base salary in effect from time to time, whether or not material, or any failure (other than due to reasonable administrative error that is cured promptly upon notice) to
pay any portion of the Eligible Individual’s compensation as and when due; (e) any change in the terms and conditions of any compensation or benefit program in which the Eligible Individual participates which, either individually or
together with other changes, has a material adverse effect on the aggregate value of his total compensation package, disregarding for this purpose any change that results from an across-the-board reduction that affects all similarly situated
employees in a similar manner; provided that the Eligible Individual shall have given notice of such material adverse effect to the Employer, and the Employer has not fully cured such failure within thirty (30) days after such notice is deemed
given; (f) any material breach by the Employer of any material term, condition or covenant contained in an employment or retention agreement; provided that the Eligible Individual shall have given notice of such material breach to the Employer,
and the Employer has not fully cured such failure within thirty (30) days after such notice is deemed given; or (g) a change in the Eligible Individual’s principal place of employment, without his consent, to a place that is not the
principal executive office of the Employer, or a relocation of the Employer’s principal executive office to a location that is both more than twenty-five (25) miles away from the Eligible Individual’s principal residence and more than
twenty-five (25) miles away from the location of the Employer’s principal executive office on the Effective Date. 

Section 2.47 Restricted Stock Award means a Restricted Stock Award granted pursuant to section 6.1 (and,
for the avoidance of doubt, does not include a Performance-Based Restricted Stock Award). 

 Section 2.48 Retirement means: (a) termination of Service
with the Employer in all capacities at or after attaining age 65 or (b) Early Retirement. No termination of Service shall be deemed a Retirement unless the terminating individual enters into a retirement agreement with the Employer, in
form and substance satisfactory to the Committee, pursuant to which he agrees to provide limited transition services to the Employer on a consulting basis and/or abide by non-competition, confidentiality, non-derogation and non-disturbance covenants
prescribed by the Committee for a fixed period specified by the Committee not to exceed two years. 

Section 2.49 SAR Agreement means a written instrument evidencing a Stock Appreciation Right granted under the
Plan. 
 Section 2.50 Service means, unless the Committee provides otherwise in an Option Agreement, SAR
Agreement or Award Notice, service in any capacity as a common-law employee, consultant or non-employee director to the Company or a Parent or Subsidiary. 

Section 2.51 Share means a share of Common Stock, par value $.01 per share, of Hudson City Bancorp, Inc.

 Section 2.52 Stock Appreciation Right means the right upon exercise to receive, in cash or Shares, the
amount equal to the excess (if any) of (a) the Fair Market Value of a Share on the date of exercise over (b) the Exercise Price. 

Section 2.53 Subsidiary means any entity, whether or not incorporated, in an unbroken chain of entities
beginning with the Company where each entity other than the last entity in the unbroken chain owns stock or other equity interests in one of the other entities in the unbroken chain possessing fifty percent (50%) or more of the combined voting
power of all of the other entity’s outstanding stock or other interests that vote generally in the election of the other entity’s directors or other governing body. 

Section 2.54 Termination for Cause means, unless the Committee determines otherwise, one of the following: 

(a) for an Eligible Individual (other than a non-employee director) who is not an officer or employee of any bank or savings institution
regulated by the Office of Thrift Supervision, termination of employment with the Employer upon the occurrence of any of the following 

(i) the employee intentionally engages in dishonest conduct in connection with his performance of services for the Employer resulting in
his conviction of or plea of guilty or nolo contendere to a felony 
 (ii) the employee is convicted of, or pleads guilty or nolo
contendere to, a felony or any crime involving moral turpitude; 

 (iii) the employee willfully fails or refuses to perform his duties under
any employment or retention agreement and fails to cure such breach within sixty (60) days following written notice thereof from the Employer 

(iv) the employee breaches his fiduciary duties to the Employer for personal profit; or 

(v) the employee’s willful breach or violation of any law, rule or regulation (other than traffic violations or
similar offenses), or final cease and desist order in connection with his performance of services for the Employer; 
 (b) for an Eligible
Individual who is an officer or employee of a bank or savings institution regulated by the Office of Thrift Supervision, termination of employment for personal dishonesty, incompetence, willful misconduct, breach of fiduciary duty involving personal
profit, intentional failure to perform stated duties, willful violation of any law, rule or regulation (other than traffic violations or similar offenses) or final cease and desist order, or for any reason constituting cause for termination under
any written employment agreement between the Employer and such Eligible Employee, in each case as measured against standards generally prevailing at the relevant time in the savings and community banking industry; provided, however, that such
individual shall not be deemed to have been discharged for cause unless and until he shall have received a written notice of termination from the Board, which notice shall be given to such individual not later than five (5) business days after
the board of directors of the Employer adopts, and shall be accompanied by, a resolution duly approved by affirmative vote of a majority of the entire board of directors of the Employer at a meeting called and held for such purpose (which meeting
shall be held not less than fifteen (15) days nor more than thirty (30) days after notice to the individual), at which meeting there shall be a reasonable opportunity for the individual to make oral and written presentations to the members
of the board of directors of the Employer, on his own behalf, or through a representative, who may be his legal counsel, to refute the grounds for the proposed determination, finding that in the good faith opinion of the board of directors of the
Employer grounds exist for discharging the individual for cause; 
 (c) for an Eligible Individual who is a non-employee director, removal
for cause under the terms of the law or any law, rule or regulation applicable to the entity upon whose board of directors the individual serves as a non-employee director. 

Section 2.55 Vesting Date means the date on which an Option, Stock Appreciation Right, Award, or Shares
acquired upon exercise of an Option or Stock Appreciation Right cease to be forfeitable upon termination of the Recipient’s Service. 

ARTICLE III 

AVAILABLE SHARES 

Section 3.1 Shares Available under the Plan. Subject to section 15.3, the maximum aggregate number of
Shares which may be issued for Awards and upon the exercise of Options 

 
and Stock Appreciation Rights under the Plan shall be 30,000,000 Shares. No more than 30,000,000 Shares may be made the subject of Incentive Stock Options granted under the Plan. No
more than 21,000,000 Shares may be made the subject of Awards granted under the Plan. 
 Section 3.2 Individual
Limit. Subject to section 15.3, the maximum aggregate number of Shares that may be the subject of Options, Stock Appreciation Rights and Awards (including the Share-equivalent number of Performance Units) granted to an
Eligible Individual in any calendar year shall be 3,000,000. Subject to section 15.3, the maximum number of Shares that may be the subject of any type of Award other than Options and Stock Appreciation Rights (including the Share-equivalent
number of Performance Units) granted to an Eligible Individual in any calendar year shall be 1,000,000. For purposes of this Article III, the Share-equivalent number of Performance Units shall be equal to the quotient of (i) the aggregate
dollar amount in which the Performance Units are denominated, divided by (ii) the Fair Market Value of a Share on the date of grant. In the case of any Award under the Plan that is neither denominated in Shares nor valued on the basis of the
value or change in value of a Share, the maximum Award to any individual for any year shall be $3,000,000. 

Section 3.3 Computation of Shares Available. For purposes of section 3.1: (a) in connection with the
granting of an Option, Stock Appreciation Right (other than a tandem Stock Appreciation Right), Restricted Stock Award, Performance-Based Restricted Stock Award, Performance Share Award, Phantom Stock Award, Deferred Stock Award or Other Stock-Based
Award, the number of Shares available for the granting of additional Options, Stock Appreciation Rights and Awards shall be reduced by the number of Shares in respect of which the Option, Stock Appreciation Right or Award is granted or denominated
and (b) in connection with the granting of a Performance Unit, the number of Shares available for the granting of additional Options, Stock Appreciation Rights and Awards initially shall be reduced by the Share-equivalent number of Performance
Units granted, with a corresponding adjustment if the Performance Unit is ultimately settled in whole or in part with a different number of Shares. Shares withheld to pay withholding taxes shall reduce the number of Shares available to the same
extent as if a payment of cash or Shares had been made directly to the Recipient. To the extent an Option is exercised by using an actual or constructive exchange of Shares to pay the Exercise Price, the number of Shares available shall be reduced
by the gross number of Options exercised rather than by the net number of Shares issued. 
 ARTICLE IV 

ADMINISTRATION 

Section 4.1 Committee  

(a) Subject to section 4.1(b), the Plan shall be administered by the members of the Compensation Committee of Hudson City Bancorp, Inc.
who are Disinterested Board Members. If the Committee consists of fewer than two Disinterested Board Members, then the Board shall appoint to the Committee such additional Disinterested Board Members as shall be necessary to provide for a Committee
consisting of at least two Disinterested Board Members. 

 (b) The Board (or those members of the Board who are “independent directors” under the
corporate governance statutes of any national securities exchange on which the Company lists its securities) may, in its discretion, take any action and exercise any power, privilege or discretion conferred on the Committee under the Plan with the
same force and effect under the Plan as if done or exercised by the Committee. 
 (c) No member of the Committee or the Board shall
participate in any action taken by such body under the Plan if he or she is personally affected thereby, unless all members of the Committee or Board, as applicable, are similarly affected. 

Section 4.2 Committee Action  

The Committee shall hold such meetings, and may make such administrative rules and regulations, as it may deem proper. A majority of the
members of the Committee shall constitute a quorum, and the action of a majority of the members of the Committee present at a meeting at which a quorum is present, as well as actions taken pursuant to the unanimous written consent of all of the
members of the Committee without holding a meeting, shall be deemed to be actions of the Committee. All actions of the Committee shall be final and conclusive and shall be binding upon the Company and all other interested parties. Any Person dealing
with the Committee shall be fully protected in relying upon any written notice, instruction, direction or other communication signed by the Secretary of the Committee and one member of the Committee, by two members of the Committee or by a
representative of the Committee authorized to sign the same in its behalf. 
 Section 4.3 Committee Responsibilities
 
 Subject to the terms and conditions of the Plan and such limitations as may be imposed by the Board, the Committee shall be
responsible for the overall management and administration of the Plan and shall have such authority as shall be necessary or appropriate in order to carry out its responsibilities, including, without limitation, the authority: 

(a) to interpret and construe the Plan, and to determine all questions that may arise under the Plan as to eligibility for participation
in the Plan, the number of Shares subject to the Awards, Stock Appreciation Rights or Options, if any, to be granted, and the terms and conditions thereof; 

(b) with the consent of the Recipient or Beneficiary, as applicable, to amend or modify the terms of any outstanding Option, Stock
Appreciation Right or Award or accelerate or defer the Vesting Date or Earliest Exercise Date thereof; 
 (c) to adopt
rules and regulations and to prescribe forms for the operation and administration of the Plan; 

 (d) to provide in an Option Agreement, SAR Agreement or Award Notice or as a
matter of policy, that Options, Stock Appreciation Rights or Awards are (i) conditioned on compliance with certain restrictive covenants including, but not limited to, non-competition, confidentiality, non-solicitation of employees,
non-solicitation of customers and non-derogation of the Company and the Bank, in each case, in such form and substance as determined by the Committee; and/or (ii) subject to forfeiture, including those already exercised or distributed, in the
event of failure to comply with any of the covenants imposed pursuant to (i); and 
 (e) to take any other action
not inconsistent with the provisions of the Plan that it may deem necessary or appropriate. 
 All decisions, determinations and other actions of the
Committee made or taken in accordance with the terms of the Plan shall be final and conclusive and binding upon all parties having an interest therein. 

ARTICLE V 

STOCK OPTIONS 

Section 5.1 Grant of Options  

(a) Subject to the limitations of the Plan, the Committee may, in its discretion, grant to an Eligible Individual an Option to purchase
Shares. An Option for an Eligible Employee must be designated as either an Incentive Stock Option or a Non-Qualified Stock Option and, if not designated as either, shall be a Non-Qualified Stock Option. An Option for an Eligible Individual who is
not an Eligible Employee shall be a Non-Qualified Stock Option. 
 (b) Any Option granted under this section 5.1 shall be
evidenced by an Option Agreement which shall: 
 (i) specify the number of Shares covered by the Option, determined in
accordance with section 5.2; 
 (ii) specify the Exercise Price, determined in accordance with section 5.3, for the
Shares subject to the Option; 
 (iii) specify the Earliest Exercise Date and the Exercise Period, determined in accordance
with section 5.4; 
 (iv) specify the Vesting Date, determined in accordance with section 5.5; 

 (v) set forth specifically or incorporate by reference the applicable provisions
of the Plan; and 
 (vi) contain such other terms and conditions not inconsistent with the Plan as the Committee may, in
its discretion, prescribe with respect to an Option granted to an Eligible Individual. 
 Section 5.2 Size of
Option. Subject to Article III and such limitations as the Board may from time to time impose, the number of Shares as to which an Eligible Individual may be granted Options shall be determined by the Committee, in its discretion. 

Section 5.3 Exercise Price. The price per Share at which an Option may be exercised shall be determined by the
Committee, in its discretion, provided, however, that the Exercise Price shall not be less than the Fair Market Value of a Share on the date on which the Option is granted. 

Section 5.4 Exercise Period; Earliest Exercise Date  

(a) Subject to section 5.4(b), the Exercise Period during which an Option may be exercised shall commence on the Earliest Exercise Date
specified by the Committee in the Option Agreement (or, if no Earliest Exercise Date is specified in the Option Agreement, on the Vesting Date). It shall expire on the date specified in the Option Agreement (and in any event no later than the tenth
anniversary of the date of grant) or, if no date is specified, on the earliest of: 
 (i) the date and time when the
Recipient terminates Service for any reason other than the Recipient’s (A) death, (B) Disability, (C) voluntary resignation that is not in anticipation of a Termination for Cause or (D) discharge that is not a Termination
for Cause; and 
 (ii) the last day of the three-month period that begins on the date and time when the Recipient
terminates Service due to voluntary resignation that is not in anticipation of a Termination for Cause or discharge that is not a Termination for Cause; 

(iii) the last day of the one-year period that begins on the date and time when the Recipient terminates Service due to the
Recipient’s death or Disability; and 
 (iv) the last day of the ten-year period commencing on the date on which
the Option was granted 
 A Recipient’s termination of Service prior to the Earliest Exercise Date of an Option shall, unless otherwise provided in the
Option Agreement, result in the Option being canceled without consideration at the close of business on the last day of Service. An Option that remains unexercised at the close of business on the last day of the Exercise Period (including but not
limited to an Option whose Earliest Exercise Date has not occurred) shall be canceled without consideration at the close of business on the last day of the Exercise Period. 

 (b) Unless otherwise determined by the Committee and specified in the Option Agreement: 

(i) if a Change in Control occurs while an Option is outstanding and on or before its scheduled expiration date, then for
purposes of exercising vested Options, the date on which the Exercise Period expires shall be extended to the earliest to occur of: (A) tenth (10th) anniversary of the date the Option was granted; and (B) the third
(3rd) anniversary of the date of the Change in Control; or any later date determined under section 5.4(b)(ii) or (iii); 

(ii) if a Change in Control occurs while an Option is outstanding and on or before its Earliest Exercise Date, then solely for
the purpose of measuring the Exercise Period (but not for purposes of vesting), the Recipient of the Option shall be deemed to continue in Service through the applicable Earliest Exercise Date, and the date on which the Exercise Period expires shall
be extended to the earliest to occur of: (A) the tenth (10th) anniversary of the date the Option was granted; (B) the third (3rd) anniversary of the date of the Change in Control; and (C) ninety (90) days after the
Earliest Exercise Date; or any later date determined under section 5.4(b)(i) or (iii); 
 (iii) if, on the date an
Option is otherwise scheduled to expire, the holder of the Option may not then exercise the Option or sell Shares on a national securities exchange without violating applicable federal, state or local securities laws or the terms of a securities
trading blackout (including but not limited to a blackout period established under the Company’s securities trading policy or a contractual lockup in connection with a securities offering or other transaction involving the Company), the date on
which the Exercise Period expires shall be extended to the earliest to occur of: (A) the tenth (10th) anniversary of the date the Option was granted; and (B) ninety (90) days after the last day of the securities trading blackout;
or any later date determined under section 5.4(b)(i) or (ii); and 
 (iv) the Earliest Exercise Date (but not the
Vesting Date) of any Option outstanding on the date of the Recipient’s termination of Service due to death or Disability shall be accelerated to the date of such termination of Service provided that the Recipient of such Option remained in
continuous Service during the period beginning on the date the Option is granted and ending on the date of termination of Service 

 Section 5.5 Vesting Date  

(a) Subject to sections 5.5(b) and 12.3, the Vesting Date for each Option granted under the Plan shall be the date determined by the Committee
and specified in the Option Agreement or, if no provision for vesting is made in the Option Agreement, the Vesting Date shall be: 

(i) the first anniversary of the date of grant, as to 20% of the Shares subject to the Option as of the date of grant; 

(ii) the second anniversary of the date of grant, as to an additional 20% of the Shares subject to the Option as of the date of
grant 
 (iii) the third anniversary of the date of grant, as to an additional 20% of the Shares subject to the Option as of
the date of grant; 
 (iv) the fourth anniversary of the date of grant, as to an additional 20% of the Shares subject to the
Option as of the date of grant; 
 (v) the fifth anniversary of the date of grant, as to any remaining balance of the Shares
subject to the Option as of the date of grant; 
 (vi) in the event of the Recipient’s termination of Service due to the
Recipient’s death or Disability, the date of termination of Service as to any Options otherwise scheduled to vest during the period of six months beginning on the date of such termination. 

(b) In no event shall the Vesting Date of any Option be prior to the first anniversary of the date of grant; provided, however, that
the Vesting Date of any Option may be accelerated to a date that is prior to the first anniversary of the date of grant upon the Recipient’s death, Disability or Retirement or upon a Change in Control. 

(c) Failure of a Recipient to remain in continuous Service during the period beginning on the date an Option is granted and ending on its
Vesting Date shall result in a cancellation of the Option without consideration at the earliest date and time at which the Recipient is not in continuous Service. 

Section 5.6 Additional Restrictions on Incentive Stock Options. An Option granted to an Eligible Employee
designated by the Committee to be an Incentive Stock Option shall be subject to the following provisions: 
 (a) If, for any calendar
year, the sum of (i) plus (ii) exceeds $100,000, where (i) equals the Fair Market Value (determined as of the date of the grant) of Shares subject to an Option intended to be an Incentive Stock Option which first become available for
purchase during such calendar year, and (ii) equals the Fair Market Value (determined as of the date of grant) of Shares subject to any other options intended to be Incentive Stock Options and previously granted to the same Eligible Employee
which first become exercisable in such calendar year, then that number of Shares optioned which causes the sum of (i) and (ii) to exceed $100,000 shall be deemed to be Shares optioned pursuant to a Non-Qualified Stock Option or
Non-Qualified Stock Options, with the same terms as the Option or Options intended to be an Incentive Stock Option; 

 (b) The Exercise Price of an Incentive Stock Option granted to an Eligible Employee who, at
the time the Option is granted, owns Shares comprising more than 10% of the total combined voting power of all classes of stock of the Company shall not be less than 110% of the Fair Market Value of a Share, and if an Option designated as an
Incentive Stock Option shall be granted at an Exercise Price that does not satisfy this requirement, the designated Exercise Price shall be observed and the Option shall be treated as a Non-Qualified Stock Option; 

(c) The Exercise Period of an Incentive Stock Option granted to an Eligible Employee who, at the time the Option is granted, owns Shares
comprising more than 10% of the total combined voting power of all classes of stock of the Company, shall expire no later than the fifth anniversary of the date on which the Option was granted, and if an Option designated as an Incentive Stock
Option shall be granted for an Exercise Period that does not satisfy this requirement, the designated Exercise Period shall be observed and the Option shall be treated as a Non-Qualified Stock Option; 

(d) An Incentive Stock Option that is exercised during its designated Exercise Period but more than: 

(i) three (3) months after the termination of employment with the Company and all of its Parents and Subsidiaries (other than on
account of disability within the meaning of section 22(e)(3) of the Code or death of the Eligible Employee to whom it was granted); or 

(ii) one (1) year after such individual’s termination of employment with the Company, a Parent or a Subsidiary due to
disability (within the meaning of section 22(e)(3) of the Code) or death; 
 may be exercised in accordance with the terms of the Option but shall at
the time of exercise be treated as a Non-Qualified Stock Option; and 
 (e) Except following prior written notice to the
Committee, no individual shall dispose of Shares acquired pursuant to the exercise of an Incentive Stock Option until after the later of (i) the second anniversary of the date on which the Incentive Stock Option was granted, or (ii) the
first anniversary of the date on which the Shares were acquired. 
 Section 5.7 Method of Exercise  

(a) Subject to the limitations of the Plan and the Option Agreement, an Option Holder may, at any time after the Earliest Exercise Date and
during the Exercise Period, exercise his or her right to purchase all or any part of the Shares to which the Option relates; provided, however, that the minimum number of Shares which may be purchased at any time shall be 100, or, if less,
the total number of Shares relating to the Option which remain unpurchased. An Option Holder shall exercise an Option to purchase Shares by: 

(i) giving written notice to the Committee, in such form and manner as the Committee may prescribe, of his intent to
exercise the Option; 

 (ii) delivering to the Committee full payment, consistent with
section 5.7(b), for the Shares as to which the Option is to be exercised; and 
 (iii) satisfying such other
conditions as may be prescribed in the Option Agreement. 
 (b) The Exercise Price of Shares to be purchased upon exercise of any
Option shall be paid in full: 
 (i) in cash (by certified or bank check or such other instrument as the Company may
accept); 
 (ii) if and to the extent permitted by the Committee, in the form of Shares already owned by the Option
Holder and having an aggregate Fair Market Value on the date the Option is exercised equal to the aggregate Exercise Price to be paid; 

(iii) in the form of other property or in such other manner as permitted by the Committee; or 

(iv) by a combination thereof. 

If permitted by the Committee, payment for any Shares to be purchased upon exercise of an Option may also be made by delivering a properly executed exercise
notice to the Company, together with a copy of irrevocable instructions to a broker to deliver promptly to the Company the amount of sale or loan proceeds to pay the purchase price and applicable tax withholding amounts (if any), in which event the
Shares acquired shall be delivered to the broker promptly following receipt of payment. To the extent permitted under applicable law, the Company may establish conditional procedures with designated broker-dealers to facilitate the foregoing. 

(c) When the requirements of section 5.7(a) and (b) have been satisfied, the Committee shall take such action as is necessary to
cause the issuance of a stock certificate evidencing the Option Holder’s ownership of such Shares. The Person exercising the Option shall have no right to vote or to receive dividends, nor have any other rights with respect to the Shares, prior
to the date as of which such Shares are transferred to such Person on the stock transfer records of the Company, and no adjustments shall be made for any dividends or other rights for which the record date is prior to the date as of which such
transfer is effected, except as may be required under section 15.3. 
 Section 5.8 Limitations on Options
 
 (a) An Option by its terms shall not be transferable by any Option Holder, except that (i) a Recipient may transfer a Non-Qualified Stock Option to the Recipient’s Family Members during his lifetime; and (b) any Option Holder may transfer Options remaining unexercised at his death to a Beneficiary or by will or by the
laws of descent and distribution. Any permitted transfer to Family Members shall be effected by written notice to the Company given in such 

 
form and manner as the Committee may prescribe and shall be recognized only if such notice is received by the Company prior to the death of the person giving it. Thereafter, the Permitted
Transferee shall have, with respect to such Option, all of the rights, privileges and obligations which would attach thereunder to the Recipient except the right to transfer the Option to Family Members. If a privilege of the Option depends on the
life, Service, employment or other status of the transferor, such privilege of the Option for the transferee shall continue to depend on the life, Service, employment or other status of the transferor. The Committee shall have full and exclusive
authority to interpret and apply the provisions of this Plan to transferees to the extent not specifically described herein. 
 (b) The
Company’s obligation to deliver Shares with respect to an Option shall, if the Committee so requests, be conditioned upon the receipt of a representation as to the investment intention of the Option Holder to whom such Shares are to be
delivered, in such form as the Committee shall determine to be necessary or advisable to comply with the provisions of applicable federal, state or local law. It may be provided that any such representation shall become inoperative upon a
registration of the Shares or upon the occurrence of any other event eliminating the necessity of such representation. The Company shall not be required to deliver any Shares under the Plan prior to (i) the admission of such Shares to listing
on any stock exchange on which Shares may then be listed, or (ii) the completion of such registration or other qualification under any state or federal law, rule or regulation as the Committee shall determine to be necessary or advisable. 

(c) An Option Holder may designate a Beneficiary to receive any Options that may be exercised after his death. Such designation (and any
change or revocation of such designation) shall be made in writing in the form and manner prescribed by the Committee. In the event that the designated Beneficiary dies prior to the Option Holder, or in the event that no Beneficiary has been
designated, any Options that may be exercised following the Option Holder’s death shall be transferred to the executor or administrator of the Option Holder’s estate, or if no such executor or administrator is appointed within such time as
the Committee, in its sole discretion, shall deem reasonable, to such one or more of the spouse and descendants and blood relatives of such deceased person as the Committee may select. If the Option Holder and his Beneficiary shall die in
circumstances that cause the Committee, in its discretion, to be uncertain which shall have been the first to die, the Option Holder shall be deemed to have survived the beneficiary. 

Section 5.9 Prohibition Against Option Repricing. Except as provided in section 15.3, neither the
Committee nor the Board shall have the right or authority to make any adjustment or amendment that reduces or would have the effect of reducing the exercise price of an Option previously granted under the Plan, whether through amendment,
cancellation (including cancellation in exchange for a cash payment in excess of the Option’s in-the-money value) or replacement grants, or other means. 

 ARTICLE VI 

RESTRICTED STOCK AWARDS 

Section 6.1 Grant of Restricted Stock Awards  

(a) Subject to the limitations of the Plan, the Committee may, in its discretion, grant to an Eligible Individual a Restricted Stock Award.
Each Restricted Stock Award shall be evidenced by an Award Notice issued by the Committee to the Eligible Individual, which notice shall: 

(i) specify the number of Shares covered by the Restricted Stock Award; 

(ii) specify the amount (if any) which the Recipient shall be required to pay to the Company in consideration for the
issuance of such Shares (which shall in no event be less than the minimum amount required for such Shares to be validly issued, fully paid and nonassessable under applicable law); 

(iii) specify the date of grant of the Restricted Stock Award; 

(iv) specify the Vesting Date, determined in accordance with section 12.1; and 

(v) contain such other terms and conditions not inconsistent with the Plan as the Committee may, in its discretion,
prescribe. 
 (b) All Restricted Stock Awards shall be in the form of issued and outstanding Shares that shall be either: 

(i) registered in the name of the Committee or other trustee or custodian for the benefit of the Recipient and held by the
Committee pending the vesting or forfeiture of the Restricted Stock Award; 
 (ii) registered in the name of the
Recipient and held by the Committee, together with a stock power executed by the Recipient in favor of the Committee, pending the vesting or forfeiture of the Restricted Stock Award; or 

(iii) registered in the name of, and delivered to, the Recipient 

In any event, the certificates evidencing the Shares shall at all times prior to the applicable Vesting Date bear the following legend: 

The Common Stock evidenced hereby is subject to the terms of an Award Notice between Hudson City Bancorp, Inc. and [Name of Recipient] dated
[Date], made pursuant to the terms of the Hudson City Bancorp, Inc. 2006 Stock Incentive Plan, copies of which are on file at the executive offices of Hudson City Bancorp, Inc., and may not be sold, encumbered, hypothecated or otherwise transferred
except in accordance with the terms of such Plan and Agreement. 

 or such other restrictive legend as the Committee, in its discretion, may specify. 

Section 6.2 Dividend Rights. Unless the Committee determines otherwise with respect to any Restricted Stock
Award and specifies such determination in the relevant Award Notice, any dividends or distributions declared and paid with respect to Shares subject to the Restricted Stock Award, whether or not in cash, shall be immediately distributed to the
Recipient. 
 Section 6.3 Voting Rights. Unless the Committee determines otherwise with respect to any
Restricted Stock Award and specifies such determination in the relevant Award Notice, voting rights appurtenant to the Shares subject to the Restricted Stock Award shall be exercised by the Recipient in his or her discretion. 

Section 6.4 Tender Offers. Each Recipient to whom a Restricted Stock Award is outstanding shall have the right
to respond, or to direct the response, with respect to the related Shares, to any tender offer, exchange offer or other offer made to the holders of Shares. Such a direction for any such Shares shall be given by proxy or ballot (if the Recipient is
the beneficial owner of the Shares for voting purposes) or by completing and filing, with the inspector of elections, the Trustee or such other person who shall be independent of the Company as the Committee shall designate in the direction (if
the Recipient is not such a beneficial owner), a written direction in the form and manner prescribed by the Committee. If no such direction is given, then the Shares shall not be tendered. 

ARTICLE VII 

STOCK APPRECIATION RIGHTS 

Section 7.1 Grant of Stock Appreciation Rights  

(a) Subject to the limitations of the Plan, the Committee may, in its discretion, grant to an Eligible Individual a Stock Appreciation Right.
A Stock Appreciation Right must be designated as either a tandem Stock Appreciation Right or a stand-alone Stock Appreciation Right and, if not so designated, shall be deemed to be a stand-alone Stock Appreciation Right. A tandem Stock Appreciation
Right may only be granted at the same time as the Option to which it relates. 
 (b) Any Stock Appreciation Right granted under this
section 7.1 shall be evidenced by a SAR Agreement which shall: 
 (i) in the case of a tandem Stock Appreciation
Right, relate to the same number of Shares; be settled in cash or in Shares; have the same Exercise Price, Exercise Period, Vesting Date and other terms and conditions as the Option to which it relates and provide that the exercise of the related
Option shall be deemed to cancel the Stock Appreciation Right for a like number of Shares and that the exercise of the Stock Appreciation Right shall be deemed to cancel the related Option for a like number of Shares; 

 (ii) in the case of a stand-alone Stock Appreciation Right: 

(A) specify the number of Shares covered by the Stock Appreciation Right, determined in accordance with section 7.2;

 (B) specify the Exercise Price, determined in accordance with section 7.3 

(C) specify the Earliest Exercise Date and the Exercise Period, determined in accordance with section 7.4; 

(D) specify the Vesting Date, determined in accordance with section 7.5; 

(E) specify whether the Stock Appreciation will be settled in cash or in Shares; 

(F) set forth specifically or incorporate by reference the applicable provisions of the Plan; and 

(G) contain such other terms and conditions not inconsistent with the Plan as the Committee may, in its discretion,
prescribe with respect to a Stock Appreciation Right granted to an Eligible Individual. 
 Section 7.2 Size of Stock
Appreciation Right. Subject to Article III and such limitations as the Board may from time to time impose, the number of Shares as to which an Eligible Individual may be granted stand-alone Stock Appreciation Rights shall be determined
by the Committee, in its discretion; provided, however, that a tandem Stock Appreciation Right shall be granted for a number of Shares no greater than the number of Shares subject to the related Option. 

Section 7.3 Exercise Price. The price per Share at which a stand-alone Stock Appreciation Right may be
exercised shall be determined by the Committee, in its discretion, provided, however, that the Exercise Price shall not be less than the Fair Market Value of a Share on the date on which the Stock Appreciation Right is granted. 

Section 7.4 Exercise Period. The Exercise Period during which a stand-alone Stock Appreciation Right may be
exercised shall commence on the Vesting Date and shall expire on the date specified in the SAR Agreement (and in any event no later than the tenth anniversary of the date of grant) or, if no date is specified, on the earliest of: 

(a) the date and time when the Recipient terminates Service for any reason; and 

(b) the last day of the ten-year period commencing on the date on which the Stock Appreciation Right was granted 

 A Recipient’s termination of Service prior to the Vesting Date of a Stock Appreciation Right shall, unless
otherwise provided in the SAR Agreement, result in the Stock Appreciation Right being canceled without consideration at the close of business on the last day of Service. A Stock Appreciation Right that is vested and remains unexercised at the close
of business on the last day of the Exercise Period shall be deemed automatically exercised on such date. 

Section 7.5 Vesting Date  

(a) Subject to sections 7.5(b) and 12.3, the Vesting Date for each stand-alone Stock Appreciation Right granted under the Plan shall be
the date determined by the Committee and specified in the SAR Agreement or, if no provision for vesting is made in the SAR Agreement, the Vesting Date shall be: 

(i) the first anniversary of the date of grant, as to 20% of the Shares subject to the Stock Appreciation Right as of the
date of grant; 
 (ii) the second anniversary of the date of grant, as to an additional 20% of the Shares subject to the
Stock Appreciation Right as of the date of grant; 
 (iii) the third anniversary of the date of grant, as to an
additional 20% of the Shares subject to the Stock Appreciation Right as of the date of grant; 
 (iv) the fourth
anniversary of the date of grant, as to an additional 20% of the Shares subject to the Stock Appreciation Right as of the date of grant 

(v) the fifth anniversary of the date of grant, as to any remaining balance of the Shares subject to the Stock
Appreciation Right as of the date of grant; 
 (vi) in the event of the Recipient’s termination of Service due to
the Recipient’s death or Disability, the date of termination of Service as to any Stock Appreciation Rights otherwise scheduled to vest during the period of six months beginning on the date of termination. 

(b) In no event shall the Vesting Date of any Stock Appreciation Right be prior to the first anniversary of the date of grant;
provided, however, that the Vesting Date of any Stock Appreciation Right may be accelerated to a date that is prior to the first anniversary of the date of grant upon the Recipient’s death, Disability or Retirement or upon a Change in
Control. 
 (c) Failure of a Recipient to remain in continuous Service during the period beginning on the date a Stock Appreciation
Right is granted and ending on the Stock Appreciation Right’s Vesting Date shall result in a cancellation of the Stock Appreciation Right without consideration at the earliest date and time at which the Recipient is not in continuous Service.

 Section 7.6 Method of Exercise  

(a) Subject to the limitations of the Plan and the SAR Agreement, a Recipient may, at any time after the Vesting Date and during the
Exercise Period, exercise his or her Stock Appreciation Right as to all or any part of the Shares to which the Stock Appreciation Right relates; provided, however, that the minimum number of Shares as to which a Stock Appreciation Right may
be exercised shall be 100, or, if less, the total number of Shares relating to the Stock Appreciation Right which remain unexercised. A Recipient shall exercise a Stock Appreciation Right by: 

(i) giving written notice to the Committee, in such form and manner as the Committee may prescribe, of his intent to
exercise the Stock Appreciation Right; and 
 (ii) satisfying such other conditions as may be prescribed in the SAR
Agreement 
 Any stand-alone Stock Appreciation Rights that are vested and remain unexercised at the expiration date of the relevant Exercise Period shall
be deemed automatically exercised on such date and the Recipient shall receive the excess (if any) of the Fair Market Value of a Share on the expiration date over the Exercise Price per Share without the requirement of notice or any other action on
the part of the Recipient. 
 (b) When the requirements of section 7.6(a) have been satisfied, the Committee shall take such action as
is necessary to cause the remittance to the Recipient (or, in the event of his death, his Beneficiary) of a payment in an amount per Share equal to the excess (if any) of (i) the Fair Market Value of a Share on the date of exercise over
(ii) the Exercise Price per Share, or, if applicable Shares with an aggregate Fair Market Value of a like amount. 
 (c) With
respect to Stock Appreciation Rights settled in Shares, when the requirements of section 7.6(a) and (b) have been satisfied, the Committee shall take such action as is necessary to cause the issuance of a stock certificate evidencing the
Recipient’s ownership of such Shares. The Recipient shall have no right to vote or to receive dividends, nor have any other rights with respect to the Shares, prior to the date as of which such Shares are transferred to such Person on the stock
transfer records of the Company, and no adjustments shall be made for any dividends or other rights for which the record date is prior to the date as of which such transfer is effected, except as may be required under section 15.3. 

Section 7.7 Beneficiaries. The Recipient of a stand-alone Stock Appreciation Right may designate a Beneficiary
to receive any payment in respect of outstanding stand-alone Stock Appreciation Rights that may be made after his death. Such designation (and any change or revocation of such designation) shall be made in writing in the form and manner prescribed
by 

 
the Committee. In the event that the designated Beneficiary dies prior to the Recipient, or in the event that no Beneficiary has been designated, the executor or administrator of the
Recipient’s estate, or if no such executor or administrator is appointed within such time as the Committee, in its sole discretion, shall deem reasonable, such one or more of the spouse and descendants and blood relatives of such deceased
person as the Committee may select, shall be deemed the Beneficiary. If the Recipient and his Beneficiary shall die in circumstances that cause the Committee, in its discretion, to be uncertain which shall have been the first to die, the Recipient
shall be deemed to have survived the beneficiary. 
 Section 7.8 Prohibition Against Stock Appreciation Right
Repricing. Except as provided in section 15.3, neither the Committee nor the Board shall have the right or authority to make any adjustment or amendment that reduces or would have the effect of reducing the exercise price of a Stock
Appreciation Right previously granted under the Plan, whether through amendment, cancellation (including cancellation in exchange for a cash payment in excess of the Option’s in-the-money value) or replacement grants, or other means. 

ARTICLE VIII 

PERFORMANCE AWARDS 

Section 8.1 Performance Awards  

(a) Subject to the limitations of the Plan, the Committee may, in its discretion, grant one or more Performance Awards to Eligible
Individuals. 
 (b) Each Performance Award shall be evidenced by an Award Notice issued by the Committee to the Eligible Individual,
which notice shall: 
 (i) specify whether the Performance Award is a Performance-Based Restricted Stock Award,
Performance Share Award, Performance Unit Award or Other Stock-Based Award; 
 (ii) specify the number of Shares or
units covered by the Performance Award; 
 (iii) if applicable, specify the amount (if any) which the Recipient shall be
required to pay to the Company in consideration for the issuance of such Shares (which shall in no event be less than the minimum amount required for such Shares to be validly issued, fully paid and nonassessable under applicable law); 

(iv) specify the applicable Performance Goal or Performance Goals; 

(v) specify the Performance Measurement Period; 

 (vi) specify the date of grant of the Performance Award; 

(vii) specify the Vesting Date for the Performance Award, determined in accordance with section 12.2; and 

(viii) contain such other terms and conditions not inconsistent with the Plan as the Committee may, in its discretion,
prescribe. 
 Section 8.2 Performance-Based Restricted Stock Awards  

(a) The Committee may, in its discretion, grant Performance-Based Restricted Stock Awards to Eligible Individuals. 

(b) At the time it grants a Performance-Based Restricted Stock Award, the Committee shall establish one or more Performance Goals to
which the Performance-Based Restricted Stock Award is subject during a specified Performance Measurement Period, the attainment of which shall be a condition of the Recipient’s right to retain the related Shares. 

(c) All Performance-Based Restricted Stock Awards shall be in the form of issued and outstanding Shares that shall be either: 

(i) registered in the name of the Committee or other trustee or custodian for the benefit of the Recipient and held by the
Committee pending the vesting or forfeiture of the Award; 
 (ii) registered in the name of the Recipient and held by
the Committee, together with a stock power executed by the Recipient in favor of the Committee, pending the vesting or forfeiture of the Award; or 

(iii) registered in the name of, and delivered to, the Recipient. 

In any event, the certificates evidencing the Shares shall at all times prior to their vesting bear the following legend: 

The Common Stock evidenced hereby is subject to the terms of an Award Notice between Hudson City Bancorp, Inc. and [Name of Recipient] dated
[Date], made pursuant to the terms of the Hudson City Bancorp, Inc. 2006 Stock Incentive Plan, copies of which are on file at the executive offices of Hudson City Bancorp, Inc., and may not be sold, encumbered, hypothecated or otherwise transferred
except in accordance with the terms of such Plan and Agreement. 
 or such other restrictive legend as the Committee, in its discretion, may specify. 

(d) If the Performance Goal or Performance Goals for a Performance-Based Restricted Stock Award have been attained and certified, the
Committee shall, subject to 

 
section 12.2, cause the ownership of the Shares subject to such Performance-Based Restricted Stock Award, together with all dividends and other distributions with respect thereto that have
been accumulated, to be transferred on the stock transfer records of the Company, free of any restrictive legend other than as may be required by applicable law, to the Recipient of the Performance-Based Restricted Stock Award. If any one or more of
the relevant Performance Goals have not been attained, all of the Shares subject to such Restricted Stock Award shall be forfeited without consideration (other than a refund to the Recipient or his estate of an amount equal to the lesser of the
amount (if any) paid by the Recipient for the Shares being forfeited upon their issuance and the Fair Market Value of such Shares on the date of forfeiture). 

(e) Unless the Committee determines otherwise with respect to any Performance-Based Restricted Stock Award and specifies such
determination in the relevant Award Notice, any dividends or distributions declared and paid with respect to Shares subject to the Performance-Based Restricted Stock Award, whether or not in cash, shall be held and accumulated (with investment
earnings or losses) pending vesting at the same time and subject to the same terms and conditions as the underlying Shares and, pending vesting, shall be reinvested in additional Shares. 

(f) Unless the Committee determines otherwise with respect to any Performance-Based Restricted Stock Award and specifies such
determination in the relevant Award Notice, voting rights appurtenant to the Shares subject to the Performance-Based Restricted Stock Award shall be exercised by the Committee in its discretion. 

(g) Each Recipient holding an outstanding Performance-Based Restricted Stock Award shall have the right to respond, or to direct the
response, with respect to the related Shares, to any tender offer, exchange offer or other offer made to the holders of Shares. Such a direction for any such Shares shall be given by proxy or ballot (if the Recipient is the beneficial owner of the
Shares for voting purposes) or by completing and filing, with the inspector of elections, the Trustee or such other person who shall be independent of the Company as the Committee shall designate in the direction (if the Recipient is not such a
beneficial owner), a written direction in the form and manner prescribed by the Committee. If no such direction is given, then the Shares shall not be tendered. 

Section 8.3 Performance Share Awards  

(a) Subject to the limitations of the Plan, the Committee may, in its discretion, grant Performance Share Awards to Eligible Individuals,
which shall be denominated in Shares, with each such Share representing the right to receive payment of the Fair Market Value of a Share on the date the Performance Share Award was granted, the last day of the Performance Measurement Period, the
Vesting Date or any other date specified by the Committee, in each case, as set forth in the Award Notice, or a percentage (which may be more than 100%) of such amount depending on the level of the applicable Performance Goal attained; provided,
however, that the Committee may at the time a Performance Share Award is granted specify a maximum amount payable in respect of such Award. 

 (b) At the time it grants a Performance Share Award, the Committee shall establish one or
more Performance Goals to which the Performance Share Award is subject during a specified Performance Measurement Period, the attainment of which shall be a condition of the Recipient’s right to receive payment under such Performance Share
Award. If any one or more of the Performance Goals to which a Performance Share Award is subject is not attained during the Performance Measurement Period, all of the Shares subject to such Performance Share Award shall be forfeited without a
consideration. 
 (c) Subject to section 12.2, if the Performance Goals for a Performance Share Award have been attained and
certified in accordance with section 8.5(c), payment in respect of such Performance Share Award shall be made as soon as practicable after the last day of the Performance Measurement Period to which such Award relates or at such other time or
times as the Committee may determine. Such payment shall be made in Shares valued at their Fair Market Value, cash or such combination of Shares and cash, as the Committee, in its discretion, shall determine at any time prior to payment. To the
extent payment is to be made in Shares, the Committee shall cause a stock certificate or evidence of book entry Shares, together with all dividends and other distributions with respect thereto that have been accumulated, to be delivered, free of any
restrictive legend other than as may be required by applicable law or permitted under the terms of the Performance Share Award, to the Recipient of the Performance Share Award. Prior to such delivery, the Recipient of a Performance Share Award shall
have no right to vote or to receive dividends, nor have any other rights with respect to the Shares, except as may be required under section 15.3. 

Section 8.4 Performance Unit Awards  

(a) Subject to the limitations of the Plan, the Committee may, in its discretion, grant Performance Unit Awards to Eligible Individuals,
which shall be denominated in a specified dollar amount and shall represent the right to receive payment of the specified dollar amount or a percentage (which may be more than 100%) of the specified dollar amount depending on the level of the
applicable Performance Goal attained; provided, however, that the Committee may at the time a Performance Unit Award is granted specify a maximum amount payable in respect of such Award. 

(b) At the time it grants a Performance Unit Award, the Committee shall establish one or more Performance Goals to which the Performance
Unit Award is subject during a specified Performance Measurement Period, the attainment of which shall be a condition of the Recipient’s right to receive payment under such Performance Unit Award. If any one or more of the Performance Goals to
which a Performance Unit Award is subject is not attained during the Performance Measurement Period, such Performance Unit Award shall be forfeited without a consideration. 

(c) Subject to section 12.2, if the Performance Goals for a Performance Unit Award have been attained and certified in accordance
with section 8.5(c), payment in respect of such Performance Unit Award shall be made as soon as practicable after the last day of the Performance Measurement Period to which such Award relates or at such other time or times as the Committee may
determine. Such payment shall be made in Shares valued at their Fair Market 

 
Value, cash or such combination of Shares and cash, as the Committee, in its discretion, shall determine at any time prior to payment. To the extent payment is to be made in Shares, the Committee
shall cause a stock certificate or evidence of book entry Shares, together with all dividends and other distributions with respect thereto that have been accumulated, to be delivered, free of any restrictive legend other than as may be required by
applicable law, to the Recipient of the Performance Unit Award. Prior to such delivery, the Recipient of a Performance Unit Award shall have no right to vote or to receive dividends, nor have any other rights with respect to the Shares, except as
may be required under section 15.3. 
 Section 8.5 Performance Goals  

(a) The Performance Goals shall be selected from among the following: 

(i) basic earnings per Share; 

(ii) basic cash earnings per Share; 

(iii) diluted earnings per Share; 

(iv) diluted cash earnings per Share 

(v) net income; 

(vi) cash earnings; 

(vii) net interest income; 

(viii) non-interest income; 

(ix) general and administrative expense to average assets ratio; 

(x) cash general and administrative expense to average assets ratio; 

(xi) efficiency ratio; 

(xii) cash efficiency ratio; 

(xiii) return on average assets; 

(xiv) cash return on average assets; 

(xv) return on average stockholders’ equity; 

(xvi) cash return on average stockholders’ equity; 

(xvii) return on average tangible stockholders’ equity; 

(xviii) cash return on average tangible stockholders’ equity 

(xix) core earnings; 

(xx) operating income; 

(xxi) operating efficiency ratio; 

(xxii) net interest rate spread; 

(xxiii) loan production volume; 

(xxiv) non-performing loans; 

(xxv) cash flow; 

(xxvi) strategic business objectives, consisting of one or more objectives based upon meeting specified cost targets, business
expansion goals, and goals relating to acquisitions or divestitures, or goals relating to capital raising and capital management; 

(xxvii) except in the case of a Covered Employee, any other performance criteria established by the Committee; and

 (xxviii) any combination of the foregoing. 

 Performance Goals may be expressed on an absolute and/or relative basis, or a before- or after-tax basis, may be
based on or otherwise employ comparisons based on internal targets, the past performance of the Company and/or the past or current performance of other companies, may include or exclude any or all extraordinary or non-recurring items and may be
applied on a consolidated basis or to individual business units, divisions or subsidiaries. 
 (b) Performance Goals which have
meanings ascribed to them by GAAP shall have the meanings assigned to them under GAAP as in effect and applied to the Company and the Bank on the date on which the Performance Goals are established, without giving effect to any subsequent changes in
GAAP, unless the Committee specifically provides otherwise when it establishes the Performance Goals. Performance Goals based upon cash earnings or cash returns shall refer to or be calculated based upon net income adjusted to exclude non-cash
charges for goodwill amortization and non-cash amortization expenses relating to employee stock ownership plans and restricted stock plans and (if applicable) related tax benefits, unless the Committee specifically provides otherwise when it
establishes the Performance Goals. Performance Goals based upon cash general and administrative expenses shall refer to general and administrative expenses, calculated in accordance with GAAP, adjusted to eliminate non-cash charges for goodwill
amortization and non-cash amortization expenses relating to employee stock ownership plans and restricted stock plans and (if applicable) related tax benefits, unless the Committee specifically provides otherwise when it establishes the Performance
Goals. 
 (c) At the time it grants a Performance Award, the Committee shall establish a Performance Measurement Period for each
Performance Goal, which shall be at least one (1) year. The Performance Measurement Period shall be the period over which the Performance Goal is measured and its attainment is determined. If the Committee establishes a Performance Goal but
fails to specify a Performance Measurement Period, the Performance Measurement Period shall be: 
 (i) if the
Performance Award is granted during the first ninety days of a fiscal quarter, the period of twelve (12) consecutive fiscal quarters of the Company that begins with the fiscal quarter in which the Performance Award is granted; and 

(ii) in all other cases, the period of twelve (12) consecutive fiscal quarters of the Company that begins with the
fiscal quarter immediately following that in which the Performance Award is granted. 
 (d) As promptly as practicable following the
end of each Performance Measurement Period and prior to payment in respect of any Performance Award, the Committee shall determine, on the basis of such evidence as it deems appropriate, whether the Performance Goal or Performance Goals for such
Performance Measurement Period have been attained and, if they have been attained, shall certify such fact in writing. 
 (e) Under
normal business conditions, once established for a Performance Measurement Period, Performance Goals shall not be subject to revision or alteration. However, unusual conditions may warrant a reexamination of such criteria. Such conditions may
include, 

 
but not be limited to, a Change of Control, declaration and distribution of stock dividends or stock splits, mergers, consolidations or reorganizations, acquisitions or dispositions of material
business units, or infrequently occurring or extraordinary gains or losses. In the event the Committee determines that, upon reexamination, alteration of the Performance Goals is appropriate, the Committee shall reestablish the Performance Goals to
maintain as closely as possible the previously established expected level of overall performance as is practicable. Notwithstanding the foregoing, any adjustments to the award opportunities or Performance Goals applicable to a Covered Employee shall
conform to the requirements of section 162(m) of the Code and the regulations promulgated pursuant thereto, unless otherwise determined by the Committee. 

(f) If provided by the Committee when a Performance Award is granted, to the extent that the relevant Performance Goals are achieved
prior to the end of the Performance Measurement Period and certified by the Committee, a vested Performance Award may be paid at any time following such certification. 

ARTICLE IX 

DEFERRED STOCK AWARDS 

Section 9.1 Grant of Deferred Stock Awards 

(a) Subject to the limitations of the Plan, the Committee may, in its discretion, grant Deferred Stock Awards to Eligible Individuals. Any
Deferred Stock Award granted under this section 9.1 shall be evidenced by an Award Notice which shall: 

(i) specify the number of Shares covered by the Deferred Stock Award; 

(ii) specify the amount (if any) which the Recipient shall be required to pay to the Company in consideration for the
issuance of such Shares (which shall in no event be less than the minimum amount required for such Shares to be validly issued, fully paid and nonassessable under applicable law); 

(iii) specify the date of grant of the Deferred Stock Award; 

(iv) specify the deferral period; 

(v) specify the restrictions, if any, to which the Deferred Stock Award is subject; 

(vi) specify the Vesting Date, determined in accordance with section 12.1; and 

(vii) contain such other terms and conditions not inconsistent with the Plan as the Committee may, in its discretion,
prescribe. 

 (b) All Deferred Stock Awards shall be in the form of issued and outstanding Shares that shall be
either: 
 (i) registered in the name of the Committee or other trustee or custodian for the benefit of the Recipient
and held in a trust fund, owned by the Company for federal income tax purposes under the so-called “grantor trust” provisions of section 671 through 679 of the Code and the assets of which are subject to the claims of the
Company’s general creditors in the event of the Company’s insolvency (as such term is defined for purposes of Revenue Procedure 92-65, as modified from time to time); or 

(ii) registered in the name of the Recipient and held by such grantor trust, together with a stock power executed by the
Recipient in favor of the Committee, pending the vesting or forfeiture of the Deferred Stock Award. 
 In any event, the certificates evidencing the Shares
shall at all times prior to the applicable Vesting Date and expiration of the applicable deferral period bear the following legend: 
 The
Common Stock evidenced hereby is subject to the terms of an Award Notice between Hudson City Bancorp, Inc. and [Name of Recipient] dated [Date], made pursuant to the terms of the Hudson City Bancorp, Inc. 2006 Stock Incentive Plan, copies of which
are on file at the executive offices of Hudson City Bancorp, Inc., and may not be sold, encumbered, hypothecated or otherwise transferred except in accordance with the terms of such Plan and Agreement. 

or such other restrictive legend as the Committee, in its discretion, may specify. 

Section 9.2 Restrictions. Deferred Stock shall be subject to such restrictions as the Committee may impose and
set forth in the Award Notice evidencing the Deferred Stock Award. Such restrictions may lapse at the expiration of the deferral period or at earlier specified times, separately or in combination, in installments, or otherwise, as the Committee
shall determine. 
 Section 9.3 Rights as a Shareholder  

(a) Unless the Committee determines otherwise with respect to any Deferred Stock Award and specifies such determination in the relevant
Award Notice, any dividends or distributions declared and paid with respect to Shares subject to the Deferred Stock Award, whether or not in cash, shall be held and accumulated (with investment earnings or losses) pending vesting at the same time
and subject to the same terms and conditions as the underlying Shares and, pending vesting, shall be reinvested in additional Shares. 
 (b)
Unless the Committee determines otherwise with respect to any Deferred Stock Award and specifies such determination in the relevant Award Notice, voting rights appurtenant to the Shares subject to the Deferred Stock Award shall be exercised by the
Committee in its discretion. 

 Section 9.4 Payment of Deferred Stock Awards. Subject to sections
9.2 and 12.1, upon expiration of the deferral period specified for Deferred Stock in the Award Notice (or, if permitted by the Committee, as elected by the Recipient), the Committee shall cause the ownership of the Shares subject to such Deferred
Stock Award, together with all dividends and other distributions with respect thereto that have been accumulated, to be transferred on the stock transfer records of the Company, free of any restrictive legend other than as may be required by
applicable law, to the Recipient of the Deferred Stock Award. 
 ARTICLE X 

PHANTOM STOCK AWARDS 

Section 10.1 Grant of Phantom Stock Awards. Subject to the limitations of the Plan, the Committee may, in its
discretion, grant Phantom Stock Awards to Eligible Individuals. Any Phantom Stock Award granted under this section 10.1 shall be evidenced by an Award Notice which shall: 

(a) specify the number of Shares covered by the Phantom Stock Award; 

(b) specify the date of grant of the Phantom Stock Award; 

(c) specify the restrictions, if any, to which the Phantom Stock Award is subject; 

(d) specify the Vesting Date, determined in accordance with section 12.1; and 

(e) contain such other terms and conditions not inconsistent with the Plan as the Committee may, in its discretion,
prescribe 
 Section 10.2 Payment of Phantom Stock Awards. Upon the Vesting Date, the Recipient of a Phantom
Stock Award shall be entitled to receive a cash payment in respect of each Share covered by the Phantom Stock Award, which shall be equal to the Fair Market Value of a Share as of the date the Phantom Stock Award was granted or such other date as
determined by the Committee and specified in the Award Notice; provided, however, that the Committee may instead pay out Phantom Stock Awards in Shares in its sole discretion. The Committee may, at the time a Phantom Stock Award is granted,
provide a limit on the amount payable in respect of each Share covered by the Phantom Stock Award. 

 Section 10.3 No Rights as Stockholder. The Recipient of a Phantom
Stock Award shall have no right to vote or to receive dividends, nor have any other rights with respect to the Shares, except as may be required under section 15.3. 

ARTICLE XI 

Other Stock-Based Awards 

Section 11.1 Grant of Other Stock-Based Awards. Subject to the limitations of the Plan, the Committee may, in
its discretion, grant Other Stock-Based Awards to Eligible Individuals. Other Stock-Based Awards shall be denominated or payable in, valued in whole or in part by reference to, or otherwise based on or related to, Shares, as determined by the
Committee to be consistent with the purposes of the Plan, including without limitation, Shares awarded purely as a “bonus” or other “incentive” whether or not subject to any restrictions or conditions, convertible or exchangeable
debt securities, other rights convertible or exchangeable into Shares, purchase rights, and awards valued by reference to the book value of Shares or the value of securities of, or the performance of, specified Subsidiaries. The Committee shall
determine the terms and conditions of such Awards, which may include attainment of Performance Goals in accordance with section 8.5. Shares delivered pursuant to an Award in the nature of a purchase right granted under this section 11.1
shall be purchased for such consideration, paid for at such times, by such methods, and in such forms, including, without limitation, cash, Shares, other Awards, or other property, as the Committee shall determine. 

Section 11.2 Award Notices. Any Other Stock-Based Award granted under the Plan shall be evidenced by an Award
Notice which shall: 
 (a) specify whether the Other Stock-Based Award constitutes a Performance Award that is subject
to sections 8.1 and 8.5 of the Plan; 
 (b) specify the number of Shares related to the Other Stock-Based Award; 

(c) specify the date of grant of the Other Stock-Based Award; 

(d) specify the restrictions, if any, to which the Other Stock-Based Award is subject 

(e) specify the Vesting Date; and 

(f) contain such other terms and conditions not inconsistent with the Plan as the Committee may, in its discretion,
prescribe 

 ARTICLE XII 

Vesting of Awards 

Section 12.1 Vesting Date for Non-Performance-Based Awards  

(a) Subject to sections 12.1(b) and 12.3, the Vesting Date for each Non-Performance-Based Award shall be the date determined by the
Committee and specified in the relevant Award Notice or, if no provision for vesting is made in the Award Notice, the Vesting Date shall be: 

(i) the first anniversary of the date of grant, as to 20% of the Non-Performance-Based Award as of the date of grant; 

(ii) the second anniversary of the date of grant, as to an additional 20% of the Non-Performance-Based Award as of the
date of grant; 
 (iii) the third anniversary of the date of grant, as to an additional 20% of the Non-Performance-Based
Award as of the date of grant; 
 (iv) the fourth anniversary of the date of grant, as to an additional 20% of the
Non-Performance-Based Award as of the date of grant; 
 (v) the fifth anniversary of the date of grant, as to any
remaining balance of the Non-Performance-Based Award as of the date of grant; 
 (vi) in the event of the
Recipient’s termination of Service due to the Recipient’s death or Disability, the date of termination of Service, as to any portion of the Non-Performance-Based Award otherwise scheduled to vest during the period of six months beginning
on the date of termination. 
 (b) In no event shall the Vesting Date of any Non-Performance-Based Award be prior to the first
anniversary of the date of grant as to one-third of the Non-Performance-Based Award, the second anniversary of the date of grant as to an additional one-third of the Non-Performance-Based Award and the third anniversary of the date of grant as to
any remaining balance of the Non-Performance-Based Award; provided, however, that the Vesting Date of a Non-Performance-Based Award may be accelerated to an earlier date upon the Recipient’s death, Disability or Retirement or upon a
Change of Control. 
 (c) Failure of a Recipient to remain in continuous Service during the period beginning on the date a
Non-Performance-Based Award is granted and ending on its Vesting Date shall result in a cancellation of the portion of the Non-Performance-Based Award that has not attained its Vesting Date without consideration (other than a refund to the Recipient
of an amount equal to the lesser of the amount (if any) paid by the Recipient for the Shares being forfeited upon their issuance and the Fair Market Value of such Shares on the date of forfeiture) at the earliest date and time at which the Recipient
is not in continuous Service. 

 Section 12.2 Vesting Date for Performance-Based Awards  

(a) Subject to section 12.3, the Vesting Date for each Performance Award shall be the date determined by the Committee and specified
in the Award Notice or, if no provision for vesting is made in the Award Notice, the Vesting Date shall be the date on which payment is made, whether in cash, Shares or any combination thereof. 

(b) Unless otherwise determined by the Committee and specified in the Award Notice for a Performance-Based Award, failure of a Recipient
to remain in continuous Service during the period beginning on the date a Performance-Based Award is granted and ending on its Vesting Date shall result in a cancellation of such Award without consideration at the earliest date and time at which the
Recipient is not in continuous Service (other than a refund to the Recipient of an amount equal to the lesser of the amount (if any) paid by the Recipient for the Shares being forfeited upon their issuance and the Fair Market Value of such Shares on
the date of forfeiture). 
 Section 12.3 Effect of Change of Control. Except to the extent that an Option
Agreement, SAR Agreement or Award Notice expressly provides otherwise and except to the extent that the Committee determines otherwise with respect to any single or group of Recipients or Option Holders at any time prior to a Change of Control: 

(a) in the event of an Eligible Individual’s (i) termination of employment by the Employer that is not a
Termination for Cause or (ii) Resignation for Good Reason, in each case at any time following a Change of Control, the Vesting Date of each Option, Stock Appreciation Right and Non-Performance-Based Award granted to the Eligible Individual that
is outstanding under the Plan shall be the date on which such Eligible Individual’s employment terminates, and each such Option, Stock Appreciation Right and Non-Performance-Based Award shall, on such date, be exercisable (if applicable). 

(b) in the event of a Change of Control, all restrictions shall lapse on, and the date on which the Change of Control
occurs shall be the Vesting Date of, the portion of all then outstanding Performance-Based Restricted Stock Awards determined by multiplying (i) the number of such Shares that would have been payable based on the greater of actual levels of
achievement attained (determined as if the Performance Measurement Period ended on the date of the Change of Control) and the target levels of achievement established for the Performance Measurement Period, by (ii) a fraction, the numerator of
which is the number of days that have elapsed during the Performance Measurement Period through the date of the Change of Control and the denominator of which is the total number of days in the Performance Measurement Period. 

(c) in the event of a Change of Control (i) all restrictions shall lapse on, and the date on which the Change of
Control occurs shall be the Vesting Date of, the portion of all then outstanding Performance Share Awards and Performance Unit Awards determined by multiplying: (A) the number of Shares or units, as applicable, that would have been payable
based on the greater of 

 
actual levels of achievement attained (determined as if the Performance Measurement Period ended on the date of the Change of Control) and the target levels of achievement established for the
Performance Measurement Period, by (B) a fraction, the numerator which is the number of days that have elapsed during the Performance Measurement Period through the date of the Change of Control and the denominator of which is the total number
of days in the Performance Measurement Period; and (ii) Recipients shall be entitled to receive in respect of all Shares and units which become payable in accordance with (i), a cash payment within ten (10) days after such Change of
Control. 
 ARTICLE XIII 

General Provisions Applicable To Awards 

Section 13.1 Designation of Beneficiary. An Eligible Individual who has received an Award may designate a
Beneficiary to receive any payments or unvested Shares that become payable or vested on the date of his death. Such designation (and any change or revocation of such designation) shall be made in writing in the form and manner prescribed by the
Committee. In the event that the Beneficiary designated by an Eligible Individual dies prior to the Eligible Individual, or in the event that no Beneficiary has been designated, any payments or vested Shares that become available for distribution on
the Eligible Individual’s death shall be paid to the executor or administrator of the Eligible Individual’s estate, or if no such executor or administrator is appointed within such time as the Committee, in its sole discretion, shall deem
reasonable, to such one or more of the spouse and descendants and blood relatives of such deceased person as the Committee may select. 

Section 13.2 Manner of Distribution of Awards. The Company’s obligation to deliver Shares with respect to
an Award or Stock Appreciation Right shall, if the Committee so requests, be conditioned upon the receipt of a representation as to the investment intention of the Eligible Individual or Beneficiary to whom such Shares are to be delivered, in such
form as the Committee shall determine to be necessary or advisable to comply with the provisions of applicable federal, state or local law. It may be provided that any such representation shall become inoperative upon a registration of the Shares or
upon the occurrence of any other event eliminating the necessity of such representation. The Company shall not be required to deliver any Shares under the Plan prior to (i) the admission of such Shares to listing on any stock exchange on which
Shares may then be listed, or (ii) the completion of such registration or other qualification under any state or federal law, rule or regulation as the Committee shall determine to be necessary or advisable. 

Section 13.3 Transferability. Awards and Stock Appreciation Rights by their terms shall not be transferable by
the Recipient other than by will or by the laws of descent and distribution, and the Shares granted pursuant to Awards and Stock Appreciation Rights shall be distributable, during the lifetime of the Recipient, only to the Recipient. 

 ARTICLE XIV 

Special Tax Provisions 

Section 14.1 Tax Withholding Rights. The Company shall have the right to deduct from all amounts paid by the
Company in cash with respect to an Option, Stock Appreciation Right or Award under the Plan any taxes required by law to be withheld with respect to such Option, Stock Appreciation Right or Award. Where any Person is entitled to receive Shares, the
Company shall have the right to require such Person to pay to the Company the amount of any tax which the Company is required to withhold with respect to such Shares, or, in lieu thereof, to retain, or to sell without notice, a sufficient number of
Shares to cover the minimum amount required to be withheld. To the extent determined by the Committee and specified in an Option Agreement, an Option Holder shall have the right to direct the Company to satisfy the minimum required federal, state
and local tax withholding by reducing the number of Shares subject to the Option (without issuance of such Shares to the Option Holder) by a number equal to the quotient of (a) the total minimum amount of required tax withholding divided by
(b) the excess of the Fair Market Value of a Share on the Exercise Date over the Exercise Price per Share. 

Section 14.2 Code Section 83(b) Elections. If and to the extent permitted by the Committee and specified
in an Option Agreement for a Non-Qualified Stock Option or an Award Notice for a Restricted Stock Award other than a Performance-Based Restricted Stock Award, a Recipient may be permitted or required to make an election under section 83(b) of
the Code to include the compensation related thereto in income for federal income tax purposes at the time of issuance of the Shares to such Recipient instead of at a subsequent Vesting Date. In such event, the Shares issued prior to their Vesting
Date shall be issued in certificated form only, and the certificates therefor shall bear the legend set forth in section 6.1(b) or such other restrictive legend as the Committee, in its discretion, may specify. In the event of the
Recipient’s termination of Service prior to the relevant Vesting Date or forfeiture of the Shares for any other reason, the Recipient shall be required to return all forfeited Shares to the Company without consideration therefor (other than a
refund to the Recipient or his estate of an amount equal to the lesser of the amount paid by the Recipient for the Shares upon their issuance or the Fair Market Value of the Shares on the date of forfeiture). 

Section 14.3 Election to Defer Income Tax Liability Pursuant to Deferred Compensation Program. To the extent
permitted by the Committee, the Recipient of an Award may elect to defer the income tax liability associated therewith pursuant to the terms of a non-qualified deferred compensation plan in which the Recipient is eligible to participate. 

 ARTICLE XV 

Amendment and Termination 

Section 15.1 Termination. The Board may suspend or terminate the Plan in whole or in part at any time prior to
the tenth anniversary of the Effective Date by giving written notice of such suspension or termination to the Committee. Unless sooner terminated, the Plan shall terminate automatically on the day preceding the tenth anniversary of the Effective
Date. In the event of any suspension or termination of the Plan, all Options, Stock Appreciation Rights and Awards theretofore granted under the Plan that are outstanding on the date of such suspension or termination of the Plan shall remain
outstanding and exercisable for the period and on the terms and conditions set forth in the Option Agreements, SAR Agreements and Award Notices evidencing such Options, Stock Appreciation Rights and Awards. 

Section 15.2 Amendment. The Board may amend or revise the Plan in whole or in part at any time; provided,
however, that, to the extent required to comply with section 162(m) of the Code or the corporate governance standards imposed under the listing requirements imposed by any national securities exchange on which the Company lists or seeks to
list Shares, no such amendment or revision shall be effective if it amends a material term of the Plan unless approved by the holders of a majority of the votes cast on a proposal to approve such amendment or revision; provided further,
however, sections 5.9 and 7.8 may not be amended to lessen the prohibitions contained therein at any time without shareholder approval. 

Section 15.3 Adjustments in the Event of Business Reorganization  

(a) In the event any recapitalization, forward or reverse split, reorganization, merger, consolidation, spin-off, combination,
repurchase, or exchange of Shares or other securities, stock dividend or other special and nonrecurring dividend or distribution (whether in the form of cash, securities or other property), liquidation, dissolution, or other similar corporate
transaction or event, affects the Shares such that an adjustment is appropriate in order to prevent dilution or enlargement of the rights of Recipients under the Plan, then the Committee shall, in such manner as it may deem equitable, adjust any or
all of (i) the number and kind of securities deemed to be available thereafter for grants of Options, Stock Appreciation Rights and Awards in the aggregate to all Eligible Individuals and individually to any one Eligible Individual,
(ii) the number and kind of securities that may be delivered or deliverable in respect of outstanding Options, Stock Appreciation Rights and Awards, and (iii) the Exercise Price of Options and Stock Appreciation Rights. In addition, the
Committee is authorized to make adjustments in the terms and conditions of, and the criteria included in, Options, Stock Appreciation Rights or Awards (including, without limitation, cancellation of Options, Stock Appreciation Rights and Awards in
exchange for the in-the-money value, if any, of the vested portion thereof, or substitution of Options, Stock Appreciation Rights or Awards using stock of a successor or other entity) in recognition of unusual or nonrecurring events (including,
without limitation, events described in the preceding sentence) affecting the Company or any Parent or Subsidiary or the financial statements of the Company or any Parent or Subsidiary, or in response to changes in applicable laws, regulations, or
account principles. Unless otherwise determined by the Committee, any such adjustment to an Option, Stock Appreciation Right or Performance Award granted to a Recipient who is a Covered Employee shall conform to the requirements of
section 162(m) of the Code and the regulations thereunder then in effect. 

 (b) In the event of any merger, consolidation, or other business reorganization (including,
but not limited to, a Change in Control) in which the Company is not the surviving entity, unless otherwise determined by the Committee at any time at or after grant and prior to the consummation of such merger, consolidation or other business
reorganization, any Options or Stock Appreciation Rights granted under the Plan which remain outstanding shall be converted into options to purchase voting common equity securities of the business entity which survives such merger, consolidation or
other business reorganization or stock appreciation rights having substantially the same terms and conditions as the outstanding Options under this Plan and reflecting the same economic benefit (as measured by the difference between the aggregate
exercise price and the value exchanged for outstanding Shares in such merger, consolidation or other business reorganization), all as determined by the Committee prior to the consummation of such merger; provided, however, that the Committee
may, at any time prior to the consummation of such merger, consolidation or other business reorganization, direct that all, but not less than all, outstanding Options and Stock Appreciation Rights be canceled as of the effective date of such merger,
consolidation or other business reorganization in exchange for a cash payment per Share equal to the excess (if any) of the value exchanged for an outstanding Share in such merger, consolidation or other business reorganization over the Exercise
Price of the Option or Stock Appreciation Right being canceled. 
 (c) In the event of any merger, consolidation, or other business
reorganization (including, but not limited to, a Change in Control) in which the Company is not the surviving entity, unless otherwise determined by the Committee at any time at or after grant and prior to the consummation of such merger,
consolidation or other business reorganization, any Restricted Stock Award, Performance-Based Restricted Stock Award, Deferred Stock Award, Phantom Stock Award and Other Stock-Based Award that is denominated and/or payable in, and/or valued by
reference to, Shares shall be adjusted by allocating to the Recipient the amount of money, stock, securities or other property to be received by the other shareholders of record, and such money, stock, securities or other property shall be subject
to the same terms and conditions of the Award that applied to the Shares for which it has been exchanged. 
 ARTICLE XVI

 Miscellaneous 

Section 16.1 Status as an Employee Benefit Plan. This Plan is not intended to satisfy the requirements for
qualification under section 401(a) of the Code or to satisfy the definitional requirements for an “employee benefit plan” under section 3(3) of the Employee Retirement Income Security Act of 1974, as amended. It is intended to be
a non-qualified incentive compensation program that is exempt from the regulatory requirements of the Employee Retirement Income Security Act of 1974, as amended. The Plan shall be construed and administered so as to effectuate this intent. 

Section 16.2 No Right to Continued Employment. Neither the establishment of the Plan nor any provisions of the
Plan nor any action of the Board or the Committee with respect to the 

 
Plan shall be held or construed to confer upon any Eligible Individual any right to a continuation of his or her position as a director or employee of the Company. The Employers reserve the right
to remove any participating member of the Board or dismiss any Eligible Employee or otherwise deal with any Eligible Individual to the same extent as though the Plan had not been adopted. 

Section 16.3 Construction of Language. Whenever appropriate in the Plan, words used in the singular may be read
in the plural, words used in the plural may be read in the singular, and words importing the masculine gender may be read as referring equally to the feminine or the neuter. Any reference to an Article or section number shall refer to an Article or
section of this Plan unless otherwise indicated. 
 Section 16.4 Governing Law. The Plan shall be construed,
administered and enforced according to the laws of the State of New Jersey without giving effect to the conflict of laws principles thereof, except to the extent that such laws are preempted by federal law. The federal and state courts located in
the County of New Jersey shall have exclusive jurisdiction over any claim, action, complaint or lawsuit brought under the terms of the Plan. By accepting any Award, Stock Appreciation Right or Option granted under this Plan, the Eligible Individual,
and any other person claiming any rights under the Plan, agrees to submit himself, and any such legal action as he shall bring under the Plan, to the sole jurisdiction of such courts for the adjudication and resolution of any such disputes. 

Section 16.5 Headings. The headings of Articles and sections are included solely for convenience of
reference. If there is any conflict between such headings and the text of the Plan, the text shall control. 

Section 16.6 Non-Alienation of Benefits. The right to receive a benefit under the Plan shall not be
subject in any manner to anticipation, alienation or assignment, nor shall such right be liable for or subject to debts, contracts, liabilities, engagements or torts. 

Section 16.7 Notices. Any communication required or permitted to be given under the Plan, including any
notice, direction, designation, comment, instruction, objection or waiver, shall be in writing and shall be deemed to have been given at such time as it is delivered personally or five (5) days after mailing if mailed, postage prepaid, by
registered or certified mail, return receipt requested, addressed to such party at the address listed below, or at such other address as one such party may by written notice specify to the other party: 

(a) If to the Committee: 
 Hudson
City Bancorp, Inc. 
 West 80 Century Road 

Paramus, New Jersey 07652-1473 

Attention: Corporate Secretary 

(b) If to a Recipient, Beneficiary or Option Holder, to the Recipient’s, Beneficiary’s or Option Holder’s address as shown in
the Employer’s records. 

 Section 16.8 Approval of Shareholders. The Plan shall be
subject to approval by the Company’s shareholders within twelve (12) months before or after the Effective Date. Any Option, Stock Appreciation Right or Award granted prior to the date such approval is obtained shall be granted contingent
on such approval and shall be void ab initio in the event such approval is not obtained. Unless otherwise determined by the Committee, no Performance Awards shall be granted after the fifth (5th) anniversary of the Effective Date unless, prior
to such date, the listing of permissible Performance Goals set forth in section 8.5 shall have been re-approved by the stockholders of the Company in the manner required by section 162(m) of the Code and the regulations thereunder. 

Section 16.9 Compliance with Section 409A of the Code. To the extent that the Plan and/or any
Options, Stock Appreciation Rights or Awards granted or awarded under the Plan are construed to be non-qualified deferred compensation plans described in section 409A of the Code, the Plan and any Option Agreements, SAR Agreements and Award Notices,
as applicable, shall be operated, administered and construed so as to comply with the requirements of section 409A. The Plan and any Option Agreements, SAR Agreements and Award Notices shall be subject to amendment, with or without advance notice to
Recipients, Option Holders and other interested parties, and on a prospective or retroactive basis, including, but not limited to, amendment in a manner that adversely affects the rights of Recipients, Option Holders and other interested parties, to
the extent necessary to effect compliance with section 409A of the Code.EX-4.8

 Exhibit 4.8 

VOLUME SUBMITTER 

DEFINED CONTRIBUTION PLAN 

FIDELITY BASIC PLAN DOCUMENT NO. 14 

 Profit Incentive Bonus Plan of Hudson City Savings Bank 

 

					
	 PREAMBLE
	  	 	1	  
		
	 ARTICLE 1. ADOPTION AGREEMENT
	  	 	1	 
		
	 ARTICLE 2. DEFINITIONS
	  	 	1	 
		
	 2.01. DEFINITIONS
	  	 	1	 
	 2.02. INTERPRETATION AND CONSTRUCTION OF
TERMS
	  	 	10	 
	 2.03. SPECIAL EFFECTIVE DATES
	  	 	10	 
		
	 ARTICLE 3. SERVICE
	  	 	10	 
		
	 3.01. CREDITING OF ELIGIBILITY SERVICE
	  	 	10	 
	 3.02. RE-CREDITING OF ELIGIBILITY SERVICE
FOLLOWING TERMINATION OF EMPLOYMENT
	  	 	11	 
	 3.03. CREDITING OF VESTING SERVICE
	  	 	11	 
	 3.04. APPLICATION OF VESTING SERVICE TO A
PARTICIPANT’S ACCOUNT FOLLOWING A BREAK IN VESTING SERVICE
	  	 	11	 
	 3.05. SERVICE WITH PREDECESSOR EMPLOYER
	  	 	11	 
	 3.06. CHANGE IN SERVICE CREDITING
	  	 	11	 
		
	 ARTICLE 4. PARTICIPATION
	  	 	12	 
		
	 4.01. DATE OF PARTICIPATION
	  	 	12	 
	 4.02. TRANSFERS OUT OF COVERED EMPLOYMENT
	  	 	12	 
	 4.03. TRANSFERS INTO COVERED EMPLOYMENT
	  	 	12	 
	 4.04. RESUMPTION OF PARTICIPATION FOLLOWING
REEMPLOYMENT
	  	 	12	 
		
	 ARTICLE 5. CONTRIBUTIONS
	  	 	13	 
		
	 5.01. CONTRIBUTIONS SUBJECT TO LIMITATIONS
	  	 	13	 
	 5.02. COMPENSATION TAKEN INTO ACCOUNT IN
DETERMINING CONTRIBUTIONS
	  	 	13	 
	 5.03. DEFERRAL CONTRIBUTIONS
	  	 	13	 
	 5.04. EMPLOYEE CONTRIBUTIONS
	  	 	15	 
	 5.05. NO DEDUCTIBLE EMPLOYEE CONTRIBUTIONS
	  	 	15	 
	 5.06. ROLLOVER CONTRIBUTIONS
	  	 	15	 
	 5.07. QUALIFIED NONELECTIVE EMPLOYER CONTRIBUTIONS
	  	 	16	 
	 5.08. MATCHING EMPLOYER CONTRIBUTIONS
	  	 	17	 
	 5.09. QUALIFIED MATCHING EMPLOYER CONTRIBUTIONS
	  	 	17	 
	 5.10. NONELECTIVE EMPLOYER CONTRIBUTIONS
	  	 	17	 
	 5.11. VESTED INTEREST IN CONTRIBUTIONS
	  	 	19	 
	 5.12. TIME FOR MAKING CONTRIBUTIONS
	  	 	19	 
	 5.13. RETURN OF EMPLOYER CONTRIBUTIONS
	  	 	20	 
	 5.14. FROZEN PLAN
	  	 	20	 
		
	 ARTICLE 6. LIMITATIONS ON CONTRIBUTIONS
	  	 	20	 
		
	 6.01. SPECIAL DEFINITIONS
	  	 	20	 
	 6.02. CODE SECTION 402(G) LIMIT ON DEFERRAL
CONTRIBUTIONS
	  	 	26	 

					
	 6.03. ADDITIONAL LIMIT ON DEFERRAL CONTRIBUTIONS
(“ADP” TEST)
	  	 	27	  
	 6.04. ALLOCATION AND DISTRIBUTION OF “EXCESS
CONTRIBUTIONS”
	  	 	28	 
	 6.05. REDUCTIONS IN DEFERRAL CONTRIBUTIONS TO
MEET CODE REQUIREMENTS
	  	 	28	 
	 6.07. ALLOCATION, DISTRIBUTION, AND FORFEITURE OF
“EXCESS AGGREGATE CONTRIBUTIONS”
	  	 	30	 
	 6.08. INCOME OR LOSS ON DISTRIBUTABLE
CONTRIBUTIONS
	  	 	30	 
	 6.09. DEEMED SATISFACTION OF “ADP”
TEST
	  	 	30	 
	 6.10. DEEMED SATISFACTION OF “ACP” TEST
WITH RESPECT TO MATCHING EMPLOYER CONTRIBUTIONS
	  	 	32	 
	 6.11. CHANGING TESTING METHODS
	  	 	33	 
	 6.12. CODE SECTION 415 LIMITATIONS
	  	 	34	 
		
	 ARTICLE 7. PARTICIPANTS’ ACCOUNTS
	  	 	36	 
		
	 7.01. INDIVIDUAL ACCOUNTS
	  	 	36	 
	 7.02. VALUATION OF ACCOUNTS
	  	 	37	 
		
	 ARTICLE 8. INVESTMENT OF CONTRIBUTIONS
	  	 	37	 
		
	 8.01. MANNER OF INVESTMENT
	  	 	37	 
	 8.02. INVESTMENT DECISIONS
	  	 	37	 
	 8.03. PARTICIPANT DIRECTIONS TO TRUSTEE
	  	 	38	 
		
	 ARTICLE 9. PARTICIPANT LOANS
	  	 	38	 
		
	 9.01. SPECIAL DEFINITION
	  	 	38	 
	 9.02. PARTICIPANT LOANS
	  	 	38	 
	 9.03. SEPARATE LOAN PROCEDURES
	  	 	38	 
	 9.04. AVAILABILITY OF LOANS
	  	 	38	 
	 9.05. LIMITATION ON LOAN AMOUNT
	  	 	38	 
	 9.06. INTEREST RATE
	  	 	38	 
	 9.07. LEVEL AMORTIZATION
	  	 	38	 
	 9.08. SECURITY
	  	 	39	 
	 9.09. LOAN REPAYMENTS
	  	 	39	 
	 9.10. DEFAULT
	  	 	39	 
	 9.11. EFFECT OF TERMINATION WHERE PARTICIPANT
HAS OUTSTANDING LOAN BALANCE
	  	 	39	 
	 9.12. DEEMED DISTRIBUTIONS UNDER CODE
SECTION 72(P)
	  	 	39	 
	 9.13. DETERMINATION OF VESTED INTEREST UPON
DISTRIBUTION WHERE PLAN LOAN IS OUTSTANDING
	  	 	40	 
		
	 ARTICLE 10. IN-SERVICE WITHDRAWALS
	  	 	40	 
		
	 10.01. AVAILABILITY OF IN-SERVICE
WITHDRAWALS
	  	 	40	 
	 10.02. WITHDRAWAL OF EMPLOYEE CONTRIBUTIONS
	  	 	40	 
	 10.03. WITHDRAWAL OF ROLLOVER CONTRIBUTIONS
	  	 	40	 
	 10.04. AGE 59 1/2 WITHDRAWALS
	  	 	40	 
	 10.05. HARDSHIP WITHDRAWALS
	  	 	41	 
	 10.06. PRESERVATION OF PRIOR PLAN
IN-SERVICE WITHDRAWAL RULES
	  	 	42	 
	 10.07. RESTRICTIONS ON IN-SERVICE
WITHDRAWALS
	  	 	43	 
		
	 ARTICLE 11. RIGHT TO BENEFITS
	  	 	43	 
		
	 11.01. NORMAL OR EARLY RETIREMENT
	  	 	43	 
	 11.02. LATE RETIREMENT
	  	 	43	 
	 11.03. DISABILITY RETIREMENT
	  	 	43	 

					
	 11.04. DEATH
	  	 	43	  
	 11.05. OTHER TERMINATION OF EMPLOYMENT
	  	 	44	 
	 11.06. APPLICATION FOR DISTRIBUTION
	  	 	44	 
	 11.07. APPLICATION OF VESTING SCHEDULE FOLLOWING
PARTIAL DISTRIBUTION
	  	 	44	 
	 11.08. FORFEITURES
	  	 	44	 
	 11.09. APPLICATION OF FORFEITURES
	  	 	45	 
	 11.10. REINSTATEMENT OF FORFEITURES
	  	 	45	 
	 11.11. ADJUSTMENT FOR INVESTMENT EXPERIENCE
	  	 	45	 
		
	 ARTICLE 12. DISTRIBUTIONS
	  	 	46	 
		
	 12.01. RESTRICTIONS ON DISTRIBUTIONS
	  	 	46	 
	 12.02. TIMING OF DISTRIBUTION FOLLOWING RETIREMENT
OR TERMINATION OF EMPLOYMENT
	  	 	46	 
	 12.03. PARTICIPANT CONSENT TO DISTRIBUTION
	  	 	47	 
	 12.04. REQUIRED COMMENCEMENT OF DISTRIBUTION TO
PARTICIPANTS
	  	 	47	 
	 12.05. REQUIRED COMMENCEMENT OF DISTRIBUTION TO
BENEFICIARIES
	  	 	47	 
	 12.06. WHEREABOUTS OF PARTICIPANTS AND
BENEFICIARIES
	  	 	48	 
		
	 ARTICLE 13. FORM OF DISTRIBUTION
	  	 	49	 
		
	 13.01. NORMAL FORM OF DISTRIBUTION UNDER
PROFIT SHARING PLAN
	  	 	49	 
	 13.02. CASH OUT OF SMALL ACCOUNTS
	  	 	49	 
	 13.03. MINIMUM DISTRIBUTIONS
	  	 	49	 
	 13.04. DIRECT ROLLOVERS
	  	 	52	 
	 13.05. NOTICE REGARDING TIMING AND
FORM OF DISTRIBUTION
	  	 	53	 
	 13.06. DETERMINATION OF METHOD OF
DISTRIBUTION
	  	 	54	 
	 13.07. NOTICE TO TRUSTEE
	  	 	54	 
		
	 ARTICLE 14. SUPERSEDING ANNUITY DISTRIBUTION PROVISIONS
	  	 	54	 
		
	 14.01. SPECIAL DEFINITIONS
	  	 	54	 
	 14.02. APPLICABILITY
	  	 	54	 
	 14.03. ANNUITY FORM OF PAYMENT
	  	 	55	 
	 14.04. “QUALIFIED JOINT AND SURVIVOR ANNUITY”
AND “QUALIFIED PRERETIREMENT SURVIVOR ANNUITY” REQUIREMENTS
	  	 	55	 
	 14.05. WAIVER OF THE “QUALIFIED JOINT
AND SURVIVOR ANNUITY” AND/OR “QUALIFIED PRERETIREMENT SURVIVOR ANNUITY”
RIGHTS
	  	 	56	 
	 14.06. SPOUSE’S CONSENT TO WAIVER
	  	 	56	 
	 14.07. NOTICE REGARDING “QUALIFIED JOINT AND
SURVIVOR ANNUITY”
	  	 	57	 
	 14.08. NOTICE REGARDING “QUALIFIED PRERETIREMENT
SURVIVOR ANNUITY”
	  	 	57	 
	 14.09. FORMER SPOUSE
	  	 	57	 
		
	 ARTICLE 15. TOP-HEAVY PROVISIONS
	  	 	57	 
		
	 15.01. DEFINITIONS
	  	 	57	 
	 15.02. APPLICATION
	  	 	59	 
	 15.03. MINIMUM CONTRIBUTION
	  	 	59	 
	 15.04. DETERMINATION OF MINIMUM REQUIRED
CONTRIBUTION
	  	 	60	 
	 15.05. ACCELERATED VESTING
	  	 	60	 
	 15.06. EXCLUSION OF COLLECTIVELY-BARGAINED
EMPLOYEES
	  	 	60	 
		
	 ARTICLE 16. AMENDMENT AND TERMINATION
	  	 	60	 
		
	 16.01. AMENDMENTS BY THE EMPLOYER THAT DO
NOT AFFECT VOLUME SUBMITTER STATUS
	  	 	60	 
	 16.02. AMENDMENTS BY THE EMPLOYER ADOPTING
PROVISIONS NOT INCLUDED IN VOLUME SUBMITTER SPECIMEN PLAN
	  	 	61	 

					
	 16.03. AMENDMENT BY THE VOLUME SUBMITTER
SPONSOR
	  	 	61	  
	 16.04. AMENDMENTS AFFECTING VESTED INTEREST
AND/OR ACCRUED BENEFITS
	  	 	61	 
	 16.05. RETROACTIVE AMENDMENTS MADE BY VOLUME
SUBMITTER SPONSOR
	  	 	61	 
	 16.06. TERMINATION AND DISCONTINUATION OF
CONTRIBUTIONS
	  	 	62	 
	 16.07. DISTRIBUTION UPON TERMINATION OF THE
PLAN
	  	 	62	 
	 16.08. MERGER OR CONSOLIDATION OF PLAN;
TRANSFER OF PLAN ASSETS
	  	 	62	 
		
	 ARTICLE 17. AMENDMENT AND CONTINUATION OF PRIOR PLAN; TRANSFER OF FUNDS TO OR FROM OTHER QUALIFIED PLANS
	  	 	62	 
		
	 17.01. AMENDMENT AND CONTINUATION OF PRIOR
PLAN
	  	 	62	 
	 17.02. TRANSFER OF FUNDS FROM AN EXISTING
PLAN
	  	 	63	 
	 17.03. ACCEPTANCE OF ASSETS BY TRUSTEE
	  	 	64	 
	 17.04. TRANSFER OF ASSETS FROM TRUST
	  	 	64	 
		
	 ARTICLE 18. MISCELLANEOUS
	  	 	65	 
		
	 18.01. COMMUNICATION TO PARTICIPANTS
	  	 	65	 
	 18.02. LIMITATION OF RIGHTS
	  	 	65	 
	 18.03. NONALIENABILITY OF BENEFITS
	  	 	66	 
	 18.04. QUALIFIED DOMESTIC RELATIONS ORDERS
PROCEDURES
	  	 	66	 
	 18.05. APPLICATION OF PLAN PROVISIONS FOR
MULTIPLE EMPLOYER PLANS
	  	 	66	 
	 18.06. VETERANS REEMPLOYMENT RIGHTS
	  	 	67	 
	 18.07. FACILITY OF PAYMENT
	  	 	67	 
	 18.08. INFORMATION BETWEEN EMPLOYER AND/OR
ADMINISTRATOR AND TRUSTEE
	  	 	67	 
	 18.09. EFFECT OF FAILURE TO QUALIFY UNDER
CODE
	  	 	67	 
	 18.10. DIRECTIONS, NOTICES AND DISCLOSURE
	  	 	67	 
	 18.11. GOVERNING LAW
	  	 	68	 
	 18.12. DISCHARGE OF DUTIES BY FIDUCIARIES
	  	 	68	 
		
	 ARTICLE 19. PLAN ADMINISTRATION
	  	 	68	 
		
	 19.01. POWERS AND RESPONSIBILITIES OF THE
ADMINISTRATOR
	  	 	68	 
	 19.02. DELEGATION OF AUTHORITY TO INVESTMENT
PROFESSIONAL
	  	 	68	 
	 19.03. NONDISCRIMINATORY EXERCISE OF AUTHORITY
	  	 	68	 
	 19.04. CLAIMS AND REVIEW PROCEDURES
	  	 	68	 
	 19.05. NAMED FIDUCIARY
	  	 	68	 
	 19.06. COSTS OF ADMINISTRATION
	  	 	68	 
		
	 ARTICLE 20. TRUST AGREEMENT
	  	 	69	 
		
	 20.01. ACCEPTANCE OF TRUST RESPONSIBILITIES
	  	 	69	 
	 20.02. ESTABLISHMENT OF TRUST FUND
	  	 	69	 
	 20.03. EXCLUSIVE BENEFIT
	  	 	69	 
	 20.04. POWERS OF TRUSTEE
	  	 	69	 
	 20.05. ACCOUNTS
	  	 	70	 
	 20.06. APPROVAL OF ACCOUNTS
	  	 	70	 
	 20.07. DISTRIBUTION FROM TRUST FUND
	  	 	70	 
	 20.08. TRANSFER OF AMOUNTS FROM QUALIFIED
PLAN
	  	 	71	 
	 20.09. TRANSFER OF ASSETS FROM TRUST
	  	 	71	 
	 20.10. SEPARATE TRUST OR FUND FOR EXISTING
PLAN ASSETS
	  	 	71	 
	 20.11. SELF-DIRECTED BROKERAGE OPTION
	  	 	72	 
	 20.12. EMPLOYER STOCK INVESTMENT OPTION
	  	 	73	 
	 20.13. VOTING; DELIVERY OF INFORMATION
	  	 	77	 
	 20.14. COMPENSATION AND EXPENSES OF TRUSTEE
	  	 	78	 

					
	 20.15. RELIANCE BY TRUSTEE ON OTHER
PERSONS
	  	 	78	  
	 20.16. INDEMNIFICATION BY EMPLOYER
	  	 	78	 
	 20.17. CONSULTATION BY TRUSTEE WITH COUNSEL
	  	 	78	 
	 20.18. PERSONS DEALING WITH THE TRUSTEE
	  	 	78	 
	 20.19. RESIGNATION OR REMOVAL OF TRUSTEE
	  	 	78	 
	 20.20. FISCAL YEAR OF THE TRUST
	  	 	79	 
	 20.21. AMENDMENT
	  	 	79	 
	 20.22. PLAN TERMINATION
	  	 	79	 
	 20.23. PERMITTED REVERSION OF FUNDS TO
EMPLOYER
	  	 	79	 
	 20.24. GOVERNING LAW
	  	 	80	 
	 20.25. ASSIGNMENT AND SUCCESSORS
	  	 	80	 

 Preamble. 

This volume submitter plan consists of three parts: (1) an Adoption Agreement that is a separate document incorporated by reference into this Basic Plan
Document; (2) this Basic Plan Document; and (3) a Trust Agreement that is a part of this Basic Plan Document and is found in Article 20. Each part of the volume submitter plan contains substantive provisions that are integral to the
operation of the plan. The Adoption Agreement is the means by which an adopting Employer elects the optional provisions that shall apply under its plan. The Basic Plan Document describes the standard provisions elected in the Adoption Agreement. The
Trust Agreement describes the powers and duties of the Trustee with respect to plan assets. 
 The volume submitter plan is intended to qualify under Code
Section 401(a). Depending upon the Adoption Agreement completed by an adopting Employer, the volume submitter plan may be used to implement a profit sharing plan with or without a cash or deferred arrangement intended to qualify under Code
Section 401(k). Provisions appearing on the Additional Provisions Addendum of the Adoption Agreement, if present, supplement or alter provisions appearing in the Adoption Agreement in the manner described therein. Provisions appearing on the
Additional Provisions Addendum of the Basic Plan Document, if present, supplement or alter provisions appearing in the Basic Plan Document in the manner described therein. Provisions appearing on the Superseding Provisions Addendum of the Adoption
Agreement, if present, supersede any conflicting provisions appearing in the Adoption Agreement, Basic Plan Document or any addendum to either in the manner described therein. 

Article 1. Adoption Agreement. 

Article 2. Definitions. 
 2.01.
Definitions. Wherever used herein, the following terms have the meanings set forth below, unless a different meaning is clearly required by the context:  

(a) “Account” means an account established for the purpose of recording any contributions made on behalf of a Participant and any income,
expenses, gains, or losses incurred thereon. The Administrator shall establish and maintain sub-accounts within a Participant’s Account as necessary to depict accurately a Participant’s interest under the Plan. 

(b) “Active Participant” means any Eligible Employee who has met the requirements of Article 4 to participate in the Plan and who may be
entitled to receive allocations under the Plan. 
 (c) “Administrator” means the Employer adopting this Plan, as listed in Subsection
1.02(a) of the Adoption Agreement, or any other person designated by the Employer in Subsection 1.01(c) of the Adoption Agreement. 
 (d) “Adoption
Agreement” means Article 1, under which the Employer establishes and adopts, or amends the Plan and Trust and designates the optional provisions selected by the Employer, and the Trustee accepts its responsibilities under
Article 20. The provisions of the Adoption Agreement shall be an integral part of the Plan. 
 (e) “Annuity Starting Date” means the
first day of the first period for which an amount is payable as an annuity or in any other form permitted under the Plan. 
 (f) “Basic Plan
Document” means this Fidelity volume submitter plan document, qualified with the Internal Revenue Service as Basic Plan Document No. 14. 

(g) “Beneficiary” means the person or persons (including a trust) entitled under Section 11.04 or 14.04 to receive benefits under the
Plan upon the death of a Participant. 
 (h) “Break in Vesting Service” means a 12-consecutive-month period beginning on an Employee’s
Severance Date or any anniversary thereof in which the Employee is not credited with an Hour of Service. 

  
 1 

 Notwithstanding the foregoing, the following special rules apply in determining whether an
Employee who is on leave has incurred a Break in Vesting Service: 
 (1) If an individual is absent from work because of maternity/paternity leave on
the first anniversary of his Severance Date, the 12-consecutive-month period beginning on the individual’s Severance Date shall not constitute a Break in Vesting Service. For purposes of this paragraph, “maternity/paternity leave”
means a leave of absence (i) by reason of the pregnancy of the individual, (ii) by reason of the birth of a child of the individual, (iii) by reason of the placement of a child with the individual in connection with the adoption of
such child by the individual, or (iv) for purposes of caring for a child for the period beginning immediately following such birth or placement. 

(2) If an individual is absent from work because of FMLA leave and returns to employment with the Employer or a Related Employer following such FMLA
leave, he shall not incur a Break in Vesting Service due to such FMLA leave. For purposes of this paragraph, “FMLA leave” means an approved leave of absence pursuant to the Family and Medical Leave Act of 1993. 

(i) “Catch-Up Contribution” means any Deferral Contribution made to the Plan by the Employer in accordance with the provisions of Subsection
5.03(a). 
 (j) “Code” means the Internal Revenue Code of 1986, as amended from time to time. 

(k) “Compensation” means wages as defined in Code Section 3401(a) and all other payments of compensation to an Eligible Employee by the
Employer (in the course of the Employer’s trade or business) for services to the Employer while employed as an Eligible Employee for which the Employer is required to furnish the Eligible Employee a written statement under Code
Sections 6041(d) and 6051(a)(3). Compensation must be determined without regard to any rules under Code Section 3401(a) 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 Section 3401(a)(2)). Compensation shall include amounts that are not includable in the gross income of the Participant under a salary reduction agreement by reason of the
application of Code Section 125, 132(f)(4), 402(g)(3), 402(h), 403(b), or 457. 
 For any Self-Employed Individual, Compensation means
Earned Income; provided, however, that if the Employer elects to exclude specified items from Compensation, such Earned Income shall be adjusted in a similar manner so that it is equivalent under regulations issued under Code Section 414(s) to
Compensation for Participants who are not Self-Employed Individuals. 
 Compensation shall generally be based on the amount actually paid to
the Eligible Employee during the Plan Year or, for purposes of Article 5, if so elected by the Employer in Subsection 1.05(b) of the Adoption Agreement, during that portion of the Plan Year during which the Eligible Employee is an Active
Participant. Notwithstanding the preceding sentence, Compensation for purposes of Section 6.12 (Code Section 415 Limitations) and Article 15 (Top-Heavy Provisions) shall be based on the amount actually paid or made available to the
Participant during the Limitation Year for purposes of Section 6.12 and during the Plan Year for purposes of Article 15. 
 If the
initial Plan Year of a new plan consists of fewer than 12 months, calculated from the Effective Date listed in Subsection 1.01(g)(1) of the Adoption Agreement through the end of such initial Plan Year, Compensation for such initial Plan
Year shall generally be determined as follows: 
 (1) For purposes of determining Highly Compensated Employees under Subsection 2.01(cc) and, if
selected in Subsection 1.05(b)(1)(A) or (2)(A) of the Adoption Agreement, for purposes of allocating Nonelective Employer Contributions under Section 1.12 of the Adoption Agreement (other than 401(k) Safe Harbor Nonelective Employer
Contributions), the initial Plan Year shall be the 12-month period ending on the last day of the Plan Year. 

  
 2 

 (2) For purposes of Section 6.12 (Code Section 415 Limitations), if the Employer has designated in
Subsection 1.01(f) of the Adoption Agreement that the Limitation Year is based on the Plan Year, the Limitation Year shall be the 12-month period ending on the last day of the Plan Year. 

(3) For all other purposes, the initial Plan Year shall be the period from the Effective Date listed in Subsection 1.01(g)(1) of the Adoption Agreement
through the end of the initial Plan Year. 
 The annual Compensation of each Active Participant taken into account for determining benefits
provided under the Plan for any 12-month determination period shall not exceed the annual Compensation limit under Code Section 401(a)(17) as in effect on the first day of the determination period (e.g., $210,000 for determination periods
beginning in 2005). A “determination period” means the Plan Year or other 12-consecutive-month period over which Compensation is otherwise determined for purposes of the Plan (e.g., the Limitation Year). 

The annual Compensation limit under Code Section 401(a)(17) shall be adjusted by the Secretary to reflect increases in the cost of
living, as provided in Code Section 401(a)(17)(B); provided, however, that the dollar increase in effect on January 1 of any calendar year is effective for determination periods beginning in such calendar year. If a Plan determines
Compensation over a determination period that contains fewer than 12 calendar months (a “short determination period”), then the Compensation limit for such “short determination period” is equal to the Compensation limit for the
calendar year in which the “short determination period” begins multiplied by the ratio obtained by dividing the number of full months in the “short determination period” by 12; provided, however, that such proration shall not
apply if there is a “short determination period” because (i) the Employer elected in Subsection 1.05(b) of the Adoption Agreement to determine contributions based only on Compensation paid during the portion of the Plan Year
during which an individual was an Active Participant or (ii) an Employee is covered under the Plan less than a full Plan Year. 
 In
lieu of requiring an Active Participant to cease making Deferral Contributions for a Plan Year after his Compensation has reached the annual Compensation limit under Code Section 401(a)(17), the annual Compensation limit shall be applied with
respect to Deferral Contributions by limiting the total Deferral Contributions an Active Participant may make for a Plan Year to the product of (i) such Active Participant’s Compensation for the Plan Year up to the annual Compensation
limit multiplied by (ii) the deferral limit specified in Subsection 1.07(a)(1)(A) of the Adoption Agreement or Subsection 5.03(a), as applicable. 

(l) “Contribution Period” means the period for which Matching Employer and Nonelective Employer Contributions are made and calculated. The
Contribution Period for Matching Employer Contributions described in Subsection 1.11 of the Adoption Agreement is the period specified by the Employer in Subsection 1.11(d) of the Adoption Agreement. 

The Contribution Period for Nonelective Employer Contributions is the Plan Year, unless the Employer designates a different Contribution Period in Subsection
1.12(c) of the Adoption Agreement. 
 (m) “Deferral Contribution” means any contribution made to the Plan by the Employer in accordance
with the provisions of Section 5.03. 

  
 3 

 (n) “Early Retirement Age” means the early retirement age specified in Subsection 1.14(b) of the
Adoption Agreement, if any. 
 (o) “Earned Income” means the net earnings of a Self-Employed Individual derived from the trade or business
with respect to which the Plan is established and for which the personal services of such individual are a material income-providing factor, excluding any items not included in gross income and the deductions allocated to such items, except that net
earnings shall be determined with regard to the deduction allowed under Code Section 164(f), to the extent applicable to the Employer. Net earnings shall be reduced by contributions of the Employer to any qualified plan, to the extent a
deduction is allowed to the Employer for such contributions under Code Section 404. 
 (p) “Effective Date” means the effective date
specified by the Employer in Subsection 1.01(g)(1). The Employer may select special Effective Dates with respect to specified Plan provisions, as set forth in Section (a) of the Special Effective Dates Addendum to the Adoption Agreement. In the
event that another plan is merged into and made a part of the Plan, the effective date of the merger shall be reflected in the Plan Mergers Addendum to the Adoption Agreement. 

(q) “Eligibility Computation Period” means each 12-consecutive-month period beginning with an Employee’s Employment Commencement Date
and each anniversary thereof 
 (r) “Eligibility Service” means an Employee’s service that is taken into account in determining his
eligibility to participate in the Plan as may be required under Subsection 1.04(b) of the Adoption Agreement. Eligibility Service shall be credited in accordance with Article 3. 

(s) “Eligible Employee” means any Employee of the Employer who is in the class of Employees eligible to participate in the Plan. The Employer
must specify in Subsection 1.04(d) of the Adoption Agreement any Employee or class of Employees not eligible to participate in the Plan. Regardless of the provisions of Subsection 1.04(d) of the Adoption Agreement, the following Employees are
automatically excluded from eligibility to participate in the Plan: 
 (1) any individual who is a signatory to a contract, letter of agreement, or
other document that acknowledges his status as an independent contractor not entitled to benefits under the Plan or who is not otherwise classified by the Employer as a common law employee, even if such individual is later determined to be a common
law employee; and 
 (2) any Employee who is a resident of Puerto Rico. 

If the Employer elects, in Subsection 1.04(d)(2)(A) of the Adoption Agreement, to exclude collective bargaining employees from the eligible
class, the exclusion applies to any Employee of the Employer included in any unit of Employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more
employers, unless the collective bargaining agreement requires the Employee to be covered under the Plan. The term “employee representatives” does not include any organization more than half the members of which are owners, officers, or
executives of the Employer. 
 If the Employer does not elect, in Subsection 1.04(d)(2)(C) of the Adoption Agreement, to exclude Leased
Employees from the eligible class, contributions or benefits provided by the leasing organization which are attributable to services performed for the Employer shall be treated as provided by the Employer and there shall be no duplication of
benefits under this Plan. 
 Anything to the contrary herein notwithstanding, unless the Employer elects to exclude statutory employees who
are full-time life insurance salespersons (as described in Code Section 7701(a)(20)) from the eligible class in Subsection 1.04(d)(2)(E) of the Adoption Agreement, such statutory employees are Eligible Employees. 

  
 4 

 (t) “Employee” means any common law employee (or statutory employee who is a full-time life
insurance salesperson as described in Code Section 7701(a)(20)) of the Employer or a Related Employer, any Self-Employed Individual, and any Leased Employee. Notwithstanding the foregoing, a Leased Employee shall not be considered an Employee
if Leased Employees do not constitute more than 20 percent of the Employer’s non-highly compensated work-force (taking into account all Related Employers) and the Leased Employee is covered by a money purchase pension plan maintained by
the leasing organization and providing (1) a nonintegrated employer contribution rate of at least 10 percent of compensation, as defined for purposes of Code Section 415(c)(3), (2) full and immediate vesting, and (3) immediate
participation by each employee of the leasing organization. 
 (u) “Employee Contribution” means any after-tax contribution made by an
Active Participant to the Plan. 
 (v) “Employer” means the employer named in Subsection 1.02(a) of the Adoption Agreement and any Related
Employer designated in the Participating Employers Addendum to the Adoption Agreement. If the Employer has elected in Subsection (b) of the Participating Employers Addendum to the Adoption Agreement that the term “Employer” includes
all Related Employers, an employer that becomes a Related Employer as a result of an asset or stock acquisition, merger or other similar transaction shall not be included in the term “Employer” for periods prior to the first day of the
second Plan Year beginning after the date of such transaction, unless the Employer has designated therein to accept such Related Employer as a participating employer prior to that date. Notwithstanding the foregoing, the term “Employer”
for purposes of authorizing any particular action under the Plan means solely the employer named in Subsection 1.02(a) of the Adoption Agreement. 

If the organization or other entity named in the Adoption Agreement is a sole proprietor or a professional corporation and the sole proprietor
of such proprietorship or the sole shareholder of the professional corporation dies, then the legal representative of such sole proprietor or shareholder shall be deemed to be the Employer until such time as, through the disposition of such sole
proprietor’s or sole shareholder’s estate or otherwise, any organization or other entity succeeds to the interests of the sole proprietor in the proprietorship or the sole shareholder in the professional corporation. The legal
representative of a sole proprietor or shareholder shall be (1) the person appointed as such by the sole proprietor or shareholder prior to his death under a legally enforceable power of attorney, or, if none, (2) the executor or
administrator of the sole proprietor’s or shareholder’s estate. 
 If a participating Employer designated through Subsection
1.02(b) of the Adoption Agreement is not related to the Employer (hereinafter “un-Related Employer”), the term “Employer” includes such un-Related Employer and the provisions of Section 18.05 shall apply. 

(w) “Employment Commencement Date” means the date on which an Employee first performs an Hour of Service. 

(x) “Entry Date” means the date(s) specified by the Employer in Subsection 1.04(e) of the Adoption Agreement as of which an Eligible Employee
who has met the applicable eligibility requirements begins to participate in the Plan. The Employer may specify different Entry Dates for purposes of eligibility to participate in the Plan for purposes of (1) making Deferral Contributions and
(2) receiving allocations of Matching and/or Nonelective Employer Contributions. 
 (y) “ERISA” means the Employee Retirement Income
Security Act of 1974, as from time to time amended. 
 (z) “401(k) Safe Harbor Matching Employer Contribution” means any Matching Employer
Contribution made by the Employer to the Plan in accordance with Subsection 1.11(a)(3) of the Adoption Agreement, the 401(k) Safe Harbor Matching Employer Contributions Addendum to the Adoption Agreement, and Section 5.08, that is intended to
satisfy the requirements of Code Section 401(k)(12)(B). 

  
 5 

 (aa) “401(k) Safe Harbor Nonelective Employer Contribution” means any Nonelective Employer
Contribution made by the Employer to the Plan in accordance with Subsection 1.12(a)(3) of the Adoption Agreement, the 401(k) Safe Harbor Nonelective Employer Contributions Addendum to the Adoption Agreement, and Section 5.10, that is intended
to satisfy the requirements of Code Section 401(k)(12)(C). 
 (bb) “Fund Share” means the share, unit, or other evidence of ownership
in a Permissible Investment. 
 (cc) “Highly Compensated Employee” means both highly compensated active Employees and highly compensated
former Employees. 
 A highly compensated active Employee includes any Employee who performs service for the Employer during the
“determination year” and who (1) at any time during the “determination year” or the “look-back year” was a five percent owner or (2) received Compensation from the Employer during the “look-back
year” in excess of the dollar amount specified in Code Section 414(q)(1)(B)(i) adjusted pursuant to Code Section 415(d) (e.g., $95,000 for “determination years” beginning in 2005 and “look-back years” beginning in
2004) and, if elected by the Employer in Subsection 1.06(d)(1) of the Adoption Agreement, was a member of the top-paid group for such year. 

For this purpose, the “determination year” shall be the Plan Year. The “look-back year” shall be the twelve-month period
immediately preceding the “determination year”, unless the Employer has elected in Subsection 1.06(c)(1) of the Adoption Agreement to make the “look-back year” the calendar year beginning within the preceding Plan Year. 

A highly compensated former Employee includes any Employee who separated from service (or was deemed to have separated) prior to the
“determination year”, performs no service for the Employer during the “determination year”, and was a highly compensated active Employee for either the separation year or any “determination year” ending on or after the
Employee’s 55th birthday, as determined under the rules in effect for determining Highly Compensated Employees for such separation year or “determination year”. 

The determination of who is a Highly Compensated Employee, including the determinations of the number and identity of Employees in the
top-paid group, shall be made in accordance with Code Section 414(q) and the Treasury Regulations issued thereunder. 
 (dd) “Hour of
Service”, with respect to any individual, means: 
 (1) Each hour for which the individual is directly or indirectly paid, or entitled to
payment, for the performance of duties for the Employer or a Related Employer, each such hour to be credited to the individual for the Eligibility Computation Period in which the duties were performed; 

(2) Each hour for which the individual is directly or indirectly paid, or entitled to payment, by the Employer or a Related Employer (including payments
made or due from a trust fund or insurer to which the Employer contributes or pays premiums) 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, disability, layoff, jury duty, military duty, or leave of absence, each such hour to be credited to the individual for the Eligibility Computation Period in which such period of time occurs, subject to the following
rules: 
 (A) No more than 501 Hours of Service shall be credited under this paragraph (2) on account of any single continuous period during which
the individual performs no duties, unless the individual performs no duties because of military duty, the individual’s employment rights are protected by law, and the individual returns to employment with the Employer or a Related Employer
during the period that his employment rights are protected under Federal law; 

  
 6 

 (B) Hours of Service shall not be credited under this paragraph (2) for a payment which solely
reimburses the individual for medically-related expenses, or which is made or due under a plan maintained solely for the purpose of complying with applicable worker’s compensation, unemployment compensation or disability insurance laws; and

 (C) If the period during which the individual performs no duties falls within two or more Eligibility Computation Periods and if the payment made on
account of such period is not calculated on the basis of units of time, the Hours of Service credited with respect to such period shall be allocated between not more than the first two such Eligibility Computation Periods on any reasonable basis
consistently applied with respect to similarly situated individuals; 
 (3) Each hour not counted under paragraph (1) or (2) for which he
would have been scheduled to work for the Employer or a Related Employer during the period that he is absent from work because of military duty, provided the individual’s employment rights are protected under Federal law and the individual
returns to work with the Employer or a Related Employer during the period that his employment rights are protected, each such hour to be credited to the individual for the Eligibility Computation Period for which he would have been scheduled to
work; and 
 (4) Each hour not counted under paragraph (1), (2), or (3) for which back pay, irrespective of mitigation of damages, has been either
awarded or agreed to be paid by the Employer or a Related Employer, shall be credited to the individual for the Eligibility Computation Period to which the award or agreement pertains rather than the Eligibility Computation Period in which the
award, agreement, or payment is made. 
 For purposes of paragraphs (2) and (4) above, Hours of Service shall be calculated in
accordance with the provisions of Section 2530.200b-2(b) and (c) of the Department of Labor regulations, which are incorporated herein by reference. 

If the Employer does not maintain records that accurately reflect the actual Hours of Service to be credited to an Employee, 190 Hours of
Service will be credited to the Employee for each month worked. The Employer may also elect to credit Hours of Service in accordance with the above equivalency. 

(ee) “Inactive Participant” means any individual who was an Active Participant, but is no longer an Eligible Employee and who has an Account
under the Plan. 
 (ff) “Investment Professional” or “Financial Advisor” or “Broker” or
“Registered Investment Advisor”, collectively, the “Investment Professional”, means any (1) securities broker-dealer registered under the Securities Exchange Act of 1934, (2) bank, as defined in
Section 3(a)(6) of the Securities Exchange Act of 1934, or (3) investment advisor registered under the Investment Advisors Act of 1940 that the Employer designates as its agent for certain purposes in a separate written communication
provided to the Trustee or recordkeeper. 
 (gg) “Leased Employee” means any individual who provides services to the Employer or a Related
Employer (the “recipient”) but is not otherwise an employee of the recipient if (1) such services are provided pursuant to an agreement between the recipient and any other person (the “leasing organization”), (2) such
individual has performed services for the recipient (or for the recipient and any related persons within the meaning of Code Section 414(n)(6)) on a substantially full-time basis for at least one year, and (3) such services are performed
under primary direction of or control by the recipient. The determination of who is a Leased Employee shall be made in accordance with any rules and regulations issued by the Secretary of the Treasury or his delegate. 

  
 7 

 (hh) “Limitation Year” means the 12-consecutive-month period designated by the Employer in
Subsection 1.01(f) of the Adoption Agreement. If no other Limitation Year is designated by the Employer, the Limitation Year shall be the calendar year. All qualified plans of the Employer and any Related Employer must use the same Limitation Year.
If the Limitation Year is amended to a different 12-consecutive-month period, the new Limitation Year must begin on a date within the Limitation Year in which the amendment is made. 

(ii) “Matching Employer Contribution” means any contribution made by the Employer to the Plan in accordance with Section 5.08 or 5.09 on
account of an Active Participant’s eligible contributions, as elected by the Employer in Subsection 1.11(c) of the Adoption Agreement. 
 (jj)
“Nonelective Employer Contribution” means any contribution made by the Employer to the Plan in accordance with Section 5.10. 
 (kk)
“Non-Highly Compensated Employee” means any Employee who is not a Highly Compensated Employee. 
 (ll) “Normal Retirement
Age” means the normal retirement age specified in Subsection 1.14(a) of the Adoption Agreement. If the Employer enforces a mandatory retirement age in accordance with Federal law, the Normal Retirement Age is the lesser of that mandatory
age or the age specified in Subsection 1.14(a) of the Adoption Agreement. 
 (mm) “Participant” means any individual who is either an
Active Participant or an Inactive Participant. 
 (nn) “Permissible Investment” means each investment specified by the Employer as
available for investment of assets of the Trust and agreed to by the Trustee and the Volume Submitter Sponsor. The Permissible Investments under the Plan shall be listed in the Service Agreement. 

(oo) “Plan” means the plan established by the Employer in the form of the volume submitter plan, as set forth herein as a new plan or as an
amendment to an existing plan, by executing the Adoption Agreement, together with any and all amendments hereto. 
 (pp) “Plan Year” means
the 12-consecutive-month period ending on the date designated in Subsection 1.01(d) of the Adoption Agreement, except that the initial Plan Year of a new Plan may consist of fewer than 12 months, calculated from the Effective Date listed in
Subsection 1.01(g)(1) of the Adoption Agreement through the end of such initial Plan Year, in which event Compensation for such initial Plan Year shall be treated as provided in Subsection 2.01(k). Additionally, in the event the Plan has a short
Plan year, i.e., a Plan Year consisting of fewer than 12 months, otherwise applicable limits and requirements that are applied on a Plan Year basis shall be prorated, but only if and to the extent required by law. 

(qq) “Qualified Matching Employer Contribution” means any contribution made by the Employer to the Plan on account of Deferral Contributions
or Employee Contributions made by or on behalf of Active Participants in accordance with Section 5.09, that may be included in determining whether the Plan meets the “ADP” test described in Section 6.03. 

(rr) “Qualified Nonelective Employer Contribution” means any contribution made by the Employer to the Plan on behalf of Non-Highly
Compensated Employees in accordance with Section 5.07, that may be included in determining whether the Plan meets the “ADP” test described in Section 6.03 or the “ACP” test described in Section 6.06. 

  
 8 

 (ss) “Reemployment Commencement Date” means the date on which an Employee who terminates
employment with the Employer and all Related Employers first performs an Hour of Service following such termination of employment. 
 (tt) “Related
Employer” means any employer other than the Employer named in Subsection 1.02(a) of the Adoption Agreement if the Employer and such other employer are members of a controlled group of corporations (as defined in Code Section 414(b)) or
an affiliated service group (as defined in Code Section 414(m)), or are trades or businesses (whether or not incorporated) which are under common control (as defined in Code Section 414(c)), or such other employer is required to be
aggregated with the Employer pursuant to regulations issued under Code Section 414(o). 
 (uu) “Required Beginning Date” means: 

(1) for a Participant who is not a five percent owner, April 1 of the calendar year following the calendar year in which occurs the later of
(i) the Participant’s retirement or (ii) the Participant’s attainment of age 70 1/2; provided, however, that a Participant may elect to have his Required Beginning Date determined without regard to the provisions of clause (i).

 (2) for a Participant who is a five percent owner, April 1 of the calendar year following the calendar year in which the Participant attains
age 70 1/2. 
 Once the Required Beginning Date of a five percent owner or a Participant who has elected to have his Required Beginning Date
determined in accordance with the provisions of Section 2.01(uu)(1)(ii) has occurred, such Required Beginning Date shall not be re-determined, even if the Participant ceases to be a five percent owner in a subsequent year or continues in
employment with the Employer or a Related Employer. 
 For purposes of this Subsection 2.01(uu) a Participant is treated as a five percent
owner if such Participant is a five percent owner as defined in Code Section 416(i) (determined in accordance with Code Section 416 but without regard to whether the Plan is top-heavy) at any time during the Plan Year ending with or within
the calendar year in which such owner attains age 70 1/2. 
 (vv) “Rollover Contribution” means any distribution from an eligible
retirement plan, as defined in Section 13.04, that an Employee elects to contribute to the Plan in accordance with the provisions of Section 5.06. 

(ww) “Roth 401(k) Contribution” means any Deferral Contribution made to the Plan by the Employer in accordance with the provisions of
Subsection 5.03(b) that is not excludable from gross income and is intended to satisfy the requirements of Code Section 402A. 
 (xx)
“Self-Employed Individual” means an individual who has Earned Income for the taxable year from the Employer or who would have had Earned Income but for the fact that the trade or business had no net profits for the taxable year,
including, but not limited to, a partner in a partnership, a sole proprietor, a member in a limited liability company or a shareholder in a subchapter S corporation. 

(yy) “Service Agreement” means the agreement between the Employer and the Volume Submitter Sponsor (or an agent or affiliate of the Volume
Submitter Sponsor) relating to the provision of investment and other services to the Plan and shall include any addendum to the agreement and any other separate written agreement between the Employer and the Volume Submitter Sponsor (or an agent or
affiliate of the Volume Submitter Sponsor) relating to the provision of services to the Plan. 
 (zz) “Severance Date” means the earlier of
(i) the date an Employee retires, dies, quits, or is discharged from employment with the Employer and all Related Employers or (ii) the 12-month anniversary of the date on which the Employee was otherwise first absent from employment;
provided, 

  
 9 

 
however, that if an individual terminates or is absent from employment with the Employer and all Related Employers because of military duty, such individual shall not incur a Severance Date if
his employment rights are protected under Federal law and he returns to employment with the Employer or a Related Employer within the period during which he retains such employment rights, but, if he does not return to such employment within such
period, his Severance Date shall be the earlier of (1) the first anniversary of the date his absence commenced or (2) the last day of the period during which he retains such employment rights. 

(aaa) “Trust” means the trust created by the Employer in accordance with the provisions of Section 20.01. 

(bbb) “Trust Agreement” means the agreement between the Employer and the Trustee, as set forth in Article 20, under which the assets of
the Plan are held, administered, and managed. 
 (ccc) “Trustee” means the trustee designated in Section 1.03 of the Adoption
Agreement, or its successor or permitted assigns. The term Trustee shall include any delegate of the Trustee as may be provided in the Trust Agreement. 

(ddd) “Trust Fund” means the property held in Trust by the Trustee for the benefit of Participants and their Beneficiaries. 

(eee) “Vesting Service” means an Employee’s service that is taken into account in determining his vested interest in his Matching
Employer and Nonelective Employer Contributions Accounts as may be required under Section 1.16 of the Adoption Agreement. Vesting Service shall be credited in accordance with Article 3. 

(fff) “Volume Submitter Sponsor” means Fidelity Management & Research Company or its successor. 

2.02. Interpretation and Construction of Terms. Where required by the context, the noun, verb, adjective, and adverb forms of each defined term
shall include any of its other forms. Pronouns used in the Plan are in the masculine gender but include the feminine gender unless the context clearly indicates otherwise. Wherever used herein, the singular shall include the plural, and the plural
shall include the singular, unless the context requires otherwise.  
 2.03. Special Effective Dates. Some provisions of the Plan are
only effective beginning as of a specified date or until a specified date. Any such special effective dates are specified within Plan text where applicable and are exceptions to the general Plan Effective Date as defined in Section 2.01(p). 

 Article 3. Service. 
 3.01.
Crediting of Eligibility Service. If the Employer has selected an Eligibility Service requirement in Subsection 1.04(b) of the Adoption Agreement for an Eligible Employee to become an Active Participant, Eligibility Service shall be
credited to an Employee as follows:  
 (a) If the Employer has selected the one year or two years of Eligibility Service requirement described
in Subsection 1.04(b) of the Adoption Agreement, an Employee shall be credited with a year of Eligibility Service for each Eligibility Computation Period during which the Employee has been credited with the number of Hours of Service specified in
that Subsection, as applicable. 
 (b) If the Employer has selected a days or months of Eligibility Service requirement described in Subsection 1.04(b)
of the Adoption Agreement, an Employee shall be credited with Eligibility Service for the aggregate of the periods beginning with the Employee’s Employment Commencement Date (or 

  
 10 

 
Reemployment Commencement Date) and ending on his subsequent Severance Date; provided, however, that an Employee who has a Reemployment Date within the 12-consecutive-month period following the
earlier of the first date of his absence or his Severance Date shall be credited with Eligibility Service for the period between his Severance Date and his Reemployment Date. A day of Eligibility Service shall be credited for each day on which an
Employee is credited with Eligibility Service. Months of Eligibility Service shall be measured from the Employee’s Employment Commencement Date or Reemployment Commencement Date to the corresponding date in the applicable following month. 

3.02. Re-Crediting of Eligibility Service Following Termination of Employment. An Employee whose employment with the Employer and all Related
Employers terminates and who is subsequently reemployed by the Employer or a Related Employer shall be re-credited upon reemployment with his Eligibility Service earned prior to his termination of employment.  

3.03. Crediting of Vesting Service. If the Plan provides for Matching Employer and/or Nonelective Employer Contributions that are not
100 percent vested when made, Vesting Service shall be credited to an Employee, subject to any exclusions elected by the Employer in Subsection 1.16(b) of the Adoption Agreement, for the aggregate of the periods beginning with the
Employee’s Employment Commencement Date (or Reemployment Commencement Date) and ending on his subsequent Severance Date; provided, however, that an Employee who has a Reemployment Date within the 12-consecutive-month period following the
earlier of the first date of his absence or his Severance Date shall be credited with Vesting Service for the period between his Severance Date and his Reemployment Date. Fractional periods of a year shall be expressed in terms of days.  

3.04. Application of Vesting Service to a Participant’s Account Following a Break in Vesting Service. The following rules describe how
Vesting Service earned before and after a Break in Vesting Service shall be applied for purposes of determining a Participant’s vested interest in his Matching Employer and Nonelective Employer Contributions Accounts.  

(a) If a Participant incurs five-consecutive Breaks in Vesting Service, all years of Vesting Service earned by the Employee after such Breaks in Service
shall be disregarded in determining the Participant’s vested interest in his Matching Employer and Nonelective Employer Contributions Account balances attributable to employment before such Breaks in Vesting Service. However, Vesting Service
earned both before and after such Breaks in Vesting Service shall be included in determining the Participant’s vested interest in his Matching Employer and Nonelective Employer Contributions Account balances attributable to employment after
such Breaks in Vesting Service. 
 (b) If a Participant incurs fewer than five-consecutive Breaks in Vesting Service, Vesting Service earned both
before and after such Breaks in Vesting Service shall be included in determining the Participant’s vested interest in his Matching Employer and Nonelective Employer Contributions Account balances attributable to employment both before and after
such Breaks in Vesting Service. 
 3.05. Service with Predecessor Employer. If the Plan is the plan of a predecessor employer, an
Employee’s Eligibility and Vesting Service shall include years of service with such predecessor employer. In any case in which the Plan is not the plan maintained by a predecessor employer, service for an employer specified in Section 1.17
of the Adoption Agreement shall be treated as Eligibility and/or Vesting Service as specified in Subsection 1.17(a)(1) and/or Subsection 1.17(a)(2) of the Adoption Agreement.  

3.06. Change in Service Crediting. If an amendment to the Plan or a transfer from employment as an Employee covered under another qualified plan
maintained by the Employer or a Related Employer results in a change in the method of crediting Eligibility and/or Vesting Service with respect to a Participant between the Hours of Service crediting method set forth in Section 2530.200b-2 of
the Department of Labor Regulations and the elapsed-time crediting method set forth in Section 1.410(a)-7 of the Treasury Regulations, each Participant with respect to whom the method of crediting Eligibility and/or Vesting Service is changed
shall have his Eligibility and/or Vesting Service determined using either the Hours of Service method for the entire Eligibility Computation Period and/or Plan Year, for vesting purposes, or the elapsed time method for the entire Eligibility
Computation Period and/or Plan Year, for vesting purposes, whichever provides the greater period of Eligibility Service and/or Vesting Service. 

  
 11 

 Article 4. Participation. 

4.01. Date of Participation. If the Plan is an amendment, as indicated in Subsection 1.01(g)(2)(B) of the Adoption Agreement, all employees who
were active participants in the Plan immediately prior to the Effective Date shall continue as Active Participants on the Effective Date, provided that they are Eligible Employees on the Effective Date. If elected by the Employer in Subsection
1.04(f) of the Adoption Agreement, all Eligible Employees who are in the service of the Employer on the date specified in Subsection 1.04(f) (and, if this is an amendment, as indicated in Subsection 1.01(g)(2)(B) of the Adoption Agreement, were not
active participants in the Plan immediately prior to that date) shall become Active Participants on the date elected by the Employer in Subsection 1.04(f) of the Adoption Agreement. Any other Eligible Employee shall become an Active Participant in
the Plan on the Entry Date coinciding with or immediately following the date on which he first satisfies the eligibility requirements set forth in Subsections 1.04(a) and (b) of the Adoption Agreement.  

Any age and/or Eligibility Service requirement that the Employer elects to apply in determining an Eligible Employee’s eligibility to
make Deferral Contributions shall also apply in determining an Eligible Employee’s eligibility to make Employee Contributions, if Employee Contributions are permitted under the Plan, and to receive Qualified Nonelective Employer Contributions.
An Eligible Employee who has met the eligibility requirements with respect to certain contributions, but who has not met the eligibility requirements with respect to other contributions, shall become an Active Participant in accordance with the
provisions of the preceding paragraph, but only with respect to the contributions for which he has met the eligibility requirements. 

Notwithstanding any other provision of the Plan, if the Employer selects in Subsection 1.01(g)(5) of the Adoption Agreement that the Plan is a
frozen plan, no Employee who was not already an Active Participant on the date the Plan was frozen shall become an Active Participant while the Plan is frozen. If the Employer amends the Plan to remove the freeze, Employees shall again become Active
Participants in accordance with the provisions of the amended Plan. 
 4.02. Transfers Out of Covered Employment. If any Active Participant
ceases to be an Eligible Employee, but continues in the employ of the Employer or a Related Employer, such Employee shall cease to be an Active Participant, but shall continue as an Inactive Participant until his entire Account balance is forfeited
or distributed. An Inactive Participant shall not be entitled to receive an allocation of contributions or forfeitures under the Plan for the period that he is not an Eligible Employee and wages and other payments made to him by the Employer or a
Related Employer for services other than as an Eligible Employee shall not be included in Compensation for purposes of determining the amount and allocation of any contributions to the Account of such Inactive Participant. Such Inactive Participant
shall continue to receive credit for Vesting Service completed during the period that he continues in the employ of the Employer or a Related Employer.  

4.03. Transfers Into Covered Employment. If an Employee who is not an Eligible Employee becomes an Eligible Employee, such Eligible Employee
shall become an Active Participant immediately as of his transfer date if such Eligible Employee has already satisfied the eligibility requirements and would have otherwise previously become an Active Participant in accordance with
Section 4.01. Otherwise, such Eligible Employee shall become an Active Participant in accordance with Section 4.01.  

Wages and other payments made to an Employee prior to his becoming an Eligible Employee by the Employer or a Related Employer for services
other than as an Eligible Employee shall not be included in Compensation for purposes of determining the amount and allocation of any contributions to the Account of such Eligible Employee. 

4.04. Resumption of Participation Following Reemployment. If a Participant who terminates employment with the Employer and all Related Employers
is reemployed as an Eligible Employee, he shall again become an Active Participant on his Reemployment Commencement Date. If a former Employee is reemployed as an Eligible  

  
 12 

 
Employee on or after an Entry Date coinciding with or following the date on which he met the age and service requirements elected by the Employer in Section 1.04 of the Adoption Agreement,
he shall become an Active Participant on his Reemployment Commencement Date. Any other former Employee who is reemployed as an Eligible Employee shall become an Active Participant as provided in Section 4.01 or 4.03. Any distribution which a
Participant is receiving under the Plan at the time he is reemployed by the Employer or a Related Employer shall cease, except as otherwise required under Section 12.04. 

Article 5. Contributions. 
 5.01.
Contributions Subject to Limitations. All contributions made to the Plan under this Article 5 shall be subject to the limitations contained in Article 6.  

5.02. Compensation Taken into Account in Determining Contributions. In determining the amount or allocation of any contribution that is based on
a percentage of Compensation, only Compensation paid to a Participant prior to termination for services rendered to the Employer while employed as an Eligible Employee shall be taken into account. Except as otherwise specifically provided in this
Article 5, for purposes of determining the amount and allocation of contributions under this Article 5, Compensation shall not include any amounts elected by the Employer with respect to such contributions in Subsection 1.05(a) or (b), as
applicable, of the Adoption Agreement.  
 If the initial Plan Year of a new plan consists of fewer than 12 months, calculated
from the Effective Date listed in Subsection 1.01(g)(1) of the Adoption Agreement through the end of such initial Plan Year, except as otherwise provided in this paragraph, Compensation for purposes of determining the amount and allocation of
contributions under this Article 5 for such initial Plan Year shall include only Compensation for services during the period beginning on the Effective Date listed in Subsection 1.01(g)(1) of the Adoption Agreement and ending on the last
day of the initial Plan Year. Notwithstanding the foregoing, to the extent selected in Subsection 1.05(b)(1)(A) or (2)(A) of the Adoption Agreement, Compensation for purposes of determining the amount and allocation of Nonelective Employer
Contributions, other than 401(k) Safe Harbor Nonelective Employer Contributions, under this Article 5 for such initial Plan Year shall include Compensation for the full 12-consecutive-month period ending on the last day of the initial Plan
Year. 
 5.03. Deferral Contributions. If so provided in Subsection 1.07(a) of the Adoption Agreement, each Active Participant may elect to
execute a salary reduction agreement with the Employer to reduce his Compensation by an amount, as specified in Subsection 1.07(a) of the Adoption Agreement, for each payroll period. Except as specifically elected by the Employer within Subsections
1.07(a) of the Adoption Agreement, with respect to each payroll period, an Active Participant may not elect to make Deferral Contributions in excess of the percentage of Compensation specified by the Employer in Subsection 1.07(a)(1)(A) of the
Adoption Agreement and Subsection 5.03(a) below. Notwithstanding the foregoing, if the Employer has elected 401(k) Safe Harbor Matching Contributions in Option 1.11(a)(3) of the Adoption Agreement, a Participant must be permitted to make Deferral
Contributions under the Plan sufficient to receive the full 401(k) Safe Harbor Matching Employer Contribution provided under Subsection (a)(1) or (2), as applicable of the 401(k) Safe Harbor Matching Employer Contributions Addendum to the Adoption
Agreement.  
 An Active Participant’s salary reduction agreement shall become effective on the first day of the first payroll
period for which the Employer can reasonably process the request, but not earlier than the later of (a) the effective date of the provisions permitting Deferral Contributions or (b) the date the Employer adopts such provisions. The
Employer shall make a Deferral Contribution on behalf of the Participant corresponding to the amount of said reduction. Under no circumstances may a salary reduction agreement be adopted retroactively. 

An Active Participant may elect to change or discontinue the amount by which his Compensation is reduced by notice to the Employer as provided
in Subsection 1.07(a)(1)(C) or (D) of the Adoption Agreement. Notwithstanding the Employer’s election in Subsection 1.07(a)(1)(C) or (D) of the Adoption Agreement, if the Employer has elected 401(k) Safe Harbor Matching Employer
Contributions in Subsection 1.11(a)(3) of the Adoption Agreement or 401(k) Safe Harbor Nonelective Employer Contributions in; Subsection 1.12(a)(3) of the 

  
 13 

 
Adoption Agreement, an Active Participant may elect to change or discontinue the amount by which his Compensation is reduced by notice to the Employer within a reasonable period, as specified by
the Employer (but not less than 30 days), of receiving the notice described in Section 6.09. 
 Based upon the Employer’s
elections in Subsection 1.07(a) of the Adoption Agreement, the following special types of Deferral Contributions may be made to the Plan: 
 (a) Catch-Up
Contributions. If elected by the Employer in Subsection 1.07(a)(4) of the Adoption Agreement, an Active Participant who has attained or is expected to attain age 50 before the close of the calendar year shall be eligible to make Catch-Up
Contributions to the Plan in excess of an otherwise applicable Plan limit, but not in excess of (i) the dollar limit in effect under Code Section 414(v)(2)(B)(i) for the calendar year or (ii) when added to the other Deferral
Contributions made by the Participant for the calendar year, the deferral limit described in Subsection 1.07(a)(1)(A) of the Adoption Agreement, provided such deferral limit is not less than 75 percent. Except as otherwise elected by the
Employer in the Adoption Agreement, if the Employer elects to provide for Catch-Up Contributions pursuant to Subsection 1.07(a)(4) of the Adoption Agreement, such deferral limit shall be 75 percent of Compensation. An otherwise applicable Plan
limit is a limit that applies to Deferral Contributions without regard to Catch-Up Contributions, including, but not limited to, (1) the dollar limitation on Deferral Contributions under Code Section 402(g), described in Section 6.02,
(2) the limitations on annual additions in effect under Code Section 415, described in Section 6.12, and (3) the limitation on Deferral Contributions for Highly Compensated Employees under Code Section 401(k)(3), described
in Section 6.03. 
 In the event that the deferral limit described in Subsection 1.07(a)(1)(A) of the Adoption Agreement or the
administrative limit described in Section 6.05, as applicable, is changed during the Plan Year, for purposes of determining Catch-Up Contributions for the Plan Year, such limit shall be determined using the time-weighted average method
described in Section 1.414(v)-1(b)(2)(i)(B)(1) of the Treasury Regulations, applying the alternative definition of compensation permitted under Section 1.414(v)-1(b)(2)(i)(B)(2) of the Treasury Regulations. 

(b) Roth 401(k) Contributions. Notwithstanding any other provision of the Plan to the contrary, if the Employer elects in Subsection 1.07(a)(5) of
the Adoption Agreement to permit Roth 401(k) Contributions, then a Participant may irrevocably designate all or a portion of his Deferral Contributions made pursuant to Subsection 1.07(a) of the Adoption Agreement as Roth 401(k) Contributions that
are includible in the Participant’s gross income at the time deferred, pursuant to Code Section 402A and any applicable guidance or regulations issued thereunder. A Participant may change his designation prospectively with respect to
future Deferral Contributions as of the date or dates elected by the Employer in Subsection 1.07(a)(1)(C) of the Adoption Agreement. The Administrator will maintain all such contributions made pursuant to Code Section 402A separately and make
distributions in accordance with the Plan unless required to do otherwise by Code Section 402A and any applicable guidance or regulations issued thereunder. 

(c) Automatic Enrollment Contributions. If the Employer elected Option 1.07(a)(6) of the Adoption Agreement, for each Active Participant to whom the
Employer has elected to apply the automatic enrollment contribution provisions, such Active Participant’s Compensation shall be reduced by the percentage specified by the Employer in Option 1.07(a)(6) of the Adoption Agreement. These amounts
shall be contributed to the Plan on behalf of such Active Participant as Deferral Contributions. 
 An Active Participant’s
Compensation shall continue to be reduced and Deferral Contributions made to the Plan on his behalf until the Active Participant elects to change or discontinue the percentage by which his Compensation is reduced by notice to the Employer as
provided in Subsection 1.07(a)(1)(C) or (D) of the Adoption Agreement. An Eligible Employee may affirmatively elect not to have his Compensation reduced in accordance with this Subsection 5.03(c) by notice to the Employer within a reasonable
period ending no later than the date Compensation subject to reduction hereunder becomes available to the Active Participant. 

  
 14 

 If the Employer elected Option 1.07(b) of the Adoption Agreement, the deferral election of an Active Participant
on whose behalf Deferral Contributions are being made pursuant to the automatic enrollment provisions described above shall be increased annually by the percentage of Compensation specified in Subsection 1.07(b)(1) of the Adoption Agreement, unless
and until the percentage of Compensation being contributed on behalf of the Active Participant reaches the limit specified in Subsection 1.07(b)(2) of the Adoption Agreement or, if none, in Subsection 1.07(a)(1) of the Adoption Agreement. An Active
Participant may affirmatively elect not to have his deferral election increased in accordance with the provisions of this paragraph by notice to the Employer within a reasonable period ending no later than the date Compensation subject to the
increase becomes available to the Active Participant. 
 Notwithstanding any other provision of this Section or of any Participant’s
salary reduction agreement, in no event shall a Participant be permitted to make Deferral Contributions in excess of his “effectively available Compensation.” A Participant’s “effectively available Compensation” is his
Compensation remaining after all applicable amounts have been withheld (e.g., tax-withholding and withholding of contributions to a cafeteria plan). 

5.04. Employee Contributions. If so provided by the Employer in Subsection 1.08(a) of the Adoption Agreement, each Active Participant may elect
to make non-deductible Employee Contributions to the Plan in accordance with the rules and procedures established by the Employer and subject to the limits provided in Subsection 1.08(a) of the Adoption Agreement. An Active Participant may not elect
to make non-deductible Employee Contributions in excess of the percentage of Compensation specified by the Employer in Subsection 1.08(a)(1) of the Adoption Agreement.  

5.05. No Deductible Employee Contributions. No deductible Employee Contributions may be made to the Plan. Deductible Employee Contributions made
prior to January 1, 1987 shall be maintained in a separate Account. No part of the deductible Employee Contributions Account shall be used to purchase life insurance.  

5.06. Rollover Contributions. If so provided by the Employer in Subsection 1.09(a) of the Adoption Agreement, an Eligible Employee who is or was
entitled to receive an eligible rollover distribution, as defined in Code Section 402(c)(4) and Treasury Regulations issued thereunder, including an eligible rollover distribution received by the Eligible Employee as a surviving spouse or as a
spouse or former spouse who is an alternate payee under a qualified domestic relations order, from an eligible retirement plan, as defined in Section 13.04, may elect to contribute all or any portion of such distribution to the Trust directly
from such eligible retirement plan (a “direct rollover”) or within 60 days of receipt of such distribution to the Eligible Employee. Rollover Contributions shall only be made in the form of cash, allowable Fund Shares, or promissory
notes evidencing a plan loan to the Eligible Employee; provided, however, that Rollover Contributions shall only be permitted in the form of promissory notes if the Plan otherwise provides for loans.  

Notwithstanding the foregoing, the Plan shall not accept the following as Rollover Contributions: 

(a) any rollover of after-tax employee contributions that is not made by a direct rollover; 

(b) if elected by the Employer in Subsection 1.09(a)(1) of the Adoption Agreement, a direct rollover of after-tax employee contributions from a qualified
plan described in Code Section 401(a) or 403(a); 
 (c) any rollover of after-tax employee contributions from an annuity contract described in
Code Section 403(b) or from an individual retirement account or annuity described in Code Section 408(a) or (b); 
 (d) any rollover of
nondeductible individual retirement account or annuity contributions; 
 (e) any rollover of after-tax employee contributions from an eligible deferred
compensation plan described in Code Section 457(b) that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state; 

  
 15 

 (f) if elected by the Employer in Subsection 1.09(a)(2) of the Adoption Agreement, any rollover of
“designated Roth contributions”, as defined in Subsection 6.01(e); 
 (g) any rollover of the non-taxable portion of an Eligible
Employee’s “designated Roth contributions”, as defined in Subsection 6.01(e), that is not made by a direct rollover; or 
 (h) any
rollover of “designated Roth contributions”, as defined in Subsection 6.01(e), from a Roth IRA described in Code Section 408A. 

To the extent the Plan accepts Rollover Contributions of after-tax employee contributions, the Plan will separately account for such
contributions, including separate accounting for the portion of the Rollover Contribution that is includible in gross income and the portion that is not includible in gross income. 

Any rollover of “designated Roth contributions”, as defined in Subsection 6.01(e), shall be subject to the requirements of Code
Section 402(c). To the extent the Plan accepts Rollover Contributions of “designated Roth contributions”, the Plan will separately account for such contributions in accordance with the provisions of Section 7.01, including
separate accounting for the portion of the Rollover Contribution that is includible in gross income and the portion that is not includible in gross income, if applicable. If the Plan accepts a direct rollover of “designated Roth
contributions”, the Trustee and the Plan Administrator shall be entitled to rely on a statement from the distributing plan’s administrator identifying (i) the Eligible Employee’s basis in the rolled over amounts and (ii) the
date on which the Eligible Employee’s 5-taxable-year period of participation (as required under Code Section 402A(d)(2) for a qualified distribution of “designated Roth contributions”) started under the distributing plan. If the
5-taxable-year period of participation under the distributing plan would end sooner than the Eligible Employee’s 5-taxable-year period of participation under the Plan, the 5-taxable-year period of participation applicable under the distributing
plan shall continue to apply with respect to the Rollover Contribution. 
 An Eligible Employee who has not yet become an Active Participant
in the Plan in accordance with the provisions of Article 3 may make a Rollover Contribution to the Plan. Such Eligible Employee shall be treated as a Participant under the Plan for all purposes of the Plan, except eligibility to have Deferral
Contributions made on his behalf and to receive an allocation of Matching Employer or Nonelective Employer Contributions. 
 The
Administrator shall develop such procedures and require such information from Eligible Employees as it deems necessary to ensure that amounts contributed under this Section 5.06 meet the requirements for tax-deferred rollovers established by
this Section 5.06 and by Code Section 402(c). No Rollover Contributions may be made to the Plan until approved by the Administrator. 

If a Rollover Contribution made under this Section 5.06 is later determined by the Administrator not to have met the requirements of this
Section 5.06 or of the Code or Treasury regulations, the Trustee shall, within a reasonable time after such determination is made, and on instructions from the Administrator, distribute to the Employee the amounts then held in the Trust
attributable to such Rollover Contribution. 
 A Participant’s Rollover Contributions Account shall be subject to the terms of the
Plan, including Article 14, except as otherwise provided in this Section 5.06. 
 5.07. Qualified Nonelective Employer Contributions.
The Employer may, in its discretion, make a Qualified Nonelective Employer Contribution for the Plan Year in any amount necessary to satisfy or help to satisfy the “ADP” test, described in Section 6.03, and/or the “ACP”
test, described in Section 6.06. Unless the Employer elects the allocation provisions in Subsection 1.10(a)(1) of the Adoption Agreement, any Qualified Nonelective Employer Contribution shall be allocated among the Accounts of Non-Highly
Compensated Employees who were Active Participants at any time during the Plan Year in the ratio that each eligible Active Participant’s “testing compensation”, as defined in Subsection 6.01(r), for the Plan Year bears to the total
“testing compensation” paid to all eligible Active Participants for the Plan Year. If the Employer elects the allocation provisions in Subsection 1.10(a)(1) of the Adoption Agreement, any Qualified Nonelective Employer Contribution shall
be allocated among the Accounts of only those Non-Highly Compensated Employees who are designated by the Employer and who  

  
 16 

 
were Active Participants at any time during the Plan Year and shall be allocated to each such Non-Highly Compensated Employee in the amount determined by the Employer; provided, however, that the
amount of any Qualified Nonelective Contribution included in a Non-Highly Compensated Employee’s “contribution percentage amounts”, as defined in Subsection 6.01(c), shall not exceed 5% of such Non-Highly Compensated Employee’s
“testing compensation”, as defined in Subsection 6.01(r), and the amount of any Qualified Nonelective Contribution included as “ in a Non-Highly Compensated Employee’s “includable contributions”, as defined in
Subsection 6.01(n), shall not exceed 5% of such Non-Highly Compensated Employee’s “testing compensation”, as defined in Subsection 6.01(r). 

Participants shall not be required to satisfy any Hours of Service or employment requirement for the Plan Year in order to receive an
allocation of Qualified Nonelective Employer Contributions. 
 Qualified Nonelective Employer Contributions shall be distributable only in
accordance with the distribution provisions that are applicable to Deferral Contributions; provided, however, that a Participant shall not be permitted to take a hardship withdrawal of amounts credited to his Qualified Nonelective Employer
Contributions Account after the later of December 31, 1988 or the last day of the Plan Year ending before July 1, 1989. 
 5.08. Matching
Employer Contributions. If so provided by the Employer in Section 1.11 of the Adoption Agreement, the Employer shall make a Matching Employer Contribution on behalf of each of its “eligible” Participants. For purposes of this
Section 5.08, an “eligible” Participant means any Participant who was an Active Participant during the Contribution Period, who meets the requirements in Subsection 1.11(e) of the Adoption Agreement or Section 1.13 of the
Adoption Agreement, as applicable, and who had eligible contributions, as elected by the Employer in Subsection 1.11(c) of the Adoption Agreement, made on his behalf during the Contribution Period. The amount of the Matching Employer Contribution
shall be determined in accordance with Subsection 1.11(a) and/or (b) of the Adoption Agreement and/or the 401(k) Safe Harbor Matching Employer Contributions Addendum to the Adoption Agreement, as applicable.  

Notwithstanding the foregoing, unless otherwise elected in Subsection 1.11(c)(1)(A) of the Adoption Agreement, the Employer shall not
make Matching Employer Contributions, other than 401(k) Safe Harbor Matching Employer Contributions, with respect to an “eligible” Participant’s Catch-Up Contributions. If, due to application of a Plan limit, Matching Employer
Contributions other than 401(k) Safe Harbor Matching Employer Contributions are attributable to Catch-Up Contributions, such Matching Employer Contributions, plus any income and minus any loss allocable thereto, shall be forfeited and applied as
provided in Section 11.09. 
 5.09. Qualified Matching Employer Contributions. If so provided by the Employer in Subsection 1.11(f) of
the Adoption Agreement, prior to making its Matching Employer Contribution (other than any 401(k) Safe Harbor Matching Employer Contribution) to the Plan, the Employer may designate all or a portion of such Matching Employer Contribution as a
Qualified Matching Employer Contribution. The Employer shall notify the Trustee of such designation at the time it makes its Matching Employer Contribution. Qualified Matching Employer Contributions shall be distributable only in accordance with the
distribution provisions that are applicable to Deferral Contributions; provided, however, that a Participant shall not be permitted to take a hardship withdrawal of amounts credited to his Qualified Matching Employer Contributions Account after the
later of December 31, 1988 or the last day of the Plan Year ending before July 1, 1989.  
 If the amount of an
Employer’s Qualified Matching Employer Contribution is determined based on a Participant’s Compensation, and the Qualified Matching Employer Contribution is necessary to satisfy the “ADP” test described in Section 6.03, the
compensation used in determining the amount of the Qualified Matching Employer Contribution shall be “testing compensation”, as defined in Subsection 6.01(r). If the Qualified Matching Employer Contribution is not necessary to satisfy the
“ADP” test described in Section 6.03, the compensation used to determine the amount of the Qualified Matching Employer Contribution shall be Compensation as defined in Subsection 2.01(k), modified as provided in Section 5.02.

 5.10. Nonelective Employer Contributions. If so provided by the Employer in Section 1.12 of the Adoption Agreement, the Employer shall
make Nonelective Employer Contributions to the Trust in accordance with  

  
 17 

 
Subsection 1.12(a) and/or (b) of the Adoption Agreement to be allocated among “eligible” Participants. For purposes of this Section 5.10, an “eligible” Participant
means any Participant who was an Active Participant during the period for which the contribution is made and who meets the requirements in Subsection 1.12(d) of the Adoption Agreement or Section 1.13 of the Adoption Agreement, as applicable.
Nonelective Employer Contributions shall be allocated as follows: 
 (a) If the Employer has elected a fixed contribution formula, Nonelective Employer
Contributions shall be allocated among “eligible” Participants in the manner specified in Section 1.12 of the Adoption Agreement or the 401(k) Safe Harbor Nonelective Employer Contributions Addendum to the Adoption Agreement, as
applicable. 
 (b) If the Employer has elected a discretionary contribution amount, Nonelective Employer Contributions shall be allocated among
“eligible” Participants, as determined in accordance with Section 1.12 and Section 1.13 of the Adoption Agreement, as follows: 

(1) If the non-integrated formula is elected in Subsection 1.12(b)(1) of the Adoption Agreement, Nonelective Employer Contributions shall be allocated to
“eligible” Participants in the ratio that each “eligible” Participant’s Compensation bears to the total Compensation paid to all “eligible” Participants for the Contribution Period. 

(2) If the integrated formula is elected in Subsection 1.12(b)(2) of the Adoption Agreement, Nonelective Employer Contributions shall be allocated in the
following steps: 
 (A) First, to each “eligible” Participant in the same ratio that the sum of the “eligible” Participant’s
Compensation and “excess Compensation” for the Plan Year bears to the sum of the Compensation and “excess Compensation” of all “eligible” Participants for the Plan Year. This allocation as a percentage of the sum of
each “eligible” Participant’s Compensation and “excess Compensation” shall not exceed the “permitted disparity limit”, as defined in Section 1.12 of the Adoption Agreement. 

Notwithstanding the foregoing, if in any Plan Year an “eligible” Participant has reached the “cumulative permitted disparity
limit”, such “eligible” Participant shall receive an allocation under this Subsection 5.10(b)(2)(A) based on two times his Compensation for the Plan Year, rather than the sum of his Compensation and “excess Compensation” for
the Plan Year. If an “eligible” Participant did not benefit under a qualified defined benefit plan or target benefit plan for any Plan Year beginning on or after January 1, 1994, the “eligible” Participant shall have no
“cumulative disparity limit”. 
 (B) Second, if any Nonelective Employer Contributions remain after the allocation in Subsection
5.10(b)(2)(A), the remaining Nonelective Employer Contributions shall be allocated to each “eligible” Participant in the same ratio that the “eligible” Participant’s Compensation for the Plan Year bears to the total
Compensation of all “eligible” Participants for the Plan Year. 
 Notwithstanding the provisions of Subsections 5.10(b)(2)(A) and
(B) above, if in any Plan Year an “eligible” Participant benefits under another qualified plan or simplified employee pension, as defined in Code Section 408(k), that provides for or imputes permitted disparity, the Nonelective
Employer Contributions for the Plan Year allocated to such “eligible” Participant shall be in the ratio that his Compensation for the Plan Year bears to the total Compensation paid to all “eligible” Participants. 

  
 18 

 For purposes of this Subsection 5.10(b)(2), the following definitions shall apply: 

(C) “Cumulative permitted disparity limit” means 35 multiplied by the sum of an “eligible” Participant’s annual permitted
disparity fractions, as defined in Sections 1.401(l)-5(b)(3) through (b)(7) of the Treasury Regulations, attributable to the “eligible” Participant’s total years of service under the Plan and any other qualified plan or
simplified employee pension, as defined in Code Section 408(k), maintained by the Employer or a Related Employer. For each Plan Year commencing prior to January 1, 1989, the annual permitted disparity fraction shall be deemed to be one,
unless the Participant never accrued a benefit under any qualified plan or simplified employee pension maintained by the Employer or a Related Employer during any such Plan Year. In determining the annual permitted disparity fraction for any Plan
Year, the Employer may elect to assume that the full disparity limit has been used for such Plan Year. 
 (D) “Excess Compensation” means
Compensation in excess of the “integration level” specified by the Employer in Subsection 1.12(b)(2) of the Adoption Agreement. 
 5.11.
Vested Interest in Contributions. A Participant’s vested interest in the following sub-accounts shall be 100 percent:  

(a) his Deferral Contributions Account; 
 (b) his
Qualified Nonelective Employer Contributions Account; 
 (c) his Qualified Matching Employer Contributions Account; 

(d) his 401(k) Safe Harbor Nonelective Employer Contributions Account; 

(e) his 401(k) Safe Harbor Matching Employer Contributions Account; 

(f) his Rollover Contributions Account; 
 (g) his
Employee Contributions Account; and 
 (h) his deductible Employee Contributions Account. 

Except as otherwise specifically provided in the Vesting Schedule Addendum to the Adoption Agreement or as may be required under
Section 15.05, a Participant’s vested interest in his Nonelective Employer Contributions Account attributable to Nonelective Employer Contributions other than those described in Subsection 5.11(d) above, shall be determined in accordance
with the vesting schedule elected by the Employer in Subsection 1.16(c)(1) of the Adoption Agreement. Except as otherwise specifically provided in the Vesting Schedule Addendum to the Adoption Agreement, a Participant’s vested interest in
his Matching Employer Contributions Account attributable to Matching Employer Contributions other than those described in Subsection 5.11(e) above, shall be determined in accordance with the vesting schedule elected by the Employer in Subsection
1.16(c)(2) of the Adoption Agreement. 
 5.12. Time for Making Contributions. The Employer shall pay its contribution for each Plan Year not
later than the time prescribed by law for filing the Employer’s Federal income tax return for the fiscal (or taxable) year with or within which such Plan Year ends (including extensions thereof).  

If the Employer has elected the payroll period as the Contribution Period in Subsection 1.11(d) of the Adoption Agreement, the Employer shall
remit any 401(k) Safe Harbor Matching Employer Contributions made during a Plan Year quarter to the Trustee no later than the last day of the immediately following Plan Year quarter. 

  
 19 

 The Employer should remit Employee Contributions and Deferral Contributions to the Trustee as of
the earliest date on which such contributions can reasonably be segregated from the Employer’s general assets, but not later than the 15th business day of the calendar month following the month in which such amount otherwise would have been
paid to the Participant, or within such other time frame as may be determined by applicable regulation or legislation. 
 The Trustee shall
have no authority to inquire into the correctness of the amounts contributed and remitted to the Trustee, to determine whether any contribution is payable under this Article 5, or to enforce, by suit or otherwise, the Employer’s
obligation, if any, to make a contribution to the Trustee. The Trustee is a directed trustee pursuant to ERISA Section 403(a)(1) for all purposes, and, specifically, has no responsibility or authority to collect Plan contributions or loan
repayments or to pursue any claim the Plan might have with respect to loan repayments or Plan contributions. 
 5.13. Return of Employer
Contributions. The Trustee shall, upon request by the Employer, return to the Employer the amount (if any) determined under Section 20.23. Such amount shall be reduced by amounts attributable thereto which have been credited to the
Accounts of Participants who have since received distributions from the Trust, except to the extent such amounts continue to be credited to such Participants’ Accounts at the time the amount is returned to the Employer. Such amount shall also
be reduced by the losses of the Trust attributable thereto, if and to the extent such losses exceed the gains and income attributable thereto, but shall not be increased by the gains and income of the Trust attributable thereto, if and to the extent
such gains and income exceed the losses attributable thereto. To the extent such gains exceed losses, the gains shall be forfeited and applied as provided in Section 11.09. In no event shall the return of a contribution hereunder cause the
balance of the individual Account of any Participant to be reduced to less than the balance which would have been credited to the Account had the mistaken amount not been contributed.  

5.14. Frozen Plan. If the Employer has selected in Subsection 1.01(g)(5) of the Adoption Agreement that the Plan is a frozen plan, then during
the period that the Plan is a frozen Plan and notwithstanding any other provision of the Plan to the contrary, no further contributions may be made to the Plan in accordance with this Article 5. If the Employer amends the Plan to remove the
freeze, contributions shall resume in accordance with the provisions of the amended Plan.  
 Article 6. Limitations on Contributions.

 6.01. Special Definitions. For purposes of this Article, the following definitions shall apply:  

(a) “Annual additions” mean the sum of the following amounts allocated to an Active Participant for a Limitation Year: 

(1) all employer contributions allocated to an Active Participant’s account under qualified defined contribution plans maintained by the “415
employer”, including amounts applied to reduce employer contributions as provided under Section 11.09, but excluding amounts treated as Catch-Up Contributions; 

(2) all employee contributions allocated to an Active Participant’s account under a qualified defined contribution plan or a qualified defined
benefit plan maintained by the “415 employer” if separate accounts are maintained with respect to such Active Participant under the defined benefit plan; 

(3) all forfeitures allocated to an Active Participant’s account under a qualified defined contribution plan maintained by the “415
employer”; 
 (4) all amounts allocated to an “individual medical benefit account” which is part of a pension or annuity plan maintained
by the “415 employer”; 

  
 20 

 (5) all amounts derived from contributions paid or accrued after December 31, 1985, in taxable years
ending after such date, which are attributable to post-retirement medical benefits allocated to the separate account of a key employee, as defined in Code Section 419A(d)(3), under a “welfare benefit fund” maintained by the “415
employer”; and 
 (6) all allocations to an Active Participant under a “simplified employee pension”. 

(b) “Contribution percentage” means the ratio (expressed as a percentage) of (1) the “contribution percentage amounts”
allocated to an “eligible participant’s” Accounts for the Plan Year to (2) the “eligible participant’s” “testing compensation” for the Plan Year. 

(c) “Contribution percentage amounts” mean those amounts included in applying the “ACP” test. 

(1) “Contribution percentage amounts” include the following: 

(A) any Employee Contributions made by an “eligible participant” to the Plan; 

(B) any Matching Employer Contributions on eligible contributions as elected by the Employer in Subsection 1.11(c) of the Adoption Agreement, made for
the Plan Year, but excluding (A) Qualified Matching Employer Contributions that are taken into account in satisfying the “ADP” test described in Section 6.03 and (B) Matching Employer Contributions that are forfeited either
to correct “excess aggregate contributions” or because the contributions to which they relate are “excess deferrals”, “excess contributions”, “excess aggregate contributions”, or Catch-Up Contributions (in the
event the Plan does not provide for Matching Employer Contributions with respect to Catch-Up Contributions); 
 (C) if elected, Qualified Nonelective
Employer Contributions, excluding Qualified Nonelective Employer Contributions that are taken into account in satisfying the “ADP” test described in Section 6.03; 

(D) if elected, 401(k) Safe Harbor Nonelective Employer Contributions, to the extent such contributions are not required to satisfy the safe harbor
contribution requirements under Section 1.401(k)-3(b) of the Treasury Regulations, excluding 401(k) Safe Harbor Nonelective Employer Contributions that are taken into account in satisfying the “ADP” test described in
Section 6.03; and 
 (E) if elected, Deferral Contributions, provided that the “ADP” test described in Section 6.03 is satisfied
both including Deferral Contributions included as “contribution percentage amounts” and excluding such Deferral Contributions. 

(2) Notwithstanding the foregoing, for any Plan Year in which the “ADP” test described in Section 6.03 is deemed satisfied pursuant to
Section 6.09 with respect to some or all Deferral Contributions, “contribution percentage amounts” shall not include the following: 

(A) any Deferral Contributions with respect to which the “ADP” test is deemed satisfied; and 

(B) if elected, the following Matching Employer Contributions: 

(i) if the requirements described in Section 6.10 for deemed satisfaction of the “ACP” test with respect to some or all Matching Employer
Contributions are met, those Matching Employer Contributions with respect to which the “ACP” test is deemed satisfied; or 
 (ii) if the
“ADP” test is deemed satisfied using 401(k) Safe Harbor Matching Employer Contributions, but the requirements described in Section 6.10 for deemed satisfaction of the “ACP” test with respect to Matching Employer
Contributions are not met, any Matching Employer Contributions made on behalf of an “eligible participant” for the Plan Year that do not exceed four percent of the “eligible participant’s” Compensation for the Plan
Year. 

  
 21 

 (3) Notwithstanding any other provisions of this Subsection, if an Employer elects to change from the
current year testing method described in Subsection 1.06(a)(1) of the Adoption Agreement to the prior year testing method described in Subsection 1.06(a)(2) of the Adoption Agreement, the following shall not be considered “contribution
percentage amounts” for purposes of determining the “contribution percentages” of Non-Highly Compensated Employees for the prior year immediately preceding the Plan Year in which the change is effective: 

(A) Qualified Matching Employer Contributions that were taken into account in satisfying the “ADP” test described in Section 6.03 for such
prior year; 
 (B) Qualified Nonelective Employer Contributions that were taken into account in satisfying the “ADP” test described in
Section 6.03 or the “ACP” test described in Section 6.06 for such prior year; 
 (C) 401(k) Safe Harbor Nonelective Employer
Contributions that were taken into account in satisfying the “ADP” test described in Section 6.03 or the “ACP” test described in Section 6.06 for such prior year or that were required to satisfy the safe harbor
contribution requirements under Section 1.401(k)-3(b) of the Treasury Regulations for such prior year; and 
 (D) all Deferral Contributions. 

To be included in determining an “eligible participant’s” “contribution percentage” for a Plan Year, Employee
Contributions must be made to the Plan before the end of such Plan Year and other “contribution percentage amounts” must be allocated to the “eligible participant’s” Account as of a date within such Plan Year and made before
the last day of the 12-month period immediately following the Plan Year to which the “contribution percentage amounts” relate. If an Employer has elected the prior year testing method described in Subsection 1.06(a)(2) of the Adoption
Agreement, “contribution percentage amounts” that are taken into account for purposes of determining the “contribution percentages” of Non-Highly Compensated Employees for the prior year relate to such prior year. Therefore, such
“contribution percentage amounts” must be made before the last day of the Plan Year being tested. 
 (d) “Deferral ratio” means
the ratio (expressed as a percentage) of (1) the amount of “includable contributions” made on behalf of an Active Participant for the Plan Year to (2) the Active Participant’s “testing compensation” for such Plan
Year. An Active Participant who does not receive “includable contributions” for a Plan Year shall have a “deferral ratio” of zero. 

(e) “Designated Roth contributions” mean any Roth 401(k) Contributions made to the Plan and any “elective deferrals” made to
another plan that would be excludable from a Participant’s income, but for the Participant’s election to designate such contributions as Roth contributions and include them in income. 

(f) “Determination year” means (1) for purposes of determining income or loss with respect to “excess deferrals”, the calendar
year in which the “excess deferrals” were made and (2) for purposes of determining income or loss with respect to “excess contributions”, and “excess aggregate contributions”, the Plan Year in which such
“excess contributions” or “excess aggregate contributions” were made. 

  
 22 

 (g) “Elective deferrals” mean all employer contributions, other than Deferral Contributions,
made on behalf of a Participant pursuant to an election to defer under any qualified cash or deferred arrangement as described in Code Section 401(k), any simplified employee pension cash or deferred arrangement as described in Code
Section 402(h)(1)(B), any eligible deferred compensation plan under Code Section 457, any plan as described under Code Section 501(c)(18), and any employer contributions made on behalf of a Participant pursuant to a salary reduction
agreement for the purchase of an annuity contract under Code Section 403(b). “Elective deferrals” include “designated Roth contributions” made to another plan. “Elective deferrals” do not include any deferrals
properly distributed as excess “annual additions” or any deferrals treated as catch-up contributions in accordance with the provisions of Code Section 414(v). 

(h) “Eligible participant” means any Active Participant who is eligible to make Employee Contributions, or Deferral Contributions (if the
Employer takes such contributions into account in calculating “contribution percentages”), or to receive a Matching Employer Contribution. Notwithstanding the foregoing, the term “eligible participant” shall not include any
Active Participant who is included in a unit of Employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers. 

(i) “Excess aggregate contributions” with respect to any Plan Year mean the excess of 

(1) The aggregate “contribution percentage amounts” actually taken into account in computing the average “contribution percentages”
of “eligible participants” who are Highly Compensated Employees for such Plan Year, over 
 (2) The maximum amount of “contribution
percentage amounts” permitted to be made on behalf of Highly Compensated Employees under Section 6.06 (determined by reducing “contribution percentage amounts” made for the Plan Year on behalf of “eligible participants”
who are Highly Compensated Employees in order of their “contribution percentages” beginning with the highest of such “contribution percentages”). 

“Excess aggregate contributions” shall be determined after first determining “excess deferrals” and then determining
“excess contributions”. 
 (j) “Excess contributions” with respect to any Plan Year mean the excess of 

(1) The aggregate amount of “includable contributions” actually taken into account in computing the average “deferral percentage” of
Active Participants who are Highly Compensated Employees for such Plan Year, over 
 (2) The maximum amount of “includable contributions”
permitted to be made on behalf of Highly Compensated Employees under Section 6.03 (determined by reducing “includable contributions” made for the Plan Year on behalf of Active Participants who are Highly Compensated Employees in order
of their “deferral ratios”, beginning with the highest of such “deferral ratios”). 
 (k) “Excess deferrals” mean those
Deferral Contributions and/or “elective deferrals” that are includable in a Participant’s gross income under Code Section 402(g) to the extent such Participant’s Deferral Contributions and/or “elective deferrals”
for a calendar year exceed the dollar limitation under such Code Section for such calendar year. 
 (l) “Excess 415 amount” means the
excess of an Active Participant’s “annual additions” for the Limitation Year over the “maximum permissible amount”. 

  
 23 

 (m) “415 employer” means the Employer and any other employers which constitute a controlled
group of corporations (as defined in Code Section 414(b) as modified by Code Section 415(h)) or which constitute trades or businesses (whether or not incorporated) which are under common control (as defined in Code Section 414(c) as
modified by Code Section 415(h)) or which constitute an affiliated service group (as defined in Code Section 414(m)) and any other entity required to be aggregated with the Employer pursuant to regulations issued under Code
Section 414(o). 
 (n) “Includable contributions” mean those amounts included in applying the “ADP” test. 

(1) “Includable contributions” include the following: 

(A) any Deferral Contributions made on behalf of an Active Participant, including “excess deferrals” of Highly Compensated Employees and
“designated Roth contributions”, except as specifically provided in Subsection 6.01(n)(2); 
 (B) if elected, Qualified Nonelective Employer
Contributions, excluding Qualified Nonelective Employer Contributions that are taken into account in satisfying the “ACP” test described in Section 6.06; and 

(C) if elected, Qualified Matching Employer Contributions on Deferral Contributions or Employee Contributions made for the Plan Year; provided, however,
that the maximum amount of Qualified Matching Employer Contributions included in “includable contributions” with respect to an Active Participant shall not exceed the greater of 5% of the Active Participant’s “testing
compensation” or 100% of his Deferral Contributions for the Plan Year. 
 (2) “Includable contributions” shall not include the following:

 (A) Catch-Up Contributions, except to the extent that a Participant’s Deferral Contributions are classified as Catch-Up Contributions as
provided in Section 6.04 solely because of a failure of the “ADP” test described in Section 6.03; 
 (B) “excess deferrals” of
Non-Highly Compensated Employees that arise solely from Deferral Contributions made under the Plan or plans maintained by the Employer or a Related Employer; 

(C) Deferral Contributions that are taken into account in satisfying the “ACP” test described in Section 6.06; 

(D) additional elective contributions made pursuant to Code Section 414(u) that are treated as Deferral Contributions; 

(E) for any Plan Year in which the “ADP” test described in Section 6.03 is deemed satisfied pursuant to Section 6.09 with respect to
some or all Deferral Contributions, the following: 
 (i) any Deferral Contributions with respect to which the “ADP” test is deemed
satisfied; and 
 (ii) Qualified Matching Employer Contributions, except to the extent that the “ADP” test described in Section 6.03
must be satisfied with respect to some Deferral Contributions and such Qualified Matching Employer Contributions are used in applying the “ADP” test. 

  
 24 

 (3) Notwithstanding any other provision of this Subsection, if an Employer elects to change from the current
year testing method described in Subsection 1.06(a)(1) of the Adoption Agreement to the prior year testing method described in Subsection 1.06(a)(2) of the Adoption Agreement, the following shall not be considered “includable
contributions” for purposes of determining the “deferral ratios” of Non-Highly Compensated Employees for the prior year immediately preceding the Plan Year in which the change is effective: 

(A) Deferral Contributions that were taken into account in satisfying the “ACP” test described in Section 6.06 for such prior year; 

(B) Qualified Nonelective Employer Contributions that were taken into account in satisfying the “ADP” test described in Section 6.03 or
the “ACP” test described in Section 6.06 for such prior year; 
 (C) 401(k) Safe Harbor Nonelective Employer Contributions that were
taken into account in satisfying the “ADP” test described in Section 6.03 or the “ACP” test described in Section 6.06 for such prior year or that were required to satisfy the safe harbor contribution requirements under
Section 1.401(k)-3(b) of the Treasury Regulations for such prior year; 
 (D) 401(k) Safe Harbor Matching Employer Contributions that were taken
into account in satisfying the “ADP” test described in Section 6.03 for such prior year or that were required to satisfy the safe harbor contribution requirements under Section 1.401(k)-3(c) of the Treasury Regulations for such
prior year; and 
 (E) all Qualified Matching Employer Contributions. 

To be included in determining an Active Participant’s “deferral ratio” for a Plan Year, “includable contributions”
must be allocated to the Participant’s Account as of a date within such Plan Year and made before the last day of the 12-month period immediately following the Plan Year to which the “includable contributions” relate. If an Employer
has elected the prior year testing method described in Subsection 1.06(a)(2) of the Adoption Agreement, “includable contributions” that are taken into account for purposes of determining the “deferral ratios” of Non-Highly
Compensated Employees for the prior year relate to such prior year. Therefore, such “includable contributions” must be made before the last day of the Plan Year being tested. 

(o) “Individual medical benefit account” means an individual medical benefit account as defined in Code Section 415(l)(2). 

(p) “Maximum permissible amount” means for a Limitation Year with respect to any Active Participant the lesser of (1) the maximum dollar
amount permitted for the Limitation Year under Code Section 415(c)(1)(A) adjusted as provided in Code Section 415(d) (e.g., $42,000 for the Limitation Year ending in 2005) or (2) 100 percent of the Active Participant’s
Compensation for the Limitation Year. If a short Limitation Year is created because of an amendment changing the Limitation Year to a different 12-consecutive-month period, the dollar limitation specified in clause (1) above shall be adjusted
by multiplying it by a fraction the numerator of which is the number of months in the short Limitation Year and the denominator of which is 12. 

The Compensation limitation specified in clause (2) above shall not apply to any contribution for medical benefits within the meaning of
Code Section 401(h) or 419A(f)(2) after separation from service which is otherwise treated as an “annual addition” under Code Section 419A(d)(2) or 415(l)(1). 

(q) “Simplified employee pension” means a simplified employee pension as defined in Code Section 408(k). 

  
 25 

 (r) “Testing compensation” means compensation as defined in Code Section 414(s).
“Testing compensation” shall be based on the amount actually paid to a Participant during the “testing year” or, at the option of the Employer, during that portion of the “testing year” during which the Participant is
an Active Participant; provided, however, that if the Employer elected different Eligibility Service requirements for purposes of eligibility to make Deferral Contributions and to receive Matching Employer Contributions, then “testing
compensation” must be based on the amount paid to a Participant during the full “testing year”. 
 The annual “testing
compensation” of each Active Participant taken into account in applying the “ADP” test described in Section 6.03 and the “ACP” test described in Section 6.06 for any “testing year” shall not exceed the
annual compensation limit under Code Section 401(a)(17) as in effect on the first day of the “testing year” (e.g., $210,000 for the “testing year” beginning in 2005). This limit shall be adjusted by the Secretary to reflect
increases in the cost of living, as provided in Code Section 401(a)(17)(B); provided, however, that the dollar increase in effect on January 1 of any calendar year is effective for “testing years” beginning in such calendar year.
If a Plan determines “testing compensation” over a period that contains fewer than 12 calendar months (a “short determination period”), then the Compensation limit for such “short determination period” is equal to the
Compensation limit for the calendar year in which the “short determination period” begins multiplied by the ratio obtained by dividing the number of full months in the “short determination period” by 12; provided, however, that
such proration shall not apply if there is a “short determination period” because (1) an election was made, in accordance with any rules and regulations issued by the Secretary of the Treasury or his delegate, to apply the
“ADP” test described in Section 6.03 and/or the “ACP” test described in Section 6.06 based only on Compensation paid during the portion of the “testing year” during which an individual was an Active
Participant or (2) an Employee is covered under the Plan for fewer than 12 calendar months or (3) there is a short initial Plan Year. 
 (s)
“Testing year” means 
 (1) if the Employer has elected the current year testing method in Subsection 1.06(a)(1) of the Adoption
Agreement, the Plan Year being tested. 
 (2) if the Employer has elected the prior year testing method in Subsection 1.06(a)(2) of the Adoption
Agreement, the Plan Year immediately preceding the Plan Year being tested. 
 (t) “Welfare benefit fund” means a welfare benefit fund as
defined in Code Section 419(e). 
 To the extent that types of contributions defined in Section 2.01 are referred to in this
Article 6, the defined term includes similar contributions made under other plans where the context so requires. 
 6.02. Code Section 402(g)
Limit on Deferral Contributions. In no event shall the amount of Deferral Contributions, other than Catch-Up Contributions, made under the Plan for a calendar year, when aggregated with the “elective deferrals” made under any other
plan maintained by the Employer or a Related Employer, exceed the dollar limitation contained in Code Section 402(g) in effect at the beginning of such calendar year.  

A Participant may assign to the Plan any “excess deferrals” made during a calendar year by notifying the Administrator on or before
March 15 following the calendar year in which the “excess deferrals” were made of the amount of the “excess deferrals” to be assigned to the Plan. A Participant is deemed to notify the Administrator of any “excess
deferrals” that arise by taking into account only those Deferral Contributions made to the Plan and those “elective deferrals” made to any other plan maintained by the Employer or a Related Employer. Notwithstanding any other
provision of the Plan, “excess deferrals”, plus any income and minus any loss allocable thereto, as determined under Section 6.08, shall be distributed no later than April 15 to any Participant to whose Account “excess
deferrals” were so assigned for the preceding calendar year and who claims “excess deferrals” for such calendar year. In the event that “excess deferrals” are allocated to a Participant’s Deferral Contributions
Accounts, such “excess deferrals” will be distributed first from the Participant’s Deferral Contributions for the Plan Year other than his Roth 401(k) Contributions then from his Roth 401(k) Contributions. 

  
 26 

 “Excess deferrals” to be distributed to a Participant for a calendar year shall be
reduced by any “excess contributions” for the Plan Year beginning within such calendar year that were previously distributed or re-characterized in accordance with the provisions of Section 6.04. 

Any Matching Employer Contributions attributable to “excess deferrals”, plus any income and minus any loss allocable thereto, as
determined under Section 6.08, shall be forfeited and applied as provided in Section 11.09. 
 “Excess deferrals” shall
be treated as “annual additions” under the Plan, unless such amounts are distributed no later than the first April 15 following the close of the calendar year in which the “excess deferrals” were made. 

6.03. Additional Limit on Deferral Contributions (“ADP” Test). Unless the Employer has elected in Subsection 1.11(a)(3) or Subsection
1.12(a)(3) of the Adoption Agreement to make 401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions for a Plan Year, notwithstanding any other provision of the Plan to the contrary, the Deferral
Contributions, excluding additional elective contributions made pursuant to Code Section 414(u) that are treated as Deferral Contributions and Catch-Up Contributions (except to the extent that a Participant’s Deferral Contributions are
classified as Catch-Up Contributions as provided in Section 6.04 solely because of a failure of the “ADP” test described herein), made with respect to the Plan Year on behalf of Active Participants who are Highly Compensated Employees
for such Plan Year may not result in an average “deferral ratio” for such Active Participants that exceeds the greater of:  
 (a) the
average “deferral ratio” for the “testing year” of Active Participants who are Non-Highly Compensated Employees for the “testing year” multiplied by 1.25; or 

(b) the average “deferral ratio” for the “testing year” of Active Participants who are Non-Highly Compensated Employees for the
“testing year” multiplied by two, provided that the average “deferral ratio” for Active Participants who are Highly Compensated Employees for the Plan Year being tested does not exceed the average “deferral ratio” for
Participants who are Non-Highly Compensated Employees for the “testing year” by more than two percentage points. 
 For the first
Plan Year in which the Plan provides a cash or deferred arrangement, the average “deferral ratio” for Active Participants who are Non-Highly Compensated Employees used in determining the limits applicable under Subsections 6.03(a) and
(b) shall be either three percent or the actual average “deferral ratio” for such Active Participants for such first Plan Year, as elected by the Employer in Section 1.06(b) of the Adoption Agreement. 

The “deferral ratios” of Active Participants who are included in a unit of Employees covered by an agreement which the Secretary of
Labor finds to be a collective bargaining agreement shall be disaggregated from the “deferral ratios” of other Active Participants and the provisions of this Section 6.03 shall be applied separately with respect to each group. 

The “deferral ratio” for any Active Participant who is a Highly Compensated Employee for the Plan Year being tested and who is
eligible to have “includable contributions” allocated to his accounts under two or more cash or deferred arrangements described in Code Section 401(k) that are maintained by the Employer or a Related Employer, shall be determined as
if such “includable contributions” were made under the Plan. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different plan years, all “includable contributions” made during
the Plan Year under all such arrangements shall be treated as having been made under the Plan. Notwithstanding the foregoing, certain plans, and contributions made thereto, shall be treated as separate if mandatorily disaggregated under regulations
under Code Section 401(k). 
 If this Plan satisfies the requirements of Code Section 401(k), 401(a)(4), or 410(b) only if
aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code Sections only if aggregated with this Plan, then this Section 6.03 shall be applied by determining the “deferral ratios” of
Employees as if all such plans were a single plan. Plans may be aggregated in order to satisfy Code Section 401(k) only if they have the same plan year and use the same method to satisfy the “ADP” test. 

  
 27 

 Notwithstanding anything herein to the contrary, if the Plan permits Employees to make Deferral
Contributions prior to the time the Employees have completed the minimum age and service requirements of Code Section 410(a)(1)(A) and the Employer elects, pursuant to Code Section 410(b)(4)(B), to disaggregate the Plan into two component
plans for purposes of complying with Code Section 410(b)(1), one benefiting Employees who have completed such minimum age and service requirements and the other benefiting Employees who have not, the Plan must be disaggregated in the same
manner for ADP testing purposes, unless the Plan applies the alternative rule in Code Section 401(k)(3)(F). In determining the component plans for purposes of such disaggregation, the Employer may apply the maximum entry dates permitted under
Code Section 410(a)(4). 
 The Employer shall maintain records sufficient to demonstrate satisfaction of the “ADP” test and
the amount of Qualified Nonelective Employer Contributions and/or Qualified Matching Employer Contributions used in such test. 
 6.04. Allocation and
Distribution of “Excess Contributions”. Notwithstanding any other provision of this Plan, the “excess contributions” allocable to the Account of a Participant, plus any income and minus any loss allocable thereto, as
determined under Section 6.08, shall be distributed to the Participant no later than the last day of the Plan Year immediately following the Plan Year in which the “excess contributions” were made, unless the Employer elected Catch-Up
Contributions in Subsection 1.07(a)(4) of the Adoption Agreement and such “excess contributions” are classified as Catch-Up Contributions.  

If “excess contributions” are to be distributed from the Plan and such “excess contributions” are distributed more than 2
1/2 months after the last day of the Plan Year in which the “excess contributions” were made, a ten percent excise tax shall be imposed on the Employer maintaining the Plan with respect to such amounts. 

The “excess contributions” allocable to a Participant’s Account shall be determined by reducing the “includable
contributions” made for the Plan Year on behalf of Active Participants who are Highly Compensated Employees in order of the dollar amount of such “includable contributions”, beginning with the highest such dollar amount. “Excess
contributions” allocated to a Participant for a Plan Year shall be reduced by the amount of any “excess deferrals” previously distributed for the calendar year ending in such Plan Year. 

“Excess contributions” shall be treated as “annual additions”. 

For purposes of distribution, “excess contributions” shall be considered allocated among a Participant’s Deferral Contributions
Accounts and, if applicable, the Participant’s Qualified Nonelective Employer Contributions Account and/or Qualified Matching Employer Contributions Account in the order prescribed and communicated to the Trustee, which order shall be uniform
with respect to all Participants and nondiscriminatory. In the event that “excess contributions” are allocated to a Participant’s Deferral Contributions Accounts, such “excess contributions” will be distributed first from
the Participant’s Deferral Contributions for the Plan Year other than his Roth 401(k) Contributions then from his Roth 401(k) Contributions. 

Any Matching Employer Contributions attributable to “excess contributions”, plus any income and minus any loss allocable thereto, as
determined under Section 6.08, shall be forfeited and applied as provided in Section 11.09. 
 6.05. Reductions in Deferral Contributions to
Meet Code Requirements. If the Administrator anticipates that the Plan will not satisfy the “ADP” and/or “ACP” test for the year, the Administrator may reduce the rate of Deferral Contributions of Participants who are
Highly Compensated Employees to an amount determined by the Administrator to be necessary to satisfy the “ADP” and/or “ACP” test.  

6.06. Limit on Matching Employer Contributions and Employee Contributions (“ACP” Test). The provisions of this Section 6.06 shall
not apply to Active Participants who are included in a unit of Employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers. The provisions of
this Section shall not apply to Matching Employer Contributions made on account of amounts deferred pursuant to Code Section 457 under a separate eligible deferred compensation plan. 

  
 28 

 Notwithstanding any other provision of the Plan to the contrary, Matching Employer Contributions
and Employee Contributions made with respect to a Plan Year by or on behalf of “eligible participants” who are Highly Compensated Employees for such Plan Year may not result in an average “contribution percentage” for such
“eligible participants” that exceeds the greater of: 
 (a) the average “contribution percentage” for the “testing year”
of “eligible participants” who are Non-Highly Compensated Employees for the “testing year” multiplied by 1.25; or 
 (b) the
average “contribution percentage” for the “testing year” of “eligible participants” who are Non-Highly Compensated Employees for the “testing year” multiplied by two, provided that the average
“contribution percentage” for the Plan Year being tested of “eligible participants” who are Highly Compensated Employees does not exceed the average “contribution percentage” for the “testing year” of
“eligible participants” who are Non-Highly Compensated Employees for the “testing year” by more than two percentage points. 

For the first Plan Year in which the Plan provides for “contribution percentage amounts” to be made, the “ACP” for
“eligible participants” who are Non-Highly Compensated Employees used in determining the limits applicable under paragraphs (a) and (b) of this Section 6.06 shall be either three percent or the actual “ACP” of such
eligible participants for such first Plan Year, as elected by the Employer in Section 1.06(b) of the Adoption Agreement. 
 The
“contribution percentage” for any “eligible participant” who is a Highly Compensated Employee for the Plan Year and who is eligible to have “contribution percentage amounts” allocated to his accounts under two or more
plans described in Code Section 401(a) that are maintained by the Employer or a Related Employer, shall be determined as if such “contribution percentage amounts” were contributed to the Plan. If a Highly Compensated Employee
participates in two or more such plans that have different plan years, all “contribution percentage amounts” made during the Plan Year under such other plans shall be treated as having been contributed to the Plan. Notwithstanding the
foregoing, certain plans shall be treated as separate if mandatorily disaggregated under Treasury Regulations issued under Code Section 401(m). 

If this Plan satisfies the requirements of Code Section 401(m), 401(a)(4) or 410(b) only if aggregated with one or more other plans, or
if one or more other plans satisfy the requirements of such Code Sections only if aggregated with this Plan, then this Section 6.06 shall be applied by determining the “contribution percentages” of Employees as if all such plans were
a single plan. Plans may be aggregated in order to satisfy Code Section 401(m) only if they have the same plan year and use the same method to satisfy the “ACP” test. 

Notwithstanding anything herein to the contrary, if the Plan permits Employees to make Employee Contributions and/or receive Matching Employer
Contributions prior to the time the Employees have completed the minimum age and service requirements of Code Section 410(a)(1)(A) and the Employer elects, pursuant to Code Section 410(b)(4)(B), to disaggregate the Plan into two component
plans for purposes of complying with Code Section 410(b)(1), one benefiting Employees who have completed such minimum age and service requirements and the other benefiting Employees who have not, the Plan must be disaggregated in the same
manner for ACP testing purposes, unless the Plan applies the alternative rule in Code Section 401(m)(5)(C). In determining the component plans for purposes of such disaggregation, the Employer may apply the maximum entry dates permitted under
Code Section 410(a)(4). 
 The Employer shall maintain records sufficient to demonstrate satisfaction of the “ACP” test and
the amount of Deferral Contributions, Qualified Nonelective Employer Contributions, and/or Qualified Matching Employer Contributions used in such test. 

  
 29 

 6.07. Allocation, Distribution, and Forfeiture of “Excess Aggregate Contributions”.
Notwithstanding any other provision of the Plan, the “excess aggregate contributions” allocable to the Account of a Participant, plus any income and minus any loss allocable thereto, as determined under Section 6.08, shall be
forfeited, if forfeitable, or if not forfeitable, distributed to the Participant no later than the last day of the Plan Year immediately following the Plan Year in which the “excess aggregate contributions” were made. If such excess
amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such “excess aggregate contributions” were made, a ten percent excise tax shall be imposed on the Employer maintaining the Plan with respect
to such amounts.  
 The “excess aggregate contributions” allocable to a Participant’s Account shall be determined by
reducing the “contribution percentage amounts” made for the Plan Year on behalf of “eligible participants” who are Highly Compensated Employees in order of the dollar amount of such “contribution percentage amounts”,
beginning with the highest such dollar amount. 
 “Excess aggregate contributions” shall be treated as “annual
additions”. 
 “Excess aggregate contributions” shall be forfeited or distributed from a Participant’s Employee
Contributions Account, Matching Employer Contributions Account and, if applicable, the Participant’s Deferral Contributions Account and/or Qualified Nonelective Employer Contributions Account in the order prescribed and communicated to the
Trustee, which order shall be uniform with respect to all Participants and nondiscriminatory. In the event that “excess aggregate contributions” are allocated to a Participant’s Deferral Contributions Accounts, such “excess
aggregated contributions” will be distributed first from the Participant’s Deferral Contributions for the Plan Year other than his Roth 401(k) Contributions then from his Roth 401(k) Contributions. 

Forfeitures of “excess aggregate contributions” shall be applied as provided in Section 11.09. 

6.08. Income or Loss on Distributable Contributions. The income or loss allocable to “excess deferrals”, “excess
contributions”, and “excess aggregate contributions” shall be determined under one of the following methods:  
 (a) the income
or loss attributable to such distributable contributions shall be the sum of (i) the income or loss for the “determination year” allocable to the Participant’s Account to which such contributions were made multiplied by a
fraction, the numerator of which is the amount of the distributable contributions and the denominator of which is the balance of the Participant’s Account to which such contributions were made, determined as of the end of the
“determination year” without regard to any income or loss occurring during the “determination year”, plus (ii) 10 percent of the amount determined under (i) multiplied by the number of whole calendar months between the
end of the “determination year” and the date of distribution, counting the calendar month of distribution if distribution occurs after the 15th of the month; or 

(b) the income or loss attributable to such distributable contributions shall be the sum of (i) the income or loss on such contributions for the
“determination year”, determined under any other reasonable method, plus (ii) the income or loss on such contributions for the “gap period”, determined under such other reasonable method. Any reasonable method used to
determine income or loss hereunder shall be used consistently for all Participants in determining the income or loss allocable to distributable contributions hereunder and shall be the same method that is used by the Plan in allocating income or
loss to Participants’ Accounts. For purposes of this paragraph, the “gap period” means the period between the end of the “determination year” and the date of distribution; provided, however, that income or loss for the
“gap period” may be determined as of a date that is no more than seven days before the date of distribution. 
 6.09. Deemed Satisfaction of
“ADP” Test. Notwithstanding any other provision of this Article 6 to the contrary, if the Employer has elected in Subsection 1.11(a)(3) or Subsection 1.12(a)(3) of the Adoption Agreement to make 401(k) Safe Harbor Matching
Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions, the Plan shall be deemed to have satisfied the “ADP” test described in Section 6.03 for a Plan Year provided all of the following requirements are met:
 
 (a) The 401(k) Safe Harbor Matching Employer Contribution or 401(k) Safe Harbor Nonelective Employer Contribution must be allocated to an
Active Participant’s Account as of a date within such Plan Year and must be made before the last day of the 12-month period immediately following such Plan Year. 

  
 30 

 (b) If the Employer has elected to make 401(k) Safe Harbor Matching Employer Contributions, such 401(k) Safe
Harbor Matching Employer Contributions must be made with respect to Deferral Contributions made by the Active Participant for such Plan Year. 

(c) The Employer shall provide to each Active Participant during the Plan Year a comprehensive notice, written in a manner calculated to be understood by
the average Active Participant, of the Active Participant’s rights and obligations under the Plan. If the Employer either (i) is considering amending its Plan to satisfy the “ADP” test using 401(k) Safe Harbor Nonelective
Employer Contributions, as provided in Section 6.11, or (ii) has selected 401(k) Safe Harbor Nonelective Employer Contributions under Subsection 1.12(a)(3) of the Adoption Agreement and selected Subsection (a)(2), but not Subsection
(a)(2)(A) of the 401(k) Safe Harbor Nonelective Employer Contributions Addendum, the notice shall include a statement that the Plan may be amended to provide a 401(k) Safe Harbor Nonelective Employer Contribution for the Plan Year. The notice shall
be provided to each Active Participant within one of the following periods, whichever is applicable: 
 (1) if the Employee is an Active Participant
90 days before the beginning of the Plan Year, within the period beginning 90 days and ending 30 days, or any other reasonable period, before the first day of the Plan Year; or 

(2) if the Employee becomes an Active Participant after the date described in paragraph (f) above, within the period beginning 90 days before
and ending on the date he becomes an Active Participant. 
 If the notice provides that the Plan may be amended to provide a 401(k) Safe
Harbor Nonelective Employer Contribution for the Plan Year and the Plan is amended to provide such contribution, a supplemental notice shall be provided to all Active Participants stating that a 401(k) Safe Harbor Nonelective Employer Contribution
in the specified amount shall be made for the Plan Year. Such supplemental notice shall be provided to Active Participants at least 30 days before the last day of the Plan year. 

(d) If the Employer has elected to make 401(k) Safe Harbor Matching Employer Contributions, the ratio of Matching Employer Contributions made on behalf
of each Highly Compensated Employee for the Plan Year to each such Highly Compensated Employee’s eligible contributions for the Plan Year is not greater than the ratio of Matching Employer Contributions to eligible contributions that would
apply to any Non-Highly Compensated Employee for whom such eligible contributions are the same percentage of Compensation, adjusted as provided in Section 5.02, for the Plan Year. 

(e) Except as otherwise provided in Subsection 6.11(b), or with respect to the Plan Year described in (2) below the Plan is amended to provide for
401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions before the first day of such Plan Year, and except as otherwise provided in Subsection 6.11(d) or with respect to a Plan Year described in
(1) through (4) below, such provisions remain in effect for an entire 12-month Plan Year. The 12-month Plan Year requirement shall not apply to: 

(1) The first Plan Year of a newly established Plan (other than a successor plan) if such Plan Year is at least 3 months long, provided that the
3-month requirement shall not apply in the case of a newly established employer that establishes a plan as soon as administratively feasible; 

  
 31 

 (2) The Plan Year in which a cash or deferred arrangement is first added to an existing plan (other than a
successor plan) if the cash or deferred arrangement is effective no later than 3 months before the end of such Plan Year; 
 (3) Any short Plan
Year resulting from a change in Plan Year if (i) the Plan satisfied the safe harbor requirements for the immediately preceding Plan Year and (ii) the Plan satisfies the safe harbor requirements for the immediately following Plan Year (or
the immediately following 12 months, if the following Plan Year has fewer than 12 months); 
 (4) The final Plan Year of a terminating Plan if any
of the following applies: (i) the Plan would satisfy the provisions of paragraph Subsection 6.11(d) below, other than the provisions of paragraph Subsection 6.11(d)(3), treating the termination as an election to reduce or suspend 401(k) Safe
Harbor Matching Employer Contributions; (ii) the termination is in connection with a transaction described in Code Section 410(b)(6)(C); or (iii) the Employer incurs a substantial business hardship comparable to a substantial business
hardship described in Code Section 412(d). 
 Notwithstanding any other provision of this Section, if the Employer has elected a more
stringent eligibility requirement in Section 1.04 of the Adoption Agreement for 401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions than for Deferral Contributions, the Plan shall be
disaggregated and treated as two separate plans pursuant to Code Section 410(b)(4)(B). The separate disaggregated plan that satisfies Code Section 401(k)(12) shall be deemed to have satisfied the “ADP” test. The other
disaggregated plan shall be subjected to the “ADP” test described in Section 6.03. 
 If the Employer has elected in
Subsection (a)(1)(B) or (a)(2)(B) of the 401(k) Safe Harbor Matching Employer Contributions Addendum to the Adoption Agreement or Section (b) of the 401(k) Safe Harbor Nonelective Employer Contributions Addendum to the Adoption Agreement to
exclude collectively-bargained employees from receiving 401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions, the Plan shall be deemed to have satisfied the “ADP” test only with
respect to those employees who are eligible to receive such contributions. The remainder of the Plan shall be subjected to the “ADP” test described in Section 6.03. 

Except as otherwise provided in Subsection 6.11(d) regarding amendments suspending or eliminating 401(k) Safe Harbor Matching Contributions, a
plan that does not meet the requirements specified in (a) through (e) above with respect to a Plan Year may not default to ADP testing in accordance with Section 6.03 above. 

6.10. Deemed Satisfaction of “ACP” Test With Respect to Matching Employer Contributions. The portion of the Plan that is deemed to
satisfy the “ADP” test pursuant to Section 6.09 shall also be deemed to have satisfied the “ACP” test described in Section 6.06 with respect to Matching Employer Contributions, if Matching Employer Contributions to the
Plan for the Plan Year meet all of the following requirements:  
 (a) Matching Employer Contributions meet the requirements of Subsections
6.09(a) and (b) as if they were 401(k) Safe Harbor Matching Employer Contributions; 
 (b) the percentage of eligible contributions matched does
not increase as the percentage of Compensation contributed increases; 
 (c) the ratio of Matching Employer Contributions made on behalf of each Highly
Compensated Employee for the Plan Year to each such Highly Compensated Employee’s eligible contributions for the Plan Year is not greater than the ratio of Matching Employer Contributions to eligible contributions that would apply to each
Non-Highly Compensated Employee for whom such eligible contributions are the same percentage of Compensation, adjusted as provided in Section 5.02, for the Plan Year; 

(d) eligible contributions matched do not exceed six percent of a Participant’s Compensation; and 

(e) if the Employer elected in Subsection 1.11(a)(2) or 1.11(b) of the Adoption Agreement to provide discretionary Matching Employer Contributions, the
Employer also elected in Subsection 1.11(a)(2)(A) or 1.11(b)(1) of the Adoption Agreement, as applicable, to limit the dollar amount of such discretionary Matching Employer Contributions allocated to a Participant for the Plan Year to no more than
four percent of such Participant’s Compensation for the Plan Year. 

  
 32 

 The portion of the Plan not deemed to have satisfied the “ACP” test pursuant to this
Section shall be subject to the “ACP” test described in Section 6.06 with respect to Matching Employer Contributions. 
 If
the Plan provides for Employee Contributions, the “ACP” test described in Section 6.06 must be applied with respect to such Employee Contributions. 

6.11. Changing Testing Methods. Notwithstanding any other provisions of the Plan, if the Employer elects to change between the “ADP”
testing method and the safe harbor testing method, the following shall apply:  
 (a) Except as otherwise specifically provided in this Section
or Subsection 6.09(e), the Employer may not change from the “ADP” testing method to the safe harbor testing method unless Plan provisions adopting the safe harbor testing method are adopted before the first day of the Plan Year in which
they are to be effective and remain in effect for an entire 12-month Plan Year. 
 (b) A Plan may be amended during a Plan Year to make 401(k) Safe
Harbor Nonelective Employer Contributions to satisfy the testing rules for such Plan Year if: 
 (1) The Employer provides both the initial and
subsequent notices described in Section 6.09 for such Plan Year within the time period prescribed in Section 6.09. 
 (2) The Employer amends
its Adoption Agreement no later than 30 days prior to the end of such Plan Year to provide for 401(k) Safe Harbor Nonelective Employer Contribution in accordance with the provisions of the 401(k) Safe Harbor Nonelective Employer Contributions
Addendum to the Adoption Agreement. 
 (c) Except as otherwise specifically provided in this Section, a Plan may not be amended during the Plan Year to
discontinue 401(k) Safe Harbor Nonelective or Matching Employer Contributions and revert to the “ADP” testing method for such Plan Year. 

(d) A Plan may be amended to reduce or suspend 401(k) Safe Harbor Matching Contributions on future contributions during a Plan Year and revert to the
“ADP” testing method for such Plan Year if: 
 (1) All Active Participants are provided notice of the reduction or suspension describing
(i) the consequences of the amendment, (ii) the procedures for changing their salary reduction agreements and (iii) the effective date of the reduction or suspension. 

(2) The reduction or suspension of 401(k) Safe Harbor Matching Contributions is no earlier than the later of (i) 30 days after the date the
notice described in paragraph (1) is provided to Active Participants or (ii) the date the amendment is adopted. 
 (3) Active Participants
are given a reasonable opportunity before the reduction or suspension occurs, including a reasonable period after the notice described in paragraph (1) is provided to Active Participants, to change their salary reduction agreements elections.

 (4) The Plan makes 401(k) Safe Harbor Matching Employer Contributions in accordance with the provisions of the Adoption Agreement in effect prior to
the amendment with respect to Deferral Contributions made through the effective date of the amendment. 

  
 33 

 If the Employer amends its Plan in accordance with the provisions of this paragraph (d), the
“ADP” test described in Section 6.03 shall be applied as if it had been in effect for the entire Plan Year using the current year testing method in Subsection 1.06(a)(1) of the Adoption Agreement. 

6.12. Code Section 415 Limitations. Notwithstanding any other provisions of the Plan, the following limitations shall apply:  

(a) Employer Maintains Single Plan: If the “415 employer” does not maintain any other qualified defined contribution plan or any
“welfare benefit fund”, “individual medical benefit account”, or “simplified employee pension” in addition to the Plan, the provisions of this Subsection 6.12(a) shall apply. 

(1) If a Participant does not participate in, and has never participated in any other qualified defined contribution plan, “welfare benefit
fund”, “individual medical benefit account”, or “simplified employee pension” maintained by the “415 employer”, which provides an “annual addition”, the amount of “annual additions” to the
Participant’s Account for a Limitation Year shall not exceed the lesser of the “maximum permissible amount” or any other limitation contained in the Plan. If a contribution that would otherwise be contributed or allocated to the
Participant’s Account would cause the “annual additions” for the Limitation Year to exceed the “maximum permissible amount”, the amount contributed or allocated shall be reduced so that the “annual additions” for
the Limitation Year shall equal the “maximum permissible amount”. 
 (2) Prior to the determination of a Participant’s actual
Compensation for a Limitation Year, the “maximum permissible amount” may be determined on the basis of a reasonable estimation of the Participant’s Compensation for such Limitation Year, uniformly determined for all Participants
similarly situated. Any Employer contributions based on estimated annual Compensation shall be reduced by any “excess 415 amounts” carried over from prior Limitation Years. 

(3) As soon as is administratively feasible after the end of the Limitation Year, the “maximum permissible amount” for such Limitation Year
shall be determined on the basis of the Participant’s actual Compensation for such Limitation Year. 
 (4) If there is an “excess 415
amount” with respect to a Participant for a Limitation Year as a result of the estimation of the Participant’s Compensation for the Limitation Year, the allocation of forfeitures to the Participant’s Account, or a reasonable error in
determining the amount of Deferral Contributions that may be made on behalf of the Participant under the limits of this Section 6.12, such “excess 415 amount” shall be disposed of as follows: 

(A) Any Employee Contributions that have not been matched shall be reduced to the extent necessary to reduce the “excess 415 amount”. 

(B) If after application of Subsection 6.12(a)(4)(A) an “excess 415 amount” still exists, any Employee Contributions that have been matched and
the Matching Employer Contributions attributable thereto shall be reduced to the extent necessary to reduce the “excess 415 amount”. 

(C) If after application of Subsection 6.12(a)(4)(B) an “excess 415 amount” still exists, any Deferral Contributions that have not been matched
shall be reduced to the extent necessary to reduce the “excess 415 amount”. If both pre-tax Deferral Contributions and Roth 401(k) Contributions have been made on behalf of a Participant, the pre-tax Deferral Contributions that have not
been matched shall be reduced first. If there is still an “excess 415 amount” after all such pre-tax Deferral Contributions have been distributed, then Roth 401(k) Contributions that have not been matched shall be reduced to the extent
necessary. 

  
 34 

 (D) If after application of Subsection 6.12(a)(4)(C) an “excess 415 amount” still exists, any
Deferral Contributions that have been matched and the Matching Employer Contributions attributable thereto shall be reduced to the extent necessary to reduce the “excess 415 amount”. If both pre-tax Deferral Contributions and Roth 401(k)
Contributions have been made on behalf of a Participant, the pre-tax Deferral Contributions that have been matched and the Matching Contributions attributable thereto shall be reduced first. If there is still an “excess 415 amount” after
all such pre-tax Deferral Contributions have been distributed, then Roth 401(k) Contributions that have been matched and the Matching Contributions attributable thereto shall be reduced to the extent necessary. 

(E) If after the application of Subsection 6.12(a)(4)(D) an “excess 415 amount” still exists, any Nonelective Employer Contributions shall be
reduced to the extent necessary to reduce the “excess 415 amount”. 
 (F) If after the application of Subsection 6.12(a)(4)(E) an
“excess 415 amount” still exists, any Qualified Nonelective Employer Contributions shall be reduced to the extent necessary to reduce the “excess 415 amount”. 

Employee Contributions and Deferral Contributions that are reduced as provided above shall be returned to the Participant. Any income
allocable to returned Employee Contributions or Deferral Contributions shall also be returned or shall be treated as additional “annual additions” for the Limitation Year in which the excess contributions to which they are allocable were
made. 
 If Matching Employer, Nonelective Employer, or Qualified Nonelective Employer Contributions to a Participant’s Account are
reduced as an “excess 415 amount”, as provided above, then such “excess 415 amount” shall be allocated and re-allocated among Active Participants, except to the extent such allocation or re-allocation pursuant to the provisions
of the Plan would cause an Active Participant to exceed the limitations contained in this Section. If any excess remains after allocation and re-allocation has been made as provided in the preceding sentence, then such excess shall be held
unallocated in a suspense account established for the Limitation Year and shall be allocated and re-allocated among Active Participants for the next Limitation Year. 

If a suspense account is in existence at any time during the Limitation Year pursuant to this Subsection 6.12(a)(4), it shall participate in
the allocation of the Trust Fund’s investment gains and losses. All amounts in the suspense account must be allocated to the Accounts of Active Participants before any Employer contribution may be made for the Limitation Year. 

Except as otherwise specifically provided in this Subsection 6.12, “excess 415 amounts” may not be distributed to Participants. 

(b) Employer Maintains Multiple Defined Contribution Type Plans: Unless the Employer specifies another method for limiting “annual additions”
in the 415 Correction Addendum to the Adoption Agreement, if the “415 employer” maintains any other qualified defined contribution plan or any “welfare benefit fund”, “individual medical benefit account”, or
“simplified employee pension” in addition to the Plan, the provisions of this Subsection 6.12(b) shall apply. 
 (1) If a Participant is
covered under any other qualified defined contribution plan or any “welfare benefit fund”, “individual medical benefit account”, or “simplified employee pension” maintained by the “415 employer”, that provides
an “annual addition”, the amount of “annual additions” to the Participant’s Account for a Limitation Year shall not exceed the lesser of 

(A) the “maximum permissible amount”, reduced by the sum of any “annual additions” to the Participant’s accounts for the same
Limitation Year under such other qualified defined contribution plans and “welfare benefit funds”, “individual medical benefit accounts”, and “simplified employee pensions”, or 

(B) any other limitation contained in the Plan. 

  
 35 

 If the “annual additions” with respect to a Participant under other qualified defined
contribution plans, “welfare benefit funds”, “individual medical benefit accounts”, and “simplified employee pensions” maintained by the “415 employer” are less than the “maximum permissible amount”
and a contribution that would otherwise be contributed or allocated to the Participant’s Account under the Plan would cause the “annual additions” for the Limitation Year to exceed the “maximum permissible amount”, the
amount to be contributed or allocated shall be reduced so that the “annual additions” for the Limitation Year shall equal the “maximum permissible amount”. If the “annual additions” with respect to the Participant under
such other qualified defined contribution plans, “welfare benefit funds”, “individual medical benefit accounts”, and “simplified employee pensions” in the aggregate are equal to or greater than the “maximum
permissible amount”, no amount shall be contributed or allocated to the Participant’s Account under the Plan for the Limitation Year. 

(2) Prior to the determination of a Participant’s actual Compensation for the Limitation Year, the amounts referred to in Subsection 6.12(b)(1)(A)
above may be determined on the basis of a reasonable estimation of the Participant’s Compensation for such Limitation Year, uniformly determined for all Participants similarly situated. Any Employer contribution based on estimated annual
Compensation shall be reduced by any “excess 415 amounts” carried over from prior Limitation Years. 
 (3) As soon as is administratively
feasible after the end of the Limitation Year, the amounts referred to in Subsection 6.12(b)(1)(A) shall be determined on the basis of the Participant’s actual Compensation for such Limitation Year. 

(4) Notwithstanding the provisions of any other plan maintained by a “415 employer”, if there is an “excess 415 amount” with respect
to a Participant for a Limitation Year as a result of estimation of the Participant’s Compensation for the Limitation Year, the allocation of forfeitures to the Participant’s account under any qualified defined contribution plan maintained
by the “415 employer”, or a reasonable error in determining the amount of Deferral Contributions that may be made on behalf of the Participant to the Plan or any other qualified defined contribution plan maintained by the “415
employer” under the limits of this Subsection 6.12(b), such “excess 415 amount” shall be deemed to consist first of the “annual additions” allocated to this Plan and shall be reduced as provided in Subsection 6.12(a)(4).

 Article 7. Participants’ Accounts. 

7.01. Individual Accounts. The Administrator shall establish and maintain an Account for each Participant that shall reflect Employer and
Employee contributions made on behalf of the Participant and earnings, expenses, gains and losses attributable thereto, and investments made with amounts in the Participant’s Account. The Administrator shall separately account for any Deferral
Contributions made on behalf of a Participant and the earnings, expenses, gains and losses attributable thereto. The Administrator shall establish and maintain such other accounts and records as it decides in its discretion to be reasonably required
or appropriate in order to discharge its duties under the Plan. The Administrator shall notify the Trustee of all Accounts established and maintained under the Plan.  

If “designated Roth contributions”, as defined in Section 6.01, are held under the Plan either as Rollover Contributions or
because of an Active Participant’s election to make Roth 401(k) Contributions under the terms of the Plan, separate accounts shall be maintained with respect to such “designated Roth contributions.” Contributions and withdrawals of
“designated Roth contributions” will be credited and debited to the “designated Roth contributions” sub-account maintained for each Participant within the Participant’s Account. The Plan will maintain

  
 36 

 
a record of the amount of “designated Roth contributions” in each such sub-account. Gains, losses, and other credits or charges will be separately allocated on a reasonable and
consistent basis to each Participant’s “designated Roth contributions” sub-account and the Participant’s other sub-accounts within the Participant’s Account under the Plan. No contributions other than “designated Roth
contributions” and properly attributable earnings will be credited to each Participant’s “designated Roth contributions” sub-account. 

7.02. Valuation of Accounts. Participant Accounts shall be valued at their fair market value at least annually as of a “determination
date”, as defined in Subsection 15.01(a), in accordance with a method consistently followed and uniformly applied, and on such date earnings, expenses, gains and losses on investments made with amounts in each Participant’s Account shall
be allocated to such Account.  
 Article 8. Investment of Contributions. 

8.01. Manner of Investment. All contributions made to the Accounts of Participants shall be held for investment by the Trustee. Except as
otherwise specifically provided in Section 20.10, the Accounts of Participants shall be invested and reinvested only in Permissible Investments selected by the Employer and designated in the Service Agreement. The Trustee shall have no
responsibility for the selection of investment options under the Trust and shall not render investment advice to any person in connection with the selection of such options.  

8.02. Investment Decisions. Investments shall be directed by the Employer or by each Participant or both, in accordance with the Employer’s
election in Subsection 1.24 of the Adoption Agreement. Pursuant to Section 20.04, the Trustee shall have no discretion or authority with respect to the investment of the Trust Fund.  

(a) With respect to those Participant Accounts for which Employer investment direction is elected, the Employer (in its capacity as a named fiduciary
under ERISA) has the right to direct the Trustee in writing with respect to the investment and reinvestment of assets comprising the Trust Fund in the Permissible Investments designated in the Service Agreement. 

(b) With respect to those Participant Accounts for which Employer investment direction is elected, each Participant shall direct the investment of his
Account among the Permissible Investments designated in the Service Agreement. The Participant shall file initial investment instructions using procedures established by the Administrator, selecting the Permissible Investments in which amounts
credited to his Account shall be invested. 
 (1) While any balance remains in the Account of a Participant after his death, the Beneficiary of the
Participant shall make decisions as to the investment of the Account as though the Beneficiary were the Participant. To the extent required by a qualified domestic relations order as defined in Code Section 414(p), an alternate payee shall make
investment decisions with respect to any segregated account established in the name of the alternate payee as provided in Section 18.04. 
 (2) If
the Trustee receives any contribution under the Plan as to which investment instructions have not been provided, such amount shall be invested in the Permissible Investment selected by the Employer for such purposes. 

To the extent that the Employer elects to allow Participants to direct the investment of their Account in Section 1.24 of the Adoption
Agreement, the Plan is intended to constitute a plan described in ERISA Section 404(c) and regulations issued thereunder. The fiduciaries of the Plan shall be relieved of liability for any losses that are the direct and necessary result of
investment instructions given by the Participant, his Beneficiary, or an alternate payee under a qualified domestic relations order. The Employer shall not be relieved of fiduciary responsibility for the selection and monitoring of the Permissible
Investments under the Plan. 

  
 37 

 (c) All dividends, interest, gains and distributions of any nature received in respect of Fund Shares shall
be reinvested in additional shares of that Permissible Investment. 
 (d) Expenses attributable to the acquisition of investments shall be charged to
the Account of the Participant for which such investment is made. 
 8.03. Participant Directions to Trustee. The method and frequency for
change of investments shall be determined under (a) the rules applicable to the Permissible Investments selected by the Employer and designated in the Service Agreement and (b) any additional rules of the Employer limiting the frequency of
investment changes, which are included in a separate written administrative procedure adopted by the Employer and accepted by the Trustee. The Trustee shall have no duty to inquire into the investment decisions of a Participant or to advise him
regarding the purchase, retention, or sale of assets credited to his Account.  
 Article 9. Participant Loans. 

9.01. Special Definition. For purposes of this Article, a “participant” is any Participant or Beneficiary, including an
alternate payee under a qualified domestic relations order, as defined in Code Section 414(p), who is a party-in-interest (as determined under ERISA Section 3(14)) with respect to the Plan.  

9.02. Participant Loans. If so provided by the Employer in Section 1.18 of the Adoption Agreement, the Administrator shall allow
“participants” to apply for a loan from their Accounts under the Plan, subject to the provisions of this Article 9.  
 9.03.
Separate Loan Procedures. All Plan loans shall be made and administered in accordance with separate loan procedures that are hereby incorporated into the Plan by reference.  

9.04. Availability of Loans. Loans shall be made available to all “participants” on a reasonably equivalent basis. Loans shall not be
made available to “participants” who are Highly Compensated Employees in an amount greater than the amount made available to other “participants”.  

9.05. Limitation on Loan Amount. No loan to any “participant” shall be made to the extent that such loan when added to the outstanding
balance of all other loans to the “participant” would exceed the lesser of (a) $50,000 reduced by the excess (if any) of the highest outstanding balance of plan loans during the one-year period ending on the day before the loan is
made over the outstanding balance of plan loans on the date the loan is made, or (b) one-half the present value of the “participant’s” vested interest in his Account. For purposes of the above limitation, plan loans include all
loans from all plans maintained by the Employer and any Related Employer.  
 9.06. Interest Rate. Subject to the requirements of the
Servicemembers Civil Relief Act, all loans shall bear a reasonable rate of interest as determined by the Administrator based on the prevailing interest rates charged by persons in the business of lending money for loans which would be made under
similar circumstances. The determination of a reasonable rate of interest must be based on appropriate regional factors unless the Plan is administered on a national basis in which case the Administrator may establish a uniform reasonable rate of
interest applicable to all regions.  
 9.07. Level Amortization. All loans shall by their terms require that repayment (principal and
interest) be amortized in level payments, not less than quarterly, over a period not extending beyond five years from the date of the loan unless such loan is for the purchase of a “participant’s” primary residence. Notwithstanding
the foregoing, the amortization requirement may be waived while a “participant” is on a leave of absence from employment with the Employer and any Related Employer either without pay or at a rate of pay which, after withholding for
employment and income taxes, is less than the amount of the installment payments required under the terms of the loan, provided that the period of such waiver shall not exceed one year, unless the “participant” is absent because of
military leave during which the “participant” performs services with the uniformed services (as defined in chapter 43 of title 38 of the United States Code), regardless of whether such military leave is a qualified military leave in
accordance with the provisions of Code Section 414(u). Installment payments must resume after such leave of  

  
 38 

 
absence ends or, if earlier, after the first year of such leave of absence, in an amount that is not less than the amount of the installment payments required under the terms of the original
loan. Unless a “participant” is absent because of military leave, as discussed below, no waiver of the amortization requirements shall extend the period of the loan beyond five years from the date of the loan, unless the loan is for
purchase of the “participant’s” primary residence. If a “participant” is absent because of military leave during which the “participant” performs services with the uniformed services (as defined in chapter 43 of
title 38 of the United States Code), regardless of whether such military leave is a qualified military leave in accordance with the provisions of Code Section 414(u), waiver of the amortization requirements may extend the period of the loan to
the maximum period permitted for such loan under the separate loan procedures extended by the period of such military leave. 
 9.08. Security.
Loans must be secured by the “participant’s” vested interest in his Account not to exceed 50 percent of such vested interest. If the provisions of Section 14.04 apply to a Participant, a Participant must obtain the
consent of his or her spouse, if any, to use his vested interest in his Account as security for the loan. Spousal consent shall be obtained no earlier than the beginning of the 90-day period that ends on the date on which the loan is to be so
secured. The consent must be in writing, must acknowledge the effect of the loan, and must be witnessed by a Plan representative or notary public. Such consent shall thereafter be binding with respect to the consenting spouse or any subsequent
spouse with respect to that loan.  
 9.09. Loan Repayments. If a “participant’s” loan is being repaid through payroll
withholding, the Employer shall remit any such loan repayment to the Trustee as of the earliest date on which such amount can reasonably be segregated from the Employer’s general assets, but not later than the earlier of (a) the close of
the period specified in the separate loan procedures for preventing a default or (b) the 15th business day of the calendar month following the month in which such amount otherwise would have been paid to the “participant”. 

 9.10. Default. The Administrator shall treat a loan in default if  

(a) any scheduled repayment remains unpaid at the end of the period specified in the separate loan procedures (unless payment is not made due to a waiver
of the amortization schedule for a “participant” who is on a leave of absence, as described in Section 9.07), or 
 (b) there is an
outstanding principal balance existing on a loan after the last scheduled repayment date. 
 Upon default, the entire outstanding principal
and accrued interest shall be immediately due and payable. If a distributable event (as defined by the Code) has occurred, the Administrator shall direct the Trustee to foreclose on the promissory note and offset the “participant’s”
vested interest in his Account by the outstanding balance of the loan. If a distributable event has not occurred, the Administrator shall direct the Trustee to foreclose on the promissory note and offset the “participant’s” vested
interest in his Account as soon as a distributable event occurs. The Trustee shall have no obligation to foreclose on the promissory note and offset the outstanding balance of the loan except as directed by the Administrator. 

9.11. Effect of Termination Where Participant has Outstanding Loan Balance. If a Participant has an outstanding loan balance at the time his
employment terminates, the entire outstanding principal and accrued interest shall be immediately due and payable. Any outstanding loan amounts that are immediately due and payable hereunder shall be treated in accordance with the provisions of
Sections 9.10 and 9.12 as if the Participant had defaulted on the outstanding loan. Notwithstanding the foregoing, if a Participant with an outstanding loan balance terminates employment with the Employer and all Related Employers under
circumstances that do not constitute a separation from service, as described in Subsection 12.01(b), such Participant may elect, within 60 days of such termination, to roll over the outstanding loan to an eligible retirement plan, as defined in
Section 13.04, that accepts such rollovers.  
 9.12. Deemed Distributions Under Code Section 72(p). Notwithstanding the
provisions of Section 9.10, if a “participant’s” loan is in default, the “participant” shall be treated as having received a taxable “deemed distribution” for purposes of Code Section 72(p), whether or
not a distributable event has occurred. The tax treatment of that portion of a defaulted loan that is secured by Roth 401(k) Contributions shall be determined in accordance with Code Section 402A and guidance issued thereunder. 

  
 39 

 The amount of a loan that is a deemed distribution ceases to be an outstanding loan for purposes
of Code Section 72, except as otherwise specifically provided herein, and a Participant shall not be treated as having received a taxable distribution when the Participant’s Account is offset by the outstanding balance of the loan amount
as provided in Section 9.10. In addition, interest that accrues on a loan after it is deemed distributed shall not be treated as an additional loan to the Participant and shall not be included in the income of the Participant as a deemed
distribution. Notwithstanding the foregoing, unless a Participant repays a loan that has been deemed distributed, with interest thereon, the amount of such loan, with interest, shall be considered an outstanding loan under Code Section 72(p)
for purposes of determining the applicable limitation on subsequent loans under Section 9.05. 
 If a Participant makes payments on a
loan that has been deemed distributed, payments made on the loan after the date it was deemed distributed shall be treated as Employee Contributions to the Plan for purposes of increasing the Participant’s tax basis in his Account, but shall
not be treated as Employee Contributions for any other purpose under the Plan, including application of the “ACP” test described in Section 6.06 and application of the Code Section 415 limitations described in Section 6.12.

 The provisions of this Section 9.12 regarding treatment of loans that are deemed distributed shall not apply to loans made prior to
January 1, 2002, except to the extent provided under the transition rules in Q & A 22(c)(2) of Section 1.72(p)-l of the Treasury Regulations. 

9.13. Determination of Vested Interest Upon Distribution Where Plan Loan is Outstanding. Notwithstanding any other provision of the Plan, the
portion of a “participant’s” vested interest in his Account that is held by the Plan as security for a loan outstanding to the “participant” in accordance with the provisions of this Article shall reduce the amount of the
Account payable at the time of death or distribution, but only if the reduction is used as repayment of the loan. If less than 100 percent of a “participant’s” vested interest in his Account (determined without regard to the
preceding sentence) is payable to the “participant’s” surviving spouse or other Beneficiary, then the Account shall be adjusted by first reducing the “participant’s” vested interest in his Account by the amount of the
security used as repayment of the loan, and then determining the benefit payable to the surviving spouse or other Beneficiary.  

Article 10. In-Service Withdrawals. 

10.01. Availability of In-Service Withdrawals. Except as otherwise permitted under Section 11.02 with respect to Participants who continue
in employment past Normal Retirement Age, or as required under Section 12.04 with respect to Participants who continue in employment past their Required Beginning Date, a Participant shall not be permitted to make a withdrawal from his Account
under the Plan prior to retirement or termination of employment with the Employer and all Related Employers, if any, except as provided in this Article.  

10.02. Withdrawal of Employee Contributions. a Participant may elect to withdraw, in cash, up to 100 percent of the amount then credited to
his Employee Contributions Account. Such withdrawals may be made at any time, unless the Employer elects in Subsection 1.19(c)(1)(A) of the Adoption Agreement to limit the frequency of such withdrawals.  

10.03. Withdrawal of Rollover Contributions. A Participant may elect to withdraw, in cash, up to 100 percent of the amount then credited to
his Rollover Contributions Account. Such withdrawals may be made at any time.  
 10.04. Age 59 1/2 Withdrawals. If so provided by the
Employer in Subsection 1.19(b) of the Adoption Agreement or the In-Service Withdrawals Addendum to the Adoption Agreement, a Participant who continues in employment as an Employee and who has attained the age of 59 1/2 is permitted to withdraw upon
request all or any portion of his Accounts specified by the Employer in Subsection 1.19(b) of the Adoption Agreement or the In-Service Withdrawals Addendum to the Adoption Agreement, as applicable.  

  
 40 

 10.05. Hardship Withdrawals. If so provided by the Employer in Subsection 1.19(a) of the Adoption
Agreement, a Participant who continues in employment as an Employee may apply to the Administrator for a hardship withdrawal of all or any portion of (a) his Deferral Contributions Account (excluding any earnings thereon accrued after the later
of December 31, 1988 or the last day of the last Plan Year ending before July 1, 1989), if elected by the Employer in Subsection 1.19(a)(1)(A) of the Adoption Agreement or (b), if elected by the Employer in Subsection 1.19(a)(1)(B) of the
Adoption Agreement, such Accounts as may be specified in Section (c) of the In-Service Withdrawals Addendum to the Adoption Agreement. The minimum amount that a Participant may withdraw because of hardship is the dollar amount specified by the
Employer in Subsection 1.19(a) of the Adoption Agreement, if any.  
 For purposes of this Section 10.05, a withdrawal is made
on account of hardship if made on account of an immediate and heavy financial need of the Participant where such Participant lacks other available resources. The Administrator shall direct the Trustee with respect to hardship withdrawals and those
withdrawals shall be based on the following special rules: 
 (a) The following are the only financial needs considered immediate and heavy: 

(1) expenses incurred or necessary for medical care (that would be deductible under Code Section 213(d), determined without regard to whether the
expenses exceed any applicable income limit) of the Participant, the Participant’s spouse, children, or dependents; 
 (2) costs directly related
to the purchase (excluding mortgage payments) of a principal residence for the Participant; 
 (3) payment of tuition, related educational fees, and
room and board for the next 12 months of post-secondary education for the Participant, the Participant’s spouse, children or dependents (as defined in Code Section 152, without regard to subsections (b)(1), (b)(2), and (d)(1)(B)
thereof); 
 (4) payments necessary to prevent the eviction of the Participant from, or a foreclosure on the mortgage on, the Participant’s
principal residence; 
 (5) payments for funeral or burial expenses for the Participant’s deceased parent, spouse, child, or dependent (as defined
in Code Section 152, without regard to subsection (d)(1)(B) thereof); 
 (6) expenses for the repair of damage to the Participant’s principal
residence that would qualify for a casualty loss deduction under Code Section 165 (determined without regard to whether the loss exceeds any applicable income limit); or 

(7) any other financial need determined to be immediate and heavy under rules and regulations issued by the Secretary of the Treasury or his delegate;
provided, however, that any such financial need shall constitute an immediate and heavy need under this paragraph (7) no sooner than administratively practicable following the date such rule or regulation is issued. 

(b) A distribution shall be considered as necessary to satisfy an immediate and heavy financial need of the Participant only if: 

(1) The Participant has obtained all distributions, other than the hardship withdrawal, and all nontaxable (at the time of the loan) loans currently
available under all plans maintained by the Employer or any Related Employer; 

  
 41 

 (2) The Participant suspends Deferral Contributions and Employee Contributions to the Plan for the 6-month
period following receipt of his hardship withdrawal. The suspension must also apply to all elective contributions and employee contributions to all other qualified plans and non-qualified plans maintained by the Employer or any Related Employer,
other than any mandatory employee contribution portion of a defined benefit plan, including stock option, stock purchase, and other similar plans, but not including health and welfare benefit plans (other than the cash or deferred arrangement
portion of a cafeteria plan); and 
 (3) The withdrawal amount is not in excess of the amount of an immediate and heavy financial need (including
amounts necessary to pay any Federal, state or local income taxes or penalties reasonably anticipated to result from the distribution). 
 10.06.
Preservation of Prior Plan In-Service Withdrawal Rules. As indicated by the Employer in Subsection 1.19(d) of the Adoption Agreement, to the extent required under Code Section 411(d)(6), in-service withdrawals that were available
under a prior plan shall be available under the Plan.  
 (a) The following provisions shall apply to preserve prior in-service withdrawal
provisions. 
 (1) If the Plan is an amendment and restatement of a prior plan document or is a transferee plan of a prior plan that provided for
in-service withdrawals from a Participant’s vested interest in his Matching Employer and/or Nonelective Employer Contributions Accounts of amounts that have been held in such Accounts for a specified period of time, a Participant shall be
entitled to withdraw at any time prior to his termination of employment, any vested interest in amounts attributable to such Employer Contributions held in such Accounts for the period of time specified by the Employer in Subsection 1.19(d)(1)(A) of
the Adoption Agreement. Any such withdrawal shall be subject to any restrictions applicable under the prior plan or document that the Employer elects in Subsection 1.19(d)(1)(A)(i) of the Adoption Agreement to continue under the Plan as amended and
restated hereunder (other than any mandatory suspension of contributions restriction). 
 (2) If the Plan is an amendment and restatement of a prior
plan document or is a transferee plan of a prior plan that provided for in-service withdrawals from a Participant’s vested interest in his Matching Employer and/or Nonelective Employer Contributions Accounts by Participants with at least
60 months of participation, a Participant with at least 60 months of participation shall be entitled to withdraw at any time prior to his termination of employment, his vested interest held in such Accounts. Any such withdrawal shall be
subject to any restrictions applicable under the prior plan or document that the Employer elects in Subsection 1.19(d)(1)(B)(i) of the Adoption Agreement to continue under the Plan as amended and restated hereunder (other than any mandatory
suspension of contributions restriction). 
 (3) If the Plan is an amendment and restatement of a prior plan document or is a transferee plan of a
prior plan that provided for in-service withdrawals from a Participant’s vested interest in his Matching Employer and/or Nonelective Employer Contributions Accounts under any other circumstances, a Participant who has met any applicable
requirements, as set forth in the In-Service Withdrawals Addendum to the Adoption Agreement, shall be entitled to withdraw at any time prior to his termination of employment his vested interest held in such Accounts. Any such withdrawal shall be
subject to any restrictions applicable under the prior plan or document that the Employer elects to continue under the Plan as amended and restated hereunder, as set forth in the In-Service Withdrawal Addendum to the Adoption Agreement. 

(b) If the Plan is a transferee plan of a prior profit sharing plan that provided for in-service withdrawals from any portion of a Participant’s
Account other than his Employee Contributions and/or Rollover Contributions Accounts, a Participant who has met any applicable requirements, as set forth in the In-Service Withdrawals Addendum to the Adoption Agreement, shall be entitled to withdraw
at any time 

  
 42 

 
prior to his termination of employment his vested interest in amounts attributable to such prior profit sharing accounts, subject to any restrictions applicable under the prior plan that the
Employer elects to continue under the Plan as amended and restated hereunder (other than any mandatory suspension of contributions restriction), as set forth in the In-Service Withdrawals Addendum to the Adoption Agreement. 

10.07. Restrictions on In-Service Withdrawals. The following restrictions apply to any in-service withdrawal made from a Participant’s
Account under this Article:  
 (a) If the provisions of Section 14.04 apply to a Participant’s Account, the Participant must obtain
the consent of his spouse, if any, to obtain an in-service withdrawal. 
 (b) In-service withdrawals under this Article shall be made in a lump sum
payment, except that if the provisions of Section 14.04 apply to a Participant’s Account, the Participant shall receive the in-service withdrawal in the form of a “qualified joint and survivor annuity”, as defined in Subsection
14.01(a), unless the consent rules in Section 14.05 are satisfied. 
 (c) Notwithstanding any other provision of the Plan to the contrary other
than the provisions of Section 11.02 or 12.04, a Participant shall not be permitted to make an in-service withdrawal from his Account of amounts attributable to contributions made to a money purchase pension plan, except employee and/or
rollover contributions that were held in a separate account(s) under such plan. 
 Article 11. Right to Benefits. 

11.01. Normal or Early Retirement. Each Participant who continues in employment as an Employee until his Normal Retirement Age or, if so provided
by the Employer in Subsection 1.14(b) of the Adoption Agreement, Early Retirement Age, shall have a vested interest in his Account of 100 percent regardless of any vesting schedule elected in Section 1.16 of the Adoption Agreement. If a
Participant retires upon the attainment of Normal or Early Retirement Age, such retirement is referred to as a normal retirement.  
 11.02.
Late Retirement. If a Participant continues in employment as an Employee after his Normal Retirement Age, he shall continue to have a 100 percent vested interest in his Account and shall continue to participate in the Plan until the
date he establishes with the Employer for his late retirement. Until he retires, he has a continuing right to elect to receive distribution of all or any portion of his Account in accordance with the provisions of Articles 12 and 13; provided,
however, that a Participant may not receive any portion of his Deferral Contributions, Qualified Nonelective Employer Contributions, Qualified Matching Employer Contributions, 401(k) Safe Harbor Matching Employer Contributions, or 401(k) Safe Harbor
Nonelective Employer Contributions Accounts prior to his attainment of age 59 1/2.  
 11.03. Disability Retirement. If so provided by
the Employer in Subsection 1.14(c) of the Adoption Agreement, a Participant who becomes disabled while employed as an Employee shall have a 100 percent vested interest in his Account regardless of any vesting schedule elected in
Section 1.16 of the Adoption Agreement. An Employee is considered disabled if he satisfies any of the requirements for disability retirement selected by the Employer in Section 1.15 of the Adoption Agreement and terminates his employment
with the Employer. Such termination of employment is referred to as a disability retirement.  
 11.04. Death. A Participant who dies
while employed as an Employee shall have a 100 percent vested interest in his Account and his designated Beneficiary shall be entitled to receive the balance of his Account, plus any amounts thereafter credited to his Account. If a Participant
whose employment as an Employee has terminated dies, his designated Beneficiary shall be entitled to receive the Participant’s vested interest in his Account.  

A copy of the death notice or other sufficient documentation must be filed with and approved by the Administrator. If upon the death of the
Participant there is, in the opinion of the Administrator, no designated Beneficiary for part or all of the Participant’s Account, such amount shall be paid to his surviving spouse or, if none, 

  
 43 

 
to his estate (such spouse or estate shall be deemed to be the Beneficiary for purposes of the Plan). If a Beneficiary dies after benefits to such Beneficiary have commenced, but before they have
been completed, and, in the opinion of the Administrator, no person has been designated to receive such remaining benefits, then such benefits shall be paid in a lump sum to the deceased Beneficiary’s estate. 

Subject to the requirements of Section 14.04, a Participant may designate a Beneficiary, or change any prior designation of Beneficiary
by giving notice to the Administrator using procedures established by the Administrator. If more than one person is designated as the Beneficiary, their respective interests shall be as indicated on the designation form. In the case of a married
Participant, the Participant’s spouse shall be deemed to be the designated Beneficiary unless the Participant’s spouse has consented to another designation in the manner described in Section 14.06. Notwithstanding the foregoing, if a
Participant’s Account is subject to the requirements of Section 14.04 and the Employer has specified in Subsection 1.20(d)(2)(B)(ii) of the Adoption Agreement that less than 100 percent of the Participant’s Account that is
subject to Section 14.04 shall be used to purchase the “qualified preretirement survivor annuity”, as defined in Section 14.01, the Participant may designate a Beneficiary other than his spouse for the portion of his Account that
would not be used to purchase the “qualified preretirement survivor annuity,” regardless of whether the spouse consents to such designation. 

11.05. Other Termination of Employment. If a Participant terminates his employment with the Employer and all Related Employers, if any, for any
reason other than death or normal, late, or disability retirement, he shall be entitled to a termination benefit equal to the sum of (a) his vested interest in the balance of his Matching Employer and/or Nonelective Employer Contributions
Account(s), other than the balance attributable to 401(k) Safe Harbor Matching Employer and/or 401(k) Safe Harbor Nonelective Employer Contributions, such vested interest to be determined in accordance with the vesting schedule(s) selected by the
Employer in Section 1.16 of the Adoption Agreement, and (b) the balance of his Deferral, Employee, Qualified Nonelective Employer, 401(k) Safe Harbor Nonelective Employer, Qualified Matching Employer, 401(k) Safe Harbor Matching Employer,
and Rollover Contributions Accounts.  
 11.06. Application for Distribution. Except as provided in Subsection 1.21(a) of the Adoption
Agreement or Section 13.02, a Participant (or his Beneficiary, if the Participant has died) who is entitled to a distribution hereunder must make application, using procedures established by the Administrator, for a distribution from his
Account and no such distribution shall be made without proper application.  
 11.07. Application of Vesting Schedule Following Partial
Distribution. If a distribution from a Participant’s Matching Employer and/or Nonelective Employer Contributions Account has been made to him at a time when his vested interest in such Account balance is less than 100 percent, the
vesting schedule(s) in Section 1.16 of the Adoption Agreement shall thereafter apply only to the balance of his Account attributable to Matching Employer and/or Nonelective Employer Contributions allocated after such distribution. The balance
of the Account from which such distribution was made shall be transferred to a separate account immediately following such distribution.  

At any relevant time prior to a forfeiture of any portion thereof under Section 11.08, a Participant’s vested interest in such
separate account shall be equal to P(AB+(RxD))-(RxD), where P is the Participant’s vested interest expressed as a percentage at the relevant time determined under Section 11.05; AB is the account balance of the separate account at the
relevant time; D is the amount of the distribution; and R is the ratio of the account balance at the relevant time to the account balance after distribution. Following a forfeiture of any portion of such separate account under Section 11.08
below, the Participant’s vested interest in any balance in such separate account shall remain 100 percent. 
 11.08. Forfeitures. If
a Participant terminates his employment with the Employer and all Related Employers before his vested interest in his Matching Employer and/or Nonelective Employer Contributions Accounts is 100 percent, the non-vested portion of his Account
(including any amounts credited after his termination of employment) shall be forfeited by him as follows:  
 (a) If the Inactive Participant
elects to receive distribution of his entire vested interest in his Account, the non-vested portion of his Account shall be forfeited upon the complete distribution of such vested 

  
 44 

 
interest, subject to the possibility of reinstatement as provided in Section 11.10. For purposes of this Subsection, if the value of an Employee’s vested interest in his Account balance
is zero, the Employee shall be deemed to have received a distribution of his vested interest immediately following termination of employment. 
 (b) If
the Inactive Participant elects not to receive distribution of his vested interest in his Account following his termination of employment, the non-vested portion of his Account shall be forfeited after the Participant has incurred five consecutive
Breaks in Vesting Service. 
 No forfeitures shall occur solely as a result of a Participant’s withdrawal of Employee Contributions. 

11.09. Application of Forfeitures. Any forfeitures occurring during a Plan Year shall be applied to reduce the contributions of the Employer,
unless the Employer has elected in Subsection 1.16(f)(1) of the Adoption Agreement that such remaining forfeitures shall be allocated among the Accounts of Active Participants who are eligible to receive allocations of Nonelective Employer
Contributions for the Plan Year in which the forfeiture occurs. Forfeitures that are allocated among the Accounts of eligible Active Participants shall be allocated as provided in the Adoption Agreement. Notwithstanding any other provision of the
Plan to the contrary, forfeitures shall first be used to pay administrative expenses under the Plan, if so directed by the Employer. To the extent that forfeitures are not used to reduce administrative expenses under the Plan, as directed by the
Employer, forfeitures will be applied in accordance with this Section 11.09.  
 Pending application, forfeitures shall be held
in the Permissible Investment selected by the Employer for such purpose. 
 Notwithstanding any other provision of the Plan to the contrary,
in no event may forfeitures be used to reduce the Employer’s obligation to remit to the Trust (or other appropriate Plan funding vehicle) loan repayments made pursuant to Article 9, Deferral Contributions or Employee Contributions. 

11.10. Reinstatement of Forfeitures. If a Participant forfeits any portion of his Account under Subsection 11.08(a) because of distribution of
his complete vested interest in his Account, but again becomes an Eligible Employee, then the amount so forfeited, without any adjustment for the earnings, expenses, losses, or gains of the assets credited to his Account since the date forfeited,
shall be recredited to his Account (or to a separate account as described in Section 11.07, if applicable) if he repays the entire amount of his distribution not attributable to Employee Contributions before the earlier of:  

(a) his incurring five-consecutive Breaks in Vesting Service following the date complete distribution of his vested interest was made to him; or 

(b) five years after his Reemployment Date. 

If an Employee is deemed to have received distribution of his complete vested interest as provided in Section 11.08, the Employee shall
be deemed to have repaid such distribution on his Reemployment Date. 
 Upon such an actual or deemed repayment, the provisions of the Plan
(including Section 11.07) shall thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph shall be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be
applied as provided in Section 11.09 and, to the extent such forfeitures are insufficient, from a special contribution to be made by the Employer. 

11.11. Adjustment for Investment Experience. If any distribution under this Article 11 is not made in a single payment, the amount retained
by the Trustee after the distribution shall be subject to adjustment until distributed to reflect the income and gain or loss on the investments in which such amount is invested and any expenses properly charged under the Plan and Trust to such
amounts.  

  
 45 

 Article 12. Distributions. 

12.01. Restrictions on Distributions. 
 (a)
Severance from Employment Rule. A Participant, or his Beneficiary, may not receive a distribution from the Participant’s Deferral Contributions, Qualified Nonelective Employer Contributions, Qualified Matching Employer Contributions,
401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions Accounts earlier than upon the Participant’s severance from employment with the Employer and all Related Employers, death, or
disability, except as otherwise provided in Article 10, Section 11.02 or Section 12.04. If the Employer elected Subsection 1.21(c) of the Adoption Agreement, distribution from the Participant’s Deferral Contributions, Qualified
Nonelective Employer Contributions, Qualified Matching Employer Contributions, 401(k) Safe Harbor Matching Employer Contributions or 401(k) Safe Harbor Nonelective Employer Contributions Accounts may be further postponed in accordance with the
provisions of Subsection 12.01(b) below. 
 (b) Same Desk Rule. If elected by the Employer in Subsection 1.21(c) of the Adoption Agreement, a
Participant, or his Beneficiary, may not receive a distribution from the Participant’s Deferral Contributions, Qualified Nonelective Employer Contributions, Qualified Matching Employer Contributions, 401(k) Safe Harbor Matching Employer
Contributions or 401(k) Safe Harbor Nonelective Employer Contributions Accounts earlier than upon the Participant’s separation from service with the Employer and all Related Employers, death, or disability, except as otherwise provided in
Article 10, Section 11.02 or Section 12.04. Notwithstanding the foregoing, amounts may also be distributed from such Accounts, in the form of a lump sum only, upon 

(1) The disposition by a corporation to an unrelated corporation of substantially all of the assets (within the meaning of Code Section 409(d)(2))
used in a trade or business of such corporation if such corporation continues to maintain the Plan with respect to the Participant after the disposition, but only with respect to former Employees who continue employment with the corporation
acquiring such assets. 
 (2) The disposition by a corporation to an unrelated entity of such corporation’s interest in a subsidiary (within the
meaning of Code Section 409(d)(3)) if such corporation continues to maintain the Plan with respect to the Participant, but only with respect to former Employees who continue employment with such subsidiary. 

In addition to the distribution events described in paragraph (a) or (b) above, as applicable, such amounts may also be distributed
upon the termination of the Plan provided that the Employer does not maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7) or 409(a), a simplified employee pension plan as
defined in Code Section 408(k), a SIMPLE IRA plan as defined in Code Section 408(p), a plan or contract described in Code Section 403(b) or a plan described in Code Section 457(b) or (f)) at any time during the period beginning
on the date of plan termination and ending 12 months after all assets have been distributed from the Plan. Subject to Section 14.04, such a distribution must be made in a lump sum. 

12.02. Timing of Distribution Following Retirement or Termination of Employment. Except as otherwise elected by the Employer in Subsection
1.21(b) of the Adoption Agreement and provided in the Postponed Distribution Addendum to the Adoption Agreement, the balance of a Participant’s vested interest in his Account shall be distributable upon his termination of employment with the
Employer and all Related Employers, if any, because of death, normal, early, or disability retirement (as permitted under the Plan), or other termination of employment. Notwithstanding the foregoing, a Participant may elect to postpone distribution
of his Account until the date in Subsection 1.21(a) of the Adoption Agreement, unless the Employer has elected in Subsection 1.20(f)(1) of the Adoption Agreement to cash out de minimus Accounts and the Participant’s vested interest in his
Account does not exceed the amount subject to automatic distribution pursuant to Section 13.02. A Participant who elects to postpone distribution has a continuing election to receive such distribution prior to the date as of which distribution
is required, unless such Participant is reemployed as an Employee.  

  
 46 

 12.03. Participant Consent to Distribution. No distribution shall be made to the Participant before
he reaches his Normal Retirement Age (or age 62, if later) without the Participant’s consent, unless the Employer has elected in Subsection 1.20(f)(1) of the Adoption Agreement to cash out de minimus Accounts and the Participant’s vested
interest in his Account does not exceed the amount subject to automatic distribution pursuant to Section 13.02. Such consent shall be made within the 90-day period ending on the Participant’s Annuity Starting Date.  

If a Participant’s vested interest in his Account exceeds the maximum cash out limit permitted under Code Section 411(a)(11)(A)
($5,000 as of January 1, 2005), the consent of the Participant’s spouse must also be obtained if the Participant’s Account is subject to the provisions of Section 14.04, unless the distribution shall be made in the form of a
“qualified joint and survivor annuity” or “qualified preretirement survivor annuity” as those terms are defined in Section 14.01. A spouse’s consent to early distribution, if required, must satisfy the requirements of
Section 14.06. 
 Neither the consent of the Participant nor the Participant’s spouse shall be required to the extent that a
distribution is required to satisfy Code Section 401(a)(9) or Code Section 415. In addition, upon termination of the Plan if it does not offer an annuity option (purchased from a commercial provider) and if the Employer or any Related
Employer does not maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7)) the Participant’s Account shall, without the Participant’s consent, be distributed to the
Participant. However, if any Related Employer maintains another defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7)) then the Participant’s Account shall be transferred, without the
Participant’s consent, to the other plan if the Participant does not consent to an immediate distribution. 
 12.04. Required Commencement of
Distribution to Participants. In no event shall distribution to a Participant commence later than the date in Section 1.21(a) of the Adoption Agreement, which date shall not be later than the earlier of the dates described in
(a) and (b) below:  
 (a) unless the Participant (and his spouse, if appropriate) elects otherwise, the 60th day after the close of
the Plan Year in which occurs the latest of (i) the date on which the Participant attains Normal Retirement Age, or age 65, if earlier, (ii) the date on which the Participant’s employment with the Employer and all Related Employers
ceases, or (iii) the 10th anniversary of the year in which the Participant commenced participation in the Plan; and 
 (b) the Participant’s
Required Beginning Date. 
 Notwithstanding the provisions of Subsection 12.04(a) above, the failure of a Participant (and the
Participant’s spouse, if applicable) to consent to a distribution shall be deemed to be an election to defer commencement of payment as provided in Section 12.02 above. 

12.05. Required Commencement of Distribution to Beneficiaries. Subject to the requirements of Subsection 12.05(a) below, if a Participant dies
before his Annuity Starting Date, the Participant’s Beneficiary shall receive distribution of the Participant’s vested interest in his Account in the form provided under Article 13 or 14, as applicable, beginning as soon as reasonably
practicable following the date the Beneficiary’s application for distribution is filed with the Administrator. If distribution is to be made to a Participant’s spouse, it shall be made available within a reasonable period of time after the
Participant’s death that is no less favorable than the period of time applicable to other distributions.  
 (a) Death of Participant Before
Distributions Begin. If the Participant dies before distributions begin, the Participant’s entire vested interest will be distributed, or begin to be distributed, no later than as follows: 

(1) If the Participant’s surviving spouse is the Participant’s sole “designated beneficiary,” then, except as otherwise elected under
Subsection 12.05(b), minimum distributions, as described in Section 13.03, will begin to the surviving spouse by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31
of the calendar year in which the Participant would have attained age 70  1⁄2, if later. 

  
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 (2) If the Participant’s surviving spouse is not the Participant’s sole “designated
beneficiary,” then, except as otherwise elected under Subsection 12.05(b), minimum distributions, as described in Section 13.03, will begin to the “designated beneficiary” by December 31 of the calendar year immediately
following the calendar year in which the Participant died. 
 (3) 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 vested interest will be distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 

(4) If the Participant’s surviving spouse is the Participant’s sole “designated beneficiary” and the surviving spouse dies after the
Participant but before distributions to the surviving spouse begin, this Subsection 12.05(a), other than Subsection 12.05(a)(1), will apply as if the surviving spouse were the Participant. 

For purposes of this Subsection 12.05(a), unless Subsection 12.05(a)(4) applies, distributions are considered to begin on the
Participant’s Required Beginning Date. If Subsection 12.05(a)(4) applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under Subsection 12.05(a)(1). 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 Subsection 12.05(a)(1)), the date distributions are considered to begin is the date distributions actually commence. 
 (b)
Election of 5-Year Rule. Participants or Beneficiaries may elect on an individual basis whether the 5-year rule described in Subsection 12.05(a)(3) or the minimum distribution rule described in Section 13.03 applies to distributions
after the death of a Participant who has a “designated beneficiary.” The election must be made no later than the earlier of September 30 of the calendar year in which distribution would be required to begin under Subsection 12.05(a),
or by September 30 of the calendar year which contains the fifth anniversary of the Participant’s (or, if applicable, the surviving spouse’s) death. If neither the Participant nor the Beneficiary makes an election under this
Subsection 12.05(b), distributions will be made in accordance with Subsection 12.05(a) and Section 13.03. 
 Subject to the
requirements of Subsection 12.05(a) above, if a Participant dies on or after his Annuity Starting Date, but before his entire vested interest in his Account is distributed, his Beneficiary shall receive distribution of the remainder of the
Participant’s vested interest in his Account beginning as soon as reasonably practicable following the Participant’s date of death in a form that provides for distribution at least as rapidly as under the form in which the Participant was
receiving distribution. 
 For purposes of this Section 12.05, “designated beneficiary” is as defined in Subsection
13.03(c)(1). 
 12.06. Whereabouts of Participants and Beneficiaries. The Administrator shall at all times be responsible for determining the
whereabouts of each Participant or Beneficiary who may be entitled to benefits under the Plan and shall direct the Trustee as to the maintenance of a current address of each such Participant or Beneficiary. The Trustee shall be under no duty to make
any distributions other than those for which it has received satisfactory direction from the Administrator.  
 Notwithstanding the
foregoing, if the Trustee attempts to make a distribution in accordance with the Administrator’s instructions but is unable to make such distribution because the whereabouts of the distributee is unknown, the Trustee shall notify the
Administrator of such situation and thereafter the Trustee shall be under no duty to make any further distributions to such distributee until it receives further written instructions from the Administrator. 

  
 48 

 If the Administrator is unable after diligent attempts to locate a Participant or Beneficiary who
is entitled to a benefit under the Plan, the benefit otherwise payable to such Participant or Beneficiary shall be forfeited and applied as provided in Section 11.09. If a benefit is forfeited because the Administrator determines that the
Participant or Beneficiary cannot be found, such benefit shall be reinstated by the Employer if a claim is filed by the Participant or Beneficiary with the Administrator and the Administrator confirms the claim to the Employer. Notwithstanding the
above, forfeiture of a Participant’s or Beneficiary’s benefit may occur only if a distribution could be made to the Participant or Beneficiary without obtaining the Participant’s or Beneficiary’s consent in accordance with the
requirements of Section 1.411(a)-11 of the Treasury Regulations. 
 Article 13. Form of Distribution. 

13.01. Normal Form of Distribution Under Profit Sharing Plan. Unless a Participant’s Account is subject to the requirements of
Section 14.03 or 14.04, distributions to a Participant or to the Beneficiary of the Participant shall be made in a lump sum in cash or, if elected by the Participant (or the Participant’s Beneficiary, if applicable) and provided by the
Employer in Section 1.20 of the Adoption Agreement, under a systematic withdrawal plan (installments). If elected by the Employer in Subsection 1.20(c) of the Adoption Agreement and subject to the requirements of Article 14, if applicable,
a Participant whose employment has terminated and whose Account is distributable in accordance with the provisions of Article 12 may elect to withdraw, in cash, a portion of his vested interest in his Account at any time. A Participant (or the
Participant’s Beneficiary, if applicable) who is receiving distribution under a systematic withdrawal plan may elect to accelerate installment payments or to receive a lump sum distribution of the remainder of his Account balance.  

Notwithstanding anything herein to the contrary, if distribution to a Participant commences on the Participant’s Required Beginning Date
as determined under Subsection 2.01(uu);the Participant may elect to receive distributions under a systematic withdrawal plan that provides the minimum distributions required under Code Section 401(a)(9), as described in Section 13.03.

 Distributions shall be made in cash, except that distributions may be made in Fund Shares of marketable securities (as defined in Code
Section 731(c)(2)), other than Fund Shares of Employer Stock as defined in Section 20.12, at the election of the Participant, pursuant to the qualifying rollover of such distribution to a Fidelity Investments® individual retirement
account. 
 13.02. Cash Out Of Small Accounts. Notwithstanding any other provision of the Plan to the contrary, if the
Employer elected to cash out small Accounts as provided in Subsection 1.20(f)(1) of the Adoption Agreement, and a Participant’s vested interest in his Account does not exceed $1,000 the Participant’s vested interest in his Account shall be
distributed in a lump sum following the Participant’s termination of employment because of retirement, disability, or other termination of employment. If elected by the Employer in Subsection 1.20(f)(1)(A) of the Adoption Agreement, if a
mandatory distribution greater than $1,000 is made to a Participant in accordance with the provisions of this Section prior to the Participant’s Normal Retirement Age (or age 62, if later) and the Participant does not elect to have such
distribution paid directly to an eligible retirement plan specified by the Participant in a direct rollover or to receive such distribution directly, then the Administrator will pay the distribution in a direct rollover to an individual retirement
plan designated by the Administrator. For purposes of determining whether an amount being distributed pursuant to this Section 13.02 will be subject to a direct rollover by the Administrator, a Participant’s Roth 401(k) Contributions
Account will be considered separately from the amount within the Participant’s non-Roth Account. 
 If the Employer elected to cash out
small Accounts as provided in Subsection 1.20(f)(1) of the Adoption Agreement and if distribution is to be made to a Participant’s Beneficiary following the death of the Participant and the Beneficiary’s vested interest in the
Participant’s Account does not exceed the maximum cash out limit permitted under Code Section 411(a)(11)(A) ($5,000 as of January 1, 2005), distribution shall be made to the Beneficiary in a lump sum following the Participant’s
death. 
 13.03. Minimum Distributions. Unless a Participant’s vested interest in his Account is distributed in the form of an annuity
purchased from an insurance company or in a single sum on or before the Participant’s Required 

  
 49 

 
Beginning Date, as of the first “distribution calendar year” distributions will be made in accordance with this Section. If the Participant’s vested interest in his Account 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 Section 401(a)(9) and the Treasury Regulations issued thereunder. 

Notwithstanding the foregoing or any other provisions of this Section, distributions may be made under a designation made before
January 1, 1984, in accordance with Section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of Subsection 13.03(d) below. 

(a) Required Minimum Distributions During a Participant’s Lifetime. During a Participant’s lifetime, the minimum amount that will be
distributed for 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 set forth in Section 1.401(a)(9)-9 of the Treasury Regulations, using the Participant’s age as of the Participant’s birthday in the
“distribution calendar year”; or 
 (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 set forth in Section 1.401(a)(9)-9 of the Treasury Regulations,
using the Participant’s and spouse’s attained ages as of the Participant’s and spouse’s birthdays in the “distribution calendar year.” 

Required minimum distributions will be determined under this Subsection 13.03(a) beginning with the first “distribution calendar
year” and up to and including the “distribution calendar year” that includes the Participant’s date of death. 
 (b) Required Minimum
Distributions After Participant’s Death. 
 (1) If a Participant dies on or after the date distributions begin and there is a “designated
beneficiary,” the minimum amount that will be distributed for each “distribution calendar year” after the year of the Participant’s death is the quotient obtained by dividing the Participant’s “account balance” by
the longer of the remaining “life expectancy” of the Participant or the remaining “life expectancy” of the Participant’s “designated beneficiary,” determined as follows: 

(A) 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. 
 (B) If the Participant’s surviving spouse is the Participant’s sole “designated beneficiary,” the
remaining life expectancy of the surviving spouse is calculated for each distribution calendar year after the year of the Participant’s death using the surviving spouse’s age as of the spouse’s birthday in that year. For
“distribution calendar years” after the year of the surviving spouse’s death, the remaining “life expectancy” of the surviving spouse is calculated using the age of the surviving spouse as of the spouse’s birthday in
the calendar year of the spouse’s death, reduced by one for each subsequent calendar year. 
 (C) 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 “designated beneficiary” in the year following the
year of the Participant’s death, reduced by one for each subsequent year. 
 (2) 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 

  
 50 

 
amount that will be distributed for each “distribution calendar year” after the year of the Participant’s death is the quotient obtained by dividing the Participant’s
“account balance” by the Participant’s remaining “life expectancy” calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. 

(3) Unless the Participant or Beneficiary elects otherwise in accordance with Subsection 12.05(b), 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,” determined as provided in Subsection 13.03(b)(1). 

(4) 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 full vested interest in his Account will be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s
death. 
 (5) 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 Subsection 12.05(a)(1), Subsections 13.03(b)(3) and (4) will apply as if the surviving spouse were the
Participant. 
 For purposes of this Subsection 13.03(b), unless Subsection 13.03(b)(5) applies, distributions are considered to begin on
the Participant’s Required Beginning Date. If Subsection 13.03(b)(5) applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under Subsection 12.05(a)(1). 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 Subsection 12.05(a)(1)), the date distributions are considered to begin is the date distributions actually commence. 
 (c)
Definitions. For purposes of this Section 13.03, the following special definitions shall apply: 
 (1) “Designated beneficiary”
means the individual who is the Participant’s Beneficiary as defined under Section 2.01(g) and is the designated beneficiary under Code Section 401(a)(9) and Section 1.401(a)(9)-4 of the Treasury Regulations. 

(2) “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 which contains the Participant’s Required Beginning Date. For distributions beginning after the
Participant’s death, the first “distribution calendar year” is the calendar year in which distributions are required to begin under Subsection 12.05(a). The required minimum distribution for the Participant’s first
“distribution calendar year” will be made on or before the Participant’s Required Beginning Date. The required minimum distribution for other “distribution calendar years,” including the required minimum distribution for the
“distribution calendar year” in which the Participant’s Required Beginning Date occurs, will be made on or before December 31 of that “distribution calendar year.” 

(3) “Life expectancy” means life expectancy as computed by use of the Single Life Table in Section 1.401(a)(9)-9 of the Treasury
Regulations. 
 (4) A Participant’s “account balance” means the balance of the Participant’s vested interest in his Account
as of the last valuation date in the calendar year immediately preceding the 

  
 51 

 
“distribution calendar year” (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the Account 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. 

(d) Section 242(b)(2) Elections. Notwithstanding any other provisions of this Section and subject to the requirements of Article 14, if
applicable, distribution on behalf of a Participant, including a five-percent owner, may be made pursuant to an election under Section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act of 1982 and in accordance with all of the following
requirements: 
 (1) The distribution is one which would not have disqualified the Trust under Code Section 401(a)(9), if applicable, or any other
provisions of Code Section 401(a), as in effect prior to the effective date of Section 242(a) of the Tax Equity and Fiscal Responsibility Act of 1982. 

(2) The distribution is in accordance with a method of distribution elected by the Participant whose vested interest in his Account is being distributed
or, if the Participant is deceased, by a Beneficiary of such Participant. 
 (3) Such election was in writing, was signed by the Participant or the
Beneficiary, and was made before January 1, 1984. 
 (4) The Participant had accrued a benefit under the Plan as of December 31, 1983. 

(5) The method of distribution elected by the Participant or the Beneficiary specifies the form of the distribution, the time at which distribution will
commence, the period over which distribution will be made, and in the case of any distribution upon the Participant’s death, the Beneficiaries of the Participant listed in order of priority. 

A distribution upon death shall not be made under this Subsection 13.03(d) unless the information in the election contains the required
information described above with respect to the distributions to be made upon the death of the Participant. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Participant or the
Beneficiary to whom such distribution is being made will be presumed to have designated the method of distribution under which the distribution is being made, if this method of distribution was specified in writing and the distribution satisfies the
requirements in Subsections 13.03(d)(1) and (5). If an election is revoked, any subsequent distribution will be in accordance with the other provisions of the Plan. Any changes in the election will be considered to be a revocation of the election.
However, the mere substitution or addition of another Beneficiary (one not designated as a Beneficiary in the election), under the election will not be considered to be a revocation of the election, so long as such substitution or addition does not
alter the period over which distributions are to be made under the election directly, or indirectly (for example, by altering the relevant measuring life). 

The Administrator shall direct the Trustee regarding distributions necessary to comply with the minimum distribution rules set forth in this
Section 13.03. 
 13.04. Direct Rollovers. Notwithstanding any other provision of the Plan to the contrary, a “distributee” may
elect, at the time and in the manner prescribed by the Administrator, to have any portion or all of an “eligible rollover distribution” paid directly to an “eligible retirement plan” specified by the “distributee” in a
direct rollover; provided, however, that a “distributee” may not elect a direct rollover with respect to a portion of an “eligible rollover distribution” if such portion totals less than $500. In applying the $500 minimum on
rollovers of a portion of a distribution, any “eligible rollover distribution” from a Participant’s Roth 401(k) Contributions Account will be considered separately from any “eligible rollover distribution” from the
Participant’s non-Roth Account.  

  
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 The portion of any “eligible rollover distribution” consisting of Employee
Contributions may only be rolled over to an individual retirement account or annuity described in Code Section 408(a) or (b) or to a qualified defined contribution plan described in Code Section 401(a) or 403(a) that provides for
separate accounting with respect to such accounts, including separate accounting for the portion of such “eligible rollover distribution” that is includible in income and the portion that is not includible in income. That portion of any
“eligible rollover distribution” consisting of Roth 401(k) Contributions, may only be rolled over to another designated Roth account established for the individual under an applicable retirement plan described in Code
Section 402A(e)(1) that provides for “designated Roth contributions”, as defined in Section 6.01, or to a Roth individual retirement account described in Code Section 408A, subject to the rules of Code Section 402(c).

 For purposes of this Section 13.04, the following definitions shall apply: 

(a) “Distributee” means a Participant, the Participant’s surviving spouse, and the Participant’s spouse or former spouse who is the
alternate payee under a qualified domestic relations order, who is entitled to receive a distribution from the Participant’s vested interest in his Account. 

(b) “Eligible retirement plan” means an individual retirement account described in Code Section 408(a), an individual retirement annuity
described in Code Section 408(b), an annuity plan described in Code Section 403(a), a qualified defined contribution plan described in Code Section 401(a), an annuity contract described in Code Section 403(b), an eligible
deferred compensation plan described in Code Section 457(b) that is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, provided that such 457 plan provides
for separate accounting with respect to such rolled over amounts, that accepts “eligible rollover distributions”, or a Roth individual retirement account described in Code Section 408A. 

(c) “Eligible rollover distribution” means 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 the following: 
 (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 Section 401(a)(9); or 
 (3) any hardship withdrawal made in accordance with the provisions of
Section 10.05 or the In-Service Withdrawals Addendum to the Adoption Agreement. 
 13.05. Notice Regarding Timing and Form of
Distribution. Within the period beginning 90 days before a Participant’s Annuity Starting Date and ending 30 days before such date, the Administrator shall provide such Participant with written notice containing a general
description of the material features of each form of distribution available under the Plan and an explanation of the financial effect of electing each form of distribution available under the Plan. The notice shall also inform the Participant of his
right to defer receipt of the distribution until the date in Subsection 1.21(a) of the Adoption Agreement and his right to make a direct rollover. 

Distribution may commence fewer than 30 days after such notice is given, provided that: 

(a) the Administrator clearly informs the Participant that the Participant has a right to a period of at least 30 days after receiving the notice to
consider the decision of whether or not to elect a distribution (and, if applicable, a particular distribution option); 
 (b) the Participant, after
receiving the notice, affirmatively elects a distribution, with his spouse’s written consent, if necessary; 

  
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 (c) if the Participant’s Account is subject to the requirements of Section 14.04, the following
additional requirements apply: 
 (1) the Participant is permitted to revoke his affirmative distribution election at any time prior to the later of
(A) his Annuity Starting Date or (B) the expiration of the seven-day period beginning the day after such notice is provided to him; and 

(2) distribution does not begin to such Participant until such revocation period ends. 

13.06. Determination of Method of Distribution. Subject to Section 13.02, the Participant shall determine the method of distribution of
benefits to himself and may determine the method of distribution to his Beneficiary. If the Participant does not determine the method of distribution to his Beneficiary or if the Participant permits his Beneficiary to override his determination, the
Beneficiary, in the event of the Participant’s death, shall determine the method of distribution of benefits to himself as if he were the Participant. A determination by the Beneficiary must be made no later than the close of the calendar year
in which distribution would be required to begin under Section 12.05 or, if earlier, the close of the calendar year in which the fifth anniversary of the death of the Participant occurs.  

13.07. Notice to Trustee. The Administrator shall notify the Trustee in any medium acceptable to the Trustee, which may be specified in the
Service Agreement, whenever any Participant or Beneficiary is entitled to receive benefits under the Plan. The Administrator’s notice shall indicate the form of payment of benefits that such Participant or Beneficiary shall receive, (in the
case of distributions to a Participant) the name of any designated Beneficiary or Beneficiaries, and such other information as the Trustee shall require.  

Article 14. Superseding Annuity Distribution Provisions. 

14.01. Special Definitions. For purposes of this Article, the following special definitions shall apply:  

(a) “Qualified joint and survivor annuity” means (1) if the Participant is not married on his Annuity Starting Date, an immediate
annuity payable for the life of the Participant or (2) if the Participant is married on his Annuity Starting Date, an immediate annuity for the life of the Participant with a survivor annuity for the life of the Participant’s spouse (to
whom the Participant was married on the Annuity Starting Date) equal to 50 percent (or the percentage designated in Subsection 1.20(d)(2)(A)(i)(I) or 1.20(d)(2)(B)(i), as applicable, of the Adoption Agreement) of the amount of the annuity which
is payable during the joint lives of the Participant and such spouse, provided that the survivor annuity shall not be payable to a Participant’s spouse if such spouse is not the same spouse to whom the Participant was married on his Annuity
Starting Date. 
 (b) “Qualified preretirement survivor annuity” means an annuity purchased with at least 50 percent of a
Participant’s vested interest in his Account that is payable for the life of a Participant’s surviving spouse. The Employer shall specify that portion of a Participant’s vested interest in his Account that is to be used to purchase
the “qualified preretirement survivor annuity” in Section 1.20 of the Adoption Agreement. 
 14.02. Applicability. The
provisions of this Article shall apply to a Participant’s Account if:  
 (a) the Plan includes assets transferred from a money purchase
pension plan; 
 (b) the Plan is an amendment and restatement of a plan that provided an annuity form of payment and such form of payment has not
been eliminated pursuant to Subsection 1.20(e) of the Adoption Agreement; 

  
 54 

 (c) the Plan is an amendment and restatement of a plan that provided an annuity form of payment and such
form of payment has been eliminated pursuant to Subsection 1.20(e) of the Adoption Agreement, but the Participant elected a life annuity form of payment before the effective date of the elimination; 

(d) the Participant’s Account contains assets attributable to amounts directly or indirectly transferred from a plan that provided an annuity form
of payment and such form of payment has not been eliminated pursuant to Subsection 1.20(e) of the Adoption Agreement; 
 (e) the
Participant’s Account contains assets attributable to amounts directly or indirectly transferred from a plan that provided an annuity form of payment and such form of payment has been eliminated pursuant to Subsection 1.20(e) of
the Adoption Agreement, but the Participant elected a life annuity form of payment before the effective date of the elimination. 
 14.03. Annuity
Form of Payment. To the extent provided in Section 1.20 of the Adoption Agreement, a Participant may elect distributions made in whole or in part in the form of an annuity contract. Any annuity contract distributed under the Plan shall
be subject to the provisions of this Section 14.03 and, to the extent provided therein, Sections 14.04 through 14.09.  
 (a) At the
direction of the Administrator, the Trustee shall purchase the annuity contract on behalf of a Participant or Beneficiary from an insurance company. Such annuity contract shall be nontransferable. 

(b) The terms of the annuity contract shall comply with the requirements of the Plan and distributions under such contract shall be made in accordance
with Code Section 401(a)(9) and the Treasury Regulations issued thereunder. 
 (c) The annuity contract may provide for payment over the life of
the Participant and, upon the death of the Participant, may provide a survivor annuity continuing for the life of the Participant’s designated Beneficiary. Such an annuity may provide for an annuity certain feature for a period not exceeding
the life expectancy of the Participant or, if the annuity is payable to the Participant and a designated Beneficiary, the joint life and last survivor expectancy of the Participant and such Beneficiary. If the Participant dies prior to his Annuity
Starting Date, the annuity contract distributed to the Participant’s Beneficiary may provide for payment over the life of the Beneficiary, and may provide for an annuity certain feature for a period not exceeding the life expectancy of the
Beneficiary. The types of annuity contracts provided under the Plan shall be limited to the types of annuities described in Section 1.20 of the Adoption Agreement and the Forms of Payment Addendum to the Adoption Agreement. 

(d) The annuity contract must provide for nonincreasing payments. 

14.04. “Qualified Joint and Survivor Annuity” and “Qualified Preretirement Survivor Annuity” Requirements. The requirements
of this Section 14.04 apply to a Participant’s Account if:  
 (a) the Plan includes assets transferred from a money purchase pension
plan; 
 (b) the Employer has selected in Subsection 1.20(d)(2)(B) of the Adoption Agreement that distribution in the form of a life annuity is the
normal form of distribution with respect to such Participant’s Account; or 
 (c) the Employer has selected in Subsection 1.20(d)(2)(A) of the
Adoption Agreement that distribution in the form of a life annuity is an optional form of distribution with respect to such Participant’s Account and the Participant is permitted to elect and has elected distribution in the form of an annuity
contract payable over the life of the Participant. 

  
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 If a Participant’s Account is subject to the requirements of this Section 14.04, distribution shall be
made to the Participant with respect to such Account in the form of a “qualified joint and survivor annuity” (with a survivor annuity in the percentage amount specified by the Employer in Subsection 1.20 of the Adoption Agreement) in the
amount that can be purchased with such Account unless the Participant waives the “qualified joint and survivor annuity” as provided in Section 14.05. If the Participant dies prior to his Annuity Starting Date, distribution shall be
made to the Participant’s surviving spouse, if any, in the form of a “qualified preretirement survivor annuity” in the amount that can be purchased with such Account unless the Participant waives the “qualified preretirement
survivor annuity” as provided in Section 14.05, or the Participant’s surviving spouse elects in writing to receive distribution in one of the other forms of payment provided under the Plan. A Participant’s Account that is subject
to the requirements of this Section 14.04 shall be used to purchase the “qualified preretirement survivor annuity” and the balance of the Participant’s vested interest in his Account that is not used to purchase the
“qualified preretirement survivor annuity” shall be distributed to the Participant’s designated Beneficiary in accordance with the provisions of Sections 11.04 and 12.05. 

14.05. Waiver of the “Qualified Joint and Survivor Annuity” and/or “Qualified Preretirement Survivor Annuity” Rights. A
Participant may waive the “qualified joint and survivor annuity” described in Section 14.04 and elect another form of distribution permitted under the Plan at any time during the 90-day period ending on his Annuity Starting Date;
provided, however, that if the Participant is married, his spouse must consent in writing to such election as provided in Section 14.06.  

A Participant may waive the “qualified preretirement survivor annuity” and designate a non-spouse Beneficiary at any time during the
“applicable election period”; provided, however, that the Participant’s spouse must consent in writing to such election as provided in Section 14.06. The “applicable election period” begins on the later of (1) the
date the Participant’s Account becomes subject to the requirements of Section 14.04 or (2) the first day of the Plan Year in which the Participant attains age 35 or, if he terminates employment prior to such date, the date he
terminates employment with the Employer and all Related Employers. The “applicable election period” ends on the earlier of the Participant’s Annuity Starting Date or the date of the Participant’s death. A Participant whose
employment has not terminated may elect to waive the “qualified preretirement survivor annuity” prior to the Plan Year in which he attains age 35, provided that any such waiver shall cease to be effective as of the first day of the Plan
Year in which the Participant attains age 35. 
 A Participant’s waiver of the “qualified joint and survivor annuity” or
“qualified preretirement survivor annuity” shall be valid only if the applicable notice described in Section 14.07 or 14.08 has been provided to the Participant. 

14.06. Spouse’s Consent to Waiver. A spouse’s written consent to a Participant’s waiver of the “qualified joint and survivor
annuity” or “qualified preretirement survivor annuity” forms of distribution must acknowledge the effect of the Participant’s election and must be witnessed by a Plan representative or a notary public. In addition, the
spouse’s written consent must either (a) specify the form of distribution elected instead of the “qualified joint and survivor annuity”, if applicable, and that such form may not be changed (except to a “qualified joint and
survivor annuity”) without written spousal consent and specify any non-spouse Beneficiary designated by the Participant, if applicable, and that such designation may not be changed without written spousal consent or (b) acknowledge that
the spouse has the right to limit consent as provided in clause (a) above, but permit the Participant to change the form of distribution elected or the designated Beneficiary without the spouse’s further consent.  

A Participant’s spouse shall be deemed to have given written consent to a Participant’s waiver if the Participant establishes to the
satisfaction of a Plan representative that spousal consent cannot be obtained because the spouse cannot be located or because of other circumstances set forth in Code Section 401(a)(11) and Treasury Regulations issued thereunder. 

Any written consent given or deemed to have been given by a Participant’s spouse hereunder shall be irrevocable and shall be effective
only with respect to such spouse and not with respect to any subsequent spouse. 

  
 56 

 A spouse’s consent to a Participant’s waiver shall be valid only if the applicable
notice described in Section 14.07 or 14.08 has been provided to the Participant. 
 14.07. Notice Regarding “Qualified Joint and Survivor
Annuity”. The notice provided to a Participant under Section 14.05 shall include a written explanation of (a) the terms and conditions of the “qualified joint and survivor annuity” provided herein, (b) the
financial effect of receiving payment under the “qualified joint and survivor annuity”, (c) the Participant’s right to make, and the effect of, an election to waive the “qualified joint and survivor annuity”,
(d) the rights of the Participant’s spouse under Section 14.06, and (e) the Participant’s right to revoke an election to waive the “qualified joint and survivor annuity” prior to his Annuity Starting Date. 

 14.08. Notice Regarding “Qualified Preretirement Survivor Annuity”. If a Participant’s Account is subject to the
requirements of Section 14.04, the Participant shall be provided with a written explanation of the “qualified preretirement survivor annuity” comparable to the written explanation provided with respect to the “qualified joint and
survivor annuity”, as described in Section 14.07. Such explanation shall be furnished within whichever of the following periods ends last:  

(a) the period beginning with the first day of the Plan Year in which the Participant reaches age 32 and ending with the end of the Plan Year preceding
the Plan Year in which he reaches age 35; 
 (b) a reasonable period ending after the Employee becomes an Active Participant; 

(c) a reasonable period ending after Section 14.04 first becomes applicable to the Participant’s Account; or 

(d) in the case of a Participant who separates from service before age 35, a reasonable period ending after such separation from service. 

For purposes of the preceding sentence, the two-year period beginning one year prior to the date of the event described in Subsection
14.08(b), (c) or (d) above, whichever is applicable, and ending one year after such date shall be considered reasonable, provided, that in the case of a Participant who separates from service under Subsection 14.08(d) above and
subsequently recommences employment with the Employer, the applicable period for such Participant shall be redetermined in accordance with this Section 14.08. 

14.09. Former Spouse. For purposes of this Article, a former spouse of a Participant shall be treated as the spouse or surviving spouse of the
Participant, and a current spouse shall not be so treated, to the extent required under a qualified domestic relations order, as defined in Code Section 414(p).  

Article 15. Top-Heavy Provisions. 
 15.01.
Definitions. For purposes of this Article, the following special definitions shall apply: 
 (a) “Determination date” means, for
any Plan Year subsequent to the first Plan Year, the last day of the preceding Plan Year. For the first Plan Year of the Plan, “determination date” means the last day of that Plan Year. 

(b) “Determination period” means the Plan Year containing the “determination date”. 

(c) “Distribution period” means (i) for any distribution made to an employee on account of severance from employment, death, disability,
or termination of a plan which would have been part of the “required aggregation group” had it not been terminated, the one-year period ending on the “determination date” and (ii) for any other distribution, the five-year
period ending on the “determination date”. 

  
 57 

 (d) “Key employee” means any Employee or former Employee (including any deceased Employee) who
at any time during the “determination period” was (1) an officer of the Employer or a Related Employer having annual Compensation greater than the dollar amount specified in Code Section 416(i)(1)(A)(I) adjusted under Code
Section 416(i)(1) for Plan Years beginning after December 31, 2002 (e.g., $135,000 for Plan Years beginning in 2005), (2) a five-percent owner of the Employer or a Related Employer, or (3) a one-percent owner of the Employer or a
Related Employer having annual Compensation of more than $150,000. The determination of who is a “key employee” shall be made in accordance with Code Section 416(i)(1) and any applicable guidance or regulations issued thereunder. 

(e) “Permissive aggregation group” means the “required aggregation group” plus any other qualified plans of the Employer or a
Related Employer which, when considered as a group with the “required aggregation group”, would continue to satisfy the requirements of Code Sections 401(a)(4) and 410. 

(f) “Required aggregation group” means: 

(1) Each qualified plan of the Employer or Related Employer in which at least one “key employee” participates, or has participated at any time
during the “determination period” or, unless and until modified by future Treasury guidance, any of the four preceding Plan Years (regardless of whether the plan has terminated), and 

(2) any other qualified plan of the Employer or Related Employer which enables a plan described in Subsection 15.01(f)(1) above to meet the requirements
of Code Section 401(a)(4) or 410. 
 (g) “Top-heavy plan” means a plan in which any of the following conditions exists: 

(1) the “top-heavy ratio” for the plan exceeds 60 percent and the plan is not part of any “required aggregation group” or
“permissive aggregation group”; 
 (2) the plan is a part of a “required aggregation group” but not part of a “permissive
aggregation group” and the “top-heavy ratio” for the “required aggregation group” exceeds 60 percent; or 
 (3) the plan
is a part of a “required aggregation group” and a “permissive aggregation group” and the “top-heavy ratio” for both groups exceeds 60 percent. 

Notwithstanding the foregoing, a plan is not a “top-heavy plan” for a Plan Year if it consists solely of a cash or deferred arrangement that
satisfies the nondiscrimination requirements under Code Section 401(k) by application of Code Section 401(k)(12) and, if matching contributions are provided under such plan, satisfies the nondiscrimination requirements under Code
Section 401(m) by application of Code Section 401(m)(11). 
 (h) “Top-heavy ratio” means: 

(1) With respect to the Plan, or with respect to any “required aggregation group” or “permissive aggregation group” that consists
solely of defined contribution plans (including any simplified employee pension, as defined in Code Section 408(k)), a fraction, the numerator of which is the sum of the account balances of all “key employees” under the plans as of
the “determination date” (including any part of any account balance distributed during the “distribution period”), and the denominator of which is the sum of all account balances (including any part of any account balance
distributed during the “distribution period”) of all participants under the plans as of the “determination date”. Both the numerator and denominator of the “top-heavy ratio” shall be increased, to the extent required by
Code Section 416, to reflect any contribution which is due but unpaid as of the “determination date”. 
 (2) With respect to any
“required aggregation group” or “permissive aggregation group” that includes one or more defined benefit plans which, during the “determination period”, has covered or could cover an Active Participant in the Plan, a
fraction, the numerator of which is the sum of the account balances under the defined contribution plans for all “key employees” and the present value of accrued benefits under the defined benefit plans for all “key employees”,
and the denominator of which is the sum of the account balances under the defined contribution plans for all participants and the present value of accrued benefits under the defined benefit plans for all participants. Both the numerator and
denominator of the “top-heavy ratio” shall be increased for any distribution of an account balance or an accrued benefit made during the “distribution period” and any contribution due but unpaid as of the “determination
date”. 

  
 58 

 For purposes of Subsections 15.01(h)(1) and (2) above, the value of accounts shall be
determined as of the most recent “determination date” and the present value of accrued benefits shall be determined as of the date used for computing plan costs for minimum funding that falls within 12 months of the most recent
“determination date”, except as provided in Code Section 416 and the regulations issued thereunder for the first and second plan years of a defined benefit plan. When aggregating plans, the value of accounts and accrued benefits shall
be calculated with reference to the “determination dates” that fall within the same calendar year. 
 The accounts and accrued
benefits of a Participant who is not a “key employee” but who was a “key employee” in a prior year, or who has not performed services for the Employer or any Related Employer at any time during the one-year period ending on the
“determination date”, shall be disregarded. The calculation of the “top-heavy ratio”, and the extent to which distributions, rollovers, and transfers are taken into account, shall be made in accordance with Code Section 416
and the regulations issued thereunder. Deductible employee contributions shall not be taken into account for purposes of computing the “top-heavy ratio”. 

For purposes of determining if the Plan, or any other plan included in a “required aggregation group” of which the Plan is a part,
is a “top-heavy plan”, the accrued benefit in a defined benefit plan of an Employee other than a “key employee” shall be determined under the method, if any, that uniformly applies for accrual purposes under all plans maintained
by the Employer or a Related Employer, or, if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional accrual rate of Code Section 411(b)(1)(C). 

15.02. Application. If the Plan is or becomes a “top-heavy plan” in any Plan Year or is automatically deemed to be a “top-heavy
plan” in accordance with the Employer’s selection in Subsection 1.22(a)(1) of the Adoption Agreement, the provisions of this Article shall apply and shall supersede any conflicting provision in the Plan. Notwithstanding the foregoing, the
provisions of this Article shall not apply if Subsection 1.22(a)(3) of the Adoption Agreement is selected.  
 15.03. Minimum Contribution.
Except as otherwise specifically provided in this Section 15.03, the Nonelective Employer Contributions made for the Plan Year on behalf of any Active Participant who is not a “key employee”, when combined with the Matching
Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) of such
Participant’s Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4) or 410, the largest percentage of
Employer contributions made on behalf of any “key employee” for the Plan Year, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key
employee” for the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder.  

If an Active Participant is entitled to receive a minimum contribution under another qualified plan maintained by the Employer or a Related
Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the 

  
 59 

 
minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution
requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption
Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a
Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. 

The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant even though, under other Plan
provisions, the Active Participant would not otherwise be entitled to receive a contribution, or would have received a lesser contribution for the Plan Year, because (a) the Active Participant failed to complete the Hours of Service requirement
selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s Compensation was less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year to the
Account of an Active Participant who is not employed by the Employer or a Related Employer on the last day of the Plan Year. 
 That portion
of a Participant’s Account that is attributable to minimum contributions required under this Section 15.03, to the extent required to be nonforfeitable under Code Section 416(b), may not be forfeited under Code
Section 411(a)(3)(B). 
 15.04. Determination of Minimum Required Contribution. For purposes of determining the amount of any minimum
contribution required to be made on behalf of a Participant who is not a “key employee” for a Plan Year, the Matching Employer Contributions made on behalf of such Participant and the Nonelective Employer Contributions allocated to such
Participant for the Plan Year shall be aggregated. If the aggregate amount of such contributions, when expressed as a percentage of such Participant’s Compensation for the Plan Year, is less than the minimum contribution required to be made to
such Participant under Section 15.03, the Employer shall make an additional contribution on behalf of such Participant in an amount that, when aggregated with the Matching Employer Contributions and Nonelective Employer Contributions previously
allocated to such Participant, will equal the minimum contribution required to be made to such Participant under Section 15.03.  
 15.05.
Accelerated Vesting. For any Plan Year in which the Plan is or is deemed to be a “top-heavy plan” and all Plan Years thereafter, the top-heavy vesting schedule provided in Subsection 1.22(c) of the Adoption Agreement shall
automatically apply to the Plan. The top-heavy vesting schedule applies to all benefits within the meaning of Code Section 411(a)(7) except those already subject to a vesting schedule which vests at least as rapidly in all cases as the schedule
elected in Subsection 1.22(c) of the Adoption Agreement, including benefits accrued before the Plan becomes a “top-heavy plan”. Notwithstanding the foregoing provisions of this Section 15.05, the top-heavy vesting schedule does not
apply to the Account of any Participant who does not have an Hour of Service after the Plan initially becomes or is deemed to have become a “top-heavy plan” and such Employee’s Account attributable to Employer Contributions shall be
determined without regard to this Section 15.05.  
 15.06. Exclusion of Collectively-Bargained Employees. Notwithstanding any
other provision of this Article 15, Employees who are included in a unit covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers shall not be
included in determining whether or not the Plan is a “top-heavy plan”. In addition, such Employees shall not be entitled to a minimum contribution under Section 15.03 or accelerated vesting under Section 15.05, unless otherwise
provided in the collective bargaining agreement.  
 Article 16. Amendment and Termination. 

16.01. Amendments by the Employer that do Not Affect Volume submitter Status. The Employer reserves the authority through a board of
directors’ resolution or similar action, subject to the provisions of Article 1 and Section 16.04, to amend the Plan as provided herein, and such amendment shall not affect the status of the Plan as a volume submitter plan. 

 (a) The Employer may amend the Adoption Agreement to make a change or changes in the provisions previously elected by it. Such amendment may be
made either by (1) completing an amended Adoption Agreement, or (2) adopting an amendment in the form provided by the Volume Submitter Sponsor. Any such amendment must be filed with the Trustee. 

(b) The Employer may adopt certain model amendments published by the Internal Revenue Service which specifically provide that their adoption shall not
cause the Plan to be treated as an individually designed plan. 

  
 60 

 16.02. Amendments by the Employer Adopting Provisions not Included in Volume Submitter Specimen Plan.
The Employer reserves the authority, subject to the provisions of Section 16.04, to amend the Plan by adopting provisions that are not included in the Volume Submitter Sponsor’s specimen plan. Any such amendment shall be made through
use of the Superseding Provisions Addendum to the Adoption Agreement. Any such amendment may affect the Plan’s status as a volume submitter adopter.  

16.03. Amendment by the Volume Submitter Sponsor. Effective as of the date the Volume Submitter Sponsor receives approval from the Internal
Revenue Service of its Volume Submitter specimen plan, the Volume Submitter Sponsor may in its discretion amend the volume submitter plan at any time, which amendment may also apply to the Plan maintained by the Employer. The Volume Submitter
Sponsor shall satisfy any recordkeeping and notice requirements imposed by the Internal Revenue Service in order to maintain its amendment authority. The Volume Submitter Sponsor shall provide a copy of any such amendment to each Employer adopting
its volume submitter plan at the Employer’s last known address as shown on the books maintained by the Volume Submitter Sponsor or its affiliates.  

Notwithstanding the above, the Volume Submitter Sponsor will no longer have the authority to amend the Plan on behalf of an adopting Employer
as of the earlier of (a) the date the Internal Revenue Service requires the Employer to file Form 5300 as an individually-designed plan as a result of an Employer amendment to the Plan to incorporate a type of plan that is not allowable in
the Volume Submitter program, as described in Section 16.02 of Rev. Proc. 2005-16 (or the successor thereto), or (b) the date the Employer’s Plan is otherwise considered an individually-designed plan due to the nature and extent of
amendments, as described in Section 24.03 of Rev. Proc. 2005-16 (or the successor thereto). 
 16.04. Amendments Affecting Vested Interest and/or
Accrued Benefits. Except as permitted by Section 16.05, Section 1.20(e) of the Adoption Agreement, and/or Code Section 411(d)(6) and regulations issued thereunder, no amendment to the Plan shall be effective to the extent that
it has the effect of decreasing a Participant’s Account or eliminating an optional form of benefit with respect to benefits attributable to service before the amendment. Furthermore, if the vesting schedule of the Plan is amended, the
nonforfeitable interest of a Participant in his Account, determined as of the later of the date the amendment is adopted or the date it becomes effective, shall not be less than the Participant’s nonforfeitable interest in his Account
determined without regard to such amendment.  
 If the Plan’s vesting schedule is amended because of a change to
“top-heavy plan” status, as described in Subsection 15.01(g), the accelerated vesting provisions of Section 15.05 shall continue to apply for all Plan Years thereafter, regardless of whether the Plan is a “top-heavy plan”
for such Plan Year. 
 If the Plan’s vesting schedule is amended and an Active Participant’s vested interest, as calculated by
using the amended vesting schedule, is less in any year than the Active Participant’s vested interest calculated under the Plan’s vesting schedule immediately prior to the amendment, the amended vesting schedule shall apply only to
Employees first hired on or after the effective date of the change in vesting schedule. 
 16.05. Retroactive Amendments made by Volume Submitter
Sponsor. An amendment made by the Volume Submitter Sponsor in accordance with Section 16.03 may be made effective on a date prior to the first day of the Plan Year in which it is adopted if, in published guidance, the Internal Revenue
Service either permits or requires such an amendment to be made to enable the Plan and Trust to satisfy the applicable requirements of the Code and all requirements for the retroactive amendment are satisfied.  

  
 61 

 16.06. Termination and Discontinuation of Contributions. The Employer has adopted the Plan with the
intention and expectation that assets shall continue to be held under the Plan on behalf of Participants and their Beneficiaries indefinitely and, unless the Plan is a frozen plan as provided in Subsection 1.01(g)(5) of the Adoption Agreement, that
contributions under the Plan shall be continued indefinitely. However, said Employer has no obligation or liability whatsoever to maintain the Plan for any length of time and may amend the Plan to discontinue contributions under the Plan or
terminate the Plan at any time without any liability hereunder for any such discontinuance or termination. 
 If the Plan is not already a
frozen plan, the Employer may amend the Plan to discontinue further contributions to the Plan by selecting Subsection 1.01(g)(5) of the Adoption Agreement. An Employer that has selected in Subsection 1.01(g)(5) of the Adoption Agreement may change
its selection and provide for contributions under the Plan to recommence with the intention that such contributions continue indefinitely, as provided in the preceding paragraph. 

The Employer may terminate the Plan by written notice delivered to the Trustee. Notwithstanding the effective date of the termination of the
Plan, loan payments being made pursuant to Section 9.07 shall continue to be remitted to the Trust until the loan has been defaulted or distributed pursuant to Sections 9.10 and 9.11 or Section 9.13, respectively. 

16.07. Distribution upon Termination of the Plan. Upon termination or partial termination of the Plan or complete discontinuance of
contributions thereunder, each Participant (including a terminated Participant with respect to amounts not previously forfeited by him) who is affected by such termination or partial termination or discontinuance shall have a vested interest in his
Account of 100 percent. Subject to Section 12.01 and Article 14, upon receipt of instructions from the Administrator, the Trustee shall distribute to each Participant or other person entitled to distribution the balance of the
Participant’s Account in a single lump sum payment. In the absence of such instructions, the Trustee shall notify the Administrator of such situation and the Trustee shall be under no duty to make any distributions under the Plan until it
receives instructions from the Administrator. Upon the completion of such distributions, the Trust shall terminate, the Trustee shall be relieved from all liability under the Trust, and no Participant or other person shall have any claims
thereunder, except as required by applicable law.  
 If distribution is to be made to a Participant or Beneficiary who cannot be
located, following the Administrator’s completion of such search methods as described in applicable Department of Labor guidance, the Administrator shall give instructions to the Trustee to roll over the distribution to an individual retirement
account established by the Administrator in the name of the missing Participant or Beneficiary, which account shall satisfy the requirements of the Department of Labor automatic rollover safe harbor generally applicable to amounts less than or equal
to the maximum cashout amount specified in Code Section 401(a)(31)(B)(ii) ($5,000 as of January 1, 2005) that are mandatorily distributed from the Plan. In the absence of such instructions, the Trustee shall make no distribution to the
distributee. 
 16.08. Merger or Consolidation of Plan; Transfer of Plan Assets. In case of any merger or consolidation of the Plan with, or
transfer of assets and liabilities of the Plan to, any other plan, provision must be made so that each Participant would, if the Plan then terminated, receive a benefit immediately after the merger, consolidation or transfer which is equal to or
greater than the benefit he would have been entitled to receive immediately before the merger, consolidation or transfer if the Plan had then terminated.  

Article 17. Amendment and Continuation of Prior Plan; Transfer of Funds to or from Other Qualified Plans. 

17.01. Amendment and Continuation of Prior Plan. In the event the Employer has previously established a plan (the “prior plan”) which
is a defined contribution plan under the Code and which on the date of adoption of the Plan meets the applicable requirements of Code Section 401(a), the Employer may, in accordance with the provisions of the prior plan, amend and restate the
prior plan in the form of the Plan and become the Employer hereunder, subject to the following:  
 (a) Subject to the provisions of the Plan,
each individual who was a Participant in the prior plan immediately prior to the effective date of such amendment and restatement shall become a Participant in the Plan on the effective date of the amendment and restatement, provided he is an
Eligible Employee as of that date. 

  
 62 

 (b) Except as provided in Section 16.04, no election may be made under the vesting provisions of the
Adoption Agreement if such election would reduce the benefits of a Participant under the Plan to less than the benefits to which he would have been entitled if he voluntarily separated from the service of the Employer immediately prior to such
amendment and restatement. 
 (c) No amendment to the Plan shall decrease a Participant’s accrued benefit or eliminate an optional form of
benefit, except as permitted under Subsection 1.20(e) of the Adoption Agreement. 
 (d) The amounts standing to the credit of a Participant’s
account immediately prior to such amendment and restatement which represent the amounts properly attributable to (1) contributions by the Participant and (2) contributions by the Employer and forfeitures shall constitute the opening
balance of his Account or Accounts under the Plan. 
 (e) Amounts being paid to an Inactive Participant or to a Beneficiary in accordance with the
provisions of the prior plan shall continue to be paid in accordance with such provisions. 
 (f) Any election and waiver of the “qualified
preretirement survivor annuity”, as defined in Section 14.01, in effect after August 23, 1984, under the prior plan immediately before such amendment and restatement shall be deemed a valid election and waiver of Beneficiary under
Section 14.04 if such designation satisfies the requirements of Sections 14.05 and 14.06, unless and until the Participant revokes such election and waiver under the Plan. 

(g) All assets of the predecessor trust shall be invested by the Trustee as soon as reasonably practicable pursuant to Article 8. The Employer
agrees to assist the Trustee in any way requested by the Trustee in order to facilitate the transfer of assets from the predecessor trust to the Trust Fund. 

17.02. Transfer of Funds from an Existing Plan. The Employer may from time to time direct the Trustee, in accordance with such rules as the
Trustee may establish, to accept cash, allowable Fund Shares or participant loan promissory notes transferred for the benefit of Participants from a trust forming part of another qualified plan under the Code, provided such plan is a defined
contribution plan. Such transferred assets shall become assets of the Trust as of the date they are received by the Trustee. Such transferred assets shall be credited to Participants’ Accounts in accordance with their respective interests
immediately upon receipt by the Trustee. A Participant’s vested interest under the Plan in transferred assets which were fully vested and nonforfeitable under the transferring plan or which were transferred to the Plan in a manner intended to
satisfy the requirements of subsection (b) of this Section 17.02 shall be fully vested and nonforfeitable at all times. A Participant’s interest under the Plan in transferred assets which were transferred to the Plan in a manner
intended to satisfy the requirements of subsection (a) of this Section 17.02 shall be determined in accordance with the terms of the Plan, but applying the Plan’s vesting schedule or the transferor plan’s vesting schedule,
whichever is more favorable, for each year of Vesting Service completed by the Participant. Such transferred assets shall be invested by the Trustee in accordance with the provisions of Subsection 17.01(g) as if such assets were transferred from a
prior plan, as defined in Section 17.01. Except as otherwise provided below, no transfer of assets in accordance with this Section 17.02 may cause a loss of an accrued or optional form of benefit protected by Code Section 411(d)(6).
 
 The terms of the Plan as in effect at the time of the transfer shall apply to the amounts transferred regardless of whether such
application would have the effect of eliminating or reducing an optional form of benefit protected by Code Section 411(d)(6) which was previously available with respect to any amount transferred to the Plan pursuant to this Section 17.02,
provided that such transfer satisfies the requirements set forth in either (a) or (b): 
  

	 	(a)	(1) The transfer is conditioned upon a voluntary, fully informed election by the Participant to transfer his entire account balance to the Plan. As an alternative to the transfer, the Participant is offered the
opportunity to retain the form of benefit previously available to him (or, if the transferor plan is terminated, to receive any optional form of benefit for which the participant is eligible under the transferor plan as required by Code
Section 411(d)(6)); 

  
 63 

 (2) If the defined contribution plan from which the transfer is made includes a qualified cash
or deferred arrangement, the Plan includes a cash or deferred arrangement; 
 (3) The defined contribution plan from which the transfer is
made is not a money purchase pension plan and 
 (4) The transfer is made either in connection with an asset or stock acquisition, merger or
other similar transaction involving a change in employer of the employees of a trade or business (i.e., an acquisition or disposition within the meaning of Section 1.410(b)-2(f) of the Treasury Regulations) or in connection with the
participant’s change in employment status such that the participant is not entitled to additional allocations under the transferor plan. 
  

	 	(b)	(1) The transfer satisfies the requirements of subsection (a)(1) of this Section 17.02; 

(2) The transfer occurs at a time when the Participant is eligible, under the terms of the transferor plan, to receive an immediate
distribution of his account; 
 (3) The transfer occurs at a time when the participant is not eligible to receive an immediate distribution
of his entire nonforfeitable account balance in a single sum distribution that would consist entirely of an eligible rollover distribution within the meaning of Code Section 401(a)(31)(C); and 

(4) The amount transferred, together with the amount of any contemporaneous Code Section 401(a)(31) direct rollover to the Plan, equals
the entire nonforfeitable account of the participant whose account is being transferred. 
 It is the Employer’s obligation to ensure
that all assets of the Plan, other than those maintained in a separate trust or fund pursuant to the provisions of Section 20.10, are transferred to the Trustee. The Trustee shall have no liability for and no duty to inquire into the
administration of such transferred assets for periods prior to the transfer. 
 17.03. Acceptance of Assets by Trustee. The Trustee shall not
accept assets which are not either in a medium proper for investment under the Plan, as set forth in the Plan and the Service Agreement, or in cash. Such assets shall be accompanied by instructions in writing (or such other medium as may be
acceptable to the Trustee) showing separately the respective contributions by the prior employer and by the Participant, and identifying the assets attributable to such contributions. The Trustee shall establish such accounts as may be necessary or
appropriate to reflect such contributions under the Plan. The Trustee shall hold such assets for investment in accordance with the provisions of Article 8, and shall in accordance with the instructions of the Employer make appropriate credits
to the Accounts of the Participants for whose benefit assets have been transferred.  
 17.04. Transfer of Assets from Trust. The
Employer may direct the Trustee to transfer all or a specified portion of the Trust assets to any other plan or plans maintained by the Employer or the employer or employers of an Inactive Participant or Participants, provided that the Trustee has
received evidence satisfactory to it that such other plan meets all applicable requirements of the Code, subject to the following:  

(a) The assets so transferred shall be accompanied by instructions from the Employer naming the persons for whose benefit such assets have
been transferred, showing separately the respective contributions by the Employer and by each Inactive Participant, if any, and identifying the assets attributable to the various contributions. The Trustee shall not transfer assets hereunder until
all applicable filing requirements are met. The Trustee shall have no further liabilities with respect to assets so transferred. 

  
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 (b) A transfer of assets made pursuant to this Section 17.04 may result in the elimination
or reduction of an optional form of benefit protected by Code Section 411(d)(6), provided that the transfer satisfies the requirements set forth in either (1) or (2): 

 

	 	(1)	(i) The transfer is conditioned upon a voluntary, fully informed election by the Participant to transfer his entire Account to the other defined contribution plan. As an alternative to the transfer, the Participant
is offered the opportunity to retain the form of benefit previously available to him (or, if the Plan is terminated, to receive any optional form of benefit for which the Participant is eligible under the Plan as required by Code
Section 411(d)(6)); 

 (ii) If the Plan includes a qualified cash or deferred arrangement under Code Section 401(k),
the defined contribution plan to which the transfer is made must include a qualified cash or deferred arrangement; and 
 (iii) The transfer
is made either in connection with an asset or stock acquisition, merger or other similar transaction involving a change in employer of the employees of a trade or business (i.e., an acquisition or disposition within the meaning of
Section 1.410(b)-2(f) of the Treasury Regulations) or in connection with the Participant’s change in employment status such that the Participant becomes an Inactive Participant. 

 

	 	(2)	(i) The transfer satisfies the requirements of subsection (1)(i) of this Section 17.04; 

(ii) The transfer occurs at a time when the Participant is eligible, under the terms of the Plan, to receive an immediate distribution of his
benefit; 
 (iii) The transfer occurs at a time when the Participant is not eligible to receive an immediate distribution of his entire
nonforfeitable Account in a single sum distribution that would consist entirely of an eligible rollover distribution within the meaning of Code Section 401(a)(31)(C); 

(iv) The Participant is fully vested in the transferred amount in the transferee plan; and 

(v) The amount transferred, together with the amount of any contemporaneous Code Section 401(a)(31) direct rollover to the transferee
plan, equals the entire nonforfeitable Account of the Participant whose Account is being transferred. 
 Article 18. Miscellaneous. 

18.01. Communication to Participants. The Plan shall be communicated to all Eligible Employees by the Employer promptly after the Plan is
adopted.  
 18.02. Limitation of Rights. Neither the establishment of the Plan and the Trust, nor any amendment thereof, nor the
creation of any fund or account, nor the payment of any benefits, shall be construed as giving to any Participant or other person any legal or equitable right against the Employer, Administrator or Trustee, except as provided herein; and in no event
shall the terms of employment or service of any Participant be modified or in any way affected hereby. It is a condition of the Plan, and each Participant expressly agrees by his participation herein, that each Participant shall look solely to the
assets held in the Trust for the payment of any benefit to which he is entitled under the Plan.  

  
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 18.03. Nonalienability of Benefits. Except as provided in Code Sections 401(a)(13)(C) and
(D) (relating to offsets ordered or required under a criminal conviction involving the Plan, a civil judgment in connection with a violation or alleged violation of fiduciary responsibilities under ERISA, or a settlement agreement between the
Participant and the Department of Labor in connection with a violation or alleged violation of fiduciary responsibilities under ERISA), Section 1.401(a)-13(b)(2) of the Treasury Regulations (relating to Federal tax levies), or as otherwise
required by law, the benefits provided hereunder shall not be subject to alienation, assignment, garnishment, attachment, execution or levy of any kind, either voluntarily or involuntarily, and any attempt to cause such benefits to be so subjected
shall not be recognized. The preceding sentence shall also apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a Participant pursuant to a domestic relations order, unless such order is determined in
accordance with procedures established by the Administrator to be a qualified domestic relations order, as defined in Code Section 414(p), or any domestic relations order entered before January 1, 1985.  

18.04. Qualified Domestic Relations Orders Procedures. The Administrator must establish reasonable procedures to determine the qualified status
of a domestic relations order. Upon receiving a domestic relations order, the Participant and any alternate payee named in the order shall be notified, in writing, of the receipt of the order and the Plan’s procedures for determining the
qualified status of the order. Within a reasonable period of time after receiving the domestic relations order, the Administrator must determine the qualified status of the order. The Participant and each alternate payee shall be provided notice of
such determination by mailing to the individual’s address specified in the domestic relations order, or in a manner consistent with the Department of Labor regulations.  

If any portion of the Participant’s Account is payable during the period the Administrator is making its determination of the qualified
status of the domestic relations order, the Administrator must make a separate accounting of the amounts payable. If the Administrator determines the order is a qualified domestic relations order within 18 months of the date amounts first are
payable following receipt of the order, the Administrator shall direct the Trustee to distribute the payable amounts in accordance with the order. If the determination of the qualified status of the order is not made within the 18-month
determination period, the Administrator shall direct the Trustee to distribute the payable amounts in the manner the Plan would distribute if the order did not exist and shall apply the order prospectively if the Administrator later determines that
the order is a qualified domestic relations order. 
 The Trustee shall set up segregated accounts for each alternate payee as directed by
the Administrator. 
 A domestic relations order shall not fail to be deemed a qualified domestic relations order merely because it permits
distribution or requires segregation of all or part of a Participant’s Account with respect to an alternate payee prior to the Participant’s earliest retirement age (as defined in Code Section 414(p)) under the Plan. A distribution to
an alternate payee prior to the Participant’s attainment of the earliest retirement age is available only if the order provides for distribution at that time and the alternate payee consents to a distribution occurring prior to the
Participant’s attainment of earliest retirement age. 
 Notwithstanding any other provisions of this Section or of a domestic relations
order, if the Employer has elected to cash out small Accounts as provided in Subsection 1.20(f)(1) of the Adoption Agreement and the alternate payee’s benefits under the Plan do not exceed the maximum cash out limit permitted under Code
Section 411(a)(11)(A) ($5,000 as of January 1, 2005), distribution shall be made to the alternate payee in a lump sum as soon as practicable following the Administrator’s determination that the order is a qualified domestic relations
order. 
 18.05. Application of Plan Provisions for Multiple Employer Plans. Notwithstanding any other provision of the Plan to the contrary,
if one of the Employers designated in Subsection 1.02(b) of the Adoption Agreement is or ceases to be a Related Employer (hereinafter “un-Related Employer”), the Plan shall be treated as a multiple employer plan (as defined in Code
Section 413(c)) in accordance with applicable guidance.  
 For the period, if any, that the Plan is a multiple employer plan,
each un-Related Employer shall be treated as a separate Employer for purposes of contributions, application of the “ADP” and “ACP” tests described in Sections 6.03 and 6.06, top-heavy determinations and application of the
top-heavy requirements under Article 15, 

  
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and application of such other Plan provisions as the Employers determine to be appropriate. For any such period, the Volume Submitter Sponsor shall continue to treat the Employer as participating
in this volume submitter plan arrangement for purposes of notice or other communications in connection with the Plan, and other Plan-related services. The Administrator shall be responsible for administering the Plan as a multiple employer plan.

 18.06. Veterans Reemployment Rights. Notwithstanding any other provision of the Plan to the contrary, contributions, benefits, and service
credit with respect to qualified military service shall be provided in accordance with Code Section 414(u) and the regulations thereunder. The Administrator shall notify the Trustee of any Participant with respect to whom additional
contributions are made because of qualified military service. Additional contributions made to the Plan pursuant to Code Section 414(u) shall be treated as Deferral Contributions (if Option 1.07(a)(5) is selected in the Adoption Agreement,
including, to the extent designated by the Participant, Roth 401(k) Contributions), Employee Contributions, Matching Employer Contributions, Qualified Matching Employer Contributions, Qualified Nonelective Employer Contributions, or Nonelective
Employer Contributions based on the character of the contribution they are intended to replace; provided, however, that the Plan shall not be treated as failing to meet the requirements of Code Section 401(a)(4), 401(k)(3), 401(k)(12), 401(m),
410(b), or 416 by reason of the making of or the right to make such contribution.  
 18.07. Facility of Payment. In the event the
Administrator determines, on the basis of medical reports or other evidence satisfactory to the Administrator, that the recipient of any benefit payments under the Plan is incapable of handling his affairs by reason of minority, illness, infirmity
or other incapacity, the Administrator may direct the Trustee to disburse such payments to a person or institution designated by a court which has jurisdiction over such recipient or a person or institution otherwise having the legal authority under
state law for the care and control of such recipient. The receipt by such person or institution of any such payments shall be complete acquittance therefore, and any such payment to the extent thereof, shall discharge the liability of the Trust for
the payment of benefits hereunder to such recipient.  
 18.08. Information between Employer and/or Administrator and Trustee. The
Employer and/or Administrator will furnish the Trustee, and the Trustee will furnish the Employer and/or Administrator, with such information relating to the Plan and Trust as may be required by the other in order to carry out their respective
duties hereunder, including without limitation information required under the Code and any regulations issued or forms adopted by the Treasury Department thereunder or under the provisions of ERISA and any regulations issued or forms adopted by the
Department of Labor thereunder.  
 18.09. Effect of Failure to Qualify Under Code. Notwithstanding any other provision contained
herein, if the Employer’s plan fails to be a qualified plan under the Code, such plan can no longer participate in this volume submitter plan arrangement and shall be considered an individually designed plan.  

18.10. Directions, Notices and Disclosure. Any notice or other communication in connection with this Plan shall be deemed delivered in writing
if addressed as follows and if either actually delivered at said address or, in the case of a letter, three business days shall have elapsed after the same shall have been deposited in the United States mail, first-class postage prepaid and
registered or certified:  
 (a) If to the Employer or Administrator, to it at the address as the Administrator shall direct pursuant to the
Service Agreement; 
 (b) If to the Trustee, to it at the address set forth in Subsection 1.03(a) of the Adoption Agreement; 

or, in each case at such other address as the addressee shall have specified by written notice delivered in accordance with the foregoing to the
addressor’s then effective notice address. 
 Any direction, notice or other communication provided to the Employer, the Administrator
or the Trustee by another party which is stipulated to be in written form under the provisions of this Plan may also be provided in any medium which is permitted under applicable law or regulation. Any written communication or disclosure to
Participants required under the provisions of this Plan may be provided in any other medium (electronic, telephone or otherwise) that is permitted under applicable law or regulation. 

  
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 18.11. Governing Law. The Plan and the accompanying Adoption Agreement shall be construed,
administered and enforced according to ERISA, and to the extent not preempted thereby, the laws of the Commonwealth of Massachusetts.  
 18.12.
Discharge of Duties by Fiduciaries. The Trustee, the Employer and any other fiduciary shall discharge their duties under the Plan in accordance with the requirements of ERISA solely in the interests of Participants and their Beneficiaries
and with the care, skill, prudence, and diligence under the applicable circumstances that a prudent man acting in a like capacity and familiar with such matters would use in conducting an enterprise of like character with like aims.  

Article 19. Plan Administration. 
 19.01.
Powers and Responsibilities of the Administrator. Except to the extent such authority is delegated to the Investment Professional as agent for the Employer, as provided in Section 19.02, the Administrator has the full power and the
full responsibility to administer the Plan in all of its details, subject, however, to the requirements of ERISA. The Administrator is the agent for service of legal process for the Plan. In addition to the powers and authorities expressly conferred
upon it in the Plan, the Administrator shall have all such powers and authorities as may be necessary to carry out the provisions of the Plan, including the discretionary power and authority to interpret and construe the provisions of the Plan, such
interpretation to be final and conclusive on all persons claiming benefits under the Plan; to make benefit determinations; to utilize the correction programs or systems established by the Internal Revenue Service (such as the Employee Plans
Compliance and Resolution System) or the Department of Labor; and to resolve any disputes arising under the Plan. The Administrator may, by written instrument, allocate and delegate its fiduciary responsibilities in accordance with ERISA
Section 405, including allocation of such responsibilities to an administrative committee formed to administer the Plan.  
 19.02.
Delegation of Authority to Investment Professional. The Employer may authorize the Investment Professional to act as its agent with respect to any of the nonfiduciary powers, duties, and responsibilities retained by the Employer or the
Administrator under the Plan. The Investment Professional may execute such instructions and directions as may be necessary to perform such powers, duties, and responsibilities in the manner provided under the Plan.  

19.03. Nondiscriminatory Exercise of Authority. Whenever, in the administration of the Plan, any discretionary action by the Administrator is
required, the Administrator shall exercise its authority in a nondiscriminatory manner so that all persons similarly situated shall receive substantially the same treatment.  

19.04. Claims and Review Procedures. As required under Section 2560.503-1(b)(2) of Regulations issued by the Department of Labor, the
claims and review procedures are described in detail in the Summary Plan Description for the Plan.  
 19.05. Named Fiduciary. The
Administrator is a “named fiduciary” for purposes of ERISA Section 402(a)(1) and has the powers and responsibilities with respect to the management and operation of the Plan described herein.  

19.06. Costs of Administration. Unless paid by the Employer, all reasonable costs and expenses (including legal, accounting, and employee
communication fees) incurred by the Administrator and the Trustee in administering the Plan and Trust may be paid from the forfeitures (if any) resulting under Section 11.08, or from the remaining Trust Fund. All such costs and expenses paid
from the Trust Fund shall, unless allocable to the Accounts of particular Participants, be charged against the Accounts of all Participants as provided in the Service Agreement.  

  
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 Article 20. Trust Agreement. 

20.01. Acceptance of Trust Responsibilities. By executing the Adoption Agreement, the Employer establishes a trust to hold the assets of the Plan
that are invested in Permissible Investments. By executing the Adoption Agreement, the Trustee agrees to accept the rights, duties and responsibilities set forth in this Article. If the Plan is an amendment and restatement of a prior plan, the
Trustee shall have no liability for and no duty to inquire into the administration of the assets of the Plan for periods prior to the date such assets are transferred to the Trust.  

20.02. Establishment of Trust Fund. A trust is hereby established under the Plan. The Trustee shall open and maintain a trust account for the
Plan and, as part thereof, Accounts for such individuals as the Employer shall from time to time notify the Trustee are Participants in the Plan. The Trustee shall accept and hold in the Trust Fund such contributions on behalf of Participants as it
may receive from time to time from the Employer. The Trust Fund shall be fully invested and reinvested in accordance with the applicable provisions of the Plan in Fund Shares or as otherwise provided in Section 20.10.  

20.03. Exclusive Benefit. The Trustee shall hold the assets of the Trust Fund for the exclusive purpose of providing benefits to Participants
and Beneficiaries and defraying the reasonable expenses of administering the Plan. No assets of the Plan shall revert to the Employer except as specifically permitted by the terms of the Plan.  

20.04. Powers of Trustee. The Trustee shall have no discretion or authority with respect to the investment of the Trust Fund but shall act
solely as a directed trustee of the funds contributed to it. In addition to and not in limitation of such powers as the Trustee has by law or under any other provisions of the Plan, the Trustee shall have the following powers, each of which the
Trustee exercises solely as a directed trustee in accordance with the written direction of the Employer except to the extent a Plan asset is subject to Participant direction of investment and provided that no such power shall be exercised in any
manner inconsistent with the provisions of ERISA:  
 (a) to deal with all or any part of the Trust Fund and to invest all or a part of the
Trust Fund in Permissible Investments, without regard to the law of any state regarding proper investment; 
 (b) to transfer to and invest all or any
part of the Trust in any collective investment trust which is then maintained by a bank or trust company (or any affiliate) and which is tax-exempt pursuant to Code Section 501(a) and Rev. Rul. 81-100; provided that such collective investment
trust is a Permissible Investment; and provided, further, that the instrument establishing such collective investment trust, as amended from time to time, shall govern any investment therein, and is hereby made a part of the Plan and this Trust
Agreement to the extent of such investment therein; 
 (c) to retain uninvested such cash as the Named Fiduciary or Administrator may, from time to
time, direct; 
 (d) to sell, lease, convert, redeem, exchange, or otherwise dispose of all or any part of the assets constituting the Trust Fund; 

(e) to borrow funds from a bank or other financial institution not affiliated with the Trustee in order to provide sufficient liquidity to process Plan
transactions in a timely fashion, provided that the cost of borrowing shall be allocated in a reasonable fashion to the Permissible Investment(s) in need of liquidity; 

(f) to enforce by suit or otherwise, or to waive, its rights on behalf of the Trust, and to defend claims asserted against it or the Trust, provided that
the Trustee is indemnified to its satisfaction against liability and expenses; 
 (g) to employ legal, accounting, clerical, and other assistance to
carry out the provisions of this Trust and to pay the reasonable expenses of such employment, including compensation, from the Trust if not paid by the Employer; 

  
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 (h) to compromise, adjust and settle any and all claims against or in favor of it or the Trust; 

(i) to oppose, or participate in and consent to the reorganization, merger, consolidation, or readjustment of the finances of any enterprise, to pay
assessments and expenses in connection therewith, and to deposit securities under deposit agreements; 
 (j) to apply for or purchase annuity contracts
in accordance with Article 14; 
 (k) to hold securities unregistered, or to register them in its own name or in the name of nominees in
accordance with the provisions of Section 2550.403a-1(b) of Department of Labor Regulations; 
 (l) to appoint custodians to hold investments
within the jurisdiction of the district courts of the United States and to deposit securities with stock clearing corporations or depositories or similar organizations; 

(m) to make, execute, acknowledge and deliver any and all instruments that it deems necessary or appropriate to carry out the powers herein granted; 

(n) generally to exercise any of the powers of an owner with respect to all or any part of the Trust Fund; and 

(o) to take all such actions as may be necessary under the Trust Agreement, to the extent consistent with applicable law. 

The Employer specifically acknowledges and authorizes that affiliates of the Trustee may act as its agent in the performance of ministerial,
nonfiduciary duties under the Trust. 
 The Trustee shall provide the Employer with reasonable notice of any claim filed against the Plan or
Trust or with regard to any related matter, or of any claim filed by the Trustee on behalf of the Plan or Trust or with regard to any related matter. 

20.05. Accounts. The Trustee shall keep full accounts of all receipts and disbursements and other transactions hereunder. Within 120 days
after the close of each Plan Year and at such other times as may be appropriate, the Trustee shall determine the then net fair market value of the Trust Fund as of the close of the Plan Year, as of the termination of the Trust, or as of such other
time, whichever is applicable, and shall render to the Employer and Administrator an account of its administration of the Trust during the period since the last such accounting, including all allocations made by it during such period. 

20.06. Approval of Accounts. To the extent permitted by law, the written approval of any account by the Employer or Administrator shall be final
and binding, as to all matters and transactions stated or shown therein, upon the Employer, Administrator, Participants and all persons who then are or thereafter become interested in the Trust. The failure of the Employer or Administrator to notify
the Trustee within six months after the receipt of any account of its objection to the account shall, to the extent permitted by law, be the equivalent of written approval. If the Employer or Administrator files any objections within such six month
period with respect to any matters or transactions stated or shown in the account, and the Employer or Administrator and the Trustee cannot amicably settle the question raised by such objections, the Trustee shall have the right to have such
questions settled by judicial proceedings. Nothing herein contained shall be construed so as to deprive the Trustee of the right to have judicial settlement of its accounts. In any proceeding for a judicial settlement of any account or for
instructions, the only necessary parties shall be the Trustee, the Employer and the Administrator. 
 20.07. Distribution from Trust Fund. The
Trustee shall make such distributions from the Trust Fund as the Employer or Administrator may direct (in writing or such other medium as may be acceptable to the Trustee), consistent with the terms of the Plan and either for the exclusive benefit
of Participants or their Beneficiaries, or for the payment of expenses of administering the Plan. 

  
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 20.08. Transfer of Amounts from Qualified Plan. If amounts are to be transferred to the Plan from
another qualified plan or trust under Code Section 401(a), such transfer shall be made in accordance with the provisions of the Plan and with such rules as may be established by the Trustee. The Trustee shall only accept assets which are in a
medium proper for investment under this Trust Agreement or in cash, and that are accompanied in a timely manner, as agreed to by the Administrator and the Trustee, by instructions in writing (or such other medium as may be acceptable to the Trustee)
showing separately the respective contributions by the prior employer and the transferring Employee, the records relating to such contributions, and identifying the assets attributable to such contributions. The Trustee shall hold such assets for
investment in accordance with the provisions of this Trust Agreement.  
 20.09. Transfer of Assets from Trust. Subject to the
provisions of the Plan, the Employer may direct the Trustee to transfer all or a specified portion of the Trust assets to any other plan or plans maintained by the Employer or the employer or employers of an Inactive Participant or Participants,
provided that the Trustee has received evidence satisfactory to it that such other plan meets all applicable requirements of the Code. The assets so transferred shall be accompanied by written instructions from the Employer naming the persons for
whose benefit such assets have been transferred, showing separately the respective contributions by the Employer and by each Participant, if any, and identifying the assets attributable to the various contributions. The Trustee shall have no further
liabilities with respect to assets so transferred.  
 20.10. Separate Trust or Fund for Existing Plan Assets. With the consent of the
Trustee, the Employer may maintain a trust or fund (including a group annuity contract) under this volume submitter plan document separate from the Trust Fund for Plan assets which are not Permissible Investments listed in the Service Agreement and
which (i) are purchased prior to the adoption of this volume submitter plan document or (ii) are transferred to the Plan in connection with the merger of another plan into the Plan, provided that such transferred assets were acquired by
such other plan prior to the merger date specified for such other plan in the Plan Mergers Addendum to the Adoption Agreement. The Trustee shall have no authority and no responsibility for the Plan assets held in such separate trust or fund. The
Employer shall be responsible for assuring that such separate trust or fund is maintained pursuant to a separate trust agreement signed by the Employer and a trustee. The duties and responsibilities of the trustee of a separate trust shall be
provided by the separate trust agreement, between the Employer and the trustee of the separate trust. Notwithstanding any other provision of the Plan to the contrary, in the event such separate trust contains illiquid assets, to the extent a
Participant’s account is invested in such illiquid assets and Plan loans are otherwise available, such illiquid assets shall be disregarded in determining the amount available as a loan from the Plan and shall in no event be included in a Plan
loan.  
 Notwithstanding the preceding paragraph, the Trustee or an affiliate of the Trustee may agree in writing to provide
ministerial recordkeeping services for guaranteed investment contracts held in the separate trust or fund. The guaranteed investment contract(s) shall be valued as directed by the Employer or the trustee of the separate trust. 

The trustee of the separate trust shall be the owner of any insurance contract purchased prior to the adoption of this volume submitter plan
document. The insurance contract(s) must provide that proceeds shall be payable to the trustee of the separate trust; provided, however, that the trustee of the separate trust shall be required to pay over all proceeds of the contract(s) to the
Participant’s designated Beneficiary in accordance with the distribution provisions of this Plan. A Participant’s spouse shall be the designated Beneficiary of the proceeds in all circumstances unless a qualified election has been made in
accordance with Article 14. Under no circumstances shall the trust retain any part of the proceeds. In the event of any conflict between the terms of the Plan and the terms of any insurance contract purchased hereunder, the Plan provisions
shall control. 
 Any life insurance contracts held in the Trust Fund or in the separate trust are subject to the following limits: 

(a) Ordinary life -For purposes of these incidental insurance provisions, ordinary life insurance contracts are contracts with both nondecreasing death
benefits and nonincreasing premiums. If such contracts are held, less than 1/2 of the aggregate employer contributions allocated to any Participant shall be used to pay the premiums attributable to them. 

  
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 (b) Term and universal life -No more than 1/4 of the aggregate employer contributions allocated to any
participant shall be used to pay the premiums on term life insurance contracts, universal life insurance contracts, and all other life insurance contracts which are not ordinary life. 

(c) Combination — The sum of 1/2 of the ordinary life insurance premiums and all other life insurance premiums shall not exceed 1/4 of the aggregate
employer contributions allocated to any Participant. 
 20.11. Self-Directed Brokerage Option. If one of the Permissible Investments under the
Plan is Fidelity BrokerageLink®, the self-directed brokerage option (“BrokerageLink”), the Employer hereby directs the Trustee to use Fidelity Brokerage Services LLC (“FBSLLC”) to purchase or sell individual securities for
each Participant BrokerageLink account (“PBLA”) in accordance with investment directions provided by such Participant. The Employer directs the Trustee to establish a PBLA with FBSLLC in the name of the Trustee for each Participant
electing to utilize the BrokerageLink option. Each electing Participant shall be granted limited trading authority over the PBLA established for such Participant, and FBSLLC shall accept and act upon instructions from such Participants to buy, sell,
exchange, convert, tender, trade and otherwise acquire and dispose of securities in the PBLA. The provision of BrokerageLink shall be subject to the following:  

(a) Each Participant who elects to utilize the BrokerageLink option must complete a BrokerageLink Participant Acknowledgement Form which incorporates the
provisions of the BrokerageLink Account Terms and Conditions. Upon acceptance by FBSLLC of the BrokerageLink Participant Acknowledgement Form, FBSLLC will establish a PBLA for the Participant. Participant activity in the PBLA will be governed by the
BrokerageLink Participant Acknowledgement Form and the BrokerageLink Account Terms and Conditions. If the BrokerageLink Participant Acknowledgement Form or the BrokerageLink Account Terms and Conditions conflicts with the terms of this Trust, the
Plan or an applicable statute or regulation, the Trust, the Plan or the applicable statute or regulation shall control. 
 (b) Any successor
organization of FBSLLC, through reorganization, consolidation, merger or similar transactions, shall, upon consummation of such transaction, become the successor broker in accordance with the terms of this authorization provision. 

(c) The Trustee and FBSLLC shall continue to rely on this direction provision until notified to the contrary. The Employer reserves the right to
terminate this direction upon written notice to FBSLLC (or its successor) and the Trustee, such termination to be implemented as soon as administratively feasible. Such notice shall be deemed a direction to terminate BrokerageLink as an investment
option. 
 (d) The Trustee shall provide the Employer with a list of the types of securities which may not be purchased under BrokerageLink.
Administrative procedures governing investment in and withdrawals from a PBLA will also be provided to the Employer by the Trustee. 
 (e) With respect
to exchanges from the Participant’s Account holding investments outside of the BrokerageLink option (hereinafter, the “SPO”) into the PBLA, the named fiduciary hereby directs the Trustee to submit for processing all instructions for
purchases into the core account indicated in the BrokerageLink Account Terms and Conditions (the “BrokerageLink Core Account”) received before the close of the New York Stock Exchange (“NYSE”) on a particular date resulting from
such exchange requests the next day that the NYSE is operating. 
 (f) A Participant has the authority to designate an agent to have limited trading
authority over assets in the PBLA established for such Participant. Such agent as the Participant may designate shall have the same authority to trade in and otherwise transact business in the PBLA, in the same manner and to the same

  
 72 

 
extent as the Participant is otherwise empowered to do hereunder, and FBSLLC shall act upon instructions from the agent as if the instructions had come from the Participant. Designation of an
agent by the Participant is subject to acceptance by FBSLLC of a completed BrokerageLink Third Party Limited Trading Authorization Form, the terms of which shall govern the activity of the Participant and the authorized agent. In the event that a
provision of the BrokerageLink Third Party Limited Trading Authorization Form conflicts with the terms of the BrokerageLink Participant Acknowledgement Form, the BrokerageLink Account Terms and Conditions, this Trust, the Plan or an applicable
statute or regulation, the terms of the BrokerageLink Participant Acknowledgement Form, the Brokerage Link Account Terms and Conditions, this Trust, the Plan or the applicable statute or regulation shall control. 

(g) The Participant shall be solely responsible for receiving and responding to all trade confirmations, account statements, prospectuses, annual
reports, proxies and other materials that would otherwise be distributed to the owner of the PBLA. With respect to proxies for securities held in the PBLA, FBSLLC shall send a copy of the meeting notice and all proxies and proxy solicitation
materials, together with a voting direction form, to the Participant and the Participant shall have the authority to direct the exercise of all shareholder rights attributable to those securities. The Trustee shall not exercise such rights in the
absence of direction from the Participant. 
 (h) FBSLLC shall buy, sell, exchange, convert, tender, trade and otherwise acquire and dispose of
securities in each PBLA, transfer funds to and from the BrokerageLink Core Account and the SPO default fund, collect any fees or other remuneration due FBSLLC or any of its affiliates (other than the Fidelity BrokerageLink Plan related Account Fee,
which shall be assessed and collected as described in the Service Agreement), and make distributions to the Participant, in accordance with the Service Agreement. No prior notice to or consent from the Participant is required. In the event of a
transfer of the Plan to another service provider, the directions of the Employer in transferring Plan assets shall control. Such transfers may be effected without notice to or consent from the Participant. 

(i) FBSLLC may accept from the Participant changes to indicative data including, but not limited to, postal address, email address, and phone number
associated with the PBLA established for the Participant. 
 20.12. Employer Stock Investment Option. If one of the Permissible Investments is
equity securities issued by the Employer or a Related Employer (“Employer Stock”), such Employer Stock must be publicly traded and “qualifying employer securities” within the meaning of ERISA Section 407(d)(5). Plan
investments in Employer Stock shall be made via the Employer Stock Investment Fund (the “Stock Fund”) which shall consist of either (i) the shares of Employer Stock held for each Participant who participates in the Stock Fund (a
“Share Accounting Stock Fund”), or (ii) a combination of shares of Employer Stock and short-term liquid investments, consisting of mutual fund shares or commingled money market pool units as agreed to by the Employer and the Trustee,
which are necessary to satisfy the Stock Fund’s cash needs for transfers and payments (a “Unitized Stock Fund”). Dividends received by the Stock Fund are reinvested in additional shares of Employer Stock or, in the case of a Unitized
Stock Fund, in short-term liquid investments. The determination of whether each Participant’s interest in the Stock Fund is administered on a share-accounting or a unitized basis shall be determined by the Employer’s election in the
Service Agreement.  
 In the case of a Unitized Stock Fund, such units shall represent a proportionate interest in all assets of the
Unitized Stock Fund, which includes shares of Employer Stock, short-term investments, and at times, receivables for dividends and/or Employer Stock sold and payables for Employer Stock purchased. A net asset value per unit shall be determined daily
for each cash unit outstanding of the Unitized Stock Fund. The return earned by the Unitized Stock Fund shall represent a combination of the dividends paid on the shares of Employer Stock held by the Unitized Stock Fund, gains or losses realized on
sales of Employer Stock, appreciation or depreciation in the market price of those shares owned, and interest on the short-term investments held by the Unitized Stock Fund. A target range for the short-term liquid investments shall be maintained for
the Unitized Stock Fund. The named fiduciary shall, after consultation with the Trustee, establish and communicate to the Trustee in writing such target range and a drift allowance for such short-term liquid investments. Such target range and drift
allowance may be changed by 

  
 73 

 
the named fiduciary, after consultation with the Trustee, provided any such change is communicated to the Trustee in writing. The Trustee is responsible for ensuring that the actual short-term
liquid investments held in the Unitized Stock Fund fall within the agreed upon target range over time, subject to the Trustee’s ability to execute open-market trades in Employer Stock or to otherwise trade with the Employer. 

Investments in Employer Stock shall be subject to the following limitations: 

(a) Acquisition Limit. Pursuant to the Plan, the Trust may be invested in Employer Stock to the extent necessary to comply with investment directions
under Section 8.02 of the Plan. Notwithstanding the foregoing, effective for Deferral Contributions made for Plan Years beginning on or after January 1, 1999, the portion of a Participant’s Deferral Contributions that the Employer may
require to be invested in Employer Stock for a Plan Year cannot exceed one percent of such Participant’s Compensation for the Plan Year. 
 (b)
Fiduciary Duty of Named Fiduciary. The Administrator or any person designated by the Administrator as a named fiduciary under Section 19.01 (the “named fiduciary”) shall continuously monitor the suitability under the fiduciary
duty rules of ERISA Section 404(a)(1) (as modified by ERISA Section 404(a)(2)) of acquiring and holding Employer Stock. The Trustee shall not be liable for any loss, or by reason of any breach, which arises from the directions of the named
fiduciary with respect to the acquisition and holding of Employer Stock, unless it is clear on their face that the actions to be taken under those directions would be prohibited by the foregoing fiduciary duty rules or would be contrary to the terms
of the Plan or this Trust Agreement. 
 (c) Execution of Purchases and Sales. Purchases and sales of Employer Stock shall be made on the open market
on the date on which the Trustee receives in good order all information and documentation necessary to accurately effect such purchases and sales or (i) if later, in the case of purchases, the date on which the Trustee has received a transfer
of the funds necessary to make such purchases, (ii) as otherwise provided in the Service Agreement, or (iii) as provided in Subsection (d) below. Such general rules shall not apply in the following circumstances: 

(1) If the Trustee is unable to determine the number of shares required to be purchased or sold on such day; 

(2) If the Trustee is unable to purchase or sell the total number of shares required to be purchased or sold on such day as a result of market
conditions; or 
 (3) If the Trustee is prohibited by the Securities and Exchange Commission, the New York Stock Exchange, or any other regulatory body
from purchasing or selling any or all of the shares required to be purchased or sold on such day. 
 In the event of the occurrence of the
circumstances described in (1), (2), or (3) above, the Trustee shall purchase or sell such shares as soon as possible thereafter and, in the case of a Share Accounting Stock Fund, shall determine the price of such purchases or sales to be the
average purchase or sales price of all such shares purchased or sold, respectively. 
 (d) Purchases and Sales from or to Employer. If directed by
the Employer in writing prior to the trading date, the Trustee may purchase or sell Employer Stock from or to the Employer if the purchase or sale is for adequate consideration (within the meaning of ERISA Section 3(18)) and no commission is
charged. If Employer contributions or contributions made by the Employer on behalf of the Participants under the Plan are to be invested in Employer Stock, the Employer may transfer Employer Stock in lieu of cash to the Trust. In such case, the
shares of Employer Stock to be transferred to the Trust will be valued at a price that constitutes adequate consideration (within the meaning of ERISA Section 3(18)). 

  
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 (e) Use of Broker to Purchase Employer Stock. The Employer hereby directs the Trustee to use Fidelity
Capital Markets, Inc., an affiliate of the Trustee, or any other affiliate or subsidiary of the Trustee (collectively, “Capital Markets”), to provide brokerage services in connection with all market purchases and sales of Employer Stock
for the Stock Fund, except in circumstances where the Trustee has determined, in accordance with its standard trading guidelines or pursuant to Employer direction, to seek expedited settlement of trades. The Trustee shall provide the Employer with
the commission schedule for such transactions and a copy of Capital Markets’ brokerage placement practices. The following shall apply as well: 

(1) Any successor organization of Capital Markets through reorganization, consolidation, merger, or similar transactions, shall, upon consummation of
such transaction, become the successor broker in accordance with the terms of this provision. 
 (2) The Trustee shall continue to rely on this
Employer direction until notified to the contrary. The Employer reserves the right to terminate this authorization upon sixty (60) days written notice to Capital Markets (or its successor) and the Trustee and the Employer and the Trustee shall
decide on a mutually-agreeable alternative procedure for handling brokerage transactions on behalf of the Stock Fund. 
 (f) Securities Law Reports.
The named fiduciary shall be responsible for filing all reports required under Federal or state securities laws with respect to the Trust’s ownership of Employer Stock; including, without limitation, any reports required under Section 13
or 16 of the Securities Exchange Act of 1934 and shall immediately notify the Trustee in writing of any requirement to stop purchases or sales of Employer Stock pending the filing of any report. The Trustee shall provide to the named fiduciary such
information on the Trust’s ownership of Employer Stock as the named fiduciary may reasonably request in order to comply with Federal or state securities laws. 

(g) Voting and Tender Offers. Notwithstanding any other provision of the Trust Agreement the provisions of this Subsection shall govern the voting and
tendering of Employer Stock. For purposes of this Subsection, each Participant shall be designated as a named fiduciary under ERISA with respect to shares of Employer Stock that reflect that portion, if any, of the Participant’s interest in the
Stock Fund not acquired at the direction of the Participant in accordance with ERISA Section 404(c). 
 The Employer, after
consultation with the Trustee, shall provide and pay for all printing, mailing, tabulation and other costs associated with the voting and tendering of Employer Stock, except as required by law. The Trustee, after consultation with the Employer,
shall prepare the necessary documents associated with the voting and tendering of Employer Stock, unless the Employer directs the Trustee not to do so. 

(1) Voting. 
 (A) When the issuer of the Employer
Stock prepares for any annual or special meeting, the Employer shall notify the Trustee thirty (30) days in advance of the intended record date and shall cause a copy of all proxy solicitation materials to be sent to the Trustee. If requested
by the Trustee, the Employer shall certify to the Trustee that the aforementioned materials represent the same information that is distributed to shareholders of Employer Stock. Based on these materials the Trustee shall prepare a voting instruction
form. At the time of mailing of notice of each annual or special stockholders’ meeting of the issuer of the Employer Stock, the Employer shall cause a copy of the notice and all proxy solicitation materials to be sent to each Participant with
an interest in Employer Stock held in the Trust, together with the foregoing voting instruction form to be returned to the Trustee or its designee. The form shall show the proportional interest in the number of full and fractional shares of Employer
Stock credited to the Participant’s Sub-Accounts held in the Stock Fund. The Employer shall provide the Trustee with a copy of any materials provided to the Participants and shall (if the mailing is not handled by the Trustee) notify the
Trustee that the materials have been mailed or otherwise sent to Participants. 

  
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 (B) Each Participant with an interest in the Stock Fund shall have the right to direct the Trustee as to the
manner in which the Trustee is to vote (including not to vote) that number of shares of Employer Stock that is credited to his Account, if the Plan uses share accounting, or, if accounting is by units of participation, that reflects such
Participant’s proportional interest in the Stock Fund (both vested and unvested). Directions from a Participant to the Trustee concerning the voting of Employer Stock shall be communicated in writing, or by such other means mutually acceptable
to the Trustee and the Employer. These directions shall be held in confidence by the Trustee and shall not be divulged to the Employer, or any officer or employee thereof, or any other person, except to the extent that the consequences of such
directions are reflected in reports regularly communicated to any such persons in the ordinary course of the performance of the Trustee’s services hereunder. Upon its receipt of the directions, the Trustee shall vote the shares of Employer
Stock that reflect the Participant’s interest in the Stock Fund as directed by the Participant. The Trustee shall not vote shares of Employer Stock that reflect a Participant’s interest in the Stock Fund for which the Trustee has received
no direction from the Participant, except as required by law; provided, however, that the Employer (acting as named fiduciary) may direct the Trustee in the Service Agreement to vote shares of Employer Stock that reflect a Participant’s
interest in the Stock Fund for which the Trustee has received no directions from the Participant in the same proportion on each issue as it votes those shares that reflect all Participants’ interests in the Stock Fund (in the aggregate) for
which it received voting instructions from Participants. 
 (2) Tender Offers. 

(A) Upon commencement of a tender offer for any securities held in the Trust that are Employer Stock, the Employer shall timely notify the Trustee in
advance of the intended tender date and shall cause a copy of all materials to be sent to the Trustee. The Employer shall certify to the Trustee that the aforementioned materials represent the same information distributed to shareholders of Employer
Stock. Based on these materials, and after consultation with the Employer, the Trustee shall prepare a tender instruction form and shall provide a copy of all tender materials to be sent to each Participant with an interest in the Stock Fund,
together with the foregoing tender instruction form, to be returned to the Trustee or its designee. The tender instruction form shall show the number of full and fractional shares of Employer Stock credited to the Participant’s Account, if the
Plan uses share accounting, or, if accounting is by units of participation, that reflect the Participant’s proportional interest in the Stock Fund (both vested and unvested). The Employer shall notify each Participant with an interest in such
Employer Stock of the tender offer and utilize its best efforts to timely distribute or cause to be distributed to the Participant the tender materials and the tender instruction form described herein. The Employer shall provide the Trustee with a
copy of any materials provided to the Participants and shall (if the mailing is not handled by the Trustee) notify the Trustee that the materials have been mailed or otherwise sent to Participants. 

(B) Each Participant with an interest in the Stock Fund shall have the right to direct the Trustee to tender or not to tender some or all of the shares
of Employer Stock that are credited to his Account, if the Plan uses share accounting, or, if accounting is by units of participation, that reflect such Participant’s proportional interest in the Stock Fund (both vested and unvested).
Directions from a Participant to the Trustee concerning the tender of Employer Stock shall be communicated in writing, or by such other means as is agreed upon by the Trustee and the Employer under the preceding paragraph. These directions

  
 76 

 
shall be held in confidence by the Trustee and shall not be divulged to the Employer, or any officer or employee thereof, or any other person, except to the extent that the consequences of such
directions are reflected in reports regularly communicated to any such persons in the ordinary course of the performance of the Trustee’s services hereunder. The Trustee shall tender or not tender shares of Employer Stock as directed by the
Participant. Except as otherwise required by law, the Trustee shall not tender shares of Employer Stock that are credited to a Participant’s Account, if the Plan uses share accounting, or, if accounting is by units of participation, that
reflect a Participant’s proportional interest in the Stock Fund for which the Trustee has received no direction from the Participant. 
 (C) A
Participant who has directed the Trustee to tender some or all of the shares of Employer Stock that reflect the Participant’s proportional interest in the Stock Fund may, at any time prior to the tender offer withdrawal date, direct the Trustee
to withdraw some or all of such tendered shares, and the Trustee shall withdraw the directed number of shares from the tender offer prior to the tender offer withdrawal deadline. A Participant shall not be limited as to the number of directions to
tender or withdraw that the Participant may give to the Trustee. 
 (D) A direction by a Participant to the Trustee to tender shares of Employer Stock
that reflect the Participant’s proportional interest in the Stock Fund shall not be considered a written election under the Plan by the Participant to withdraw, or have distributed, any or all of his withdrawable shares. If the Plan uses share
accounting, the Trustee shall credit to the Participant’s Account the proceeds received by the Trustee in exchange for the shares of Employer Stock tendered from the Participant’s Account. If accounting is by units of participation, the
Trustee shall credit to each proportional interest of the Participant from which the tendered shares were taken the proceeds received by the Trustee in exchange for the shares of Employer Stock tendered from that interest. Pending receipt of
direction (through the Administrator) from the Participant or the named fiduciary, as provided in the Plan, as to which of the remaining Permissible Investments the proceeds should be invested in, the Trustee shall invest the proceeds in the
Permissible Investment specified for such purposes in the Service Agreement. 
 (h) Shares Credited. If accounting with respect to the Stock Fund is
by units of participation, then for all purposes of this Section 20.12, the number of shares of Employer Stock deemed “reflected” in a Participant’s proportional interest shall be determined as of the last preceding valuation
date. The trade date is the date the transaction is valued. 
 (i) General. With respect to all rights other than the right to vote, the right to
tender, and the right to withdraw shares previously tendered, in the case of Employer Stock credited to a Participant’s Account or proportional interest in the Stock Fund, the Trustee shall follow the directions of the Participant and if no
such directions are received, the directions of the named fiduciary. The Trustee shall have no duty to solicit directions from Participants. The Administrator is responsible for ensuring that (i) the procedures established in accordance with
the provisions of Subsection 20.12(g) are sufficient to safeguard the confidentiality of the information described therein, (ii) such procedures are being followed, and (iii) an independent fiduciary, as described in regulations issued
under ERISA Section 404(c), is appointed when needed in accordance with those regulations. 
 (j) Conversion. All provisions in this
Section 20.12 shall also apply to any securities received as a result of a conversion to Employer Stock. 
 20.13. Voting; Delivery of
Information. The Trustee shall deliver, or cause to be executed and delivered, to the Employer or Administrator all notices, prospectuses, financial statements, proxies and proxy soliciting materials received by the Trustee relating to
securities held by the Trust or, if applicable, deliver these materials to the 

  
 77 

 
appropriate Participant or the Beneficiary of a deceased Participant. Unless provided otherwise in the Service Agreement, the Trustee shall vote any securities held by the Trust in accordance
with the instructions of the Participant or the Beneficiary of a deceased Participant and shall not vote securities for which it has not received instructions. 

20.14. Compensation and Expenses of Trustee. The Trustee’s fee for performing its duties hereunder shall be such reasonable amounts as
specified in the Service Agreement or any other written agreement with the Employer. Such fee, any taxes of any kind which may be levied or assessed upon or with respect to the Trust Fund, and any and all expenses, including without limitation legal
fees and expenses of administrative and judicial proceedings, reasonably incurred by the Trustee in connection with its duties and responsibilities hereunder shall, unless some or all have been paid by said Employer, be paid from the Trust in the
method specified in the Service Agreement.  
 20.15. Reliance by Trustee on Other Persons. The Trustee may rely upon and act upon any
writing from any person, including the Investment Professional, authorized by the Employer or the Administrator pursuant to the Service Agreement or any other written direction to give instructions concerning the Plan and may conclusively rely upon
and be protected in acting upon any written order from the Employer, the Investment Professional, or the Administrator or upon any other notice, request, consent, certificate, or other instructions or paper reasonably believed by it to have been
executed by a duly authorized person, so long as it acts in good faith in taking or omitting to take any such action. The Trustee need not inquire as to the basis in fact of any statement in writing received from the Employer, the Investment
Professional, or the Administrator.  
 The Trustee shall be entitled to rely on the latest certificate it has received from the
Employer or the Administrator as to any person or persons authorized to act for the Employer or the Administrator hereunder and to sign on behalf of the Employer or the Administrator any directions or instructions, until it receives from the
Employer or the Administrator written notice that such authority has been revoked. 
 Except with respect to instructions from a Participant
as to the Participant’s Account that are otherwise authorized under the Plan, the Trustee shall be under no duty to take any action with respect to any Participant’s Account (other than as specified herein) unless and until the Employer,
the Investment Professional, or the Administrator furnishes the Trustee with written instructions on a form acceptable to the Trustee, and the Trustee agrees thereto in writing. The Trustee shall not be liable for any action taken pursuant to the
Employer’s, the Investment Professional’s, or the Administrator’s written instructions (nor for the collection of contributions under the Plan, nor the purpose or propriety of any distribution made thereunder). 

20.16. Indemnification by Employer. The Employer shall indemnify and save harmless the Trustee, and all affiliates, employees, agents and
sub-contractors of the Trustee, from and against any and all liability or expense (including reasonable attorneys’ fees) to which the Trustee, or such other individuals or entities, may be subjected by reason of any act or conduct being taken
in the performance of any Plan-related duties, including those described in this Trust Agreement and the Service Agreement, unless such liability or expense results from the Trustee’s, or such other individuals’ or entities’,
negligence or willful misconduct.  
 20.17. Consultation by Trustee with Counsel. The Trustee may consult with legal counsel (who may
be but need not be counsel for the Employer or the Administrator) concerning any question which may arise with respect to its rights and duties under the Plan and Trust, and the opinion of such counsel shall, to the extent permitted by law, be full
and complete protection in respect of any action taken or omitted by the Trustee hereunder in good faith and in accordance with the opinion of such counsel.  

20.18. Persons Dealing with the Trustee. No person dealing with the Trustee shall be bound to see to the application of any money or property
paid or delivered to the Trustee or to inquire into the validity or propriety of any transactions.  
 20.19. Resignation or Removal of
Trustee. The Trustee may resign at any time by written notice to the Employer, which resignation shall be effective 60 days after delivery to the Employer. The Trustee may be removed by the Employer by written notice to the Trustee,
which removal shall be effective 60 days after delivery to the Trustee or such shorter period as may be mutually agreed upon by the Employer and the Trustee. 

  
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 Except in the case of Plan termination, upon resignation or removal of the Trustee, the Employer
shall appoint a successor trustee. Any such successor trustee shall, upon written acceptance of his appointment, become vested with the estate, rights, powers, discretion, duties and obligations of the Trustee hereunder as if he had been originally
named as Trustee in this Agreement. 
 Upon resignation or removal of the Trustee, the Employer shall no longer participate in this volume
submitter plan and shall be deemed to have adopted an individually designed plan. In such event, the Employer shall appoint a successor trustee within said 60-day period and the Trustee shall transfer the assets of the Trust to the successor trustee
upon receipt of sufficient evidence (such as a determination letter or opinion letter from the Internal Revenue Service or an opinion of counsel satisfactory to the Trustee) that such trust shall be a qualified trust under the Code. 

The appointment of a successor trustee shall be accomplished by delivery to the Trustee of written notice that the Employer has appointed such
successor trustee, and written acceptance of such appointment by the successor trustee. The Trustee may, upon transfer and delivery of the Trust Fund to a successor trustee, reserve such reasonable amount as it shall deem necessary to provide for
its fees, compensation, costs and expenses, or for the payment of any other liabilities chargeable against the Trust Fund for which it may be liable. The Trustee shall not be liable for the acts or omissions of any successor trustee. 

20.20. Fiscal Year of the Trust. The fiscal year of the Trust shall coincide with the Plan Year.  

20.21. Amendment. In accordance with provisions of the Plan, and subject to the limitations set forth therein, this Trust Agreement may only be
amended by an instrument in writing signed by the Employer and the Trustee. No amendment to this Trust Agreement shall divert any part of the Trust Fund to any purpose other than as provided in Section 20.03.  

20.22. Plan Termination. Upon termination or partial termination of the Plan or complete discontinuance of contributions thereunder, the Trustee
shall make distributions to the Participants or other persons entitled to distributions as the Employer or Administrator directs in accordance with the provisions of the Plan. In the absence of such instructions and unless the Plan otherwise
provides, the Trustee shall notify the Employer or Administrator of such situation and the Trustee shall be under no duty to make any distributions under the Plan until it receives written instructions from the Employer or Administrator. Upon the
completion of such distributions, the Trust shall terminate, the Trustee shall be relieved from all liability under the Trust, and no Participant or other person shall have any claims thereunder, except as required by applicable law.  

20.23. Permitted Reversion of Funds to Employer. If it is determined by the Internal Revenue Service that the Plan does not initially qualify
under Code Section 401, all assets then held under the Plan shall be returned by the Trustee, as directed by the Administrator, to the Employer, but only if the application for determination is made by the time prescribed by law for filing the
Employer’s return for the taxable year in which the Plan was adopted or such later date as may be prescribed by regulations. Such distribution shall be made within one year after the date the initial qualification is denied. Upon such
distribution the Plan shall be considered to be rescinded and to be of no force or effect.  
 Contributions under the Plan are
conditioned upon their deductibility under Code Section 404. In the event the deduction of a contribution made by the Employer is disallowed under Code Section 404, such contribution (to the extent disallowed) must be returned to the
Employer within one year of the disallowance of the deduction. 
 Any contribution made by the Employer because of a mistake of fact must be
returned to the Employer within one year of the contribution. 

  
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 20.24. Governing Law. This Trust Agreement shall be construed, administered and enforced according
to ERISA and, to the extent not preempted thereby, the laws of the State or Commonwealth in which the Trustee has its principal place of business.  

20.25. Assignment and Successors. This Trust Agreement, and any of its rights and obligations hereunder, may not be assigned by any party
without the prior written consent of the other party(ies), and such consent may be withheld in any party’s sole discretion. Notwithstanding the foregoing, the Trustee may assign this Agreement in whole or in part, and any of its rights and
obligations hereunder, to a subsidiary or affiliate of the Trustee without consent of the Employer. Any successor to the Trustee or successor trustee, either through sale or transfer of the business or trust department of the Trustee or successor
trustee, or through reorganization, consolidation, or merger, or any similar transaction of either the Trustee or successor trustee, shall, upon consummation of the transaction, become the successor trustee under this Agreement. All provisions in
this Trust Agreement shall extend to and be binding upon the parties hereto and their respective successors and permitted assigns.  

  
 80 

 Volume Submitter Defined Contribution Plan 

ADDENDUM 
 RE: Code Sections
401(k) and 415 2007 Final Regulations 
 Katrina Emergency Tax Relief Act of 2005 and 

Gulf Opportunity Zone Act of 2005 

Amendments for Fidelity Basic Plan Document No. 14 

PREAMBLE 
 Adoption and Effective Date of
Amendment. This amendment of the Plan is adopted to reflect the final regulations under Internal Revenue Code (Code) Sections 401(k) and 415 and to reflect amendments to the Code pursuant to the Katrina Emergency Tax Relief Act
(“KETRA”) and the Gulf Opportunity Zone Act of 2005 (“GOZA”). This amendment is intended as good faith compliance with the requirements of Code Sections 401(k) and 415, KETRA, and GOZA and is to be construed in accordance with
guidance issued thereunder. This amendment shall be effective as described below. 
 Supersession of Inconsistent Provisions. This amendment
shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this amendment. 
  

	 	1.	Effective for Plan Years and Limitation Years beginning on and after July 1, 2007, the first paragraph of Section 2.01(k) is hereby amended in its entirety, to provide as follows: 

(k) “Compensation” (subject to any adjustments thereto in Section 5.02, for purposes of determining the amount and allocation of
contributions, or in Section 6.12(c), for purposes of applying the Code Section 415 limitations) means wages as defined in Code Section 3401(a) (for purposes of income tax withholding at the source) plus amounts that would be included
in wages but for an election under Code Section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b) and all other payments of compensation to an Eligible Employee by the Employer (in the course of the Employer’s trade or
business) for services to the Employer while employed as an Eligible Employee for which the Employer is required to furnish the Eligible Employee a written statement under Code Sections 6041(d), 6051(a)(3) and 6052. Compensation must be
determined without regard to any rules under Code Section 3401(a) 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
Section 3401(a)(2)). Notwithstanding anything to the contrary herein, however, severance amounts paid after severance from employment shall be excluded from Compensation. 

(1) For purposes of this Section 2.01(k), “severance amounts” are any amounts paid after severance from employment, except a payment of
regular compensation for services during the Eligible Employee’s regular working hours, or compensation for services outside the Eligible Employee’s regular working hours (such as overtime or shift differential), commissions, bonuses, or
other similar payments provided such payment would have been made prior to a severance from employment if the Eligible Employee had continued in employment with the Employer, provided such amounts are paid by the later of (A) 2-1/2 months
after or (B) the end of the Limitation Year that includes the date of the Eligible Employee’s severance from employment (as defined in Subsection 2.01(k)(2) below). 

(2) For purposes of this Section 2.01(k), an Eligible Employee has a “severance from employment” when (i) the employee ceases to be
an employee of an employer (applying the aggregation rules in Code Section 414) maintaining a plan and (ii) in connection with a change of employment, the individual’s new employer does not maintain such plan with respect to the
individual. The determination of whether an Eligible Employee ceases to be an employee of an employer maintaining a plan is based on all of the relevant facts and circumstances. 

  
 1 

	 	2.	Effective for Plan Years and Limitation Years beginning on and after July 1, 2007, the third paragraph of Section 2.01(k) is hereby amended, in its entirety to provide as follows: 

Compensation shall generally be based on the amount actually paid to the Eligible Employee during the Plan Year or, for purposes of
Article 5, if so elected by the Employer in Subsection 1.05(b) of the Adoption Agreement, during that portion of the Plan Year during which the Eligible Employee is an Active Participant. Notwithstanding the preceding sentence, Compensation for
purposes of Article 15 (Top-Heavy Provisions) shall be based on the amount actually paid or made available to the Participant during the Plan Year. Compensation is treated as paid on a date if it is actually paid on that date or it would have
been paid on that date but for an election under Code Section 125, 132(f)(4), 401(k), 403(b), 408(k), 408(p)(2)(A)(i), or 457(b). 
  

	 	3.	Effective for Plan Years and Limitation Years beginning on and after July 1, 2007, Subsections (1), (2), and (3) of Section 2.01(k) are re-numbered as Subsections (3), (4), and (5). 

 

	 	4.	Effective for Plan Years beginning on and after July 1, 2007, the first paragraph of Section 5.02 is hereby amended to provide as follows: 

5.02 Compensation Taken into Account in Determining Contributions. In determining the amount or allocation of any contribution that is based on
Compensation, only Compensation paid to a Participant for services rendered to the Employer while employed as an Eligible Employee shall be taken into account. Except as otherwise specifically provided in this Article 5, for purposes of
determining the amount and allocation of contributions under this Article 5, Compensation shall not include any amounts elected by the Employer with respect to such contributions in Subsection 1.05(a) or (b), as applicable, of the Adoption
Agreement.  
  

	 	5.	Effective for Limitation Years beginning on and after July 1, 2007, Section 6.12 is hereby amended in its entirety to provide as follows: 

6.12. Code Section 415 Limitations. Notwithstanding any other provisions of the Plan, the following limitations shall apply:  

(a) Employer Maintains Single Plan: If the “415 employer” does not maintain any other qualified defined contribution plan or any
“welfare benefit fund”, “individual medical benefit account”, or “simplified employee pension” in addition to the Plan, the provisions of this Subsection 6.12(a) shall apply. 

(1) If a Participant does not participate in, and has never participated in any other qualified defined contribution plan, “welfare benefit
fund”, “individual medical benefit account”, or “simplified employee pension” maintained by the “415 employer”, which provides an “annual addition”, the amount of “annual additions” to the
Participant’s Account for a Limitation Year shall not exceed the lesser of the “maximum permissible amount” or any other limitation contained in the Plan. If a contribution that would otherwise be contributed or allocated to the
Participant’s Account would cause the “annual additions” for the Limitation Year to exceed the “maximum permissible amount”, the amount contributed or allocated shall be reduced so that the “annual additions” for
the Limitation Year shall equal the “maximum permissible amount”. 

  
 All rights reserved. 

2 

 (2) Prior to the determination of a Participant’s actual Compensation for a Limitation Year, the
“maximum permissible amount” may be determined on the basis of a reasonable estimation of the Participant’s Compensation for such Limitation Year, uniformly determined for all Participants similarly situated. Any Employer
contributions based on estimated annual Compensation shall be reduced by any “excess 415 amounts” carried over from prior Limitation Years. 

(3) As soon as is administratively feasible after the end of the Limitation Year, the “maximum permissible amount” for such Limitation Year
shall be determined on the basis of the Participant’s actual Compensation for such Limitation Year. 
 (b) Employer Maintains Multiple Defined
Contribution Type Plans: Unless the Employer specifies another method for limiting “annual additions” in the 415 Correction Addendum to the Adoption Agreement, if the “415 employer” maintains any other qualified defined
contribution plan or any “welfare benefit fund”, “individual medical benefit account”, or “simplified employee pension” in addition to the Plan, the provisions of this Subsection 6.12(b) shall apply. 

(1) If a Participant is covered under any other qualified defined contribution plan or any “welfare benefit fund”, “individual medical
benefit account”, or “simplified employee pension” maintained by the “415 employer”, that provides an “annual addition”, the amount of “annual additions” to the Participant’s Account for a Limitation
Year shall not exceed the lesser of 
 (A) the “maximum permissible amount”, reduced by the sum of any “annual additions” to the
Participant’s accounts for the same Limitation Year under such other qualified defined contribution plans and “welfare benefit funds”, “individual medical benefit accounts”, and “simplified employee pensions”, or

 (B) any other limitation contained in the Plan. 

If the “annual additions” with respect to a Participant under other qualified defined contribution plans, “welfare benefit
funds”, “individual medical benefit accounts”, and “simplified employee pensions” maintained by the “415 employer” are less than the “maximum permissible amount” and a contribution that would otherwise be
contributed or allocated to the Participant’s Account under the Plan would cause the “annual additions” for the Limitation Year to exceed the “maximum permissible amount”, the amount to be contributed or allocated shall be
reduced so that the “annual additions” for the Limitation Year shall equal the “maximum permissible amount”. If the “annual additions” with respect to the Participant under such other qualified defined contribution
plans, “welfare benefit funds”, “individual medical benefit accounts”, and “simplified employee pensions” in the aggregate are equal to or greater than the “maximum permissible amount”, no amount shall be
contributed or allocated to the Participant’s Account under the Plan for the Limitation Year. 
 (2) Prior to the determination of a
Participant’s actual Compensation for the Limitation Year, the amounts referred to in Subsection 6.12(b)(1)(A) above may be determined on the basis of a reasonable estimation of the Participant’s Compensation for such Limitation Year,
uniformly determined for all Participants similarly situated. Any Employer contribution based on estimated annual Compensation shall be reduced by any “excess 415 amounts” carried over from prior Limitation Years. 

(3) As soon as is administratively feasible after the end of the Limitation Year, the amounts referred to in Subsection 6.12(b)(1)(A) shall be determined
on the basis of the Participant’s actual Compensation for such Limitation Year. 

  
 3 

 (c) Adjustments to Compensation: Compensation for purposes of this Section 6.12 shall be subject to
the following: 
 (1) Compensation shall be based on compensation for all services to the “415 employer.” 

(2) Compensation shall be based on the amount actually paid or made available to the Participant (or, if earlier, includible in the gross income of the
Participant) during the Limitation Year. 
 (3) An Eligible Employee’s severance from employment, as defined in Section 2.01(k), shall be
applied using the modification to the employer aggregation rules prescribed in Code Section 415(h). 
 (4) Compensation shall include amounts paid
by the later of (A) 2-1/2 months after or (B) the end of the Limitation Year that includes the date of the Participant’s severance from employment (as defined in Section 2.01(k), modified as provided in subparagraph (c)(3)
above) if such amounts are either payments for unused accrued bona fide sick, vacation, or other leave (but only if the Eligible Employee would have been able to use the leave if employment had continued), or received by a Participant pursuant to a
nonqualified unfunded deferred compensation plan, but only if the payment would have been paid to the Participant at the same time if the Participant had not severed employment and only to the extent that the payment is includible in the
Participant’s gross income. 
 (5) Compensation shall include amounts that otherwise would be excluded as “severance amounts” if such
amounts are paid to an individual who does not currently perform services for the employer because of qualified military service (as used in Code Section 414(u)(1)) to the extent those amounts do not exceed the amounts the individual would have
received if the individual had continued to perform services for the employer rather than entering qualified military service or to a Participant who is permanently and totally disabled. 

(6) Compensation shall include amounts earned, but not paid during the Limitation Year solely because of the timing of pay periods and pay dates,
provided 
 (A) such amounts are paid during the first few weeks of the next Limitation Year; 

(B) such amounts are included on a uniform and consistent basis with respect to all similarly situated Participants; and 

(C) no such amounts are included in more than one Limitation Year. 

In addition, for Limitation Years beginning on or after July 1, 2007, Compensation for purposes of this Section 6.12 shall not
reflect compensation for a year greater than the limit under Code Section 401(a)(17) that applies to that year. 
 (d) Corrections: In
correcting an “excess 415 amount” in a Limitation Year beginning on or after July 1, 2007, the Employer may use any appropriate correction under the Employee Plans Compliance Resolution System, or any successor thereto. 

(e) Exclusion from Annual Additions: Restorative payments allocated to a Participant’s Account, which include payments made to restore losses to
the Plan resulting from actions (or a failure to act) by a fiduciary for which there is a reasonable risk of liability under Title I of ERISA or under other applicable federal or state law, where similarly situated Participants are similarly treated
do not give rise to an “annual addition” for any Limitation Year. 

  
 4 

	 	6.	Effective August 25, 2005, a new Section 10.08 is added at the end of Article 10 to provide as follows: 

10.08 Qualified Hurricane Distributions. Qualified Individuals (as defined in subsection (b) below) may designate all or a portion of a qualifying
distribution as a Qualified Hurricane Distribution (as defined in subsection (a) below).  
 (a) A “Qualified Hurricane
Distribution” means any distribution made on or after the QHD Effective Date (as defined in subsection (c) below) and before the QHD Distribution Date (as defined in subsection (d) below) to a Qualified Individual, to the extent that
such distribution, when aggregated with all other Qualified Hurricane Distributions to the Qualified Individual made under the Plan (and under any other plan maintained by the Employer or a Related Employer), does not exceed $100,000. A Qualified
Hurricane Distribution must be made in accordance with and pursuant to the distribution provisions of the Plan, except that: 
 (1) A Qualified
Hurricane Distribution of amounts attributable to Nonelective Employer Contributions, Deferral Contributions and Qualified Nonelective Employer contributions shall be deemed to be made after the occurrence of any distributable events otherwise
applicable under Code section 401(k)(2)(B)(i), such as termination of employment (and shall be deemed permissible under Section 12.01), and 

(2) The requirements of Code sections 401(a)(31), 402(f) and 3405 and Section 13.04 shall not apply. 

(b) A “Qualified Individual” means any individual whose principal place of abode on 

(1) August 28, 2005, is located in the Hurricane Katrina disaster area (as defined in Code section 1400M(2))and who has sustained an economic loss
by reason of Hurricane Katrina; 
 (2) September 23, 2005, is located in the Hurricane Rita disaster area (as defined in Code section 1400M(4))
and who has sustained an economic loss by reason of Hurricane Rita; or 
 (3) October 23, 2005, is located in the Hurricane Wilma disaster area
(as defined in Code section 1400M(6)) and who has sustained an economic loss by reason of Hurricane Wilma. 
 (c) The “QHD Effective Date”
means 
 (1) August 25, 2005, with respect to a Qualified Individual described in subsection (b)(1) above; 

(2) September 23, 2005, with respect to a Qualified Individual described in subsection (b)(2) above; and 

(3) October 23, 2005, with respect to a Qualified Individual described in subsection (b)(3) above. 

  
 5 

 (d) The “QHD Distribution Date” means 

(1) January 1, 2007, with respect to a Qualified Individual described in subsection (b)(1), (2), or (3) above. 

(e) If the Employer elected to provide for Rollover Contributions in Subsection 1.09(a) of the Adoption Agreement, an Eligible Employee who received a
Qualified Hurricane Distribution, as defined herein, may repay to the Plan the Qualified Hurricane Distribution, provided the Qualified Hurricane Distribution is eligible for tax-free rollover treatment. Any such re-contribution will be treated as
having been made in a direct rollover to the Plan, provided it is made during the three-year period beginning on the day after the date on which the Qualified Hurricane Distribution was received and does not exceed the amount of such distribution.

  
 6 

 Volume Submitter Defined Contribution Plan 

ADDENDUM 
 RE: Compensation Taken
into Account 
 Amendment for Fidelity Basic Plan Document No. 14 

Effective December 11, 2008, the first paragraph of Section 5.02 is hereby amended to provide as follows: 

5.02 Compensation Taken into Account in Determining Contributions. In determining the amount or allocation of any contribution that is based on
Compensation, only Compensation paid to a Participant for services rendered to the Employer while employed as an Eligible Employee shall be taken into account. Except as otherwise specifically provided in this Article 5, for purposes of
determining the amount and allocation of contributions under this Article 5, Compensation shall not include reimbursements or other expense allowances, fringe benefits (cash and non-cash), moving expenses, deferred compensation, welfare
benefits, and any amounts elected by the Employer with respect to such contributions in Subsection 1.05(a) or (b), as applicable, of the Adoption Agreement.  

  
 1 

 Volume Submitter Defined Contribution Plan 

ADDENDUM 
 RE: Pension Protection
Act of 2006, 
 The Heroes Earnings Assistance and Relief Act of 2008, 

The Worker, Retiree and Employee Recovery Act of 2008 

And Code Sections 401(k) and 401(m) 2009 Proposed Regulations 

Amendments for Fidelity Basic Plan Document No. 14 

PREAMBLE 
 Adoption and Effective Date of
Amendment. This amendment of the Plan is adopted to reflect statutory changes pursuant to the Pension Protection Act of 2006 (“PPA”) and the Heroes Earnings Assistance and Relief Act of 2008 (“HEART”) and related
guidance. This amendment is intended as good faith compliance with the requirements of the PPA and HEART and is to be construed in accordance with guidance issued thereunder. 

Except as provided otherwise below, the amendments contained herein shall be effective for Plan Years beginning after December 31, 2006. 

Supersession of Inconsistent Provisions. This amendment shall supersede the provisions of the Plan to the extent those provisions are
inconsistent with the provisions of this amendment. 
 Article 1. Qualified Reservist Distribution. If elected by the Employer in Section
(g) of the corresponding Adoption Agreement Addendum, and notwithstanding anything herein to the contrary, effective September 11, 2001 (or the later effective date elected by the Employer in such Section (g)), a Participant ordered or
called to active duty for a period in excess of 179 days or for an indefinite period after September 11, 2001 by reason of being a member of a reserve component (as defined in section 101 of title 37, United States Code), shall be eligible
to elect to receive a Qualified Reservist Distribution. For purposes of this Article 1, a “Qualified Reservist Distribution” means a distribution from the Participant’s Account of amounts attributable to Deferral Contributions,
provided such distribution is made during the period beginning on the date of the order or call to active duty and ending at the close of the active duty period.  

Article 2. Direct Rollover Distributions. 
  

	2.1	Employee Contributions. Effective for taxable years beginning after December 31, 2006, the portion of an “eligible rollover distribution” consisting of after-tax Employee Contributions that are not
includable in gross income may be rolled over in a direct rollover distribution to an annuity contract described in Code section 403(b), provided such contract provides for separate accounting of amounts so transferred (and earnings thereon).

  

	2.2	Nonspouse Beneficiary Rollovers. Effective for distributions after December 31, 2006, a designated beneficiary (as defined in Code section 401(a)(9)(E)) of a Participant who is not the surviving spouse of
the Participant may elect to roll over such distribution to an individual retirement plan described in clause (i) or (ii) of paragraph (8)(B) of Code section 402(c) established for the purposes of receiving such distribution.

  

	2.3	Roth IRA. Effective for distributions after December 31, 2007, a Roth IRA described in Code section 408A shall be an “eligible retirement plan,” as defined in Section 13.04(b).

 Article 3. Pre-Normal Retirement Age Pension Plan Distributions. If elected by the Employer in Section (a) of the
corresponding Adoption Agreement Addendum, and notwithstanding anything herein to the contrary, effective for distributions in Plan Years beginning after December 31, 2006 (or the later effective date elected by the Employer in such Section
(a)), an Active Participant may elect to receive a distribution of the portion of his Account attributable to pension plan contributions (if applicable) prior to the Active Participant’s attainment of Normal Retirement Age, provided such Active
Participant has attained at least age 62. 
 Article 4. Qualified Optional Survivor Annuity. Notwithstanding anything herein to the contrary, if
Article 14 is applicable to the Plan, then, effective for Plan Years beginning after December 31, 2007 (subject to the effective date 

  
 1 

 
applicable in the event that the Plan is maintained pursuant to a collective bargaining agreement under certain circumstances, as described in section 4.3, below), the Plan shall also permit the
Participant, subject to the spousal consent rules described in Section 14.05, to elect a qualified optional survivor annuity, which provides for a life annuity payable to the Participant and a survivor annuity payable to the Participant’s
beneficiary equal to either 75% or 50% as described in 4.1 or 4.2 below, as applicable. 
  

	4.1	If the survivor annuity portion of the Plan’s qualified joint and survivor annuity (as defined in Section 14.01) is less than 75%, then the survivor annuity portion of the qualified optional survivor annuity
shall be 75%. 

  

	4.2	If the survivor annuity portion of the Plan’s qualified joint and survivor annuity (as defined in Section 14.01) is greater than or equal to 75%, then the survivor annuity portion of the qualified optional
survivor annuity shall be 50%. 

  

	4.3	Notwithstanding the effective date described above in this Article 4, if the Plan is maintained pursuant to one or more collective bargaining agreements between employee representatives and one or more employers
ratified on or before August 17, 2006, then this Article 4 shall be effective for Plan Years beginning on and after the earlier of— 

  

	 	(a)	The later of— 

  

	 	(i)	January 1, 2008, or 

  

	 	(ii)	The date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof after August 17, 2006), or 

 

	 	(b)	January 1, 2009. 

 Article 5. Transfers to the Pension Benefit Guarantee Corporation upon Plan
Termination. In the event that the Employer terminates the Plan, as described in Section 16.06, and, at the time, the whereabouts of one or more distributees are unknown, as described in Section 12.06, and the Employer so directs the
Trustee, subject to applicable guidance, the Trustee shall transfer the Accounts of such distributees to the Pension Benefit Guarantee Corporation.  

Article 6. Modification of rules governing Hardship Distributions. On and after August 17, 2006, a hardship withdrawal described in
Section 10.05, if otherwise available under the Plan, shall be available as a result of the financial needs described in paragraphs (1), (3) and (5) of subsection 10.05(a) for a primary beneficiary under the Plan. For this purpose, a
“primary beneficiary under the Plan” is an individual who is named as a beneficiary under the Plan and has an unconditional right to all or a portion of the Participant’s Account upon the death of the Participant.  

Article 7. Removal of Gap Period Income. Effective for plan years beginning after December 31, 2007, notwithstanding anything in the Basic
Plan Document or Adoption Agreement (including addenda thereto) to the contrary, the calculation of income or loss allocable to “excess deferrals”, “excess contributions”, and “excess aggregate contributions” shall be
determined without regard to the period of time elapsing between the end of the “determination year” and the date of distribution (also known as the “gap period”).  

Article 8. Notification of a Participant for purposes of Automatic Enrollment Contributions. 

Notwithstanding anything in the Basic Plan Document or Adoption Agreement (including addenda thereto) to the contrary, the Notification Date elected by the
Employer in the Adoption Agreement (including addenda thereto) may precede the Automatic Enrollment Effective Date. 
 Article 9. Modification of
Provisions for QACA. Effective for plan years beginning after December 31, 2007, except where a different treatment is indicated in this amendment or the PPA Addendum, any provision of the Plan applying to a 401(k) Safe Harbor Matching
Employer Contribution or a 401(k) Safe Harbor Nonelective Employer Contribution, respectively, will apply to a QACA Matching Employer Contribution or a QACA Nonelective Employer Contribution, respectively. In addition, effective for Plan Years
beginning on and after January 1, 2010, the same constraints and requirements regarding Compensation exclusions applied to QACA Matching Employer Contributions under the Plan shall apply for determining default deferral contributions under the
QACA pursuant to Section (b)(1) of the PPA Addendum. 
 Article 10. Changing Testing Methods. Effective for plan years beginning after
December 31, 2007, Section 6.11 is amended by replacing it in its entirety with the following:  
 6.11. Changing Testing
Methods. Notwithstanding any other provisions of the Plan, if the Employer elects to change between the “ADP” testing method and the safe harbor testing method, the following shall apply:  

(a) Except as otherwise specifically provided in this Section, Section 6.09, or applicable regulation, the Employer may not change from the
“ADP” testing method to the safe harbor testing method unless Plan provisions adopting the safe harbor testing method are adopted before the first day of the Plan Year in which they are to be effective and remain in effect for an entire
12-month Plan Year. 

  
 2 

 (b) A Plan may be amended during a Plan Year to make safe harbor or QACA Nonelective Employer Contributions
to satisfy the testing rules for such Plan Year if: 
 (1) The Employer provides both the initial and subsequent notices described in Section 6.
09 for such Plan Year within the time period prescribed in Section 6.09. 
 (2) The Employer amends its Adoption Agreement no later than
30 days prior to the end of such Plan Year to provide for 401(k) Safe Harbor Nonelective Contribution or QACA Nonelective Employer Contribution in accordance with the provisions of the 401(k) Safe Harbor Nonelective Employer Contributions
Addendum to the Adoption Agreement or the PPA Addendum to the Adoption Agreement. 
 (c) Except as otherwise specifically provided in this Article, a
Plan may not be amended during the Plan Year to discontinue 401(k) Safe Harbor Nonelective Employer Contributions, 401(k) Safe Harbor Matching Employer Contributions, QACA Nonelective Employer Contributions, or QACA Matching Employer Contributions
and revert to the “ADP” testing method for such Plan Year. 
 (d) A Plan may be amended to reduce or suspend 401(k) Safe Harbor Matching
Employer Contributions or QACA Matching Employer Contributions on future contributions, or, effective on and after July 1, 2009, for an Employer which has incurred a substantial business hardship (comparable to a substantial business hardship
described in Code Section 412(c)), 401(k) Safe Harbor Nonelective Employer Contributions or QACA Nonelective Employer Contributions, during a Plan Year and revert to the “ADP” testing method for such Plan Year if: 

(1) All Active Participants are provided notice of the reduction or suspension describing (i) the consequences of the amendment, (ii) the
procedures for changing their salary reduction agreements, and (iii) the effective date of the reduction or suspension. 
 (2) The reduction or
suspension of such contributions is no earlier than the later of (i) 30 days after the date the notice described in paragraph (a) is provided to Active Participants or (ii) the date the amendment is adopted. 

(3) Active Participants are given a reasonable opportunity before the reduction or suspension occurs, including a reasonable period after the notice
described in paragraph (a) is provided to Active Participants, to change their salary reduction agreements elections. 
 (4) The Plan satisfies
the 401(k) Safe Harbor Matching Employer Contributions or QACA Matching Employer Contributions provisions of the Adoption Agreement in effect prior to the amendment with respect to Deferral Contributions made through the effective date of the
amendment. 
 (5) The Plan satisfies the 401(k) Safe Harbor Nonelective Employer Contributions or QACA Nonelective Contributions provisions of the
Adoption Agreement in effect prior to the amendment with respect to the safe harbor compensation (compensation meeting the requirements of Section 1.401(k)-3(b)(2) of the Treasury Regulations) paid through the effective date of the amendment.

 If the Employer amends its Plan in accordance with the provisions of this Subsection (d), the “ADP” test described in Section 6.03 and the
“ACP” test described in Section 6.06 shall be applied as if it had been in effect for the entire Plan Year using the current year testing method in Subsection 1.06(a)(1) of the Adoption Agreement. 

Article 11. Eligible Automatic Contribution Arrangement (EACA). Effective for plan years beginning after December 31, 2007, if the Employer
has elected in Section (e) of the PPA Addendum to the Adoption Agreement to have the Plan be an EACA, then references to “2  1⁄2” months in Sections 6.04 and 6.07 of the Basic Plan Document are hereby changed to read “6” months. The Employer shall also provide to each Active Participant covered by the EACA pursuant to
Section (f) of the PPA Addendum to the Adoption Agreement a comprehensive notice, written in a manner calculated to be understood by the average Active Participant, of the Active Participant’s rights and obligations under the Plan within
the time described in Section 6.09 for a safe harbor contribution notice.  

  
 3 

 Article 12. Notice Timing Adjustment. Effective for plan years (and the notices issued therein)
beginning after December 31, 2006, references to a period of “90” days in Sections 12.03, 13.05 and 14.05 are hereby changed to “180” days in the text of each such section.  

Article 13. Diversification out of Employer Securities. Notwithstanding anything herein to the contrary, if one of the Plan’s Permissible
Investments is Employer Securities, the following rules shall apply:  
  

	13.1	With respect to the portion of a Participant’s or Beneficiary’s Account attributable to: 

  

	 	(a)	Matching and/or Nonelective Employer Contributions and invested in Employer Securities, the Participant or Beneficiary shall be permitted to exchange out of Employer Securities into any other Permissible Investment
otherwise available, no later than the date on which either (1) or (2) below is applicable: 

  

	 	(1)	If a Participant, the Participant has completed at least three years of service (as defined in section III.B. of Notice 2006-107, or its successor), or 

 

	 	(2)	If a Beneficiary, the Beneficiary is the Beneficiary of a Participant who is either described in (1) above or who is deceased. 

  

	 	(b)	Deferral, Employee and/or Rollover Contributions and invested in Employer Securities, the Participant or Beneficiary shall immediately be permitted to exchange out of Employer Securities into any other Permissible
Investment otherwise available. 

  

	13.2	The Plan must have no fewer than three Permissible Investments, other than Employer Securities, each of which must be diversified and have materially different risk and return characteristics. A Participant or
Beneficiary who is permitted to exchange out of Employer Securities pursuant to 13.1 above must be permitted to direct the investment of the proceeds from such an exchange out of Employer Securities into the Permissible Investments described in this
section 13.2. Notwithstanding anything to the contrary in this section 13.2: 

  

	 	(a)	The Plan shall not be treated as failing to meet the requirements of this section 13.2 merely because the Plan limits the time for divestment and reinvestment to periodic, reasonable opportunities occurring no less
frequently than quarterly; and 

  

	 	(b)	Except as provided in otherwise applicable guidance, the Plan shall not impose restrictions or conditions with respect to the investment of Employer Securities that are not imposed on the investment of other assets of
the Plan. This subsection (b) shall not apply to any restrictions or conditions imposed by reason of the application of securities laws. 

  

	13.3	The following definitions apply for purposes of this Article 13— 

  

	 	(a)	“Employer Securities” shall mean publicly traded equity securities issued by the Employer Corporation, provided that: 

  

	 	(1)	Except as provided in otherwise applicable regulations or in paragraph (2) of this subsection (a), if the Employer Securities are not publicly traded they shall nevertheless be treated as publicly traded if any
Employer Corporation, or any member of a Controlled Group of Corporations that includes such Employer Corporation, has issued a class of stock that is a publicly traded Employer Security. 

 

	 	(2)	Paragraph (1) shall be inapplicable if no Employer Corporation, or Parent Corporation of an Employer Corporation, has issued any— 

 

	 	(A)	Publicly traded Employer Security, or 

  

	 	(B)	Any special class of stock that grants particular rights to, or bears particular risks for, the holder or issuer with respect to the Employer Corporation or any Parent Corporation of an Employer Corporation that has
issued any Publicly Traded Employer Security. 

  

	 	(b)	“Controlled group of Corporations” has the meaning given such term by Code section 1563(a), except that “50 percent” shall be substituted for “80 percent” each place it appears.

  

	 	(c)	“Employer Corporation” means a corporation that is an employer maintaining the Plan. 

  

	 	(d)	“Parent Corporation” has the meaning given such term by Code section 424(e). 

  
 4 

	13.4	The following transition rule applies to Employer Securities: 

  

	 	(a)	In the case of the portion of an Account to which subsection 13.1(a) applies and which consists of Employer Securities acquired in a Plan Year beginning before January 1, 2007, subsection 13.1(a) shall only apply
to the “applicable percentage” of such securities. This subsection 13.4 (a) shall be applied separately with respect to each class of Employer Securities. 

 

	 	(b)	Subsection (a) shall not apply to a Participant who has attained age 55 and completed at least three years of service (as defined in paragraph 13.1(a)(1) above) before the first Plan Year beginning after
December 31, 2005. 

  

	 	(c)	For purposes of subsection (a), the “applicable percentage” shall be determined as follows: 

  

	 	(1)	For the first Plan Year to which subsection 13.1(a) applies, the applicable percentage is 33. 

  

	 	(2)	For the second Plan Year to which subsection 13.1(a) applies, the applicable percentage is 66. 

  

	 	(3)	For the third Plan Year to which subsection 13.1(a) applies and following, the applicable percentage is 100. 

  

	13.5	Notwithstanding the effective date of this amendment, if the Plan is maintained pursuant to one or more collective bargaining agreements between employee representatives and one or more employers ratified on or before
August 17, 2006, then this Article 13 shall be effective for Plan Years beginning after the earlier of— 

  

	 	(a)	The later of— 

  

	 	(i)	December 31, 2007, or 

  

	 	(ii)	The date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof after August 17, 2006), or 

 

	 	(b)	December 31, 2008. 

  
 5

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