Document:

Second Amendment to Loan and Security Agreement

 Exhibit 10.17 
 SECOND AMENDMENT 
 TO 
 LOAN AND SECURITY AGREEMENT 
 THIS SECOND AMENDMENT to Loan and Security
Agreement (this “Amendment”) is entered into and is effective as of this 18th day of July, 2007, by and between Silicon Valley Bank (“Bank”) and INTERLINK ELECTRONICS, INC., a Delaware corporation (“Borrower”) whose
address is 546 Flynn Road, Camarillo, CA 93012. 
 RECITALS 
 A. Bank and Borrower have entered into that certain Loan and Security Agreement dated as of December 19, 2006 as amended by that certain
First Amendment to Loan and Security Agreement dated as of April 6, 2007 (as the same may from time to time be further amended, modified, supplemented or restated, the “Loan Agreement”). 
 B. Bank has extended credit to Borrower for the purposes permitted in the Loan Agreement. 
 C. Borrower has requested that Bank amend the Loan Agreement to (i) change certain definitions and (ii) make certain other revisions to
the Loan Agreement as more fully set forth herein. 
 D. Bank has agreed to so amend certain provisions of the Loan Agreement, but
only to the extent, in accordance with the terms, subject to the conditions and in reliance upon the representations and warranties set forth below. 
 AGREEMENT 
 NOW, THEREFORE, in consideration of the foregoing recitals
and other good and valuable consideration, the receipt and adequacy of which is hereby acknowledged, and intending to be legally bound, the parties hereto agree as follows: 
 1. Definitions. Capitalized terms used but not defined in this Amendment shall have the meanings given to them in the Loan Agreement. 

2. Amendments to Loan Agreement. 
 2.1 Section 13 (Definitions). The following terms and their definitions set forth in Section 13.1 are added or amended in their entirety and replaced with the following: 
 “Cash Management Services Sublimit” means $150,000 (based upon product commitments, not actual usage), minus (a) all outstanding
Letters of Credit (including drawn but unreimbursed Letters of Credit) plus an amount equal to the Letter of Credit Reserves, minus (b) the FX Reserve; provided however once all Indebtedness owed by Borrower to the PIPE Investors becomes
Subordinated Debt such term shall mean 

 
$1,000,000 (based upon product commitments, not actual usage), minus (a) all outstanding Letters of Credit (including drawn but unreimbursed Letters of
Credit) plus an amount equal to the Letter of Credit Reserves, minus (b) the FX Reserve 
 “Letter of Credit Sublimit”
means $150,000, minus (a) all outstanding Letters of Credit (including drawn but unreimbursed Letters of Credit) plus an amount equal to the Letter of Credit Reserves, minus (b) the FX Reserve, and minus (c) any amounts used for Cash
Management Services; provided however once all Indebtedness owed by Borrower to the PIPE Investors becomes Subordinated Debt, such term shall mean $1,000,000, minus (a) all outstanding Letters of Credit (including drawn but unreimbursed Letters
of Credit) plus an amount equal to the Letter of Credit Reserves, minus (b) the FX Reserve, and minus (c) any amounts used for Cash Management Services 
 “FX Reserve” means $150,000, minus (a) all outstanding Letters of Credit (including drawn but unreimbursed Letters of Credit) plus an amount equal to the Letter of Credit Reserves, minus
(b) any amounts used for Cash Management Services; provided however once all Indebtedness owed by Borrower to the PIPE Investors becomes Subordinated Debt, such term shall mean $1,000,000, minus (a) all outstanding Letters of Credit
(including drawn but unreimbursed Letters of Credit) plus an amount equal to the Letter of Credit Reserves, minus (b) any amounts used for Cash Management Services 
 “Permitted Indebtedness” is: 
 (a) Borrower’s Indebtedness to Bank under this Agreement
and the other Loan Documents; 
 (b) Indebtedness existing on the Effective Date and shown on the Perfection Certificate; 
 (c) Subordinated Debt; 
 (d) Unsecured
Indebtedness to trade creditors and with respect to surety bonds and similar obligations incurred in the ordinary course of business; 
 (e)
Unsecured Indebtedness to the PIPE Investors in an amount not to exceed $5,000,000; 
 (f) Indebtedness incurred as a result of endorsing
negotiable instruments received in the ordinary course of business; 
 (g) Indebtedness in an aggregate principal amount not to exceed
$50,000 secured by Permitted Liens; and 
 (h) extensions, refinancings, modifications, amendments and restatements of any items of Permitted
Indebtedness (a) through (g) above, provided that the principal amount thereof is not increased or the terms thereof are not modified to impose more burdensome terms upon Borrower or its Subsidiary, as the case may be. 
  

 2 

 “PIPE Investors” is Special Situations Fund, III Q.P., L.P., Special Situations Fund
III, L.P., Special Situations Technology Fund, L.P., Special Situations Technology Fund II, L.P., SRB Greenway Capital, L.P., SRB Greenway Capital (Q.P.), L.P. SRB Greenway Offshore Operating Fund, L.P., Harvest Small Capital Partners, L.P., Harvest
Technology Partners, L.P., Potomac Capital Partners, LP, Potomac Capital International Ltd. and Pleiades Investment Partners-R, LP. 
 3.
No Further Advances. Until such time as all Indebtedness owed by Borrower to the PIPE Investors becomes Subordinated Debt, Borrower shall not be permitted to request any Advances under the Loan Agreement. 
 4. Limitation of Amendments. 
 4.1
The amendments set forth in Section 2, above, are effective for the purposes set forth herein and shall be limited precisely as written and shall not be deemed to (a) be a consent to any amendment, waiver or modification of any
other term or condition of any Loan Document, or (b) otherwise prejudice any right or remedy which Bank may now have or may have in the future under or in connection with any Loan Document. 
 4.2 This Amendment shall be construed in connection with and as part of the Loan Documents and all terms, conditions, representations, warranties,
covenants and agreements set forth in the Loan Documents, except as herein amended, are hereby ratified and confirmed and shall remain in full force and effect. 
 5. Representations and Warranties. To induce Bank to enter into this Amendment, Borrower hereby represents and warrants to Bank as follows: 
 5.1 Immediately after giving effect to this Amendment (a) the representations and warranties contained in the Loan Documents are true,
accurate and complete in all material respects as of the date hereof (except to the extent such representations and warranties relate to an earlier date, in which case they are true and correct as of such date), and (b) no Event of Default has
occurred and is continuing; 
 5.2 Borrower has the power and authority to execute and deliver this Amendment and to perform its
obligations under the Loan Agreement, as amended by this Amendment; 
 5.3 The organizational documents of Borrower delivered to Bank
on the Effective Date remain true, accurate and complete and have not been amended, supplemented or restated and are and continue to be in full force and effect; 
 5.4 The execution and delivery by Borrower of this Amendment and the performance by Borrower of its obligations under the Loan Agreement, as amended by this Amendment, have been duly authorized; 
 5.5 The execution and delivery by Borrower of this Amendment and the performance by Borrower of its obligations under the Loan Agreement, as
amended 

  

 3 

 
by this Amendment, do not and will not contravene (a) any law or regulation binding on or affecting Borrower, (b) any contractual restriction with
a Person binding on Borrower, (c) any order, judgment or decree of any court or other governmental or public body or authority, or subdivision thereof, binding on Borrower, or (d) the organizational documents of Borrower; 
 5.6 The execution and delivery by Borrower of this Amendment and the performance by Borrower of its obligations under the Loan Agreement, as
amended by this Amendment, do not require any order, consent, approval, license, authorization or validation of, or filing, recording or registration with, or exemption by any governmental or public body or authority, or subdivision thereof, binding
on either Borrower, except as already has been obtained or made; and 
 5.7 This Amendment has been duly executed and delivered by
Borrower and is the binding obligation of Borrower, enforceable against Borrower in accordance with its terms, except as such enforceability may be limited by bankruptcy, insolvency, reorganization, liquidation, moratorium or other similar laws of
general application and equitable principles relating to or affecting creditors’ rights. 
 6. Counterparts. This Amendment may
be executed in any number of counterparts and all of such counterparts taken together shall be deemed to constitute one and the same instrument. 
 7. Effectiveness. This Amendment shall be effective as of the date first written above upon (a) the due execution and delivery to Bank of this Amendment by each party hereto, and (b) Borrower’s payment of an amendment
fee in an amount equal to $12,500. 
  

 4 

 IN WITNESS WHEREOF, the parties hereto have caused
this Amendment to be duly executed and delivered as of the date first written above. 
  

											
	BANK	 		 	BORROWER	 	
				
	Silicon Valley Bank	 		 	Interlink Electronics, Inc.	 	
						
	By:	 	 /s/ Derek Brunelle
	 		 	By:	 	 /s/ Charles Best
	 	
	Name:	 	Derek Brunelle	 		 	Name:	 	Charles Best	 	
	Title:	 	Vice President	 		 	Title:	 	CFO401K SAVINGS PLAN

 Exhibit 4.4 
  

  

							
		 	

	 	PUTNAM FIDUCIARY TRUST COMPANY
	 	 	PROTOTYPE DEFINED CONTRIBUTION PLAN

 BASIC PLAN DOCUMENT #01 
  

 Amended for the Uruguay
Round Agreements Act (“GATT”), the Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”), the Small Business Job Protection Act of 1996 (“SBJPA”), the Taxpayer Relief Act of 1997 (“TRA
‘97”), the Internal Revenue Service Restructuring and Reform Act of 1998 (“RRA ‘98”) and the Community Renewal Tax Relief Act of 2000 (collectively referred to as “GUST”). 
  

			
	 © 2001
	 	Basic Plan Document #01

 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 TABLE OF CONTENTS 

 

					
	Article I - General	  	1
			
	1.1	  	Plan	  	1
	1.2	  	Effective Dates	  	1
	1.3	  	Funding	  	1
	1.4	  	Construction and Controlling State Law	  	1
		
	Article II - Definitions	  	2
			
	2.1	  	Account	  	2
	2.2	  	Active Participant	  	2
	2.3	  	Adoption Agreement	  	2
	2.4	  	Basic Plan Document	  	2
	2.5	  	Beneficiary	  	2
	2.6	  	Benefit	  	2
	2.7	  	Break in Service	  	2
	2.8	  	Code	  	2
	2.9	  	Collective Bargaining Employee	  	2
	2.10	  	Component	  	2
	2.11	  	Contribution Account	  	2
	2.12	  	Controlled Group Member	  	3
	2.13	  	Covered Employment	  	3
	2.14	  	Disabled	  	3
	2.15	  	Early Retirement Age	  	3
	2.16	  	Earned Income	  	3
	2.17	  	Elective Deferral	  	4
	2.18	  	Employee	  	4
	2.19	  	Employee Contribution	  	4
	2.20	  	Employee Contribution Account	  	4
	2.21	  	Employer Contribution	  	4
	2.22	  	Employer Contribution Account	  	4
	2.23	  	Entry Date	  	4
	2.24	  	ERISA	  	4
	2.25	  	Forfeiture	  	4
	2.26	  	Hardship	  	4
	2.27	  	Highly Compensated Employee	  	5
	2.28	  	Highly Compensated Former Employee	  	5
	2.29	  	Hour of Service	  	5
	2.30	  	Inactive Participant	  	6
	2.31	  	Integration Level	  	6
	2.32	  	Investment Manager	  	6
	2.33	  	Lead Employer	  	6
	2.34	  	Leased Employee	  	6
	2.35	  	Match Eligible Contribution	  	6
	2.36	  	Matching Contribution Period	  	6
	2.37	  	Named Fiduciary	  	6
	2.38	  	Net Profits	  	6
	2.39	  	Non-Highly Compensated Employee	  	6
	2.40	  	Normal Retirement Age	  	6
	2.41	  	Owner-Employee	  	7
	2.42	  	Participant	  	7
	2.43	  	Participating Employer	  	7
	2.44	  	Pending Allocation Account	  	7
	2.45	  	Person	  	7
	2.46	  	Plan	  	7
	2.47	  	Plan Administrator	  	7
	2.48	  	Plan Asset	  	7
	2.49	  	Plan Compensation	  	7
	2.50	  	Plan Compensation for the Plan Year	  	8
	2.51	  	Plan Year	  	8
	2.52	  	Predecessor Employer	  	8
	2.53	  	Predecessor Employer Securities	  	8
	2.54	  	Qualifying Employer Securities	  	8
	2.55	  	Required Beginning Date	  	8
	2.56	  	Self-Employed Individual	  	9
	2.57	  	Service	  	9
	2.58	  	Service Commencement Date	  	11
	2.59	  	Spouse	  	11
	2.60	  	Surviving Spouse	  	11
	2.61	  	Taxable Wage Base	  	11
	2.62	  	Termination of Service	  	11
	2.63	  	Trust Agreement	  	11
	2.64	  	Trust Fund	  	11
	2.65	  	Trustee	  	11
	2.66	  	Valuation Date	  	11
		
	Article III – Plan Participation	  	12
			
	3.1	  	Start of Participation	  	12
	3.2	  	Duration of Participation	  	13
	3.3	  	Break in Service Rules for Participation	  	13
	3.4	  	Special Rules for Certain Components	  	13
	3.5	  	Election Not to Participate	  	14
	3.6	  	Participation Errors	  	14
		
	Article IV - Employee Contributions	  	15
			
	4.1	  	Pre-Tax Contributions	  	15
	4.2	  	After-Tax Contributions	  	16
	4.3	  	Deductible Contributions	  	17
	4.4	  	Forfeiture Restoration Contributions	  	17
	4.5	  	Rollover Contributions	  	17
	4.6	  	Controlled Group Transfers	  	17
		
	Article V - Employer Matching Contributions	  	18
			
	5.1	  	Safe-Harbor Matching Contributions	  	18
	5.2	  	Regular Matching Contributions	  	18
	5.3	  	Qualified Matching Contributions	  	20
		
	Article VI - Employer Profit Sharing Contributions	  	21
			
	6.1	  	Safe-Harbor Profit Sharing Contributions	  	21
	6.2	  	Regular Profit Sharing Contributions	  	21
	6.3	  	Qualified Profit Sharing Contributions	  	23
	6.4	  	Prevailing Wage Contributions	  	24

					
		
	Article VII - Employer Pension Contributions	  	25
			
	7.1	  	Safe-Harbor Pension Contributions	  	25
	7.2	  	Regular Pension Contributions	  	25
	7.3	  	Prevailing Wage Contributions	  	25
		
	Article VIII - Accounts and Investments	  	26
			
	8.1	  	Contribution Accounts	  	26
	8.2	  	Contribution Subaccounts	  	26
	8.3	  	Pending Allocation Accounts (Forfeiture and Suspense Accounts)	  	27
	8.4	  	Investment of Accounts	  	27
	8.5	  	Mutual Funds, Pooled Investment Funds and Employer Stock Funds	  	28
	8.6	  	Segregated Investment Portfolios	  	28
	8.7	  	Processing Transactions	  	28
	8.8	  	Valuation of Accounts	  	29
	8.9	  	Permissible Accounting Practices	  	30
	8.10	  	Timing of Contributions	  	31
	8.11	  	Participant Statements	  	31
		
	Article IX – Incidental Insurance Benefits	  	32
			
	9.1	  	Life Insurance Policies	  	32
	9.2	  	Method of Acquisition	  	32
	9.3	  	Application of the Incidental Benefit Limit to the Payment of Premiums	  	32
	9.4	  	Special Vesting Rules	  	33
	9.5	  	Designation of the Policy Beneficiary	  	33
	9.6	  	Disposition of Life Insurance Policies	  	33
	9.7	  	In-Kind Distribution of Life Insurance Policies	  	33
	9.8	  	Sale to Participant or Others	  	33
	9.9	  	Other Provisions Applicable to the Acquisition, Retention and Disposition of Life Insurance Policies	  	33
	9.10	  	Accounting for Insurance Policies	  	34
		
	Article X - Vesting	  	35
			
	10.1	  	Contribution Accounts That Are Fully Vested	  	35
	10.2	  	Contribution Accounts Subject to Vesting Schedule	  	35
	10.3	  	Special Vesting Provisions Related to Life Insurance Policies	  	38
		
	Article XI – Withdrawals and Loans	  	39
			
	11.1	  	Withdrawals Prior to Termination of Service – Money Purchase Pension Plan	  	39
	11.2	  	Withdrawals Prior to Termination of Service – Profit Sharing Plan	  	39
	11.3	  	Minimums/Maximums; Source of Funds	  	40
	11.4	  	Participant Loan Program	  	40
		
	Article XII – Distributions After Termination of Service	  	42
			
	12.1	  	Distributions to Participants	  	42
	12.2	  	Distributions to Beneficiaries	  	42
	12.3	  	Time, Method and Medium of Payment	  	42
	12.4	  	Cash-Out of Small Benefits	  	42
	12.5	  	Consent Requirements	  	43
	12.6	  	Annuity Requirements	  	43
	12.7	  	Minimum Distributions	  	46
	12.8	  	Direct Rollovers	  	50
	12.9	  	Source of Fund	  	51
	12.10	  	Accounting Following Termination of Service	  	51
	12.11	  	Reemployment	  	51
	12.12	  	Benefits Limited to Plan Assets	  	51
	12.13	  	Minors and Incompetent Payees	  	51
	12.14	  	Benefits May Not Be Assigned or Alienated	  	51
	12.15	  	Conditions Precedent to Receipt of a Benefit	  	52
	12.16	  	Transfer to Other Qualified Plan	  	52
	12.17	  	Special Distribution Provisions	  	52
	12.18	  	Tax Withholding	  	52
	12.19	  	Disputed Payments	  	53
		
	Article XIII - Designation of Beneficiary	  	54
			
	13.1	  	Beneficiary Designation	  	54
	13.2	  	Special Requirements for Married Participants	  	54
	13.3	  	No Designation	  	54
	13.4	  	Successor Beneficiary	  	54
	13.5	  	Insurance Contract	  	54
		
	Article XIV - Administration of Plan	  	55
			
	14.1	  	Administration	  	55
	14.2	  	Fiduciary Provisions	  	56
	14.3	  	Compensation, Fees and Expenses	  	56
	14.4	  	Records	  	56
	14.5	  	Communications to Payees	  	56
	14.6	  	Correction of Errors	  	56
	14.7	  	Claims Procedure	  	56
	14.8	  	Bonding	  	57
	14.9	  	Waiver of Notice	  	57
	14.10	  	Agent for Legal Process	  	57
	14.11	  	Actions Against the Secretary of Labor	  	57
	14.12	  	Effect of Criminal Conviction	  	58
	14.13	  	Qualifying Employer Securities	  	58
	14.14	  	Predecessor Employer Securities	  	59
	14.15	  	Exercise of Discretionary Authority	  	59
		
	Article XV - Participating Employers	  	60
			
	15.1	  	Participating Employers and Agreement to be Bound	  	60
	15.2	  	Contributions by Participating Employers	  	60
	15.3	  	Administrative Expenses	  	60
	15.4	  	Lead Employer Acts on Behalf of Participating Employers	  	60
	15.5	  	Discontinuance of Joint Participation of a Participating Employer	  	60
	15.6	  	Reorganizations of Participating Employers	  	60
	15.7	  	Acquisition of a Controlled Group Member	  	61
		
	Article XVI - Amendment, Termination and Merger	  	62
			
	16.1	  	Amendment	  	62
	16.2	  	Effect of Amendment in Event of a Prior Termination of Service	  	62
	16.3	  	Nonconformity to Prototype Plan	  	62
	16.4	  	Permanent Discontinuance of Contributions or Termination of Plan	  	62
	16.5	  	Termination Without Action by the Lead Employer	  	63
	16.6	  	Merger, Consolidation, or Transfer of Assets	  	63

					
		
	Article XVII - Top-Heavy Rules	  	65
			
	17.1	  	Minimum Contribution	  	65
	17.2	  	Vesting	  	66
	17.3	  	Code § 415 Adjustment for Limitation Years Beginning Before January 1, 2000	  	67
	17.4	  	Defined Terms	  	67
		
	Article XVIII - Limitations on Allocations	  	70
			
	18.1	  	If Covered Only Under The Plan	  	70
	18.2	  	If Also Covered Under Another Defined Contribution Plan	  	71
	18.3	  	If Also Covered Under Defined Benefit Plan	  	72
	18.4	  	Defined Terms	  	72
		
	Article XIX – Limit on Elective Deferrals, ADP/ACP Tests	  	75
			
	19.1	  	Return of Excess Deferrals	  	75
	19.2	  	Adjustment of Contributions Required by Code § 401(k)	  	75
	19.3	  	Adjustment of Contributions Required by Code § 401(m)	  	78
	19.4	  	No Multiple Use of Alternative Limitations	  	80
	19.5	  	Exception to Notice and Consent Requirements	  	81
	19.6	  	Defined Terms	  	81
		
	Article XX – Trust Provisions	  	85
			
	20.1	  	Appointment and Acceptance of Putnam Fiduciary Trust Company	  	85
	20.2	  	Trust Fund	  	85
	20.3	  	Putnam’s Role with Respect to Contributions	  	85
	20.4	  	Putnam’s Role with Respect to Investments	  	86
	20.5	  	Putnam’s Role with Respect to Distributions	  	88
	20.6	  	Nondiscretionary Trustee Powers	  	88
	20.7	  	Ministerial Trustee Powers	  	90
	20.8	  	Use of Affiliates	  	91
	20.9	  	Administrative Matters	  	91
	20.10	  	Compensation and Expenses	  	92
	20.11	  	Indemnification	  	92
	20.12	  	Change in Trustee	  	93
	20.13	  	Miscellaneous	  	93
		
	Article XXI – Miscellaneous Provisions	  	95
			
	21.1	  	Offset For Leased Employee Benefits	  	95
	21.2	  	Coverage Failures	  	95
	21.3	  	Qualified Military Service	  	95
	21.4	  	No Diversion	  	95
	21.5	  	Qualified Domestic Relations Orders	  	95
	21.6	  	Insurance Company Not Responsible for Validity of Plan	  	96
	21.7	  	Adjustment of Dollar Limits	  	96
	21.8	  	No Guarantee of Employment	  	96
	21.9	  	Headings	  	96
	21.10	  	Capitalized Definitions	  	96
	21.11	  	Gender	  	96
	21.12	  	Use of Compounds of Word “Here”	  	96
	21.13	  	Plan Construed as a Whole	  	96
	21.14	  	Benefiting	  	96

 Index of Defined Terms 
 414(s) Compensation for the Plan Year: 19.6, 75 
 415 Compensation: 18.4, 65 
 415 Compensation for the Limitation Year: 18.4, 65 
 Account: 2.1, 2

 ACP Amounts: 19.6, 72 
 Active Participant: 2.2, 2 

Actual Contribution Percentage: 19.6, 73 
 Actual Deferral Percentage:
19.6, 73 
 Adoption Agreement: 2.3, 2 
 ADP Amounts: 19.6, 74

 Amendment Effective Date: 1.2, 1 
 Annual Additions: 18.4, 65

 Basic Plan Document: 2.4, 2 
 Beneficiary: 2.5, 2 

Benefit: 2.6, 2 
 Benefit Starting Date: 12.6, 42 
 Benefiting: 21.14, 86 
 Break in Service: 2.7, 2 
 Code: 2.8, 2 
 Collective Bargaining Employee: 2.9, 2 
 Component: 2.10, 2 
 Contribution Account: 2.11, 2 
 Contribution Percentage: 19.6, 74 
 Controlled Group Member: 2.12, 2

 Covered Employment: 2.13, 3 
 Deferral Percentage: 19.6, 74

 Defined Benefit Fraction: 18.4, 65 
 Defined Contribution
Fraction: 18.4, 65 
 Determination Date: 17.4, 61 
 Disabled:
2.14, 3 
 Early Retirement Age: 2.15, 3 
 Earned Income: 2.16, 3

 Elective Deferral: 2.17, 3 
 Eligible Employee: 19.6, 74

 Eligible Retirement Plan: 12.8, 47 
 Eligible Rollover
Distributee: 12.8, 47 
 Eligible Rollover Distribution: 12.8, 46 
 Employee: 2.18, 3 
 Employee After-Tax Contribution: 4.2, 15 
 Employee Contribution: 2.19, 4 
 Employee Contribution Account: 2.20, 4 
 Employee Deductible Contribution: 4.3, 16 
 Employee Forfeiture Restoration Contribution: 4.4, 16 
 Employee Pre-Tax Contribution: 4.1, 14 
 Employee Rollover Contribution: 4.5,
16 
 Employer Contribution: 2.21, 4 
 Employer Contribution
Account: 2.22, 4 
 Employer Prevailing Wage Contribution (for money purchase plan): 7.3, 23 
 Employer Prevailing Wage Contribution (for profit sharing plan): 6.4, 22 
 Employer Qualified Matching Contribution: 5.3, 19

 Employer Qualified Profit Sharing Contribution: 6.3, 22 
 Employer Regular Matching Contribution: 5.2, 17 
 Employer Regular Pension Contribution: 7.2, 23 
 Employer Regular Profit Sharing Contribution: 6.2, 20 
 Employer Safe-Harbor
Matching Contribution: 5.1, 17 
 Employer Safe-Harbor Pension Contribution: 7.1, 23 
 Employer Safe-Harbor Profit Sharing Contribution: 6.1, 20 
 Employer Stock Fund: 8.5, 25 
 Entry Date: 2.23, 4 
 ERISA: 2.24, 4 
 Excess Amount: 18.4, 66 
 Excess Deferrals: 19.6, 75 
 Forfeiture: 2.25, 4 
 Hardship: 2.26, 4 
 Highest Average Compensation: 18.4, 66 
 Highly Compensated Employee: 2.27, 4

 Highly Compensated Former Employee: 2.28, 5 
 Hour of Service:
2.29, 5 
 Inactive Participant: 2.30, 5 
 Integration Level:
2.31, 5 
 Investment Manager: 2.32, 5 
 Key Employee: 17.4, 61

 Lead Employer: 2.33, 6 
 Leased Employee: 2.34, 6 

Limitation Year: 18.4, 66 
 Master or Prototype Plan: 18.4, 66 

Match Eligible Contribution: 2.35, 6 
 Matching Contribution Period: 2.36,
6 
 Maximum Permissible Amount: 18.4, 66 
 Mutual Fund: 8.5, 25

 Named Fiduciary: 2.37, 6 
 Net Profits: 2.38, 6 
 Non-Highly Compensated Employee: 2.39, 6 
 Non-Key Employee: 17.4, 61

 Normal Retirement Age: 2.40, 6 
 Original Effective Date: 1.2,
1 
 Owner-Employee: 2.41, 6 
 Participant: 2.42, 6 
 Participating Employer: 2.43, 6 
 Pending Allocation Account: 2.44, 6

 Permissive Aggregation Group: 17.4, 61 
 Person: 2.45, 6

 Plan: 2.46, 6 
 Plan Administrator: 2.47, 6 
 Plan Asset: 2.48, 6 
 Plan Compensation: 2.49, 6 
 Plan Compensation for the Plan Year: 2.50, 8 
 Plan Year: 2.51, 8 

Pooled Investment Fund: 8.5, 25 
 Predecessor Employer: 2.52, 8 

Predecessor Employer Securities: 2.53, 8 
 Present Value: 17.4, 61

 Projected Annual Benefit: 18.4, 66 
 Qualified Election: 12.6,
42 
 Qualified Joint and Survivor Annuity: 12.6, 43 
 Qualified
Preretirement Survivor Annuity: 12.6, 42 
 Qualifying Employer Securities: 2.54, 8 
 Required Aggregation Group: 17.4, 61 
 Required Beginning Date: 2.55, 8 
 Segregated Investment Portfolio: 8.6, 26 
 Self-Employed Individual: 2.56, 8

 Service: 2.57, 8 
 Service Commencement Date: 2.58, 10

 Special Effective Dates: 1.2, 1 
 Spouse: 2.59, 10 

Surviving Spouse: 2.60, 10 
 Taxable Wage Base: 2.61, 10 
 Tender Agent: 14.13, 53 
 Termination of Service: 2.62, 10 
 Top-Heavy: 17.4, 61 
 Top-Heavy Compensation: 17.4, 61 
 Top-Heavy Compensation for the Plan Year: 17.4, 61 
 Top-Heavy Determination
Period: 17.4, 62 
 Top-Heavy Eligible Participant: 17.4, 62 
 Top-Heavy Ratio: 17.4, 62 
 Trust Agreement: 2.63, 10 
 Trust Fund: 2.64, 10 
 Trustee: 2.65, 10 
 Valuation
Date: 2.66, 10 
 Voting Agent: 14.13, 53 
  

					
	© 2001	 	v	 	Basic Plan Document #01

			
	 

	  	PUTNAM FIDUCIARY TRUST COMPANY
	  	PROTOTYPE DEFINED CONTRIBUTION PLAN

 BASIC PLAN DOCUMENT #01 
 This prototype defined contribution plan is made available to employers by Putnam Fiduciary Trust Company. By executing the appropriate Adoption Agreement, an employer may adopt a prototype plan in the form of a
profit sharing plan or a money purchase pension plan, or the employer may amend and restate an existing profit sharing plan or money purchase pension plan in the form of this prototype plan. This Basic Plan Document supports several Adoption
Agreements, and not all provisions and features in this Basic Plan Document apply to all Adoption Agreements. In addition, this Basic Plan Document and the Adoption Agreements may contain features that Putnam Fiduciary Trust Company does not support
administratively for all employers. 
 ARTICLE I – GENERAL 
 1.1 Plan. The Plan will be referred to by the name specified in the Adoption Agreement. 
 1.2 Effective Dates 
 (a) Original Effective Date. The Original Effective Date is the date as
of which the Plan was initially adopted, whether in the form of this prototype or in some other form (e.g., as another prototype, volume submitter or individually designed plan). 
 (b) Amendment Effective Date. The Amendment Effective Date is the date specified in the Adoption Agreement as of which an amendment
is effective with respect to the Plan. 
 (c) Special Effective Dates. A Special Effective Date may apply to any given
provision if so specified in the Adoption Agreement or in this Basic Plan Document, and this Special Effective Date will control over the Original Effective Date or Amendment Effective Date with respect to such provision of the Plan. Further, any
provision necessary to comply with any change in law resulting from federal legislation or the issuance of regulations or other guidance by federal agencies, or to conform to any changes in administration consistent with any such change in law will
be effective as of the date required by the law, regulation or other guidance, even if earlier than an Amendment Effective Date. 
 1.3
Funding. The Plan will be funded by one or more Trust Funds as specified in the Adoption Agreement. 
 1.4 Construction and
Controlling State Law. The Plan is intended to meet the requirements for qualification under Code §401 and to comply with ERISA (unless exempt under the provisions thereof), and will be administered and construed consistent with this
intent. 
 The Plan also will be administered and construed according to the laws of the State or Commonwealth (applied without regard to its
conflict of law principles) in which is located the main administrative office of the Lead Employer, or such other State or Commonwealth as may be specified in the Adoption Agreement, to the extent such laws are not preempted by ERISA or other laws
of the United States of America. However, with respect to any dispute involving the Trust Agreement or the duties of the Trustee, the controlling state law will be determined in accordance with the Trust Agreement, and if Putnam Fiduciary Trust
Company is the Trustee, the controlling law will be the laws of the Commonwealth of Massachusetts. 
  

					
	© 2001	 		 	Basic Plan Document #01

 ARTICLE II – DEFINITIONS 
 2.1 Account – means a Contribution Account or a Pending Allocation Account (including any subaccount established thereunder). 
 2.2 Active Participant – means an Employee who has become an Active Participant in any Component pursuant to the terms of the Plan and
who remains in Covered Employment with respect to such Component. 
 2.3 Adoption Agreement – means the agreement
appropriately adopted by the Participating Employer(s) and the Trustee(s) that establishes the Plan and creates the Trust Fund(s). 
 2.4
Basic Plan Document – means this document. 
 2.5 Beneficiary – means the Person or Persons
designated as such pursuant to the terms of the Plan. 
 2.6 Benefit – means the value of the vested portion of the
Participant’s Contribution Accounts, whether vested before or upon death, including the cash value, or death benefit proceeds, of any life insurance contracts that are reflected in any such Contribution Account.  
 2.7 Break in Service – means a period which satisfies subsection (a) or (b), depending on which method of calculating Service is
specified in the Adoption Agreement. 
 (a) Hour Count Method. If the hour count method is specified in the Adoption
Agreement, a Break in Service is the following: 
 (1) For purposes of determining eligibility to participate, a Break in
Service is an eligibility computation period beginning on or after the Employee’s Service Commencement Date during which his/her Hours of Service do not exceed 500 or, if this option is available and is elected in the Adoption Agreement, such
lesser number as may be specified in the Adoption Agreement for determining a Break in Service for vesting purposes under the Plan. 
 (2) For purposes of determining vesting, a Break in Service is a vesting computation period beginning on or after the Employee’s Service Commencement Date during which his/her Hours of Service do not exceed 500 or, if this option is
available and is elected in the Adoption Agreement, such lesser number as may be specified in the Adoption Agreement for determining a Break in Service. 
 For purposes of determining whether a Break in Service has occurred, an Employee who has an absence from active employment for maternity or paternity reasons, but who has not had a Termination of Service, will receive
credit for the Hours of Service which would otherwise have been credited to him/her but for such absence, or in any case in which such hours cannot be determined, eight Hours of Service per day of such absence. However, no more than 501 Hours of
Service will be credited under this paragraph to an Employee on account of any one period of absence. The Hours of Service credited under this paragraph will be credited in the computation period in which the absence begins if the crediting is
necessary to prevent a Break in Service in that period or, in all other cases, in the following computation period. 
 (b)
Elapsed Time Method. If the elapsed time method is specified in the Adoption Agreement, a Break in Service is a period of at least twelve-consecutive-months duration that starts on the earlier of the day after Termination of Service or the first
anniversary of the date on which an Employee is first absent from active employment for any other reason, and ends (if ever) on the day on which the Employee again is credited with an Hour of Service. Notwithstanding the above, if an Employee is
absent from active employment for maternity or paternity reasons, a Break in Service starts on the earlier of the day after Termination of Service or the second anniversary of the date on which an Employee is first absent from employment for
maternity or paternity reasons. 
 An absence from active employment “for maternity or paternity reasons” for this purpose means an
absence that began on or after the first day of the first Plan Year beginning in 1985 by reason of the pregnancy of the Employee, by reason of a birth of a child of the Employee, by reason of the placement of a child with the Employee in connection
with the adoption of such child by such Employee, or for purposes of caring for such child for a period beginning immediately following such birth or placement. 
 Notwithstanding the above, an Employee who is reemployed under Chapter 43 of Title 38 of the United States Code will be treated as not having a Break in Service by reason of his/her qualified military service (as
defined in Code § 414(u)). 
 2.8 Code – means the Internal Revenue Code of 1986, as from time to time amended.

 2.9 Collective Bargaining Employee – means an Employee who is in a unit covered by a collective bargaining agreement if
retirement benefits were the subject of good faith bargaining between a Participating Employer and the collective bargaining representative for such unit, and if no more than 2% of the Employees who are covered by the agreement are professionals (as
defined in regulations under Code §410(b)). A “collective bargaining representative” for this purpose does not include any organization more than one-half of whose members are owners, officers or executives of a Participating
Employer. 
 2.10 Component – means the portion of the Plan reflecting contributions of a given type (e.g., Employee
Pre-Tax Contributions, Employer Regular Profit Sharing Contributions, Employer Regular Pension Contributions – each reflect a different Component). 
 2.11 Contribution Account – means an account established for a Participant under the Plan to reflect contributions of a given type that are made by or on behalf of the Participant, including an
Employee Contribution Account or Employer Contribution Account. 
  

					
	© 2001	 	2	 	Basic Plan Document #01

 2.12 Controlled Group Member – means any of the following: 
 (a) The Lead Employer; 
 (b)
Any corporation that is a member of a controlled group of corporations (as defined in Code §414(b)) that includes the Lead Employer; 
 (c) Any trade or business (whether or not incorporated) that is under common control (as defined in Code §414(c)) with the Lead Employer (in the case of a nonprofit, non-stock organization, control will be
determined using the standard set forth in Treas. Reg. §1.512(b)–1(L)(4)(i)(b), or such other standard as may be established for this purpose by the Internal Revenue Service); 
 (d) Any member of an “affiliated service group” (as defined in Code § 414(m)) that includes the Lead Employer; and

 (e) Any entity required to be aggregated with the Lead Employer pursuant to Code § 414(o). 
 For purposes of applying the contribution and allocation limits of Code § 415 as implemented under the Plan, the Plan Administrator will determine
the Controlled Group Members under subsections (b) and (c) in the manner described in Code § 415(h) – that is, by substituting a “more than 50%” ownership standard for the “at least 80%” ownership standard
otherwise applicable under Code § 414(b) and (c). 
 2.13 Covered Employment – means, with respect to any Component,
any employment with any Participating Employer (while it is a Participating Employer), subject to the following: 
 (a)
Specified Exclusions. Covered Employment does not include employment in any employment category excluded under the Adoption Agreement. 
 (b) Collective Bargaining Employees. Covered Employment does not include employment as a Collective Bargaining Employee unless the applicable collective bargaining agreement provides for participation in the
Plan (it being the express intent that the eligibility of Collective Bargaining Employees to participate in the Plan is subject to negotiations with the collective bargaining representative). 
 A collective bargaining agreement will, for this purpose only, be deemed to continue after its formal expiration during collective
bargaining negotiations pending the execution of a new agreement. 
 (c) Independent Contractors. Covered Employment
does not include service during any period for which an individual (other than a Leased Employee or Self-Employed Individual) is classified by his/her employer as an independent contractor or as having any status other than a common-law employee,
regardless of the correct legal status of the individual. This applies to all periods of such service of an individual who is subsequently reclassified as a common-law employee, whether the reclassification is retroactive or prospective. 

(d) Leaves of Absence. Covered Employment includes any period of absence from active employment during which the
employer-employee relationship continues, provided the Employee was in Covered Employment immediately prior to the start of such period of absence, and until Termination of Service or the happening of any other event or circumstance that would have
resulted in loss of Covered Employment status if the individual had not been absent (e.g., the individual dies, or an amendment is made to exclude his/her employment category from Covered Employment). 
 A leave of absence under the Family and Medical Leave Act (“FMLA”) will be treated in the same manner as any other leave of
absence under the Plan. 
 (e) Special Rules for Certain Components. Covered Employment with respect to the Employer
Safe-Harbor Matching, Qualified Matching, Safe-Harbor Profit Sharing or Qualified Profit Sharing Component will be the same as for the Employee Pre-Tax Component. 
 Covered Employment with respect to the Employer Safe-Harbor Pension Component will be the same as for the Employee Pre-Tax Component under
the Profit Sharing Plan specified in the Adoption Agreement. 
 If Employer Prevailing Wage Contributions are available and
are elected in the Adoption Agreement, Covered Employment with respect to the Employer Prevailing Wage Component will include employment in a job category on any prevailing wage project specified in the Adoption Agreement. However, it will not
include employment as a Highly Compensated Employee unless otherwise specified in the Adoption Agreement. 
 When used in the Adoption
Agreement and Basic Plan Document, the term “employment” includes service as a Self-Employed Individual, Leased Employee or individual required to be treated as an employee under Code § 414(o) with respect to a Participating Employer
(but does not include service as an independent contractor). 
 2.14 Disabled – means that an individual has a physical or
mental condition that makes him/her unable to engage in any substantial gainful activity and that can be expected to result in death or has lasted or can be expected to last for at least a twelve-consecutive-month period, unless a different
definition is available and is elected in the Adoption Agreement, in which case such definition will control under the Plan. 
 2.15
Early Retirement Age – means the age (if any) specified as such in the Adoption Agreement, or the date on which the Employee has satisfied the age and service requirements (if any) specified as such in the Adoption Agreement.

 2.16 Earned Income – means net earnings from self-employment (as defined in Code § 1402(a)) which are derived from
the trade or business of a Participating Employer with respect to which the personal services of the individual are a material income 

  

					
	© 2001	 	3	 	Basic Plan Document #01

 
producing factor, and adjusted as provided in Code §401(c)(2). Net earnings will be determined without regard to items not included in gross income and
the deductions allocable to such items. Net earnings will be reduced by the amount of contributions to the Plan or any other employee benefit plan with respect to such earnings which are deductible by the Employee under Code § 404. Net earnings
will be determined with regard to the deduction allowed by Code § 164(f). 
 2.17 Elective Deferral – means any
contribution made by the employer at the election of the individual, to the extent not included in gross income, under a qualified cash or deferred arrangement described in Code §401(k), salary reduction simplified employee pension described in
Code § 402(h)(1)(B), SIMPLE IRA Plan described in Code §408(p), eligible deferred compensation plan described in Code § 457 or a plan described in Code § 501(c)(18), and any contribution made by an employer on behalf of the
individual under a salary reduction agreement to purchase an annuity contract or mutual fund under Code § 403(b). 
 2.18
Employee – means: 
 (a) Any common-law employee of any Controlled Group Member; 
 (b) Any Self-Employed Individual with respect to any Controlled Group Member; 
 (c) Any Leased Employee with respect to any Controlled Group Member; and 
 (d) Any individual required to be treated as an employee of any Controlled Group Member under Code § 414(o). 
 Notwithstanding the above, a Leased Employee will not be considered an Employee if Leased Employees do not constitute more than 20% of the
recipient’s non-highly compensated work-force, and the Leased Employee is covered by a money purchase pension plan providing a nonintegrated employer contribution rate of at least 10% of compensation (as defined in Code §415(c)(3)),
immediate participation, and full and immediate vesting. 
 2.19 Employee Contribution – means any of the following types
of contributions made to the Plan: 
 Employee Pre-Tax Contributions 
 Employee After-Tax Contributions 
 Employee Rollover Contributions 
 Employee Deductible Contributions 
 Employee Forfeiture Restoration Contributions 
 2.20 Employee Contribution Account – means a Contribution Account established to reflect amounts attributable to Employee Contributions. 
 2.21 Employer Contribution – means any of the following types of contributions made to the Plan: 
 Employer Safe-Harbor Matching Contributions 
 Employer Regular Matching Contributions 
 Employer Qualified Matching Contributions

 Employer Safe-Harbor Profit Sharing Contributions 
 Employer Regular Profit Sharing Contributions 
 Employer Qualified Profit Sharing Contributions 
 Employer Safe-Harbor Pension Contributions 
 Employer Regular Pension Contributions 
 Employer Prevailing Wage Contributions 

2.22 Employer Contribution Account – means a Contribution Account established to reflect amounts attributable to Employer
Contributions. 
 2.23 Entry Date – means each date specified as such in the Adoption Agreement, subject to the special
rules set forth in Secs. 3.1(d) and (f). The Entry Date with respect to a Component will not be more than six months after the date on which the Participant satisfies the maximum age and service requirement permitted under Code § 410(a)(1) with
respect to such Component. 
 If an age and service requirement is imposed on participation in an Employer Safe-Harbor Matching and/or
Safe-Harbor Profit Sharing Component, or on participation in an Employer Safe-Harbor Pension Component, and no age and service requirement (or a lesser age and service requirement) is imposed on participation in the Employee Pre-Tax Component, the
Entry Dates for the Employer Safe-Harbor Matching or Safe-Harbor Profit Sharing Component, or the Employer Safe-Harbor Pension Component, will be the first day of each Plan Year and the first day of the seventh month of each Plan Year. 

If Employer Prevailing Wage Contributions are available and are elected in the Adoption Agreement, the Entry Date for a Prevailing Wage Component will
be the date on which the Employee begins service on the project and in the job category for which contributions are made under such Component. 
 2.24 ERISA – means the Employee Retirement Income Security Act of 1974, as from time to time amended. 
 2.25
Forfeiture – means the non-vested portion of a Contribution Account that is forfeited by the Participant as a result of a Break in Service of five years or a distribution of his/her Benefit, or any other amount treated as a
Forfeiture under the terms of the Plan. 
 2.26 Hardship – means one of the following reasons or, if this option is
available and is elected in the Adoption Agreement, one of the reasons specified as being a Hardship in the Adoption Agreement (which reasons will apply in lieu of the following): 
 (a) Medical Expenses. Expenses for medical care described in Code § 213(d) incurred by the Participant, his/her spouse, or
his/her dependents (as defined in Code § 152), or necessary for any of those persons to obtain such medical care. 
 (b)
Home Purchase Expenses. Costs directly related to the purchase of the Participant’s principal residence (excluding mortgage payments). 
 (c) Education Expenses. Payment of tuition and related educational fees for the next 12 months of post–secondary education for the Participant, his/her spouse, children, or dependents. 
  

					
	© 2001	 	4	 	Basic Plan Document #01

 (d) Eviction/Foreclosure Expenses. The need to prevent the eviction of the
Participant from his/her principal residence or foreclosure on the mortgage of his/her principal residence. 
 (e) Other
Safe–Harbor Expenses. Any reason permitted under future “safe–harbor” regulations issued under Code § 401(k). 
 2.27 Highly Compensated Employee – means an Employee described as such in Code §414(q); generally, any Employee who performs services for any Controlled Group Member during the Plan Year and who satisfies one of the
following conditions: 
 (a) More Than Five Percent Owners. The Employee was a more than five percent owner (as defined
in Code §414(q)(2)) at any time during the Plan Year or the twelve-consecutive-month period preceding the Plan Year, or was the spouse, child, parent or grandparent of such an owner to whom the owner’s stock is attributed pursuant to Code
§318 (regardless of the compensation of the owner or family member). 
 An Employee’s ownership will be determined
using the ownership attribution rules of Code § 318. 
 (b) Highly-Paid Employees. The Employee had compensation
for the look-back period in excess of the dollar amount in effect under Code §414(q)(2) for the look-back period and, if so specified in the Adoption Agreement, was in the top-paid group for the look-back period. 
 The “compensation” of an Employee for this purpose means his/her Plan Compensation but determined without regard to any
exclusions specified in the Adoption Agreement and without regard to the limit imposed on Plan Compensation under Code § 401(a)(17). 
 The “look-back period” for this purpose is the twelve-consecutive-month period preceding the Plan Year or, if so specified in the Adoption Agreement, the calendar year ending within the Plan Year (this
election is available only if the Plan Year is other than the calendar year). 
 The “top -paid group” for this purpose is the top 20% of Employees who performed services for any Controlled Group Member during the look-back period, when ranked on the basis of compensation for the look-back period. In
determining the number of Employees who performed services for any Controlled Group Member, the following Employees will be disregarded: (i) Employees who have completed less than six months of service by the end of the look-back period
(including service completed prior to the look-back period), (ii) Employees who normally work less than 17 1/2 hours per week, (iii) Employees who normally work less than six months during any year, (iv) Employees who have not attained age 21 by the end of the look-back period, (v) Employees who are non-resident aliens and who
receive no earned income (within the meaning of section 911(d)(2)) from any Controlled Group Member that constitutes income from sources within the United States (within the meaning of Code § 861(a)(3)), and (vi) Collective Bargaining
Employees if 90% or more of Employees are Collective Bargaining Employees and the Plan covers only Employees who are not Collective Bargaining Employees. The Plan Administrator may elect to modify the exclusions set forth above by substituting a
shorter period of service in (i), (ii) or (iii), or a lower age in (iv), and/or may elect not to apply the exclusion (vi), for purposes of determining the top-paid group provided that such election is applied on a uniform and consistent basis.
The Plan Administrator also may use any option and make any and all elections permitted under regulations under Code § 414(q). 
 This definition of Highly Compensated Employee will apply with respect to any Plan Year beginning on or after January 1, 1997. However, in determining whether an Employee is a Highly Compensated Employee for the first Plan Year
beginning on or after January 1, 1997, this definition will be deemed to have been in effect for prior Plan Years. 
 2.28 Highly
Compensated Former Employee – means a former Employee who is defined as such in accordance with Temp. Treas. Reg. § 1.414(q)-1T (A-4), Notice 97-45 and subsequent guidance issued by the Internal Revenue Service. 
 2.29 Hour of Service – means: 
 (a) Hours for Work Periods. Each hour for which the Employee is paid, or entitled to payment, for the performance of services for any Controlled Group Member. 
 (b) Hours for Non-Work Periods. Each hour for which the Employee is paid, or entitled to payment, by any Controlled Group Member on
account of a period of time during which no services are performed (irrespective of whether the employment relationship has terminated) due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty, or leave
of absence, including the hours for which pay is provided in lieu of notice of termination. However, no more than 501 Hours of Service will be credited on account of any single continuous period during which the Employee performs no services,
whether or not such period occurs in a single computation period. Hours of Service will not be credited under this subsection with respect to payments made under a plan maintained solely for the purpose of complying with applicable worker’s
compensation, unemployment compensation, or disability insurance laws or made solely to reimburse the Employee for medical or medically related expenses incurred by the Employee. 
 (c) Back Pay Awards. Each hour for which back pay, irrespective of mitigation of damages, is either awarded or agreed to by any
Controlled Group Member. Such hours will be credited to the computation period or periods to which the award or agreement pertains rather than the computation period in which the award, agreement or payment is made. However, no more 

  

					
	© 2001	 	5	 	Basic Plan Document #01

 
than 501 Hours of Service will be credited for payments of back pay, to the extent that such back pay is agreed to or awarded for a period of time during
which the Employee did not or would not have performed services for any Controlled Group Member. 
 (d) Leased Employees. Each
hour that must be recognized under Code §414(n) for services prior to becoming a Leased Employee or services that must be recognized under Code § 414(o). 
 In lieu of counting the actual number of Hours of Service with respect to a computation period, Hours of Service will be determined using any equivalencies specified in the Adoption Agreement. 
 Hours for which credit is received under this subsection will be counted and credited pursuant to DOL Reg. § 2530.200b-2. The Plan Administrator may
round up the number of Hours of Service at the end of each computation period (or more frequently) to the next highest 10 or 100 as long as a uniform practice is followed with respect to all Employees. 
 2.30 Inactive Participant – means an Employee or former Employee who is not an Active Participant but who has a Benefit remaining
under the Plan. 
 2.31 Integration Level – means the amount specified as such in the Adoption Agreement (if an integrated
formula is available and is elected in the Adoption Agreement). However, for a short Plan Year, the Integration Level will equal the amount specified as such in the Adoption Agreement multiplied by a fraction, the numerator of which is the number of
months (full or partial) in the Plan Year and the denominator of which is 12. 
 2.32 Investment Manager – means any
Person defined as such under ERISA § 3(38); generally, any fiduciary (other than a Trustee): 
 (a) Who has the power to
manage, acquire, or dispose of any Plan Asset; 
 (b) Who (i) is registered as an investment adviser under the Investment
Advisers Act of 1940; (ii) is not registered as an investment adviser by reason of paragraph (1) of section 203A(a) of such Act, is registered as an investment adviser under the laws of the State in which it maintains its principal office
and place of business, and, at the time the fiduciary last filed the registration form with such State in order to maintain the fiduciary’s registration under the laws of such State, also filed a copy of such form with the Secretary of Labor;
(iii) is a bank, as defined in that Act; or (iv) is an insurance company qualified to perform services described in paragraph (1) under the laws of more than one State; and 
 (c) Who has acknowledged being a fiduciary with respect to the Plan. 
 2.33 Lead Employer – means the entity specified as such in the Adoption Agreement. 
 2.34 Leased Employee – means an individual identified as such in Code §414(n); generally, any individual who is not otherwise an
Employee and who pursuant to an agreement between the recipient and a leasing organization (which may be the individual acting on his/her own behalf) has performed services for the recipient (or for the recipient and related persons determined in
accordance with Code §414(n)(6)) on a substantially full-time basis for a period of at least one year and such services are performed under the primary direction or control of the recipient. 
 This definition of Leased Employee will apply with respect to any Plan Year beginning on or after January 1, 1997. 
 2.35 Match Eligible Contribution – means an Employee Pre-Tax and/or After-Tax Contribution that is specified in the Adoption Agreement
as being eligible for Employer Safe-Harbor Matching or Regular Matching Contributions. 
 2.36 Matching Contribution Period
– means the period or periods specified as such in the Adoption Agreement. However, if the Plan provides for variable Employer Regular Matching Contributions (that is, discretionary contributions or contributions determined by reference to Net
Profits), or if the Plan provides for fixed Employer Regular Matching Contributions that are based on years of credited service or are contingent on Net Profits, then the Matching Contribution Period for any such Employer Regular Matching
Contribution is the Plan Year. 
 2.37 Named Fiduciary – means: 
 (a) The Lead Employer; 
 (b) Any Investment Manager; 
 (c) Any Participant or Beneficiary to the extent he/she
has voting or investment control with respect to Qualifying Employer Securities and/or Predecessor Employer Securities, or to the extent he/she has investment control with respect to his/her Contribution Accounts; and 
 (d) Any Person designated as such by the Lead Employer. 
 A Named Fiduciary is such only with respect to, and to the extent of, the discretionary authority delegated to the Named Fiduciary. 
 2.38 Net Profits – means the earnings and profits of the Participating Employers determined according to generally accepted accounting principles (GAAP) or, if an alternative definition is available
and is elected in the Adoption Agreement, determined in accordance with such definition. Net Earnings will in any event be determined before any contributions to the Plan (or any other qualified plan) and, in the case of a corporation, before any
deduction for income taxes (Federal or State). If a Participating Employer is a nonprofit or not-for-profit organization, “Net Profits” means excess revenues (excess of receipts over expenditures). 
 2.39 Non-Highly Compensated Employee – means an Employee who is not a Highly Compensated Employee. 
 2.40 Normal Retirement Age – means the age specified as such in the Adoption Agreement, or the date on which the Employee has
satisfied the age and participation requirements specified as such in the Adoption Agreement. However, if any 

  

					
	© 2001	 	6	 	Basic Plan Document #01

 
Participating Employer enforces a mandatory retirement age, the Normal Retirement Age will not be later than the mandatory retirement age of any
Participating Employer. 
 2.41 Owner-Employee – means a sole proprietor or any partner who owns more than 10% of either
the capital interest or the profits interest in a Controlled Group Member. 
 2.42 Participant – means an Active
Participant or an Inactive Participant. 
 2.43 Participating Employer – means any Controlled Group Member (including the
Lead Employer) identified as such in the Adoption Agreement. 
 2.44 Pending Allocation Account – means an account
established under the Plan, but not attributable to any Participant. 
 2.45 Person – means an individual, committee of
individuals, partnership, limited liability partnership, joint venture, corporation, limited liability corporation, mutual company, joint-stock company, non-profit or not-for-profit organization, trust, estate, unincorporated organization,
association, employee organization or other legally recognized entity. 
 2.46 Plan – means the defined contribution plan
set forth herein (including the Adoption Agreement, the trust provisions of Article XXI and any separate Trust Agreement(s)) as adopted by the Participating Employers and as amended from time to time. 
 2.47 Plan Administrator – means the Lead Employer or, if this option is available and is elected in the Adoption Agreement, such other
Person as may be identified as such in the Adoption Agreement. However, in no event will Putnam Fiduciary Trust Company be the Plan Administrator. 
 2.48 Plan Asset – means any asset held under any Trust Fund. “Plan Assets” means the sum total of all assets held under all Trust Funds. 
 2.49 Plan Compensation – means the following: 
 (a) Common-Law Employees. In the case of a common-law employee, compensation determined under whichever of the following definitions is
specified in the Adoption Agreement: 
 (1) 415(c)(3) Compensation – means earned income, wages, salaries, fees
for professional services and other amounts received (without regard to whether an amount is paid in cash) for personal services actually rendered in the course of employment with the Participating Employers to the extent that the amounts are
includible in gross income (including, but not limited to, overtime pay, commission paid sales persons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and
reimbursements or other expense allowances under a nonaccountable plan as described in Treas. Reg. § 1.62-2(c)), and excludes the following: 
 (A) Any employer contributions to a non-qualified plan of deferred compensation which are not includible in gross income for the taxable year in which contributed, employer contributions under a simplified employee
pension plan to the extent such contributions are deductible by the Participant, or any contributions to or distributions from a plan of deferred compensation. Amounts received by a Participant pursuant to an unfunded plan of deferred compensation
will not be included in Plan Compensation. 
 (B) Amounts realized from the exercise of a non-qualified stock option, or when
restricted stock (or property) held by the Participant either becomes freely transferable or is no longer subject to a substantial risk of forfeiture. 
 (C) Amounts realized from the sale, exchange or other disposition of stock acquired under a qualified stock option. 
 (D) Any other amounts which receive special tax benefits, or contributions made by a Participating Employer (other than contributions under a salary reduction agreement) towards the purchase of an annuity contract
described in Code §403(b) (whether or not the contributions are actually excludable from the gross income of the Participant). 
 (2) Withholding Wages – means wages within the meaning of Code § 3401(a) for the purposes of income tax withholding at the source, but determined without regard to any rules that limit the remuneration included in wages
based on the nature or location of the employment or the services performed (such as the exception for agricultural labor in Code § 3401(a)(2)). 
 (3) Form W-2 Wages – means wages within the meaning of Code § 3401(a) and all other payments of compensation to a Participant by a Participating Employer in the course of the trade or business of the
Participating Employer for which the Participating Employer is required to furnish the Participant a statement under Code §§ 6041(d) and 6051(a)(3). This compensation must be determined without regard to any rules under Code § 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 § 3401(a)(2)). 
 Plan Compensation under each of the above definitions includes Elective Deferrals, elective contributions under a cafeteria plan
described in Code § 125, and employee contri butions (under a governmental plan) described in Code § 414(h)(2) that are 

  

					
	© 2001	 	7	 	Basic Plan Document #01

 
picked up by the employing unit and thus treated as employer contributions. Plan Compensation does not include amounts that are excluded from income as a
qualified transportation fringe under Code § 132(f). For Plan Years beginning on or after January 1, 1998, amounts under a cafeteria plan described in Code § 125 include any amounts not available to a Participant in cash in lieu of
group health coverage because the Participant is unable to certify that he or she has other health coverage. An amount will be treated as an elective contribution under Code § 125 only if the Employer does not request or collect information
regarding the Participant’s other health coverage as part of the enrollment process for the health plan, as provided in IRS Rev. Ruling 2002-27. 
 (b) Self-Employed Individuals. In the case of a Self-Employed Individual, Earned Income. 
 (c) Leased Employee. In the case of a Leased Employee, an amount equal to the amount paid by the leasing organization for services rendered by the Leased Employee to the Participating Employers, or such other amount as the Plan
Administrator deems to be appropriate and consistent with regulations or other guidance issued under Code §§ 415(c)(3) and 414(s) with respect to Leased Employees. 
 (d) Specific Exclusions and Inclusions. Plan Compensation does not include any amounts that are specifically excluded under the
Adoption Agreement, even if such amounts would otherwise be included under subsections (a), (b) or (c). Further, regardless of the definition of Plan Compensation specified in the Adoption Agreement or the exclusions specified in the Adoption
Agreement, for purposes of determining Employee Pre-Tax or After-Tax Contributions, the Plan Administrator may include or exclude items from Plan Compensation against which a pay reduction or withholding agreement applies, and may apply an election
against Plan Compensation determined before or after reduction for withholding taxes and other pay withholding amounts (e.g., garnishments). 
 (e) Imputed Pay During Periods of Disability. If this option is available and is elected in the Adoption Agreement, Plan Compensation will be imputed to a Participant during periods of total disability (as
defined in Code § 22(e)(3)) for the purposes of determining or allocating Employer Regular Profit Sharing Contributions or Employer Regular Pension Contributions. The rate at which Plan Compensation will be imputed is the rate of base pay of
the Participant immediately prior to the total disability. 
 (f) 401(a)(17) Limit. Plan Compensation does not include
any amounts in excess of the annual compensation limit in effect under Code § 401(a)(17); except that, this limit does not apply to Plan Compensation against which a pay reduction or withholding agreement applies for purposes of
determining Employee Pre-Tax or After-Tax Contributions. The annual compensation limit that will apply with respect to a determination period is the annual compensation limit in effect for the calendar year in which such determination period begins.
If a determination period consists of fewer than 12 months, the annual compensation limit that would otherwise apply will be multiplied by a fraction, the numerator of which is the number of months (full or partial) in the determination period and
the denominator of which is 12. 
 For Plan Years beginning on or after January 1, 1997, or such later date as may be
specified in the Adoption Agreement, the annual compensation limit will be applied without regard to the family aggregation rules that previously applied under Code §401(a)(17) whereby certain family members (i.e., a spouse and lineal
descendents who have not attained age 19) were aggregated with certain Highly Compensated Employees and treated as one individual for purposes of applying the annual compensation limit for the Plan Year. 
 2.50 Plan Compensation for the Plan Year – means the Plan Compensation actually paid during, and the Earned Income for, the
determination period; provided that, amounts paid prior to the Entry Date with respect to the Component will not be included in Plan Compensation for the Plan Year for such Component unless otherwise specified in the Adoption Agreement. 

The “determination period” for this purpose is the Plan Year or, if this option is available and is elected in the Adoption Agreement with
respect to an Employer Contribution Component, such other twelve-consecutive-month period that is specified as such in the Adoption Agreement for such Component. 
 2.51 Plan Year – means the period specified as such in the Adoption Agreement. 
 2.52
Predecessor Employer – means any entity for which prior service is required to be recognized under Code § 414(a), or any other entity (including a sole proprietorship) from which an individual became an Employee in connection
with an asset or stock acquisition by a Controlled Group Member, or otherwise. 
 2.53 Predecessor Employer Securities –
means any stock that is issued by a Predecessor Employer, that met the requirements of Code § 409(l) and ERISA § 407(d)(5) with respect to the Predecessor Employer, including stock that has been transferred to the Plan from a qualified
plan maintained by the Predecessor Employer (e.g., if a location was purchased and account balances of affected employees were spun-off from a plan of the Predecessor Employer and accepted into the Plan). 
 2.54 Qualifying Employer Securities – means any stock that is issued by any Controlled Group Member and that meets the requirements of
Code § 409(l) and ERISA § 407(d)(5). 
 
 2.55
Required Beginning Date – means the April 1 of the calendar year after the calendar year in which falls the later of the following dates: 
 (a) The date the Participant attains age 70 1/2; or 
 (b) The date of Termination of Service. 
  

					
	© 2001	 	8	 	Basic Plan Document #01

 However, subsection (b) does not apply to any
Participant who is more than a five-percent owner (as defined in Code § 416) with respect to the Plan Year ending in the calendar year in which he/she attains age 70 1/2
. Further, if this option is available and is elected in the Adoption Agreement, subsection (b) will not apply to any Participant under the Plan. 
 This definition of Required Beginning Date will apply effective January 1, 1997, or, if the option to delay the effective date is available and is
elected in the Adoption Agreement, such later date as may be specified in the Adoption Agreement. However, if a later effective date is specified in the Adoption Agreement or if the option is available and is elected in the Adoption Agreement not to
apply subsection (b) to any Participant, then, notwithstanding such election, for purposes of determining whether a distribution is an Eligible Rollover Distribution (and for such other purposes as may be specified by the Internal Revenue
Service), the Required Beginning Date will be the date specified in subsection (a) or (b), as applicable (taking into account that subsection (b) does not apply to more than five-percent owners), effective January 1, 1997. 

2.56 Self-Employed Individual – means a sole proprietor or any partner who has Earned Income with respect to any Controlled Group
Member; also, a sole proprietor or any partner who would have had Earned Income but for the fact that the trade or business had no Net Profits for the taxable year. 
 2.57 Service – means eligibility and/or vesting service as determined according to subsection (a) or (b) as specified in the Adoption Agreement: 
 (a) Hour Count Method. If the hour count method is specified in the Adoption Agreement, an Employee will be credited with a year of
Service for each computation period in which he/she completes the number of Hours of Service (not exceeding 1,000) specified in the Adoption Agreement. 
 (1) For purposes of determining eligibility to participate, the first eligibility computation period is the twelve-consecutive-month period starting on the Employee’s Service Commencement Date. Subsequent
eligibility computation periods are each twelve-consecutive-month period specified as such in the Adoption Agreement starting after the Employee’s Service Commencement Date. The service credit will occur on either the last day of each
computation period or, if this option is available and is elected in the Adoption Agreement, on the date during the computation period on which the Employee has completed the required number of Hours of Service. 
 If so specified in the Adoption Agreement, a less than twelve-consecutive-month eligibility computation period may apply with respect to a
Component. In such case, an Employee will be credited with a year of Service for purposes of determining eligibility to participate in the applicable Component on the earlier of the following: 
 (A) The last day of the first less than twelve-consecutive-month eligibility computation period during which he/she completes the number
of Hours of Service (not exceeding 1,000) specified in the Adoption Agreement. The first such less than twelve-consecutive-month eligible computation period will start on the Employee’s Service Commencement Date, and each subsequent computation
period will start on the day after the end of the previous computation period. 
 (B) The date on which he/she completes a
year of Service determined without regard to the less than twelve–consecutive–month eligibility computation period, and measured using either the hour count or elapsed time method as specified in the Adoption Agreement. 
 In the event of any eligibility computation period of less than twelve consecutive months that results from an amendment to change the
eligibility computation period, the number of Hours of Service that an Employee must complete for that computation period to count as a year of Service will not be greater than 1,000 multiplied by a fraction, the numerator of which is the number of
months (full or partial) in that computation period and the denominator of which is 12. 
 (2) For purposes of determining
vesting, the vesting computation periods are each twelve-consecutive-month period specified as such in the Adoption Agreement. If it is specified in the Adoption Agreement that the vesting computation period is the Plan Year, the vesting computation
periods are each twelve-consecutive-month period that ends on the date specified in the Adoption Agreement as being the last day of the Plan Year – that is, the vesting computation period will be determined without regard to any short Plan
Year. If the Plan Year is amended, the vesting computation periods before the amendment will be each twelve-consecutive-month period that ends on the last day of the pre-amendment Plan Year, the twelve-consecutive month period that ends on the last
day of the short Plan Year resulting from the amendment will be a special vesting computation period, and the vesting computation periods after the amendment will be each twelve-consecutive-month period that ends on the last day of the
post-amendment Plan Year. 
 (b) Elapsed Time Method. If the elapsed time method is specified in the Adoption
Agreement, an Employee’s Service is equal to the aggregate time elapsed between his/her Service Commencement Date and his/her most recent Termination of Service (or any other date as of which a determination is made), reduced by the period of
any Break in Service, further reduced by any period that would have been included in a Break in Service but for the special rule that applies to maternity or paternity absences in Sec. 2.8, and further reduced by any period that would have been
included in a Break in Service but for the special 

  

					
	© 2001	 	9	 	Basic Plan Document #01

 
rule that applies to qualified military service in Sec. 2.8, except to the extent that service credit is required for such qualified military service under
subsection (d). Service under the elapsed time method will be measured in days. To convert days into years: 
 (1) For
purposes of determining eligibility to participate, 30 completed days equals one month, 91 completed days equals three months, 182 completed days equals six months, and 365 completed days equals one year. 
 (2) For purposes of determining vesting, 365 completed days equals one year or, if this option is available and is elected in the Adoption
Agreement, 12 completed months equals one year. 
 (c) Service with Predecessor Employer. Employment with a Predecessor
Employer that maintained the Plan (or a predecessor plan) will be treated as Service to the extent so required by Code 414(a). Employment with a Predecessor Employer that did not maintain the Plan (or a predecessor plan) will be treated as Service
as prescribed by the Plan Administrator (provided that all affected Employees will be treated uniformly and the use of employment with the Predecessor Employer may not discriminate in favor of Highly Compensated Employees). If an hour count method
is used to determine Service under the Plan and if actual hours with the Predecessor Employer are not available for an Employee, the equivalency method specified in the Adoption Agreement will be used, or if an equivalency is not specified in the
Adoption Agreement, the Employee will be credited with 45 Hours of Service for each week in which he/she was paid for at least one hour of service with the Predecessor Employer. The service will be calculated from the most recent date of hire with
the Predecessor Employer, or from such other date as may be specified by the Plan Administrator. 
 (d) Military
Service. Service credit with respect to qualified military service will be provided in accordance with Code § 414(u). 
 This service credit provision will apply beginning on December 12, 1994. 
 (e) Transition From Hour Count to
Elapsed Time Method. If an Employee transfers his/her employment category from one in which the hour count method is used to one in which the elapsed time method is used to determine Service, or if the method of determining Service is changed
from an hour count method to an elapsed time method by an amendment to the Plan, the Plan Administrator may direct that either: 
 (1) Service as of the last day of the computation period of the transfer or amendment will be the sum of: 
 (A) The
Service credited to the Employee under the hour count method as of the last day of the computation period prior to the computation period of the transfer or amendment; plus 
 (B) The greater of (i) the Service credited to the Employee under the elapsed time method during the computation period of the
transfer or amendment, or (ii) the Service credited to the Employee under the hour count method for the computation period through the date of the transfer or amendment. 
 (2) Service as of the last day of the computation period of the transfer or amendment will be the Service credited to the Employee under
the hour count method as of the last day of such computation period increased by one year. This will apply to the Employee affected by the transfer or, in the case of an amendment, to all Employees who remain employed with a Controlled Group Member
as of the last day of such computation period. 
 An amendment to change from the hour count method to the elapsed time method
of measuring Service for purposes of vesting will be subject to Sec. 10.2(k) if it is made using the methodology specified in paragraph (1) (but not if it is made using the methodology specified in paragraph (2)). The date of an amendment for
this purpose is the later of the effective date or adoption date of the amendment. 
 (f) Transition from Elapsed Time to
Hour Count Method. If an Employee transfers his/her employment category from one in which the elapsed time method is used to one in which the hour count method is used, or if the method of determining Service is changed from an elapsed time
method to an hour count method by an amendment to the Plan, Service as of the last day of the computation period of the transfer or amendment will be the sum of: 
 (1) The Service credited to the Employee under the elapsed time method as of the date of the transfer or amendment (disregarding any
fractional year of Service); plus 
 (2) The Service credited to the Employee under the hour count method for the computation
period of the transfer or amendment. For this purpose, Hours of Service for the period from the first day of the computation period through the date of the transfer or amendment will be determined using the equivalency method specified in the
Adoption Agreement (even if such equivalency method does not otherwise apply to such Employee), or if an equivalency is not specified in the Adoption Agreement, using an equivalency of 190 Hours of Service for each month in which he/she has one Hour
of Service. 
 An amendment to change from the elapsed time method to the hour count method of determining Service for
purposes of 

  

					
	© 2001	 	10	 	Basic Plan Document #01

 
vesting will be subject to Sec. 10.2(k). The date of an amendment for this purpose is the later of the effective date or adoption date of the amendment.

 2.58 Service Commencement Date – means the date on which an individual is first credited with an Hour of Service as an
Employee or, if earlier, the date on which an Hour of Service is first recognized under Code § 414(n) for service prior to becoming a Leased Employee, or first required to be recognized under Code §414(o). 
 If Sec. 3.3 provides that an individual is treated as a new hire following a Break in Service, his/her new Service Commencement Date is the date on which
he/she is first credited with an Hour of Service after the Break in Service. 
 2.59 Spouse – means the legal spouse of
the Participant, except that a former spouse will be treated as the Spouse to the extent provided under a qualified domestic relations order (as defined in Code § 414(p)). 
 2.60 Surviving Spouse – means a Spouse who survives after the death of the Participant. 
 2.61 Taxable Wage Base – means the maximum amount of earnings which may be considered wages under Code § 3121(a)(1) in effect on
the first day of the Plan Year (or other determination period under Sec. 2.50(a)). 
 2.62 Termination of Service – means
the following: 
 (a) In the case of a common-law employee, resignation, discharge, retirement, death, failure to return to
work at the end of an authorized leave of absence, or the happening of any other event or circumstance which, under the policy of the employer as in effect from time to time, results in the termination of the employer-employee relationship with
respect to all Controlled Group Members, provided that the individual’s status as an Employee does not otherwise continue under Sec. 2.18. 
 (b) In the case of a Self-Employed Individual, Leased Employee or individual required to be treated as an employee under Code § 414(o), the end of such status with respect to all Controlled Group Members,
provided that the individual’s status as an Employee does not otherwise continue under Sec. 2.18. 
 Notwithstanding the above, if the
Plan is a profit sharing plan that includes (or previously included) an Employee Pre-Tax Component, then solely for purposes of determining whether a Participant who has a balance in an Employee Pre-Tax Contribution Account is entitled to a
distribution of his/her Benefit, a Termination of Service will not have occurred unless he/she has had a “separation from service” (within the meaning of Code § 401(k)(2)(B)) as determined by the Plan Administrator, except as provided
in Sec. 12.17. 
 2.63 Trust Agreement – means the provisions of this document governing the relationship with Putnam
Fiduciary Trust Company (including, but not limited to, Article XX), or any separate trust agreement that creates a trust with another Trustee to be used as a funding vehicle for the Plan. 
 2.64 Trust Fund – means a fund created pursuant a Trust Agreement. 
 2.65 Trustee – means a trustee specified as such in the Adoption Agreement either as a: 
 (a) Discretionary Trustee – that is, a trustee that has discretion with respect to the management or investment of Plan Assets.

 (b) Directed Trustee – that is, a trustee that is directed as to the management and investment of Plan Assets by a
Named Fiduciary or Investment Manager. 
 2.66 Valuation Date – means each date on which any Plan Asset (including any
Mutual Fund, Pooled Investment Fund, Employer Stock Fund or Segregated Investment Portfolio) is valued for purposes of the Plan. 
  

					
	© 2001	 	11	 	Basic Plan Document #01

 ARTICLE III – PLAN PARTICIPATION 
 3.1 Start of Participation. 
 (a) Age and Service Requirements and Entry Dates. An Employee will be eligible to become an Active Participant in a Component if: 
 (1) The Employee is in Covered Employment with respect to such Component; 
 (2) The Employee has completed the Service specified in the Adoption Agreement for such Component; and 
 (3) The Employee has attained the age specified in the Adoption Agreement for the Plan or for such Component. 
 An Employee will actually become an Active Participant in a Component on the Entry Date specified in the Adoption Agreement once he/she
has satisfied the age and service requirements for the Component, provided that he/she is in Covered Employment on such Entry Date (if the Entry Date is retroactive to a date prior to the date on which he/she satisfies the age and service
requirements for the Component, further provided that he/she is in Covered Employment on the date he/she satisfies the age and service requirements for the Component). 
 (b) Change in Employment Status. If an Employee who is not in Covered Employment enters Covered Employment with respect to a
Component (by reason of a change in employment classification, an amendment to the definition of Covered Employment, or otherwise), he/she will become an Active Participant in such Component on the date he/she enters Covered Employment provided
he/she satisfies the age and/or service requirements for such Component on the immediately preceding Entry Date. If the Employee does not satisfy the age and/or service requirements for such Component on the immediately preceding Entry Date, he/she
will become an Active Participant in accordance with subsection (a). 
 (c) Reemployment. If an Employee has a
Termination of Service and subsequently is reemployed in Covered Employment with respect to a Component: 
 (1) If he/she was
an Active Participant in such Component prior to the earlier Termination of Service, he/she will again become an Active Participant in such Component on the date he/she is reemployed in Covered Employment, provided he/she satisfies the age and
service requirements on such date after taking into account the Break in Service rules under Sec. 3.3. 
 (2) If he/she was
not an Active Participant in such Component prior to the earlier Termination of Service, he/she will become an Active Participant in such Component on the date he/she is reemployed in Covered Employment, provided he/she satisfies the age and service
requirements both on such date and on the immediately preceding Entry Date after taking into account the Break in Service rules under Sec. 3.3. 
 (3) If he/she does not become an Active Participant on the date he/she is reemployed in Covered Employment under paragraph (1) or (2), he/she will become an Active Participant in accordance with subsection (a).

 For purposes of determining whether an Employee satisfies the service requirement on and after reemployment, his/her
Service, and his/her Service Commencement Date, will be determined after taking into account the Break in Service rules under Sec. 3.3. 
 (d) New Participating Employers/Transfer from Predecessor Employer. The Lead Employer may establish a special Entry Date for purposes of determining participation in one or more Components by Employees who are
employed with a Controlled Group Member when it becomes a Participating Employer, or by those individuals who become Employees of a Participating Employer from a Predecessor Employer. 
 (e) Amendment or Restatement. If the Plan is amended and the age and/or service requirements are changed, an Active Participant in
a Component immediately prior to the date of the amendment will be deemed to have satisfied the age and service requirements in effect after the amendment for such Component – that is, a change in the age and/or service requirements will not
result in loss of status as an Active Participant. 
 If the Plan is amended and the Entry Date is changed (including any
change in the Entry Date resulting from a change in the Plan Year), an Active Participant in a Component immediately prior to the date of the amendment will be deemed to have reached the Entry Date for such Component – that is, a change in the
Entry Date will not result in loss of status as an Active Participant. Further, if a change in the Entry Date would otherwise result in the delay of the initial entry of any Employee to a date beyond the latest entry permitted under Code §
410(a)(1), the change in the Entry Date will not apply to such Employee. 
 The date of an amendment for this purpose is the
later of the effective date or adoption date of the amendment. 
 (f) Waiver of Age or Service Requirements and Special
Entry Dates for New or Amended Plans. If so specified in the Adoption Agreement, an Employee who is in Covered Employment with respect to a Component on the Original Effective Date, or on the Special Effective Date for such Component, or on such
other date as is specified in the Adoption Agreement, will become an Active Participant in such Component as of such date even if he/she has not satisfied the age and/or service requirements as of such date, as specified in the Adoption Agreement.
Such date will be an Entry Date with respect to such Component. 
  

					
	© 2001	 	12	 	Basic Plan Document #01

 If the first Plan Year is a short Plan Year, then the Original Effective Date will be an
Entry Date with respect to each Component. Further, if it is specified in the Adoption Agreement that Entry Dates are determined by reference to the Plan Year (e.g., the first day, and the first day of the seventh month, of the Plan Year), then the
subsequent Entry Dates for the first Plan Year will be the dates that would have been Entry Dates had the first Plan Year not been a short Plan Year, but instead had been the twelve-consecutive-month period ending on the last day of the short Plan
Year. 
 3.2 Duration of Participation. An Active Participant in a Component will continue as such for so long as he/she
remains in Covered Employment with respect to such Component. When a Participant ceases to be an Active Participant in all Components, he/she will become an Inactive Participant, and will continue as such until he/she dies, receives full payment of
his/her Benefit or again becomes an Active Participant in any Component. 
 3.3 Break in Service Rules for Participation. The
following rules will apply for purposes of determining the Service of an Employee following a Break in Service: 
 (a)
Break Before Service Satisfied. An Employee who incurs a Break in Service before he/she has completed the Service required to become an Active Participant in any Component will be treated as a new hire (with a new Service Commencement Date)
on the date he/she again performs an Hour of Service after the Break in Service. In such case, Service prior to the Break in Service will be disregarded for purposes of determining eligibility to participate in such Component. 
 (b) Breaks in Service of Five or More Years – Non-Vested Participants. If so specified in the Adoption Agreement, in the case
of a Participant who had no vested interest in his/her Account prior to a Break in Service of five years or more (other than a vested interest in an Employee After-Tax, Deductible, Forfeiture Restoration or Rollover Contribution Account), Service
prior to such Break in Service will be disregarded for eligibility and vesting purposes after a subsequent return to active employment with any Controlled Group Member. If Service prior the Break in Service is disregarded, the Employee will be
treated as a new hire (with a new Service Commencement Date) on the date he/she again performs an Hour of Service after the Break in Service. 
 (c) Suspension of Service Credit. If this option is available and is elected in the Adoption Agreement, then all years of Service prior to a Break in Service will be disregarded for purposes of determining
whether an Employee is eligible to participate in the Employer Regular Matching or Regular Profit Sharing Component, or in the Employer Regular Pension Component, until the Participant completes one year of Service following such Break in Service.
Except as provided in subsection (b), once an Employee has completed one year of Service following a Break in Service, Service prior to the Break in Service will be retroactively restored to the Employee for purposes of determining eligibility to
participate in such Component. 
 3.4 Special Rules for Certain Components. 
 (a) Employee After-Tax Component. If the Plan is a profit sharing plan, an Employee will become an Active Participant in an
Employee After-Tax Component on the date he/she becomes an Active Participant in either the Employee Pre-Tax Component, or the Employer Regular Matching or Regular Profit Sharing Component, as specified in the Adoption Agreement. However, if the
Entry Date for such Component is retroactive to a date prior to the date on which the age and service requirements are satisfied, an Employee will become an Active Participant in the Employee After-Tax Component on the date he/she satisfies the age
and service requirements. 
 If the Plan is a money purchase pension plan, an Employee will become an Active Participant in an
Employee After-Tax Component on the date he/she becomes an Active Participant in the Employer Regular Pension Component, or in the Employer Safe-Harbor Pension Component if the Plan does not include an Employer Regular Pension Component. However, if
the Entry Date for an Employer Regular Pension Component is retroactive to a date prior to the date on which the age and service requirements are satisfied, an Employee will become an Active Participant in the Employee After-Tax Component on the
date he/she satisfies the age and service requirements. 
 (b) Employer Safe-Harbor Matching and Safe-Harbor Profit Sharing
Component, or Employer Safe-Harbor Pension Component. An Employee will become an Active Participant in an Employer Safe-Harbor Matching and/or Safe-Harbor Profit Sharing Component, or an Employer Safe-Harbor Pension Component, on the date he/she
becomes an Active Participant in the Employee Pre-Tax Component. However, if this option is available and is elected in the Adoption Agreement, an age and service requirement may be imposed on participation in the Employer Safe-Harbor Matching
and/or Safe-Harbor Profit Sharing Component, or the Employer Safe-Harbor Pension Component, and no age or service requirement (or a lesser age or service requirement) may be imposed on participation in the Employee Pre-Tax Component. In such case,
an Employee will become an Active Participant in the Employer Safe-Harbor Matching and/or Safe-Harbor Profit Sharing Component, or the Employer Safe-Harbor Pension Component, on the Entry Date after he/she has satisfied the age and service
requirements for such Component. 
 (c) Employer Qualified Matching and Qualified Profit Sharing Components. An
Employee will become an Active Participant in an Employer Qualified Matching and/or Qualified Profit Sharing Component on the date he/she becomes an Active Participant in either the Employee Pre-Tax Component or Employer Regular Matching Component.

  

					
	© 2001	 	13	 	Basic Plan Document #01

 (d) Employer Prevailing Wage Component. If Prevailing Wage Contributions are
available and are elected in the Adoption Agreement, an Employee in Covered Employment with respect to the Prevailing Wage Component will be an Active Participant in such Component — that is, there are no age and service requirements imposed on
participation in the Employer Prevailing Wage Component. 
 3.5 Election Not to Participate. If this option is available and is
elected in the Adoption Agreement, an Employee may elect not to participate in the Plan, subject to such rules as may be specified in the Adoption Agreement and Treas. Reg. §1.401(k)-1(a)(3)(iv). An election not to participate is effective as
of the Employee’s Initial Entry Date, is irrevocable, and applies to all Components. 
 If the Plan is amended to remove an option
previously provided whereby a Participant could elect not to participate in the Plan, any election not to participate made prior to the removal of such option will continue in effect in accordance with its terms. 
 3.6 Participation Errors. Errors may occur whereby an Employee is erroneously allowed to participate in a Component or is erroneously
excluded from participation in a Component. 
 If an Employee is erroneously allowed to participate in a Component or is erroneously excluded
from participation in a Component, the Lead Employer must correct for such error using any of the correction methods authorized or provided for under the Employee Plans Compliance Resolution System (EPCRS), or successor procedures issued by the
Internal Revenue Service, as appropriate for the applicable Component. Compliance with the EPCRS will satisfy all rights of the affected Employee under the Plan. 
  

					
	© 2001	 	14	 	Basic Plan Document #01

 ARTICLE IV – EMPLOYEE CONTRIBUTIONS 
 SEC. 4.1 APPLIES ONLY IF THE PLAN IS A PROFIT SHARING PLAN. 
 4.1 Pre-Tax
Contributions. If so specified in the Adoption Agreement, Employee Pre-Tax Contributions will be allowed as follows: 
 (a) Pay Reduction Contributions. An Active Participant in the Employee Pre-Tax Component may elect to have his/her Plan Compensation reduced by such amount as he/she may designate, subject to such minimum and maximum as may be
specified in the Adoption Agreement, with such amount to be contributed to the Plan as an Employee Pre-Tax Contribution. 
 An
election hereunder is subject to the following: 
 (1) An election (or amendment of an election) may only be made pursuant to
a pay reduction agreement between the Participating Employer and the Participant. 
 (2) An election (or amendment of an
election) may not be made retroactively; it will apply only to Plan Compensation which becomes payable after the election (or amendment) is made by the Participant. 
 (3) An election may be effective as soon as administratively practicable after the date on which an Employee becomes or again becomes an
Active Participant in the Employee Pre-Tax Component or as soon as administratively practicable after any subsequent date specified in the Adoption Agreement. An election must be made by such deadline in advance of the effective date as will be
prescribed by the Plan Administrator. Regardless of the elections in the Adoption Agreement, the Plan Administrator in its sole discretion may designate a period following the date on which an Employee becomes or again becomes an Active Participant
in the Employee Pre-Tax Component during which the Participant may make an election to be effective as soon as administratively practicable following the date on which it is made. 
 (4) An election will remain in effect until the Participant files a subsequent election modifying or discontinuing his/her pay reductions,
subject to the exception for withdrawals for Hardship under Sec. 11.2(c). An election may be amended to increase or decrease the pay reduction rate or to discontinue pay reductions effective as soon as administratively practicable after any date
specified in the Adoption Agreement. 
 In the event of a withdrawal for Hardship under Sec. 11.2(c), the rules set forth in
that section will apply to determine the timing of election reinstatements. 
 (5) With respect to a Self-Employed Individual,
an election may be applied to a distribution of Earned Income, or to a draw against Earned Income, or to any other amount or in any other manner that the Plan Administrator deems to be appropriate and consistent with the Code. 
 (6) With respect to a Leased Employee, an election may be applied against any payment made by a Participating Employer to the leasing
organization, or to any other amount or in any other manner that the Plan Administrator deems to be appropriate and consistent with the Code. 
 Any minimums or maximums imposed on pay reductions will generally be applied to Plan Compensation payable for each payroll period within the Plan Year. However, if this option is available and is elected in the
Adoption Agreement, and subject to the limits specified therein, an Active Participant will be permitted to amend an election, to be effective as soon as administratively practicable after the election is made, to increase the pay reduction rate
above the maximum otherwise imposed for a payroll period to account for pay reductions at less than the maximum for prior payroll periods during the Plan Year. In such case, pay reductions for the Plan Year will not exceed the maximum otherwise
specified in the Adoption Agreement when applied to Plan Compensation for the Plan Year. If this option is available and is elected in the Adoption Agreement, a catch-up election hereunder may be limited to the final month or quarter of the Plan
Year. 
 (b) Automatic Enrollment. If so specified in the Adoption Agreement, a Participant will be deemed to have made
an election under subsection (a) upon his/her initial entry into the Employee Pre-Tax Component provided that the Plan Administrator provides information to the Participant that explains the automatic enrollment and his/her right to have a
different rate of pay reduction (or no pay reduction), including an explanation of the procedure for exercising that right and the timing for implementation of any such election, and further provided that the Participant is given a reasonable period
thereafter to elect to have a different rate of pay reduction (or no pay reduction). If so specified in the Adoption Agreement, each Active Participant in the Employee Pre-Tax Component as of the date specified in the Adoption Agreement will
similarly be deemed to have made an election hereunder as of the date so specified, subject to the information and election provisions above, and such limitations as may be imposed in the Adoption Agreement. 
 (c) Cash or Deferred Contributions. If a cash or deferred option is available and is elected in the Adoption Agreement, an Active
Participant in the Employee Pre-Tax Component may elect to have all or a portion of a designated payment either paid to him/her in cash or contributed as an Employee Pre-Tax Contribution, subject to such maximum as may be specified in the Adoption
Agreement. 
  

					
	© 2001	 	15	 	Basic Plan Document #01

 A “designated payment” for this purpose is any cash amount which is specified
in the Adoption Agreement as being subject to this cash or deferred option. 
 An election hereunder is subject to the following rules:

 (1) An election may only be made pursuant to a cash or deferred agreement between the Participating Employer and the
Participant. The election must be made by such deadline in advance of the payment date for the designated payment as will be prescribed by the Plan Administrator, and will be irrevocable after such filing deadline. If the designated payments are
recurring, the Plan Administrator may prescribe that an election will continue to apply to all future designated payments until modified or revoked by the Participant. 
 (2) A pay reduction agreement under subsection (a), will not apply to a designated payment which is subject to a cash or deferred option
(whether or not the Participant elects to defer any portion of the designated payment into the Plan). 
 (3) The Employee
Pre-Tax Contributions resulting from designated payments being deferred into the Plan will be eligible for any Employer Safe-Harbor or Regular Matching Contribution, unless an option is available and is elected in the Adoption Agreement not to
include such Employee Pre-Tax Contributions as Match Eligible Contributions for purposes of the Employer Regular Matching Contribution, in which case such election will control under the Plan. 
 (d) Discontinuance Upon Hardship or Loss of Active Participant Status. Employee Pre-Tax Contributions being made on behalf of a
Participant will cease (and his/her pay reduction agreement or cash or deferred agreement will be deemed to have been revoked) on or as soon as administratively practicable after a withdrawal for Hardship under Sec. 11.2(b) or the loss of status as
an Active Participant in the Employee Pre-Tax Component. 
 (e) Tax Law Limit. Employee Pre-Tax Contributions made on
behalf of a Participant for any taxable year of the Participant, together with his/her Elective Deferrals under all other plans maintained by any Controlled Group Member, may not exceed the limit in effect at the beginning of such taxable year under
Code § 402(g), and the Plan Administrator will cause the Employee Pre-Tax Contribution to cease at the point that limit is reached during such taxable year. 
 (f) Integration Not Permitted. Employee Pre-Tax Contributions may not be integrated with Social Security. 
 (g) Special Effective Date. A Special Effective Date will apply to the Employee Pre-Tax Component if the Adoption Agreement that
adds the Employee Pre-Tax Component is adopted after the Original Effective Date or Amendment Effective Date of such Adoption Agreement. Such Special Effective Date will be the later of: 
 (1) The date on which the Adoption Agreement is adopted; or 
 (2) The Special Effective Date (if any) specified for this purpose in the Adoption Agreement. 
 An election under subsection (a) or (b), and any limits applicable to such an election, will apply solely to Plan Compensation or
designated payments payable after such Special Effective Date. 
 Regardless of the elections made in the Adoption Agreement, the Plan
Administrator in its sole discretion may limit the amount of Employee Pre-Tax Contributions that any Active Participant may make during a Plan Year if the Plan Administrator determines that the making of Employee Pre-Tax Contributions has reduced
(or may possibly reduce) the amount of other types of contributions that can be allocated to the Participant for such Plan Year as a result of the limits imposed under Code §415, or as a result of the Actual Deferral Percentage Test under Code
§401(k), or that such contributions themselves would exceed such limits. 
 A Participant will at all times have a fully vested and
nonforfeitable interest in his/her Employee Pre-Tax Contribution Account. 
 4.2 After-Tax Contributions. If so specified in
the Adoption Agreement, Employee After-Tax Contributions will be allowed as follows: 
 (a) Voluntary Payroll
Withholding. An Active Participant in the Employee After-Tax Component may elect to have amounts withheld from his/her Plan Compensation and contributed to the Plan as an Employee After-Tax Contribution, subject to such minimum and maximum as
may be specified in the Adoption Agreement unless the option is available and is elected in the Adoption Agreement not to allow payroll withholding Employee After-Tax Contributions. 
 If the Plan is a profit sharing plan and if Employee Pre-Tax Contributions are allowed by pay reduction, an election to make Employee
After-Tax Contributions by means of payroll withholding will be subject to the same procedural rules as apply to pay reduction agreements under Sec. 4.1(a). Otherwise, such election will be subject to such procedural rules as may be prescribed by
the Plan Administrator. 
 (b) Mandatory Payroll Withholding – Thrift Plan Option. If this option is available and
is elected in the Adoption Agreement, an Active Participant in the Employee After-Tax Component will be required to have amounts withheld from his/her Plan Compensation and contributed to the Plan as an Employee After-Tax Contribution. 

 (c) Voluntary Direct Contributions. If this option is
available and is elected in the Adoption Agreement, an Active Participant in the Employee After-Tax Component may make Employee After-Tax Contributions by means other than payroll withholding in such other manner as may be permitted by the Lead
Employer (including by means of personal check or electronic funds transfer under circumstances authorized by the Lead Employer), subject to such maximum as may be specified in the Adoption Agreement. 
  

					
	© 2001	 	16	 	Basic Plan Document #01

 (d) Discontinuance Upon Hardship or Loss of Active Participant Status. Employee
After-Tax Contributions being made by a Participant will cease as soon as administratively practicable after a withdrawal for Hardship under Sec. 11.2(b) or the loss of status as an Active Participant in the Employee After-Tax Component. 

Regardless of the elections made in the Adoption Agreement, the Plan Administrator in its sole discretion may limit the amount of Employee After-Tax
Contributions that any Active Participant may make during a Plan Year if the Plan Administrator determines that the making of Employee After-Tax Contributions has reduced (or may possibly reduce) the amount of other types of contributions that can
be allocated to the Participant for such Plan Year as a result of the limits imposed under Code §415, or as a result of the Actual Contribution Percentage Test under Code §401(m), or that such contributions themselves would exceed such
limits. 
 A Participant will at all times have a fully vested and nonforfeitable interest in his/her Employee After-Tax Contribution
Account. 
 4.3 Deductible Contributions. Employee Deductible Contributions may not be made after April 15, 1986.

 A Participant will at all times have a fully vested and nonforfeitable interest in his/her Employee Deductible Contribution Account.

 4.4 Forfeiture Restoration Contributions. If repayment of a prior distribution is required under the Plan as a condition to
the reinstatement of the nonvested portion of a Contribution Account that became a Forfeiture upon or after a prior Termination of Service, then a Participant will be allowed to make such Employee Forfeiture Restoration Contribution upon his/her
subsequent return to employment in accordance with Sec. 10.2(h). Any such repayment made from a “conduit” individual retirement account that reflects the amount of the prior distribution will be on a “pre-tax” basis, will be
credited to the reinstated Contribution Account and will be allowed regardless of whether the Plan otherwise allows Employee Rollover Contributions. Otherwise, any such repayment will be on an “after-tax” basis, will be credited to an
Employee Forfeiture Restoration Contribution Account, and will be allowed regardless of whether the Plan otherwise allows Employee After-Tax Contributions. 
 A Participant will at all times have a fully vested and non-forfeitable interest in his/her Employee Forfeiture Restoration Contribution Account. 
 4.5 Rollover Contributions. An Employee who is in Covered Employment (but regardless of whether he/she is an Active Participant) will be
permitted to make Employee Rollover Contributions unless the option is available and is elected in the Adoption Agreement not to allow such contributions under the Plan or to limit such contributions to Active Participants, in which case such
election will control under the Plan. An Employee Roll-over Contribution will be allowed only in cash, unless the option is available and is elected in the Adoption Agreement to allow such contributions in-kind. An Employee Rollover Contribution
must be made in such manner and in accordance with such rules as will be prescribed for this purpose by the Plan Administrator (including by means of check or electronic funds transfer under circumstances authorized by the Plan Administrator). An
Employee will not become an Active Participant in any Component merely as a result of an Employee Rollover Contribution. 
 An “Employee
Rollover Contribution” means a rollover contribution or rollover amount from another qualified plan or “conduit” individual retirement account described in Code § 401(a)(31), 402(c), 403(a)(4) or 408(d)(3), or an elective
transfer described in Treas. Reg. §1.411(d)-4(Q&A-3), or any other amount described in any other provision added to the Code which authorizes rollover contributions to the Plan. 
 4.6 Controlled Group Transfers. An Active Participant will be permitted to make a Controlled Group Transfer if such transfers are permitted
on a uniform and nondiscriminatory basis by the Lead Employer. Further, the Lead Employer in its sole discretion may direct a Controlled Group Transfer on behalf of any Employee who is in Covered Employment with respect to any Component. Controlled
Group Transfers will be allowed only in such form, in such manner and in accordance with such rules as will be prescribed for this purpose by the Plan Administrator. An Employee will not become an Active Participant in any Component merely as a
result of a Controlled Group Transfer. 
 A “Controlled Group Transfer” means a transfer of account balances and assets from
another qualified plan maintained by a Controlled Group Member to the Plan, that is not an Employee Rollover Contribution. 
  

					
	© 2001	 	17	 	Basic Plan Document #01

 ARTICLE V – EMPLOYER MATCHING CONTRIBUTIONS 
 ARTICLE V APPLIES ONLY IF THE PLAN IS A PROFIT SHARING PLAN. SEC. 5.1 APPLIES ONLY IF THE PLAN IS DESIGNATED AS A SAFE-HARBOR PLAN IN THE ADOPTION AGREEMENT. 
 5.1 Safe-Harbor Matching Contributions. If so specified in the Adoption Agreement, Employer Safe-Harbor Matching Contributions will be made
on behalf of each Active Participant in the Employer Safe-Harbor Matching Component during the Plan Year in accordance with the schedule specified in the Adoption Agreement. However, Employer Safe-Harbor Matching Contributions will not be made with
respect to refunded contributions described in Sec. 5.2(e) (and the provisions of Sec. 5.2(e) will apply to Employer Safe Harbor Matching Contributions in the same manner as such provisions apply or would apply to Employer Regular Matching
Contributions). 
 If the Matching Contribution Period for Employer Safe-Harbor Matching Contributions is shorter than the Plan Year and if
so specified in the Adoption Agreement, Employer Safe-Harbor Matching Contributions will be recalculated by reference to the Match Eligible Contributions and Plan Compensation for the Plan Year and additional Employer Safe-Harbor Matching
Contributions will be made on this basis with respect to each Active Participant in the Employer Safe-Harbor Matching Component during the Plan Year. Such additional “true-up” contributions may be made on a payroll period, monthly,
quarterly, semi-annual or annual basis as deemed appropriate by the Lead Employer. 
 A Participant will at all times have a fully vested and
nonforfeitable interest in his/her Employer Safe-Harbor Matching Contribution Account. 
 The Plan Administrator will provide the information
specified in Sec. 19.2(a)(3). 
 5.2 Regular Matching Contributions. If so specified in the Adoption Agreement, Employer
Regular Matching Contributions will be made as follows: 
 (a) Variable Contribution Formula. If a variable
contribution formula is specified in the Adoption Agreement (that is, if Employer Regular Matching Contributions are to be determined on a discretionary basis or by reference to Net Profits), any Employer Regular Matching Contribution made to the
Plan for a Plan Year will be allocated among the Active Participants in the Employer Regular Matching Component who have satisfied the requirements specified in the Adoption Agreement. If it is specified in the Adoption Agreement that a given number
of Hours of Service must be completed in order to receive an Employer Regular Matching Contribution for a Plan Year, then in the event of a short Plan Year, the number of Hours of Service required for that Plan Year will be adjusted to equal the
number specified in the Adoption Agreement multiplied by a fraction, the numerator of which is the number of months (full or partial) in the short Plan Year and the denominator of which is 12. 
 The Employer Regular Matching Contribution will be allocated in the following manner: 
 (1) If the Employer Regular Matching Contribution is a discretionary amount determined by written action taken prior to the start of the
Plan Year, the Employer Regular Matching Contribution for such Plan Year will be allocated in such manner as is prescribed by the Lead Employer in the action authorizing the contribution. The Lead Employer will determine in its sole discretion
whether an Employer Regular Matching Contribution will be made for each Plan Year and, if made, the action authorizing the contribution will specify: 
 (A) The manner in which the Employer Regular Matching Contribution is to be calculated from among the options allowed for fixed contributions under the Adoption Agreement. 
 (B) The limits that apply on the amount of the Employer Regular Matching Contributions that will be made on behalf of each Participant.

 (C) The periods for determining the Plan Compensation and the amount of the Match Eligible Contributions on which the
Employer Regular Matching Contributions will be based, and, if based on periods shorter than the Plan Year, whether true-up contributions will be made in the manner described in subsection (c). 
 (D) The length of the commitment period to continue such contributions under the terms specified (and in the absence of a specific
duration, the commitment period will extend for the Plan Year, but not beyond). 
 The Lead Employer may discontinue or modify
its obligation by written action taken during the Plan Year; provided that, the discontinuance or modification may apply prospectively only, and may not apply to shorten the commitment period specified in a prior written action or otherwise
applicable under subparagraph (D). 
 
 (2) If the
Employer Regular Matching Contribution is a discretionary amount determined after the start of the Plan Year, or by means other than written action, the Employer Regular Matching Contribution for such Plan Year will be allocated among the eligible
Participants in the manner specified in the Adoption Agreement. The Lead Employer will determine in its sole discretion whether an Employer Regular Matching Contribution will be made for each Plan Year and, if so, the amount to be contributed for
such Plan Year for allocation as an Employer Regular Matching Contribution. Match Eligible Contributions made by a Participant in excess of the maximum specified in the Adoption Agreement, and Match Eligible Contributions described in subsection
(e) will be disregarded for purposes of allocating discretionary Employer Regular Matching Contributions. 
  

					
	© 2001	 	18	 	Basic Plan Document #01

 (b) Fixed Contribution Formula. If a fixed contribution formula is specified in the Adoption
Agreement, an Employer Regular Matching Contribution will be made on behalf of each Active Participant in the Employer Regular Matching Component who has satisfied the requirements specified in the Adoption Agreement. If it is specified in the
Adoption Agreement that a given number of Hours of Service must be completed in order to receive an Employer Regular Matching Contribution for a Plan Year, then in the event of a short Plan Year, the number of Hours of Service required for that Plan
Year will be adjusted to equal the number specified in the Adoption Agreement multiplied by a fraction, the numerator of which is the number of months (full or partial) in the short Plan Year and the denominator of which is 12. 
 The amount of the Employer Regular Matching Contribution will be determined according to the schedule specified in the Adoption Agreement. If so
specified in the Adoption Agreement, the Lead Employer may also elect to make a discretionary Employer Regular Matching Contribution for a Plan Year, to be allocated in the manner specified in the Adoption Agreement. 
 If Employer Regular Matching Contributions are contingent on Net Profits, and if Net Profits for a Plan Year are not sufficient to allow for the Employer
Regular Matching Contributions called for under the schedule specified in the Adoption Agreement, the Employer Regular Matching Contribution made on behalf of each eligible Participant for the Plan Year will equal the total Employer Regular Matching
Contributions actually made to the Plan (if any) multiplied by a fraction, the numerator of which is the Employer Regular Matching Contribution that otherwise would have been made on behalf of the eligible Participant under the schedule specified in
the Adoption Agreement, and the denominator of which is the total Employer Regular Matching Contributions that would have been made on behalf of all eligible Participants under the schedule specified in the Adoption Agreement. 
 If Employer Regular Matching Contributions under a fixed contribution formula are made prior to all events having occurred which entitle the Participants
to such contribution, such contribution will be held in a Pending Allocation Account until all events have occurred that entitle the Participants to such contribution. If the Pending Allocation Account has an investment loss, additional Employer
Regular Matching Contributions will be made as necessary to ensure that no eligible Participant receives less than the amount called for under the fixed contribution formula. If the Pending Allocation Account has an investment gain, the Plan
Administrator may direct that either: 
 (1) Such gain will be allocated among the Contribution Accounts of all Participants
in proportion to the balance of each Contribution Account as of the last Valuation Date in the Plan Year; or 
 (2) Such gain
will be credited against and treated as part of the fixed contributions that remain due under the Plan for the Plan Year. 
 (c) Matching
Contribution Periods other than Plan Year and True-Up Contributions. If the Matching Contribution Period is shorter than a Plan Year and if so specified in the Adoption Agreement, Employer Regular Matching Contributions will be recalculated by
reference to the Match Eligible Contributions and Plan Compensation for the Plan Year and additional Employer Regular Matching Contributions will be made on this basis with respect to eligible Participants specified in the Adoption Agreement. Such
additional “true-up” contributions may be made on a payroll period, monthly, quarterly, semi-annual or annual basis as deemed appropriate by the Lead Employer. 
 (d) Minimum/Maximum Contributions. If this option is available and is elected in the Adoption Agreement, Employer Regular Matching Contributions for each Participant for each Plan Year will not be less than the
minimum amount (if any) or more than the maximum amount (if any) specified in the Adoption Agreement. 
 (e) Disregard of Certain Employee
Pre-Tax and After-Tax Contributions. Employer Regular Matching Contributions will not be made or allocated based on: 
 (1) Employee Pre-Tax Contributions refunded as Excess Deferrals to comply with Code § 402(g); 
 (2) Employee
Pre-Tax Contributions refunded or recharacterized to comply with the Actual Deferral Percentage Test of Code §401(k) (or the multiple use test); 
 (3) Employee After-Tax Contributions refunded to comply with the Actual Contribution Percentage Test of Code §401(m) (or the multiple use test); or 
 (4) Employee Pre-Tax or After-Tax Contributions refunded to comply with the Annual Addition limit of Code § 415. 
 For purposes of determining the Employer Regular Matching Contribution, the Employee Pre-Tax or After-Tax Contributions refunded will be deemed to
consist first of those contributions for the Plan Year that were not Match Eligible Contributions. Thereafter, the ordering in which any contributions are refunded will be determined at the direction of the Plan Administrator either on a
“last-in, first-out” basis, on a “first-in, first-out” basis, on an averaging basis or on any other basis that is deemed appropriate by the Plan Administrator. 
 If Employee Pre-Tax Contributions are recharacterized as Employee After-Tax Contributions to comply with the Actual Deferral Percentage Test of Code
§401(k), the Employee Pre-Tax Contributions so recharacterized will be deemed to consist first of those contributions for the Plan Year that were not Match Eligible Contributions. Thereafter, the ordering in which contributions are 

  

					
	© 2001	 	19	 	Basic Plan Document #01

 
recharacterized will be determined at the direction of the Plan Administrator either on a “last-in, first-recharacterized” basis, on a
“first-in, first-recharacterized” basis, on an averaging basis or on any other basis that is deemed appropriate by the Plan Administrator. The Employer Regular Matching Contribution (if any) with respect to such recharacterized amounts
then will be determined based upon the matching schedule for Employee After-Tax Contributions. 
 Employer Regular Matching Contributions
that are made before the amount of the above refund or recharacterization is determined will be treated as a Forfeiture in the Plan Year in which the refund or recharacterization is made and will be applied in the same manner as Forfeitures that
occur with respect to Employer Regular Matching Contribution Accounts. However, if Employer Regular Matching Contribution Accounts are fully vested at all times and Forfeitures therefore do not otherwise occur with respect to such Accounts, then any
Forfeiture hereunder will be applied in the manner directed by the Plan Administrator. In the absence of direction from the Plan Administrator, such amounts will first be applied to pay administrative expenses of the Plan, with the remaining amount
(if any) to be applied in the first manner of the following that applies: applied in the same manner as Forfeitures that occur with respect to Employer Regular Profit Sharing Contribution Accounts in the Plan Year of the Forfeiture; applied as a
credit against any fixed Employer Contribution made after the Forfeiture; allocated as part of (or in the same manner as) any variable Employer Contribution for the Plan Year of the Forfeiture (first as a variable Employer Regular Matching
Contribution, then as a variable Employer Regular Profit Sharing Contribution). 
 (f)
Status as Employer Qualified Matching Contributions. Unless an option is available and is elected in the Adoption Agreement not to allow such treatment, the Plan Administrator may direct that Employer Regular Matching Contributions be treated
as Employer Qualified Matching Contributions for purposes of applying the Actual Deferral Percentage Test of Code § 401(k) for a Plan Year, but only if Employer Regular Matching Contribution Accounts are fully vested and nonforfeitable at all
times and distributions (including distributions for Hardship) are not available from such Contribution Accounts prior to attainment of age 59 1/2, Termination of Service or such other circumstances as may be permitted under Code § 401(k). 
 (g) Treatment of Forfeitures. A Pending Allocation Account that reflects Forfeitures (if any) from Employer Regular Matching Contribution Accounts (including “frozen” accounts) may be used to restore
prior Forfeitures of reemployed Participants pursuant to Sec. 10.2(h) at such time as proper direction to do so is given by the Plan Administrator. Any amount not so used will be used in the manner specified in the Adoption Agreement or, if a use is
not specified in the Adoption Agreement, will be used to pay administrative expenses of the Plan, at such time as proper direction to do so is given by the Plan Administrator. 
 5.3 Qualified Matching Contributions. If so specified in the Adoption Agreement, Employer Qualified Matching Contributions may be made to
the Plan to be allocated among the eligible Participants specified in the Adoption Agreement in accordance with the method specified in the Adoption Agreement. However, Employer Qualified Matching Contributions will not be made with respect to
refunded contributions described in Sec. 5.2(e) (and the provisions of Sec. 5.2(e) will apply to Employer Qualified Matching Contributions in the same manner as such provisions apply or would apply to Employer Regular Matching Contributions).

 The Lead Employer will designate at the time of contribution whether an Employer Qualified Matching Contribution is for the current Plan
Year or prior Plan Year. However, an Employer Qualified Matching Contribution made for a Plan Year must be actually paid into the Trust Fund within twelve months following the close of the applicable Plan Year. 
 A Participant will at all times have a fully vested and nonforfeitable interest in his/her Employer Qualified Matching Contribution Account. 

 

					
	© 2001	 	20	 	Basic Plan Document #01

 ARTICLE VI – EMPLOYER PROFIT SHARING CONTRIBUTIONS 
 ARTICLE VI APPLIES ONLY IF THE PLAN IS A PROFIT SHARING PLAN. SEC. 6.1 APPLIES ONLY IF THE PLAN IS DESIGNATED AS A SAFE-HARBOR PLAN IN THE ADOPTION AGREEMENT.

 6.1 Safe-Harbor Profit Sharing Contributions. If so specified in the Adoption Agreement, an Employer Safe-Harbor
Profit Sharing Contribution will be made to the Plan on behalf of each Active Participant in the Employer Safe-Harbor Profit Sharing Component during the Plan Year in such percentage (not less than 3%) of Plan Compensation for the Plan Year as is
specified in the Adoption Agreement. 
 A Participant will at all times have a fully vested and nonforfeitable interest in his/her Employer
Safe-Harbor Profit Sharing Contribution Account. 
 The Plan Administrator will provide the information specified in Sec. 19.2(a)(3).

 6.2 Regular Profit Sharing Contributions. If so specified in the Adoption Agreement, Employer Regular Profit Sharing
Contributions will be made as follows: 
 (a) Variable or Uniform Points Contribution Formula. If a variable
contribution formula is specified in the Adoption Agreement (that is, if Employer Regular Profit Sharing Contributions are determined on a discretionary basis or by reference to Net Profits), or if a uniform points contribution formula is specified
in the Adoption Agreement, any Employer Regular Profit Sharing Contribution made for a Plan Year will be allocated among the Active Participants in the Employer Regular Profit Sharing Component at any time during the Plan Year who have satisfied the
requirements specified in the Adoption Agreement. If it is specified in the Adoption Agreement that a given number of Hours of Service must be completed in order to receive an Employer Regular Profit Sharing Contribution for a Plan Year, then in the
event of a short Plan Year, the number of Hours of Service required for that Plan Year will be adjusted to equal the number specified in the Adoption Agreement multiplied by a fraction, the numerator of which is the number of months (full or
partial) in the short Plan Year and the denominator of which is 12. 
 The Employer Regular Profit Sharing Contribution will
be allocated in the following manner: 
 (1) Nonintegrated Allocation Formula. If a non-integrated allocation formula
is specified in the Adoption Agreement, the allocation will be made among the eligible Participants either as an equal dollar amount to all eligible Participants (subject to the limits under Code §415 as implemented under the Plan) or in the
proportion that the Plan Compensation for the Plan Year of each eligible Participant bears to the total Plan Compensation for the Plan Year of all eligible Participants, as specified in the Adoption Agreement. 
 (2) Integrated Allocation Formula. If an integrated allocation formula is specified in the Adoption Agreement, the allocation will
be made among the eligible Participants using either the two-step, three step, or four-step allocation formula as specified in the Adoption Agreement as follows: 
 (A) Two-Step Allocation Formula: 
 (i) Step One: Allocations will first be
made to the eligible Participants in the proportion that the Plan Compensation for the Plan Year plus Plan Compensation for the Plan Year in excess of the Integration Level of each eligible Participant bears to the total of such amounts for all
eligible Participants. However, allocations under this step one will cease when the total amount allocated to each eligible Participant equals the sum of (A) the maximum percentage (specified in the table below) multiplied by his/her Plan
Compensation for the Plan Year, plus (B) the maximum percentage multiplied by his/her Plan Compensation for the Plan Year in excess of the Integration Level. 
 (ii) Step Two: Any amount remaining to be allocated will then be allocated among all eligible Participants in the proportion that
the Plan Compensation for the Plan Year of each eligible Participant bears to the total Plan Compensation for the Plan Year of all eligible Participants. 
 (B) Three-Step Allocation Formula: 
 (i) Step One: Allocations will first be
made to the eligible Participants in the proportion that the Plan Compensation for the Plan Year of each eligible Participant bears to the total Plan Compensation for the Plan Year of all eligible Participants. However, allocations under this step
one will cease when the total amount allocated to each eligible Participant equals the maximum percentage (specified in the table below) multiplied by his/her Plan Compensation for the Plan Year. 
 (ii) Step Two: Allocations will then be made to the eligible Participants in the proportion that the Plan Compensation for the
Plan Year in excess of the Integration Level of each eligible Participant bears to the total of such amount for all eligible Participants. However, allocations under this step two will cease when the total amount allocated to each eligible
Participant equals the maximum percentage (specified in the table below) multiplied by his/her Plan Compensation for the Plan Year in excess of the Integration Level. 

					
	© 2001	 	21	 	Basic Plan Document #01

 (iii) Step Three: Any amount remaining to be allocated will then be allocated to
all eligible Participants in the proportion that the Plan Compensation for the Plan Year of each eligible Participant bears to the total Plan Compensation for the Plan Year of all eligible Participants. 
 (C) Four-Step Allocation Formula: 
 (i) Step One: Allocations will first be made to the eligible Participants in the proportion that the Plan Compensation for the Plan Year of each eligible Participant bears to the total Plan Compensation for the
Plan Year of all eligible Participants. However, the allocations under this step one will cease when the total amount allocated to each eligible Participant equals 3% multiplied by his/her Plan Compensation for the Plan Year. 
 (ii) Step Two: Allocations will then be made to the eligible Participants in the proportion that the Plan Compensation for the
Plan Year in excess of the Integration Level of each eligible Participant bears to the total of such amounts for all eligible Participants. However, the allocations under this step two will cease when the total amount allocated to each eligible
Participant equals 3% multiplied by his/her Plan Compensation for the Plan Year in excess of the Integration Level. 
 (iii)
Step Three: Allocations will then be made to the eligible Participants in the proportion that the Plan Compensation for the Plan Year plus Plan Compensation for the Plan Year in excess of the Integration Level of each eligible Participant
bears to the total of such amounts for all eligible Participants. However, allocations under this step three will cease when the total amount allocated to each eligible Participant equals the sum of (A) the maximum percentage (specified in the
table below) minus 3% multiplied by his/her Plan Compensation for the Plan Year, plus (B) the maximum percentage minus 3% multiplied by his/her Plan Compensation for the Plan Year in excess of the Integration Level. 
 (iv) Step Four: Any amount remaining to be allocated will then be allocated to all eligible Participants in the proportion that
the Plan Compensation for the Plan Year of each eligible Participant bears to the total Plan Compensation for the Plan Year of all eligible Participants. 
  

				
	 The maximum percentage is:
	  

	 If the Integration Level is:
	  	The maximum
percentage is:	 
	 The Taxable Wage Base for the current year (“TWB”)
	  	5.7	%
	 More than 80% of the TWB but less than 100% of the TWB
	  	5.4	%
	 More than 20% of the TWB but not more than 80% of the TWB
	  	4.3	%
	 Less than or equal to 20% of the TWB
	  	5.7	%

 (3) Uniform Points Contribution Formula. If a uniform points contribution
formula is available and is elected in the Adoption Agreement, the allocation will be among the eligible Participants in the proportion that the points of each eligible Participant bears to the total points of all eligible Participants. The amount
of the Employer Regular Profit Sharing Contribution will be a discretionary amount determined by the Lead Employer (not contingent on Net Profits). 
 If the Employer Regular Profit Sharing Contribution is determined on a discretionary basis, the Lead Employer will determine whether a contribution is to be made for each Plan Year. If it is determined that such a
contribution is to be made, the Lead Employer will also determine the amount of the contribution (or the formula by which the amount of the contribution will be calculated). It is intended that recurring contributions will be made over the Plan
Years; but, regardless of the elections made in the Adoption Agreement, the Lead Employer may in its sole discretion determine that an Employer Regular Profit Sharing Contribution will not be made for a particular Plan Year. 
 (b) Fixed Contribution Formula. If a fixed contribution formula is specified in the Adoption Agreement, an Employer Regular Profit
Sharing Contribution will be made for each Plan Year on behalf of each Active Participant in the Employer Regular Profit Sharing Component at any time during the Plan Year who satisfies the requirements specified in the Adoption Agreement. If it is
specified in the Adoption Agreement that a given number of Hours of Service must be completed in order to receive an Employer Regular Profit Sharing Contribution for a Plan Year, then in the event of a short Plan Year, the number of Hours of Service
required for that Plan Year will be adjusted to equal the number specified in the Adoption Agreement multiplied by a fraction, the numerator of which is the number of months (full or partial) in the short Plan Year and the denominator of which is
12. 
  

					
	© 2001	 	22	 	Basic Plan Document #01

 The amount of the Employer Regular Profit Sharing Contributions will be determined
according to the formula specified in the Adoption Agreement. 
 If an option is available and is elected in the Adoption
Agreement that Employer Regular Profit Sharing Contributions are to be contingent on Net Profits, and Net Profits for a Plan Year are not sufficient to allow for the contributions called for under the formula specified in the Adoption Agreement, the
contributions made on behalf of each eligible Participant for the Plan Year will be reduced as follows: 
 (1)
Nonintegrated Fixed Contribution Formula. If a nonintegrated fixed formula is specified in the Adoption Agreement, the Employer Regular Profit Sharing Contribution made on behalf of each eligible Participant will equal the total Employer
Regular Profit Sharing Contribution actually made to the Plan (if any) multiplied by a fraction, the numerator of which is the Employer Regular Profit Sharing Contribution that otherwise would have been made on behalf of the eligible Participant
under the formula specified in the Adoption Agreement, and the denominator of which is the total Employer Regular Profit Sharing Contributions that would have been made on behalf of all eligible Participants under the formula specified in the
Adoption Agreement. 
 (2) Integrated Fixed Contribution Formula. If an integrated fixed formula is specified in the
Adoption Agreement, the total Employer Regular Profit Sharing Contribution actually made to the Plan will be allocated among the eligible Participants in accordance with the two-step allocation formula described in (a)(2)(A) (or in accordance with
the four-step allocation formula described in (a)(2)(C) under the circumstances described in Sec. 17.1(b). 
 If this option
is available and is elected in the Adoption Agreement, the Lead Employer may at its discretion make an additional Employer Regular Profit Sharing Contribution for a Plan Year, to be allocated in the manner and among the eligible Participants
specified in the Adoption Agreement. 
 If Employer Regular Profit Sharing Contributions under a fixed contribution formula
are made prior to all events having occurred which entitle the Participants to such contribution, such contribution will be held in a Pending Allocation Account until all events have occurred that entitle the Participants to such contribution. If
the Pending Allocation Account has an investment loss, additional Employer Regular Profit Sharing Contributions will be made as necessary to ensure that no eligible Participant receives less than the amount called for under the fixed contribution
formula. If the Pending Allocation Account has an investment gain, the Plan Administrator may direct that either: 
 (1) Such
gain will be allocated among the Contribution Accounts of all Participants in proportion to the balance of each Contribution Account as of the last Valuation Date in the Plan Year; or 
 (2) Such gain will be credited against and treated as part of the fixed contributions that remain due under the Plan for the Plan Year.

 (c) Status as Employer Qualified Nonelective Contributions.
Unless an option is available and is elected in the Adoption Agreement not to allow such treatment, the Plan Administrator may direct that Employer Regular Profit Sharing Contributions be treated as Employer Qualified Profit Sharing Contributions
for purposes of applying the Actual Deferral Percentage Test of Code §401(k), or the Actual Contribution Percentage Test of Code § 401(m), for a Plan Year, but only if Employer Regular Profit Sharing Contribution Accounts are fully vested
and nonforfeitable at all times and distributions (including distributions for Hardship) are not available from such Contribution Accounts prior to attainment of age 59 1/2
, Termination of Service or such other circumstances as may be permitted under Code § 401(k). 
 (d) Treatment of Forfeitures. A Pending Allocation Account that reflects Forfeitures (if any) from Employer Regular Profit Sharing
Contribution Accounts (including “frozen” accounts) may be used to restore prior Forfeitures of reemployed Participants pursuant to Sec. 10.2(h) at such time as proper direction to do so is given by the Plan Administrator. Any amount not
so used will be used in the manner specified in the Adoption Agreement or, if a use is not specified in the Adoption Agreement, will be used to pay administrative expenses of the Plan, at such time as proper direction to do so is given by the Plan
Administrator. 
 (e) Special Rules for Integrated Formulas. An integrated allocation formula may not be specified in
the Adoption Agreement if any Controlled Group Member maintains any other plan that uses permitted disparity under Code § 401(l) (or that imputes disparity pursuant to the regulations issued under Code §401(a)(4)) and that benefits any of
the same Participants. Further, if the Plan is a paired plan, only one of the paired plans may provide for permitted disparity under Code § 401(l). 
 If an integrated allocation formula is specified in the Adoption Agreement, Plan Compensation will be determined without regard to any exclusions that would otherwise apply under Sec. 2.49(d) with respect to the
Employer Regular Profit Sharing Component. Plan Compensation for the Plan Year will be determined by reference to the determination period in effect under Sec. 2.50 with respect to the Employer Regular Profit Sharing Component and, if so specified
in the Adoption Agreement, will include only Plan Compensation for that portion of the determination period after the Entry Date for the Employer Regular Profit Sharing Component. 
 
 6.3 Qualified Profit Sharing Contributions. If so specified in
the Adoption Agreement, Employer Qualified Profit Sharing Contributions may be made to the Plan, to be allocated among the eligible Participants specified in the Adoption Agreement in accordance with the method specified in the Adoption Agreement.

  

					
	© 2001	 	23	 	Basic Plan Document #01

 The Lead Employer will designate at the time of contribution whether an Employer Qualified Profit Sharing
Contribution is for the current Plan Year or the prior Plan Year. However, an Employer Qualified Profit Sharing Contribution made for a Plan Year must be actually paid into the Trust Fund within twelve months following the close of the applicable
Plan Year. 
 A Participant will at all times have a fully vested and nonforfeitable interest in his/her Employer Qualified Profit Sharing
Contribution Account. 
 6.4 Prevailing Wage Contributions. If Employer Prevailing Wage Contributions are available and are
elected in the Adoption Agreement, such contributions will be made on behalf of each Active Participant in the Employer Prevailing Wage Component. The amount of such contributions will be determined in accordance with the schedule set forth in the
Adoption Agreement. 
 If so specified in the Adoption Agreement, the Employer Regular Profit Sharing Contribution made on behalf of an
Active Participant for a Plan Year will be offset by the Employer Prevailing Wage Contributions made on behalf of such Participant for such Plan Year. 
 A Participant will at all times have a fully vested and nonforfeitable interest in his/her Employer Prevailing Wage Contribution Account. 
  

					
	© 2001	 	24	 	Basic Plan Document #01

 ARTICLE VII – EMPLOYER PENSION CONTRIBUTIONS 
 ARTICLE VII APPLIES ONLY IF THE PLAN IS A MONEY PURCHASE PENSION PLAN. SEC. 7.1 APPLIES ONLY IF THE LEAD EMPLOYER MAINTAINS A SAFE-HARBOR 401(K) PLAN THAT DESIGNATES THE PLAN TO RECEIVE SAFE-HARBOR
CONTRIBUTIONS. 
 7.1 Safe-Harbor Pension Contributions. If so specified in the Adoption Agreement, an Employer
Safe-Harbor Pension Contribution will be made to the Plan on behalf of each Active Participant in the Employee Safe-Harbor Pension Component during the Plan Year in such percentage (not less than 3%) of Plan Compensation for the Plan Year as is
specified in the Adoption Agreement. 
 A Participant will at all times have a fully vested and nonforfeitable interest in his/her Employer
Safe-Harbor Pension Contribution Account. 
 The Plan Administrator will provide the information specified in Sec. 19.2(a)(3). 
 7.2 Regular Pension Contributions. If so specified in the Adoption Agreement, an Employer Regular Pension Contribution will be made for
each Plan Year on behalf of each Active Participant in the Employer Regular Pension Component at any time during the Plan Year who satisfies the requirements specified in the Adoption Agreement. If it is specified in the Adoption Agreement that a
given number of Hours of Service must be completed in order to receive an Employer Regular Pension Contribution for a Plan Year, then in the event of a short Plan Year, the number of Hours of Service required for that Plan Year will be adjusted to
equal the number specified in the Adoption Agreement multiplied by a fraction, the numerator of which is the number of months (full or partial) in the short Plan Year and the denominator of which is 12. 
 The amount of the Employer Regular Pension Contribution will be determined according to the formula specified in the Adoption Agreement 
 A Pending Allocation Account that reflects Forfeitures (if any) from Employer Regular Pension Contribution Accounts (including “frozen”
accounts) may be used to restore prior Forfeitures of reemployed Participants pursuant to Sec. 10.2(h) at such time as proper direction to do so is given by the Plan Administrator. Any amount not so used will be used in the manner specified in the
Adoption Agreement or, if a use is not specified in the Adoption Agreement, will be used to pay administrative expenses of the Plan, at such time as proper direction to do so is given by the Plan Administrator. 
 If the Plan is a paired plan, only one of the paired plans may provide for contributions using permitted disparity under Code § 401(l). 

7.3 Prevailing Wage Contributions. If Employer Prevailing Wage Contributions are available and are elected in the Adoption Agreement,
such contributions will be made on behalf of each Active Participant in the Employer Prevailing Wage Component. The amount of such contributions will be determined in accordance with the schedule set forth in the Adoption Agreement. 
 If so specified in the Adoption Agreement, the Employer Regular Pension Contribution made on behalf of an Active Participant for a Plan Year will be
offset by the Employer Prevailing Wage Contributions made on behalf of such Participant for such Plan Year. 
 A Participant will at all
times have a fully vested and nonforfeitable interest in his/her Employer Prevailing Wage Contribution Account. 
  

					
	© 2001	 	25	 	Basic Plan Document #01

 ARTICLE VIII – ACCOUNTS AND INVESTMENTS 
 8.1 Contribution Accounts. The Plan Administrator may direct that one or more of the following Contribution Accounts be established for each
Participant to reflect each type of contribution made to the Plan by or for the Participant: 
 (a) Employee Contribution
Accounts: 
 (1) An Employee Pre-Tax Contribution Account to reflect amounts attributable to Employee Pre-Tax
Contributions. 
 (2) An Employee After-Tax Contribution Account to reflect amounts attributable to Employee After-Tax
Contributions. 
 (3) An Employee Deductible Contribution Account to reflect amounts attributable to Employee Deductible
Contributions made before April 15, 1987. 
 (4) An Employee Rollover Contribution Account to reflect amounts
attributable to Employee Rollover Contributions. 
 (5) An Employee Forfeiture Restoration Contribution Account to reflect
amounts attributable to Employee Forfeiture Restoration Contributions that were made on an after-tax basis pursuant to Sec. 4.4. 
 (b) Employer Contribution Accounts: 
 (1) An Employer Safe-Harbor Matching Contribution Account to reflect
amounts attributable to Employer Safe-Harbor Matching Contributions. 
 (2) An Employer Regular Matching Contribution Account
to reflect amounts attributable to Employer Regular Matching Contributions. 
 (3) An Employer Qualified Matching Contribution
Account to reflect amounts attributable to Employer Qualified Matching Contributions (or, alternatively, such amounts may be credited to an Employee Pre-Tax Contribution Account). 
 (4) An Employer Safe-Harbor Profit Sharing Contribution Account to reflect amounts attributable to Employer Safe-Harbor Profit Sharing
Contributions. 
 (5) An Employer Regular Profit Sharing Contribution Account to reflect amounts attributable to Employer
Regular Profit Sharing Contributions. 
 (6) An Employer Qualified Profit Sharing Contribution Account to reflect amounts
attributable to Employer Qualified Profit Sharing Contributions (or, alternatively, such amounts may be credited to an Employee Pre-Tax Contribution Account). 
 (7) An Employer Safe-Harbor Pension Contribution Account to reflect amounts attributable to Employer Safe-Harbor Pension Contributions.

 (8) An Employer Regular Pension Contribution Account to reflect amounts attributable to Employer Regular Pension
Contributions. 
 (9) An Employer Prevailing Wage Contribution Account to reflect amounts attributable to Employer Prevailing
Wage Contributions. 
 (c) Transfer Accounts. A Transfer Account to reflect amounts attributable to each type of contribution
described in subsection (a) or (b) made under the transferor plan of the Controlled Group Member (with each Transfer Account to retain the character of the corresponding account under the transferor plan). A Transfer Account will be
subject to the rules (withdrawal restrictions, vesting, etc.) specified in this document for such type of Contribution Account. 
 8.2
Contribution Subaccounts. Subaccounts may be established with respect to any Contribution Account whenever the Plan Administrator considers the establishment of subaccounts to be necessary or convenient in the administration of the Plan
including, but not limited to, the following: 
 (a) Subaccounts to Reflect Pre-1987 Employee After-Tax Contributions.
If Employee After-Tax Contributions were allowed both before and after January 1, 1987, separate subaccounts may be established to reflect amounts attributable to Employee After-Tax Contributions made before January 1, 1987, and Employee
After-Tax Contributions made on or after January 1, 1987. 
 (b) Subaccounts to Reflect Differences in
Investments. If a portion of a Contribution Account is to be invested differently than the remaining portion of the Contribution Account, either at the direction of a Participant or Beneficiary, or other Named Fiduciary, separate subaccounts may
be established to administer the investment of such portions of the Contribution Account. 
 (c) Subaccounts to Reflect
Differences in Withdrawal or Distribution Rights. If withdrawal rights or distribution rights differ with respect to contributions of a similar type made at different times, separate subaccounts may be established to administer such differences
in rights. 
 
 (d) Subaccounts to Reflect
Differences in Vesting. If the vesting schedules or rules differ with respect to contributions of a similar type made at different times, separate subaccounts may be established to administer such vesting schedules or rules. Further, if a
special vesting election has been made pursuant to Sec. 10.3 with respect to life insurance policies, separate subaccounts may be established to administer such vesting provisions. 
 (e) Subaccounts to Reflect Transfers or Mergers. If account balances and assets are transferred to the Plan from another plan
maintained by a Controlled Group Member or a Predecessor Employer, or if another plan maintained by a Controlled Group Member or a Predecessor Employer is merged into the Plan, and the withdrawal or distribution options, vesting rules or other
rights and features with respect to such balances are different than the rights and features that apply to a Contribution Account of a similar type under the Plan, separate subaccounts may be established under such Contribution Account to administer
the separate rights and features. 
  

					
	© 2001	 	26	 	Basic Plan Document #01

 (f) Subaccounts to Reflect Repayment of Defaulted Loans. If a Participant repays a
loan made from the Plan after such loan has been reported as a deemed distribution to the Participant under Code § 72(p), separate subaccounts may be established to reflect the amount of the repayment attributable to each Contribution Account
(based on the amount of the loan drawn and outstanding from such account) and to reflect the resulting “tax basis” of the Participant under the Plan. 
 8.3 Pending Allocation Accounts (Forfeiture and Suspense Accounts). The Plan Administrator may direct that one or more of the following Pending Allocation Accounts be established for the Plan to reflect
Plan Assets that are not allocable to Participant Contribution Accounts as of a Valuation Date, including, but not limited to, the following: 
 (a) Pending Allocation Account for 415 Excess Amounts (415 Suspense Account). A Pending Allocation Account may be established to administer the provisions of Code § 415 as implemented under the Plan.

 (b) Forfeitures (Forfeiture Account). A Pending Allocation Account may be established to reflect the amount of any
Forfeitures that have not been applied as of the Valuation Date to pay administrative expenses, to restore prior Forfeitures of reemployed Participants and/or allocated to Participant Contribution Accounts. 
 (c) Pending Allocations of Contributions. A Pending Allocation Account may be established to reflect the amount of any contribution
which is made prior to the time that the conditions have been satisfied that entitle the Participant to an allocation, or that is made prior to the time it is administratively practicable for any other reason to allocate it to Participant
Contribution Accounts. 
 (d) Pending Allocation Account to Reflect Gains on Returned Contributions. A Pending
Allocation Account may be established to reflect any investment gains on any contribution that is returned to the Participating Employers pursuant to Sec. 21.4. 
 One or more subaccounts of any type of a Pending Allocation Account may be established whenever the Plan Administrator considers the establishment of subaccounts to be necessary or convenient in the administration of
the Plan. 
 8.4 Investment of Accounts. 
 (a) Duties. The Lead Employer will control and manage the investment of the Trust Fund except to the extent the Lead Employer
permits Participants and Beneficiaries to direct the investment of their Contribution Accounts, or delegates investment authority over part or all of the Plan Assets to one or more Investment Managers or to one or more other Names Fiduciaries. All
investment directions that are processed through the Trustee must be delivered to the Trustee in such manner as may reasonably be required by the Trustee. 
 (b) Investment of Contribution Accounts. The Lead Employer may direct that Participants and Beneficiaries be entitled to direct the investment of all or specific portions of their Contribution Accounts among
one or more Mutual Funds, one or more Pooled Investment Funds, one or more Employer Stock Funds or as a Segregated Investment Portfolio. A Contribution Account (or portion thereof) with respect to which a Participant or Beneficiary is not entitled
to direct the investment will be invested at the direction of the Lead Employer (or a Named Fiduciary designated by the Lead Employer). 
 All investment directions of a Participant or Beneficiary will be made in such manner and in accordance with such rules as are established for this purpose by the Lead Employer subject to, but not limited to, the
following: 
 (1) No Participating Employer, no fiduciary or no service provider will have any obligation whatsoever to
evaluate the suitability of an investment direction; the sole duty of a Participating Employer, fiduciary, or service provider is to follow all proper directions of the Participant which are made in accordance with the Plan and in accordance with
the practices and procedures established for such investment direction, which are not contrary to ERISA. 
 (2) If a
Participant or Beneficiary fails to provide directions as to the investment of any cash held for a Contribution Account over which the Participant has a right to direct investment, that cash will be invested as directed by the Lead Employer or a
Named Fiduciary designated by the Lead Employer. 
 (c) Investment of Pending Allocation Accounts. The Lead Employer
(or a Named Fiduciary designated by the Lead Employer) will direct the investment of a Pending Allocation Account. Investment gains on a Pending Allocation Account will be applied in the same manner as (and as part of) the principal balance of the
Account as otherwise specified in the Plan. 
 (e) 404(c) Compliance. If Participants and Beneficiaries are allowed to
the direct the investment of their Contribution Accounts, the Lead Employer is responsible for determining whether the investment program is intended to comply with ERISA § 404(c) and, if it is intended to comply, for ensuring that its design
and operation satisfies the requirements of ERISA § 404(c), so that no Person who is otherwise a fiduciary will be liable under ERISA for any loss, or by reason of any breach, which results from the exercise of control by such Participant or
Beneficiary. 
  

					
	© 2001	 	27	 	Basic Plan Document #01

 8.5 Mutual Funds, Pooled Investment Funds and Employer Stock Funds. If so permitted by the
Trustee, the Lead Employer (or a Named Fiduciary Designated by the Lead Employer) may direct that one or more Mutual Funds, one or more Pooled Investment Funds and one or more Employer Stock Funds be made available as permissible investment options
under the Plan for a Participant or Beneficiary. 
 A “Mutual Fund” is a registered investment company under the Investment Company
Act of 1940. 
 A “Pooled Investment Fund” is a fund invested on a commingled basis solely for Accounts under the Plan (and other
qualified plans as permitted under the Code and ERISA) and under which the Accounts so invested have a proportionate interest in each asset held in the Pooled Investment Fund, including any common trust fund or collective investment fund maintained
by any Trustee, any custodian of Plan Assets, any Named Fiduciary, the Plan Administrator or any affiliate of any such Person. 
 An
“Employer Stock Fund” is a fund invested primarily or exclusively in Qualifying Employer Securities or Predecessor Employer Securities. 
 8.6 Segregated Investment Portfolios. If so permitted by the Trustee, the Lead Employer (or a Named Fiduciary Designated by the Lead Employer) may direct that one or more types of Segregated Investment Portfolios be
established for the Plan. 
 A “Segregated Investment Portfolio” is a brokerage account held in the name of the Participant or
Beneficiary with a broker-dealer registered as such under the Investment Company Act of 1940, or any other Plan Asset or aggregation of Plan Assets held solely for a given Participant or Beneficiary. This does not include Mutual Funds, Pooled
Investment Funds or Employer Stock Funds described in Sec. 8.5, except to the extent that such funds are held in a brokerage account. 
 Segregated Investment Portfolios are subject to all of the following: 
 (a) Collectibles. No investments may
be directed in any “collectible” to the extent prohibited by Code § 408(m). 
 (b) Custody of Plan
Assets. A Trustee (or a custodian engaged by the Trustee) will at all times retain custody of Plan Assets held in a Segregated Investment Portfolio subject to the following: 
 (1) If so permitted by the Trustee, a Segregated Investment Portfolio may be established as a brokerage account in the name of the Trustee
for the benefit of the Participant or Beneficiary or for the benefit of a Pending Allocation Account with a broker-dealer registered as such with the Securities and Exchange Commission. The securities purchased through the brokerage account may be
held in the street name of the broker-dealer. If such a brokerage account has been established with a broker-dealer for the investment of a Contribution Account (or a portion thereof), the Participant may be permitted to give investment directions
directly to such broker-dealer; subject to such rules as may be established for administrative purposes by the Plan Administrator. 
 The Lead Employer acknowledges that, in determining whether to consent to the establishment of brokerage accounts hereunder, the Trustee is acting on its own behalf and in its own interest rather than as a fiduciary of the Trust Fund or the
Plan, and the Trustee will have no responsibility with respect to the decision to make brokerage accounts available as an investment option under the Plan or for the selection of broker-dealers, which responsibility belongs solely to the Lead
Employer. The Trustee will deliver custody of assets of the Trust Fund to such broker-dealers as directed by the Lead Employer. The Trustee will incur no liability on account of the actions or omissions of any broker-dealer with respect to any
assets of the Trust Fund held in a brokerage account with such broker-dealer. 
 (2) The Lead Employer may authorize the
purchase of non-certificated shares of a Mutual Fund provided such shares are held in an account established at the transfer agent for such Mutual Fund in the name of the Trustee. If such an account has been established with a transfer agent for the
investment of a Contribution Account (or a portion thereof), the Participant may be permitted to give investment directions to the transfer agent to invest in various segments of the Mutual Fund or in shares of other Mutual Funds for which the
transfer agent also acts as transfer agent; subject to such rules as may be established for administrative purposes by the Plan Administrator. 
 (c) Gains and Losses. All gains and losses on the investments held in a Segregated Investment Portfolio will be credited directly to the Account(s) invested in that portfolio, and such Account(s) will be
charged with all expenses attributable to such investments. 
 (d) Valuation Date. The portion of each Account invested
in a Segregated Investment Portfolio will be valued at fair market value as of each Valuation Date that has been established for the Segregated Investment Portfolio and at such other times as may be necessary for the proper administration of the
Plan. 
 8.7 Processing Transactions. 
 (a) Processing Investment Transactions. The following will apply with respect to the processing of investment transactions
involving Plan Assets: 
 
 (1) Administrative
Practices. Any transaction that is to be processed at the direction of a Participant or Beneficiary, or at the direction of the Lead Employer (or a Named Fiduciary Designated by the Lead Employer) will be processed as soon as administratively
practicable after the direction is provided in good order or the scheduled date of processing has arrived. 

  

					
	© 2001	 	28	 	Basic Plan Document #01

 
However, the processing of any investment transaction may be delayed for any legitimate business reason (including, but not limited to, “blackout
periods” required to facilitate account transitions, failure of systems or computer programs, failure of the means of the transmission of data, force majeure, the failure of a service provider to timely receive values or prices, to correct for
its errors or omissions or the errors or omissions of any service provider). With respect to any investment transaction, the processing date of the transaction will be considered to be the Valuation Date for the Plan Assets and Accounts involved in
the transaction and will be binding for all purposes of the Plan. 
 (2) Duty With Respect to Processing Transactions.
The Plan Administrator, and all fiduciaries and/or service providers involved in processing any investment transaction with respect to the Plan will have a duty to use reasonable efforts to process the transaction on any scheduled processing date in
accordance with practices or procedures established for the Plan by the Plan Administrator. The preceding duty will not override any specific duty undertaken by a fiduciary or service provider to the Plan in an agreement with the Lead Employer, Plan
Administrator or Trustee. Neither the Plan Administrator, the Trustee nor any fiduciary or service provider is a guarantor of timely processing with respect to the Plan or any Participant or Beneficiary, nor will they have any responsibility for
market fluctuations. 
 (b) Processing Withdrawals and Distributions. The Plan Administrator, on a uniform and
nondiscriminatory basis, may defer the date as of which any withdrawal or the distribution would normally be made for up to 90 days and may further delay a distribution for any business reason specified in subsection (a). 
 8.8 Valuation of Accounts. As of each Valuation Date established for a Plan Asset, the value of each Account (or portion thereof) invested
in such Plan Asset will be adjusted to reflect investment gains or losses with respect to the Plan Asset, and the contributions and all other transactions involving such Plan Asset with respect to such Account (or portion thereof) since the
preceding Valuation Date. 
 In the case of a Mutual Fund, an Employer Stock Fund that uses share accounting or a Segregated Investment
Portfolio, the fair market value of the Plan Asset will be reflected in the Account as of the Valuation Date. The value of a share or unit in a Mutual Fund will be determined using the methodology set forth in the prospectus for such Mutual Fund.

 In the case of a Pooled Investment Fund or an Employer Stock Fund that uses unit accounting, the result of the valuation procedures will
be such that the adjusted value of all Accounts (or portions thereof) invested in the Pooled Investment Fund or Employer Stock Fund on the Valuation Date will equal the fair market value of the assets held in the Pooled Investment Fund or Employer
Stock Fund as of the Valuation Date. 
 The following will apply with respect to valuations under the Plan: 
 (a) Daily/Balance Forward Accounting. To the extent daily accounting is used under the Plan, the balance or value of any Account
will equal the balance or value determined as of such date based upon the fair market value of each Plan Asset as of such date. 
 To the extent balance forward accounting is used under the Plan, the balance or value of an Account attributable to any Plan Asset as of any date will be determined as follows: 
 (1) If the date of determination is not a Valuation Date for such Plan Asset, the balance or value of the Account attributable to such
Plan Asset will be determined based upon the fair market value of such Plan Asset as of the next preceding Valuation Date for such Plan Asset, reduced to reflect any distribution that has been made since the next preceding Valuation Date from such
Account and drawn from such Plan Asset. 
 (2) If the date of determination is a Valuation Date for such Plan Asset, the
balance or value of the Account attributable to such Plan Asset will be determined based upon the fair market value of such Plan Asset as of such Valuation Date, and will be adjusted as described below: 
 (A) Positive Adjustments: The balance or value of the Account will be increased to reflect any of the following: 
 (i) Any contribution made since the next preceding Valuation Date and invested in such Plan Asset. For purposes of allocating investment
gain or loss, such contribution will be reflected in accordance with Sec. 8.9(a). 
 (ii) Any investment transfer into such
Plan Asset from another Plan Asset (including any repayment of a participant loan). 
 (iii) Any other transaction, as
appropriate, with respect to such Plan Asset and involving such Account. 
 (B) Negative Adjustments: The balance or value of
the Account will be decreased to reflect any of the following: 
 (i) Any distribution that has been made since the next
preceding Valuation Date from such Account and drawn from such Plan Asset. 
 (ii) Any investment transfer out of such Plan
Asset and into another Plan Asset (including any participant loan, or payment of a life-insurance premium), or any other investment transactions with respect to such Plan Asset and involving such Account. 
  

					
	© 2001	 	29	 	Basic Plan Document #01

 (iii) Any Forfeiture from such Account. 
 (iv) Any expenses charged against such Account. 
 (v) Any other transaction, as appropriate, with respect to such Plan Asset and involving such Account. 
 (b) Plan Asset Valuation Dates. There will be at least one Valuation Date each Plan Year with respect to each Plan Asset.

 (c) Determining Fair Market Value. Each Plan Asset will be valued at fair market value on each Valuation Date for
such Plan Asset. 
 (1) Assets Managed by Investment Manager or Named Fiduciary. With respect to the portion of the
Trust Fund that is invested by an Investment Manager or Named Fiduciary (other than a Participant or Beneficiary), the Investment Manager or Named Fiduciary will certify the value of any securities or other property in that portion of the Trust
Fund. Such certification will be regarded as a direction with respect to the fair market value of such assets, and the Trustee will be entitled to conclusively rely upon such valuation for all purposes of the Plan. 
 (2) Other Assets. With respect to the portion of the Trust Fund that is not managed by an Investment Manager or Named Fiduciary
(other than a Participant or Beneficiary), or any Plan Assets for which an Investment Manager or Named Fiduciary refuses or fails to provide a certification, if the fair market value can be determined by reference to readily available sources, the
Plan Administrator will direct the Trustee as to the source from which such values will be obtained. For those Plan Assets whose value cannot be determined by reference to a readily available source, the Trustee will identify those assets for the
Plan Administrator and the Plan Administrator (or a Named Fiduciary assigned this function by the Lead Employer) will direct the Trustee as to the fair market value of those Plan Assets. Should the Plan Administrator in its sole discretion determine
that an independent appraisal of some or all of such assets is necessary, the Plan Administrator will be responsible for hiring a qualified independent appraiser, providing all necessary information to the appraiser, reviewing the report of the
appraiser, and reporting the appraised value to the Trustee. 
 (d) Expenses. An Account will be charged with the
expenses that have been assigned to any Pooled Investment Fund, Employer Stock Fund or Segregated Investment Portfolio. An Account will also be charged with such portion of the general expenses of the Plan as is determined to be reasonable by the
Plan Administrator. 
 (e) Treatment of Recoveries. Notwithstanding anything herein to the contrary, if the Plan
receives a recovery on an investment (including, but not limited to, a recovery from the Federal Deposit Insurance Corporation, a state insurance guaranty association or the Securities Industry Protection Corporation, or a recovery under federal or
state securities laws) and the recovery is identifiable as attributable to one or more specific Participants or Beneficiaries, the amount recovered will be allocated only to the Contribution Account(s) of such Participants or Beneficiaries. If the
recovery is not identifiable as attributable to a specific Participant or Beneficiary, the amount recovered will be applied as provided in (f). 
 (f) Gain Generated but Not Attributable to Specific Accounts. Any investment gain or loss of the Plan that is not directly attributable to the investment of an Account (including, for example, any fees paid to
the Plan, or any other type of payment received by the Plan or by the Lead Employer for the Plan) will, at the direction of the Plan Administrator, be applied to pay administrative expenses of the Plan, or will be allocated among the Accounts or
Contribution Accounts in such manner as is directed by the Plan Administrator. 
 (g) Selection of the Valuation Dates.
The Plan Administrator will determine the Valuation Dates with respect to each Plan Asset, and may at any time change the Valuation Dates, subject to such limits as may be imposed under the Trust Agreement. If the Plan Administrator establishes
periodic Valuation Dates (e.g., monthly, quarterly) for any Plan Asset, the Plan Administrator may nonetheless direct that a special Valuation Date be established at any time to determine the fair market value of such Plan Asset and update Accounts
accordingly if the Plan Administrator deems it appropriate to equitably reflect any change in the fair market value of the Plan Asset among the Accounts (e.g., to accommodate contributions and/or distributions). 
 8.9 Permissible Accounting Practices. The Plan Administrator may from time-to-time establish accounting practices for recording items to an
Account including, but not limited to, the following: 
 (a) Reflecting Contributions. The Plan Administrator may
direct that contributions be reflected in a Contribution Account as follows: 
 (1) Cash Basis Method. The
contributions may be reflected in the appropriate Contribution Account on or as soon as administratively practicable after the date the contribution is received by the Trustee and all information is available to determine the portion of the
contribution that is attributable to each Contribution Account. If a contribution is received by 

  

					
	© 2001	 	30	 	Basic Plan Document #01

 
the Trustee prior to the time that the conditions have been satisfied that entitle the Participant to an allocation, or if it is received prior to the time
that it is administratively practicable for other reasons to allocate it to a Contribution Account, the contribution will be reflected in a Pending Allocation Account until it can be allocated to a Contribution Account. 
 (2) Accrual Basis Method. The contributions may be reflected in the appropriate Contribution Account on the date as of which the
contribution is considered to be a “receivable” under general principles applied under the accrual method of accounting. In this case, the fair market value of the receivable will be determined by the Plan Administrator, and when making
such determination the Plan Administrator may use either of the following valuation methods: 
 (A) The Plan Administrator
may direct that the fair market value of the receivable be reported as the amount of the contribution; that is, without discounting the contribution yet to be made to reflect the fact that the contribution is not yet payable. 
 (B) The Plan Administrator may direct that the fair market value of the receivable be reported as the amount of the contribution
discounted to reflect that the contribution yet to be made is not yet payable, using an interest rate determined by the Plan Administrator. 
 (b) Reflecting Investment Gains and Losses. The Plan Administrator may direct that investment experience be reflected in an Account using daily or balance forward accounting or on any other basis that
reasonably reflects the investment experience of the Account. 
 To the extent gains or losses are being reflected on a daily
or balance forward basis, the Plan Administrator may direct that amounts due the Plan with respect to any Plan Asset be reflected in Accounts as a “receivable” (e.g., dividends payable on Mutual Funds may be reflected as a receivable as of
the record date for such dividends, even if not yet paid into the Trust Fund). 
 To the extent gains or losses are being
reflected on a balance forward basis, then the Plan Administrator may direct that contributions are to affect the allocation of gains or losses in one of the following ways: 
 (1) The contributions may be deemed to have been invested on the Valuation Date that immediately precedes the Valuation Date as of which
the Accounts are being valued (even though some or all of the contributions had not been so invested on such prior Valuation Date). 
 (2) The contributions may be deemed to have been invested on the Valuation Date as of which the Accounts are being valued (even though some or all of the contributions may have been so invested prior to the Valuation Date). 
 (3) Half of the contributions may be deemed to have been invested on the date referred to in (1) and half may be deemed to have been
invested on the date referred to in (2) (even though the contributions may not have been so invested on that basis). 
 (4) The contributions may share in gain or loss based on a weighting that, in turn, is based on the number of days such contributions have been held by the Trust Fund. 
 8.10 Timing of Contributions. A contribution will be deemed to be “for” a Plan Year if it is designated as being for such Plan
Year by the Lead Employer. For purposes of applying the nondiscrimination tests under Code §§ 401(a)(4), 401(k) and 401(m), for purposes of determining the maximum allocations under Code §415, for purposes of calculating the
deductions under Code § 404, and for any other qualification provision of the Code, a contribution will be treated as having been made for the Plan Year designated by the Lead Employer provided that the contribution is paid to the Trustee by
such deadline as may be prescribed for the applicable provision of the Code. 
 For purposes of applying the provisions of the Code that are
based upon when a contribution is allocated, if a contribution is designated as being for a Plan Year but it is actually received by the Trustee and credited to a Contribution Account after the end of such Plan Year, the contribution is deemed to be
allocated “as of” the last day of that Plan Year. 
 8.11 Participant Statements. The Plan Administrator may cause
benefit statements to be issued from time to time informing Participants of the status of their Accounts, but it is not required to issue benefit statements other than at the request of a Participant or Beneficiary pursuant to ERISA, and the
issuance of benefits statements (and any errors that may be reflected on benefit statements) will not in any way alter or affect the rights of Participants with respect to the Plan. 
 A Participant or Beneficiary is obligated to review his/her benefit statement and notify the Plan Administrator (or the record-keeper preparing such
statements) of any errors or inaccuracies within 60 days of the date of the statement. Neither the Plan Administrator (or its designee) nor the Trustee will be responsible for any losses that a Participant or Beneficiary may incur as a result of
errors or inaccuracies of which the Plan Administrator (or its designee) is not notified within this 60-day time period. 
  

					
	© 2001	 	31	 	Basic Plan Document #01

 ARTICLE IX – INCIDENTAL INSURANCE BENEFITS 
 9.1 Life Insurance Policies. If so permitted by the Trustee, the Lead Employer (or a Named Fiduciary designated by the Lead Employer) may
allow Participants to direct that their Contribution Accounts (other than an Employee Deductible Contribution Account) be used to acquire one or more life insurance policies that will be held for the benefit of their Contribution Accounts subject to
all of this Article IX, including the following: 
 (a) Insured Lives. If the Plan is a profit sharing plan, a life
insurance policy may provide death (and related disability) benefits on the life of the Participant and/or on the life of any other individual in the Participant’s family. If the Plan is a money purchase plan, a life insurance policy may
provide benefits only on the life of the Participant. 
 (b) Types of Insurance Policies. A life insurance policy may
be evidenced by group policy certificates (whether or not the group policy is issued to the Trustee) or individual policies and can be term life policies or cash value policies. 
 (c) No Discrimination in Favor of Highly Compensated Employees. The Plan Administrator will not discriminate in favor of Highly
Compensated Employees in authorizing and directing the acquisition of life insurance policies. The Plan Administrator will not be considered to have discriminated in favor of a Highly Compensated Employees by reason of any of the following facts:

 (1) A Highly Compensated Employee has a higher value in his/her Contribution Accounts and, therefore, has the ability to
direct a larger amount of funds for the acquisition of, or for the payment of premiums on life insurance policies. 
 (2) A
Highly Compensated Employee is insurable and a Non-Highly Compensated Employee is not insurable. 
 (3) A Highly Compensated
Employee is insurable at standard rates and a Non-Highly Compensated Employee is insurable at substandard rates. 
 (d)
Other Life Insurance Policies. Nothing in this Article will prevent a life insurance policy on the life of an individual from being acquired as an investment in a Pooled Investment Fund. 
 9.2 Method of Acquisition. A life insurance policy may be acquired by original issue — that is, by the insurance company issuing the
policy directly to the Trust. If so directed by the Plan Administrator, a life insurance policy also may be acquired by directing that the Trustee purchase a policy from the Participant, provided that such purchases must comply with PTE-92-5, as
amended. 
 9.3 Application of the Incidental Benefit Limit to the Payment of Premiums. No premium paid to the insurance
company after the Plan acquires the policy can, on a cumulative basis, exceed the “incidental benefit limit” subject to the following: 
 (a) “Incidental Benefit Limit”. The aggregate amount of premiums paid from the Participant’s Contribution Accounts (except an Employee After-Tax Contribution Account) with respect to all ordinary
life insurance policies plus twice the total aggregate amount of premiums paid therefrom on life insurance policies which are not ordinary life insurance policies (including any term or universal life insurance policies) may never equal or exceed
one-half of the aggregate amount of the Contributions and Forfeitures theretofore allocated under the Plan to such Contribution Accounts. In addition, the aggregate amount of premiums paid from the Participant’s Contribution Accounts (except an
Employee After-Tax Contribution Account) with respect to all life insurance policies which are not ordinary life insurance policies may never equal or exceed one-fourth of the aggregate amount of the Contributions and Forfeitures theretofore
allocated under the Plan to such Contribution Accounts. For purposes of this paragraph, ordinary life insurance policies are policies with both nondecreasing death benefits and nonincreasing premiums. 
 If a Participant’s Contribution Account is not sufficient under the foregoing limit to continue to pay such premiums from a
particular Contribution Account from which the Participant has directed the payment of premiums, the Trustee (at the direction of the Plan Administrator) will pay such premiums out of any of the Participant’s other Contribution Accounts from
which the Participant could have directed the payment of premiums, subject to the applicable requirements of this subsection (a). If the Plan Administrator does not provide the Trustee with such direction, the Trustee will cause such policy to be
put on a paid-up basis if it has cash surrender value or cancelled if the policy does not have cash surrender value. 
 (b)
Application to a Profit Sharing Plan. If the Plan is a profit sharing plan, the incidental benefit limit will not apply with respect to contributions that have been allocated to a Participant’s Contribution Account for at least two
years. 
 (c) Application to the Amount of Unearned Premiums Upon Purchase of an Existing Policy. The unearned premiums
at the time a policy is acquired by purchase (if it is acquired by purchase) will be deemed to be a premium for purposes of applying the incidental benefit limit. 
 (d) Application to Dividends Applied to Reduce Premiums. The amount of a dividend applied to reduce a premium will not be deemed to
be a payment of a premium to which the incidental benefit limit is applied. 
 (e) Application to Premiums Paid From an
Employee After-Tax Contribution Account. Employee After-Tax Contribution Accounts can be used to acquire life insurance policies without regard to the incidental benefit limit. 
  

					
	© 2001	 	32	 	Basic Plan Document #01

 9.4 Special Vesting Rules. The following special vesting rules may apply: 
 (a) Special Full Vesting. The Lead Employer may specify a special vesting rule in the Adoption Agreement which provides that, as an
overriding provision, otherwise non-vested funds that are used to acquire life insurance policies are fully vested. Such special vesting applies to the life insurance policy while such policies are held, to the death benefit proceeds, and to funds
attributable to cash value proceeds or attributable to refunded unearned premiums that are retained by the Trustee after surrendering the policy. 
 (b) Limiting Acquisition Costs to the Vested Portion of a Participant’s Contribution Account. The Lead Employer may specify that the amounts used to acquire life insurance policies (including the payment
of all premiums thereon) consist only of amounts that are fully vested. 
 (c) Treatments of Certain Amounts as Withdrawals
for Calculation of Vested Portion of a Contribution Account. The following amounts will be treated as withdrawals for the purpose of applying Sec. 10.2(c). 
 (1) All premiums paid on term insurance less refunded unearned premiums, if any, that are returned to the Trustee. 
 (2) In the case of cash value life insurance, either: 
 (A) If this option is available and is elected in the Adoption Agreement, the excess of the premiums paid over the cash surrender value;
or 
 (B) Otherwise, the PS-58 cost charged to the Participant as a result of the holding of the life insurance policy.

 9.5 Designation of the Policy Beneficiary. The designation of the beneficiary under the policy can be handled in either of
two ways at the discretion of the Plan Administrator: 
 (a) The Trustee can be the named beneficiary under the policy. In the
case of death, the Trustee is to distribute the policy proceeds as soon as administratively practical to the Participant or Beneficiary under the Plan, but the distribution to a Beneficiary is subject to the spousal consent rules of the Plan if the
Participant has a Spouse. 
 (b) The life insurance policy beneficiary does not have to be the Trustee but can be an
individual or another entity. The naming of an individual or an other entity as the insurance policy beneficiary requires spousal consent pursuant to the spousal consent rules of the Plan if the Participant has a Spouse. 
 9.6 Disposition of Life Insurance Policies. A life insurance policy acquired pursuant to this Article will be disposed of in accordance
with the following as directed by the Plan Administrator: 
 (a) With the First Distribution Following a Termination of
Service. No policy will continue to be held or acquired after the first distribution from the Plan to the Participant following his/her Termination of Service. 
 (b) After Any Termination of Service. The Plan Administrator may provide that such a policy will be disposed of immediately
following Termination of Service. 
 (c) After the Death of an Insured Joint Life. A joint life policy insuring the
life of the Participant and another individual may not be maintained after the death of such other individual. 
 9.7 In-Kind
Distribution of Life Insurance Policies. A life insurance policy may be distributed in-kind to a Participant, even if no other in-kind distributions are permitted under the Plan, subject to the following: 
 (a) If the Participant does not agree to be taxed for federal income tax purposes at the time of the distribution on the fair market value
of the policy, the policy must be endorsed by the Participant to prevent him/her from electing an annuity option which requires the survival of the Participant or Beneficiary as a condition for receiving benefits unless such an annuity is permitted
under Sec. 12.6. 
 (b) If the Participant agrees to be taxed for federal income tax purposes at the time of the distribution
on the fair market value of the policy, the policy does not have to be endorsed as provided in subsection (a). The Plan Administrator will cause an information return to be filed with the Internal Revenue Service reporting such amount as taxable for
federal income tax purposes. 
 9.8 Sale to Participant or Others. A life insurance policy may be sold to the Participant, a
relative of the Participant, a Participating Employer, or another plan of a Participating Employer if so authorized by the Plan Administrator, provided the sale complies with PTE-92-6, and/or subsequent guidance issued by the Department of Labor.

 9.9 Other Provisions Applicable to the Acquisition, Retention and Disposition of Life Insurance Policies. The following will
apply with respect to the insurance company: 
 (a) The Insurance Company is Not Responsible for the Provisions of the
Plan. An insurance company (solely by reason of having its policy held by the Trustee) is not deemed to have assumed any obligations under the Plan. Without limiting the foregoing, the following will apply: 
 (1) The insurance company will not be a party to the Plan or any Trust Agreement. 
 (2) The insurance company will not be responsible for the validity of the Plan or any Trust Agreement. 
 (3) The insurance company will not be obligated to examine the terms of the Plan or the terms of any Trust Agreement. 
  

					
	© 2001	 	33	 	Basic Plan Document #01

 (4) The insurance company will not be responsible for any actions taken by the Trustee
with respect to the policy it has issued to the Trustee (or a policy that it recognized as being owned by the Trustee) including, but not limited to, the power of the Trustee to acquire or hold the life insurance policy. 
 (5) The insurance company will not be obligated to see to it that the Trustee properly applies any moneys paid to the Trustee by the life
insurance company or that the Trustee has properly directed the insurance company to pay funds to any other party. 
 (6) If
an individual or an entity other than the Trustee is the beneficiary of the life insurance policy, the insurance company may pay death benefit proceeds to such individual or entity without regard to whether such payment violates any provisions of
the Plan. 
 (b) The Plan Administrator is to Direct the Trustee with Respect to Life Insurance Policies. All
determinations as to the form of such policy, the issuing insurance company, and the amount of coverage will be made by the Plan Administrator, and all directions by the Plan Administrator or Participant to the Trustee to purchase or dispose of a
policy or take any action with respect to the insurance policy will be complete with respect to the terms thereof. Without limiting the foregoing, the following will apply: 
 (1) The Plan Administrator may specify which insurance companies are acceptable issuers, which policy forms are acceptable policy forms
and which insurance agents are acceptable agents to service a policy held in the Trust Fund. 
 (2) The Trustee will not take
any action with respect to such matters until furnished appropriate instructions by the Plan Administrator, it being intended that the Trustee will have no discretion with respect thereto. 
 (3) The Plan Administrator will be responsible for directing the Trustee to exercise all rights, options, and privileges available under
such policies and for the ultimate disposition of such policies and policy proceeds in a manner consistent with the standard practices of the life insurance industry and state regulations governing the administration of life insurance policies.

 (4) With the consent of the Trustee, the Plan Administrator may authorize Participants to direct the Trustee with respect
to individual matters related to the acquisition, holding or disposition of a life insurance policy. 
 (c) Ownership of
the Policy. The application for a policy acquired by original issue will be in the name of a Trustee and the legal ownership of the policy (whether acquired by original issue or by purchase) will be vested in the Trustee for the benefit of the
Participant’s Contribution Accounts from which the premium for the policy has been paid and (vis-à-vis the insurance company) the Trustee is the entity that exercises all ownership rights. 
 (d) Application of Dividends. The Plan Administrator will direct the Trustee with respect to all action to be taken with respect to
policy dividends. Without limiting the foregoing, the Plan Administrator may direct the Trustee to take any of the following actions with respect to dividends: 
 (1) Apply dividends to reduce future premiums. 
 (2) Apply dividends to purchase any additional insurance benefit available under the policy. 
 (3) Pay dividends to the Trustee, in which case the Trustee will hold the payment for the benefit of the Participant’s Contribution
Accounts as directed by the Plan Administrator. 
 9.10 Accounting for Insurance Policies. 
 (a) Subaccounts may be Established. If required or convenient for the proper administration of the Plan, the Trustee will establish
a subaccount (within the meaning of Sec. 8.2) for each of the Participant’s Contribution Accounts which have been the source for the acquisition of life insurance policies (including for the payment of premiums). 
 (b) One or More Segregated Investment Portfolios will be Established. The insurance policies acquired for the benefit of a
Participant’s Contribution Accounts will be held in one or more Segregated Investment Portfolios. For the purpose of applying Sec. 8.8, the fair market value of an insurance policy will be determined by the Plan Administrator as of each
Valuation Date established for such a Segregated Investment Portfolio as follows: 
 (1) In the case of a term life insurance
policy, the fair market value of a policy will be the unearned premium determined as of the Valuation Date (or, if the Participant has died prior to the Valuation Date, the amount of any death benefit proceeds that are payable to the Trustee by the
insurance company but which have not yet been paid to the Trustee as of the Valuation Date). 
 (2) In the case of a cash
value life insurance policy, the fair market value will be the cash surrender value determined as of the Valuation Date (or, if the Participant has died prior to the Valuation Date, the amount of any death benefit proceeds, including the cash
surrender value, that are payable to the Trustee by the insurance company but which have not yet been paid to the Trustee as of the Valuation Date). 
  

					
	© 2001	 	34	 	Basic Plan Document #01

 ARTICLE X – VESTING 
 10.1 Contribution Accounts That Are Fully Vested. A Participant will at all times have a fully vested and non-forfeitable interest in the balance of the following Contribution Accounts: 
 Employee Contribution Accounts 
 Employer
Safe-Harbor Matching Contribution Account 
 Employer Qualified Matching Contribution Account 
 Employer Safe-Harbor Profit Sharing Contribution Account 
 Employer Qualified Profit Sharing Contribution Account 
 Employer Safe-Harbor Pension Contribution Account

 Employer Prevailing Wage Contribution Account 
 10.2 Contribution Accounts Subject to Vesting Schedule. 
 (a) Vesting at
Retirement Age. A Participant will have a fully vested and non-forfeitable interest in the balance of the following Contribution Accounts upon reaching Normal Retirement Age while employed with a Controlled Group Member (while it is such):

 Employer Regular Matching Contribution Account 
 Employer Regular Profit Sharing Contribution Account 
 Employer Regular Pension Contribution Account 
 (b) Vesting in Event of Death, Disability or Designated Age. 
 (1) Death or Disability. A Participant will have a fully vested and non-forfeitable interest in the balance of his/her Employer
Regular Matching and Regular Profit Sharing Contribution Accounts, or Employer Regular Pension Contribution Account, upon Termination of Service as a result of death or Disability, unless an option is available and is elected in the Adoption
Agreement not to provide full vesting on death or Disability. 
 (2) Early Retirement or Other Designated Age Prior to
Normal Retirement Age. A Participant will have a fully vested and non-forfeitable interest in the balance of his/her Employer Regular Matching and Regular Profit Sharing Contribution Accounts, or Employer Regular Pension Contribution Account,
upon reaching Early Retirement Age while employed with a Controlled Group Member (while it is such), unless an option is available and is elected in the Adoption Agreement not to provide full vesting at Early Retirement Age or to provide full
vesting at some other age, in which case such election will control under the Plan. 
 (c) Vesting Based on Service. As
of any date prior to an event specified in subsection (a) or (b), the vested portion of an Employer Regular Matching or Regular Profit Sharing Contribution Account, or Employer Regular Pension Contribution Account, will equal the balance of the
Contribution Account as of such date multiplied by the vested percentage. However, if a withdrawal or distribution is made to a Participant who is less than fully vested in a Contribution Account, as of any date after such withdrawal or
distribution, the vested portion of the Contribution Account will be determined under the following formulas: 
 P(AB + D) – D

 where “P” equals the current vested percentage; “AB” equals the current balance of the Contribution Account; and
“D” equals the amount of all withdrawals or distributions made prior to the date of determination. However, if this option is available and is elected in the Adoption Agreement, the formula P[AB + (R x D)] – (R x D) will be used in
lieu of the formula above, where “P”, “AB” and “D” are as defined above and “R” equals the ratio of AB to the balance of the Contribution Account immediately after the prior withdrawal or distribution from the
Plan. If a Participant has received a distribution of the full vested portion of a Contribution Account following Termination of Service, but Forfeiture of the non-vested portion is delayed to a date after distribution of the vested portion, the
above formula will not apply and the Participant will be deemed to have no vested interest pending the Forfeiture of the non-vested portion of the Contribution Account. 
 An assignment made to an alternate payee under a qualified domestic relations order (as defined in Code § 414(p)) will be treated as
a withdrawal or distribution for purposes of applying the above formula with respect to the Contribution Accounts of the Participant. 
 (d) The Balance in a Contribution Account. For the purpose of determining the vested portion of a Contribution Account, the balance of such Contribution Account will be the amount determined pursuant to Article
VIII as of the date the determination is being made for purposes of the Plan. 
 (e) Vested Percentage. The vested
percentage will be determined as follows: 
 (1) As of any date prior to Termination of Service, the vested percentage will be
determined in accordance with the vesting schedule specified in the Adoption Agreement with respect to the applicable Component applied by reference to completed years of Service (disregarding any fractional year) as of such date. If the hour count
method is used to determine Service for vesting purposes, a year of Service will have been completed as of the last day of a vesting computation period. 
 (2) As of any date at or after Termination of Service, the vested percentage will be determined in accordance with the vesting schedule specified in the Adoption Agreement with respect to the applicable Component
applied by reference to completed years of Service (disregarding any fractional year) as of Termination of Service, or if this option is available and is elected in the Adoption Agreement, based on completed and fractional years of Service as of
Termination of Service. 
  

					
	© 2001	 	35	 	Basic Plan Document #01

 (f) Disregard of Certain Service for Vesting Purposes. For the purpose of
determining the vested percentage, the Participant’s Service will be adjusted as follows: 
 (1) If so specified in the
Adoption Agreement, the following Service will be disregarded: 
 (A) Service prior to the date on which the Participant
attained the age (not more than 18) specified in the Adoption Agreement. However, if the Participant had no Hours of Service on or after the first day of the first Plan Year beginning after December 31, 1984, there will be disregarded any
Service prior to the date on which the Participant attained the age specified for this purpose by the Plan in effect at that time. 
 (B) Service prior to the earliest date on which any Controlled Group Member first maintained the Plan (or a predecessor plan). For this purpose, a Controlled Group Member is not deemed to have maintained the Plan (or a predecessor plan)
prior to the date on which it becomes a Controlled Group Member with respect to any Employee of another Controlled Group Member. 
 (2) Service with an employer prior to the date on which such employer becomes a Controlled Group Member unless recognized under Sec. 2.57 (relating to credit for service with a Predecessor Employer). However, if an employer maintained the
Plan (or a predecessor plan) prior to becoming a Controlled Group Member, such prior service with such employer will not be disregarded pursuant to this provision. 
 (3) If the Plan was initially effective as of a date prior to the date it first became subject to ERISA, Service before the date the Plan
first became subject to ERISA will be disregarded if such Service would have been disregarded under the provisions of the Plan regarding breaks in service in effect from time to time prior to such date, whether or not those provisions were expressly
designated as relating to “breaks in service,” provided the Participant incurred a loss or forfeiture of prior vesting or benefit accruals or was denied eligibility to participate by reason of separation from service or failure to complete
a required period of service within a specified period of time. 
 (g) Forfeiture of Non-Vested Portion. The non-vested
portion of a Contribution Account will become a Forfeiture on the earliest of the following dates: 
 (1) The date the vested
portion of the Contribution Account has been distributed to the Participant in full following Termination of Service (or immediately upon Termination of Service if the Participant is not vested in any portion of such Contribution Account) unless an
option is available and is elected in the Adoption Agreement to delay the date of the Forfeiture, in which case the date specified in the Adoption Agreement will control under the Plan. In no event, however, will any portion of a contribution be
recognized as a Forfeiture prior to the date the contribution is paid into the Trust Fund. 
 (2) The date the Participant
incurs a Break in Service of five years. 
 (3) The date the Participant dies, if the Participant dies after Termination of
Service or if death prior to Termination of Service does not result in full vesting in such Contribution Account. 
 If this
option is available and is elected in the Adoption Agreement, if a Participant who is partially vested in a Contribution Account receives a distribution of less than the full vested portion of the Contribution Account following Termination of
Service, a part of the non-vested portion of the Contribution Account will become a Forfeiture as of the date of the distribution. The amount of the Forfeiture will equal the non-vested portion of the Contribution Account multiplied by a fraction,
the numerator of which is the amount of the distribution and the denominator of which is the vested balance of the Contribution Account immediately prior to the distribution. The vested portion of the Contribution Account as of any date after such
Forfeiture will equal the balance of the Contribution Account as of such date multiplied by the vested percentage (without regard to the formulas specified in subsection (c) above). Alternatively, if so specified in the Adoption Agreement, the
applicable formula specified in subsection (c) will apply to determine the vested portion of a Contribution Account following a distribution of less than the full vested portion of such Contribution Account. 
 An assignment made to an alternate payee under a qualified domestic relations order (as defined in Code § 414(p)) will be treated as
a distribution for purposes of the above paragraph. 
 A Participant will lose all claim to the forfeited non-vested portion
of a Contribution Account when the Forfeiture occurs. The amount of the Forfeiture will then be transferred to a Pending Allocation Account and will be applied as specified in the Adoption Agreement. 
 (h) Reinstatement Upon Return to Service. If a Participant resumes employment with any Controlled Group Member after a Forfeiture
but before he/she has a Break in Service of five or more years: 
 (1) If the Participant was not vested in any portion of a
Contribution Account when the Forfeiture occurred, an amount will be restored to the Contribution Account equal to the balance of the Contribution Account as of the date of the Forfeiture. The restoration will occur at such time as may be deemed
appropriate by the Lead Employer, but not later than the end of the Plan Year following the Plan Year in which the Participant returns to employment. 
  

					
	© 2001	 	36	 	Basic Plan Document #01

 (2) If the Participant received a distribution of all or any portion of a Contribution
Account, the Participant may repay to the Plan the full amount of the distribution previously made from the Contribution Account at any time prior to the earlier of the date he/she has a Break in Service of five years, or the fifth anniversary of
the date on which he/she resumes employment. If such a repayment is made, an amount will be restored to the Contribution Account equal to the amount of the prior Forfeiture from such Contribution Account. The restoration will occur at such time as
may be deemed appropriate by the Lead Employer, but not later than the end of the Plan Year following the Plan Year in which the repayment is made by the Participant. 
 If the repayment is made by the Participant on a pre-tax basis from a “conduit” individual retirement account, such repayment
will be credited to the Contribution Account to which the restoration will occur under the Plan. Otherwise, if the payment is made by the Participant on an after-tax basis, such repayment will be credited to an Employee Forfeiture Restoration
Account established for the Participant, and the Participant will have a tax basis (or an additional tax basis) in the Plan equal to the Employee Forfeiture Restoration Contribution. 
 (3) If this option is available and is elected in the Adoption Agreement, a Participant who has received a distribution of all or any
portion of a Contribution Account will not be required to repay such distribution as a condition to the restoration of the nonvested portion of the Contribution Account. In such case, an amount will be restored to the Contribution Account equal to
the amount of the prior Forfeiture from the Contribution Account. The restoration will occur at such time as may be deemed appropriate by the Lead Employer, but not later than the end of the Plan Year following the Plan Year in which the Participant
resumes employment. 
 (4) At the direction of the Lead Employer, amounts to be restored pursuant to the above may be obtained
from amounts, if any, credited to any Pending Allocation Account that reflects Forfeitures. If such Pending Allocation Account is not sufficient or if the Lead Employer does not direct its use for this purpose, the restoration amount (or the
remaining portion thereof) will be obtained as follows: 
 (A) If the Plan is a profit sharing plan, the amount may be
obtained from any Employer Regular Profit Sharing Contributions made under a variable formula for the Plan Year before any allocations are made under such formula to Participants. If the Plan does not provide for such contributions or if such
contributions would otherwise not be sufficient, an additional contribution will be made equal to the amount remaining to be restored without regard to the limitations of Code § 415. 
 (B) If the Plan is a money purchase pension plan, an additional contribution will be made equal to the amount to be restored without
regard to the limitations of Code § 415. 
 (i) Disregard of Certain Post-Break Service for Pre-Break Vesting. If
the Participant has a Break in Service of five years or more (or had a Break in Service of one year or more prior to the first day of the first Plan Year beginning in 1985), for purposes of determining the vested portion of an Employer Regular
Matching or Regular Profit Sharing Contribution Account, or Employer Regular Pension Contribution Account, which accrued before such break, Service after the Break in Service will not be taken into account. 
 (j) Segregated Account Upon Return to Employment. 
 (1) If an Employee who is less than fully vested in a Contribution Account resumes employment with any Controlled Group Member before
distribution of the vested portion of such Contribution Account but after the Forfeiture of the non-vested portion of such Contribution Account, and if at the time of the return such Contribution Account would otherwise be subject to a vesting
schedule, such Contribution Account will be retained as a separate Contribution Account which will be fully vested and to which no additional contributions may be allocated. 
 (2) If a Participant has an amount restored to a Contribution Account under subsection (h)(3), or if a Participant received a distribution
of the full vested portion of a Contribution Account and resumes employment with any Controlled Group Member before the Forfeiture of the non-vested portion of such Contribution Account and does not repay the distribution, such Contribution Account
will be retained as a separate Contribution Account to which no additional contributions may be allocated, and the vested portion of such Contribution Account will be determined using the formula in effect under subsection (c). 
 (k) Amendment to Vesting Schedule. If the Plan is amended in a way that directly or indirectly changes the vesting schedule or
affects the computation of the vested percentage, each Participant who has at least three years of Service as of the date of the amendment will be permitted to elect within the election period to have his/her vested percentage computed without
regard to such amendment or change. 
  

					
	© 2001	 	37	 	Basic Plan Document #01

 The date of the amendment for this purpose is the later of the effective date or adoption
date of the amendment. 
 The “election period” for this purpose will be a reasonable period determined by the Plan
Administrator commencing not later than the date on which the amendment is adopted and ending no earlier than 60 days after the latest of the date on which the amendment is adopted, the date on which the amendment becomes effective, or the date on
which the Participant is informed of the amendment. Notwithstanding the foregoing, an election opportunity need not be provided to any Participant whose vested percentage under the Plan, as amended, cannot at any time be less than the vested
percentage determined without regard to the amendment, including an amendment to change the method of determining Service for vesting purposes from an hour count to an elapsed time method using the methodology specified in Sec. 2.57(e)(2).

 (l) Forfeiture in Event of Missing Participant or Beneficiary. If a Participant or Beneficiary cannot be found after
reasonable effort, the Benefit (or remaining portion thereof) of such Participant or Beneficiary will be treated as a Forfeiture or will be applied in such other manner as may be directed by the Plan Administrator and is authorized by the Internal
Revenue Service and Department of Labor (including payment to any account authorized by law). 
 In the event of a Forfeiture,
if the individual is subsequently located, the Contribution Accounts will be restored pursuant to subsection (h)(4) either under the Plan (prior to its termination) or under another qualified defined contribution plan then maintained by a Controlled
Group Member. If no plan is then being maintained by any Controlled Group Member, restoration will be made by means of a distribution from business assets of the Controlled Group Members or other method deemed appropriate by the Plan Administrator.

 (m) Break in Service Rules for Vesting. The Break in Service rules for participation in Sec. 3.3 will apply in the
same manner for vesting purposes. 
 (n) Special Vesting for Contributions on Imputed Pay. If Plan Compensation is
imputed to a Participant under Sec. 2.49(e) during periods of total disability, the Participant will have a fully vested and nonforfeitable interest in the Contribution Account or subaccount reflecting Employer Regular Profit Sharing Contributions
or Employer Regular Pension Contributions made or allocated based on such imputed Plan Compensation. 
 10.3 Special Vesting Provisions
Related to Life Insurance Policies. Special vesting provisions may apply with respect to life insurance policies held within a Contribution Account as provided in Article IX. 
  

					
	© 2001	 	38	 	Basic Plan Document #01

 ARTICLE XI – WITHDRAWALS AND LOANS 
 SEC 11.1 APPLIES ONLY IF THE PLAN IS A MONEY PURCHASE PENSION PLAN. 
 11.1 Withdrawals
Prior to Termination of Service – Money Purchase Pension Plan. A Participant may make a withdrawal from his/her Contribution Accounts prior to Termination of Service as provided in the Adoption Agreement, subject to the following:

 (a) Withdrawals from Employee After-Tax and Rollover Contribution Accounts. A withdrawal from an Employee After-Tax
or Rollover Contribution Account will be allowed at any time and for any reason unless an option is available and is elected in the Adoption Agreement to limit such withdrawals, in which case such election will control under the Plan. 
 (b) Withdrawals from Employer Safe-Harbor or Regular Pension Contribution Accounts. A withdrawal from an Employer Safe-Harbor or
Regular Pension Contribution Account will not be allowed prior to Normal Retirement Age or such later age as may be specified in the Adoption Agreement. 
 Any withdrawal will be subject to the annuity requirements of Sec. 12.6. 
 SEC 11.2 APPLIES ONLY IF THE PLAN IS A
PROFIT SHARING PLAN. 
 11.2 Withdrawals Prior to Termination of Service – Profit Sharing Plan. A Participant may
make a withdrawal from his/her Contribution Accounts prior to Termination of Service as provided in the Adoption Agreement, subject to the following: 
 (a) Withdrawals from Employee After-Tax and Rollover Contribution Accounts. A withdrawal from an Employee After-Tax or Rollover Contribution Account will be allowed at any time and for any reason unless an
option is available and is elected in the Adoption Agreement to limit such withdrawals, in which case such election will control under the Plan. 
 (b) Withdrawals from Employer Regular Matching and Regular Profit Sharing Contribution Accounts. A withdrawal from an Employer Regular Matching or Regular Profit Sharing Contribution Account that is allowed
without regard to whether the Participant has attained a specified age or completed a specific number of years of service or participation will be limited so that immediately after such withdrawal the value of the Contribution Account is not less
than the greater of: 
 (1) The value of such Contribution Account immediately prior to the withdrawal, minus the value of
such Contribution Account 24 months prior to the date of the withdrawal. 
 (2) The aggregate amount of Employer Regular
Matching or Regular Profit Sharing Contributions allocated to such Contribution Account during the 24 months prior to the date of the withdrawal. 
 If so specified in the Adoption Agreement this limit will cease to apply after the Participant has been an Active Participant in the Plan for five years, and will not apply to any withdrawal for Hardship. 

(c) Hardship Withdrawals. A withdrawal from a Contribution Account that is allowed on account of Hardship, will be subject to
the following rules: 
 (1) A withdrawal will not be allowed from any
of the following Contribution Accounts prior to age 59 1/2: Employer Safe-Harbor or Qualified Matching
Contribution Account; Employer Regular Matching Contribution Account (or the subaccount thereunder) that reflects Employer Regular Matching Contributions that were treated as ADP Amounts and included in the Actual Deferral Percentage Test of Code
§ 401(k); Employer Safe-Harbor or Qualified Profit Sharing Contribution Account; Employer Regular Profit Sharing Contribution Account (or the subaccount thereon) that reflects Employer Regular Profit Sharing Contributions that were treated as
ADP Amounts and included in the Actual Deferral Percentage Test of Code § 401(k) or were treated as ACP Amounts and included in the Actual Contribution Percentage Test of Code § 401(m). 
 (2) A withdrawal will not be allowed from an Employee Pre-Tax Contribution Account
prior to age 59 1/2 in an amount greater than the balance of such Account as of the last day of the last Plan
Year ending before July 1, 1989 (or such later date specified in Treas. Reg. § 1.401(k)-1(h) or such earlier date specified by the Plan Administrator), plus the amount of Employee Pre-Tax Contributions (but not earnings attributable
thereto) added to such Contribution Account after such date and minus the amount of all prior withdrawals for Hardship after such date from such Contribution Account. 
 (3) A withdrawal must be on account of an immediate financial need, and must be necessary to satisfy such need, determined as follows:

 (A) A withdrawal will be on account of an immediate financial need if it is for one of the reasons specified as being a
Hardship. 
 The Plan Administrator will be responsible for determining the existence of a Hardship. The Plan Administrator
may rely on the representation as to the existence of a Hardship given by the Participant, or may require the Participant to prove a Hardship by such evidence as may be required by the Plan Administrator. 
 (B) A withdrawal will be deemed to be necessary to satisfy an immediate financial need only if the following are satisfied: 

(i) The amount of the withdrawal may not exceed the amount of the immediate financial need (adjusted to reflect income taxes or
penalties reasonably expected to result from the distribution, unless an option is available and is elected in the Adoption Agreement not to allow such adjustment). 
  

					
	© 2001	 	39	 	Basic Plan Document #01

 The Plan Administrator will be responsible for determining the amount of the Hardship.
The Plan Administrator may rely on the representation as to that amount given by the Participant, or may require the Participant to provide the amount by such evidence as may be required by the Administrator. 
 (ii) The Participant must have obtained all withdrawals and distributions, other than withdrawals for Hardship, and all nontaxable loans
currently available under the Plan and all other plans maintained by any Controlled Group Member. 
 (iii) The
Participant’s Employee Pre-Tax and After-Tax Contributions will be suspended starting as soon as administratively practicable after such withdrawal, and continuing for a period of twelve months from the start of the suspension. At the end of
the suspension period, the Participant may make a new pay reduction agreement (if otherwise permitted under the Plan) to be effective as of such date as would otherwise apply under the Plan had he/she voluntarily elected to discontinue his/her
Employee Pre-Tax Contribution or After-Tax Contributions (thus, the suspension period may extend beyond twelve months). 
 In
addition, the Participant’s Elective Deferrals and voluntary contributions under all other qualified and nonqualified plans of deferred compensation maintained by any Controlled Group Member will be suspended starting as soon as
administratively practicable after such withdrawal, and continuing for a period of at least twelve months after such withdrawal. If such plan does not provide for such suspension, the Plan Administrator will be responsible for ensuring that an
otherwise legally enforceable agreement provides for such suspension (e.g., an employment agreement, or separate agreement providing solely for such suspension). 
 (iv) The Participant may not make Employee Pre-Tax Contributions under the Plan or Elective Deferrals under any other plan maintained by
any Controlled Group Member for the Employee’s taxable year immediately following the year of the withdrawal in excess of the applicable limit under Code §402(g) for such next taxable year less the amount of the Employee’s Elective
Deferrals for the year of the withdrawal for Hardship. 
 The Plan
Administrator may direct that the conditions specified in (ii), (iii) and (iv) will apply only in the case of a withdrawal from an Employee Pre-Tax Contribution Account and/or only to a withdrawal made prior to age 59 1/2. 
 (d) Age and/or Service Withdrawals. A withdrawal from any Contribution Account that is allowed based on age and/or Service may be made without showing Hardship and without regard to any limits otherwise imposed
under subsection (b). 
 (e) Withdrawals from Money Purchase Plan Contribution Accounts. A withdrawal from any
Contribution Account that holds contributions made under a money purchase pension plan (for example, such accounts may have been transferred from a money purchase plan to this Plan or this Plan previously may have been amended from being a money
purchase plan to being a profit sharing plan) will be subject to the withdrawal restrictions of Sec. 11.1 and the annuity requirements of Sec. 12.6. 
 (f) Withdrawals Limited to Vested Portion. The amount of any withdrawal from any Contribution Account may not exceed the withdrawal balance of such Contribution Account. 
 For this purpose, the “withdrawal balance” of a Contribution Account is the vested balance, minus the portion thereof
attributable to any outstanding loan or life insurance, or any illiquid investment, or that is subject to any other limit on withdrawal resulting from application of law or the express terms of the Plan. 
 (g) Spousal Consent. If the Participant is subject to the annuity requirements of Sec. 12.6, those requirements will also apply to
withdrawals under this section. 
 11.3 Minimums/Maximums; Source of Funds. The Plan Administrator may establish a minimum
amount for a withdrawal and/or a maximum number of withdrawals that may be taken within a specified period. The Plan Administrator also may establish ordering rules specifying how withdrawals are to be drawn from the various Contribution Accounts of
a Participant and from the various investments of a Contribution Account. In the absence of such rules, withdrawals will be drawn from the various Contribution Accounts on a pro-rata basis and the investments of a Contribution Account will be
liquidated on a pro-rata basis. 
 11.4 Participant Loan Program. The Lead Employer may establish a participant loan program
pursuant to ERISA § 408(b)(1) which, if established, is incorporated herein by reference. 
  

					
	© 2001	 	40	 	Basic Plan Document #01

 Regardless of whether a participant loan program exists under the Plan, the Lead Employer may, on a
uniform and nondiscriminatory basis, accept a transfer of an outstanding loan made under the plan of a Predecessor Employer on behalf of an individual who becomes an Employee in connection with an asset or stock acquisition by a Controlled Group
Member. The Lead Employer may accept a transfer of an outstanding loan even if Employee Rollover Contributions are not otherwise allowed under the Plan, even if the Plan does not otherwise accept a transfer of account balances from the plan of the
Predecessor Employer, or even if the Employee is not entitled to a distribution from the plan of the Predecessor Employer. Such loan (and cash amounts resulting from repayment of such loan and investment of such cash amounts) will be credited to a
Contribution Account(s) of the same type as the type to which the loan was credited under the plan of the Predecessor Employer, but the optional forms of payment that were available under the plan of the Predecessor Employer will not be available
under the Plan. 
  

					
	© 2001	 	41	 	Basic Plan Document #01

 ARTICLE XII – DISTRIBUTIONS AFTER TERMINATION OF SERVICE 
 12.1 Distributions to Participants. A Benefit will be paid (or commence to be paid) to the Participant in accordance with the terms of this
Article following his/her Termination of Service (for any reason other than death) or, if this option is available and is elected in the Adoption Agreement, as of such earlier payment date as is specified in the Adoption Agreement, and by his/her
Required Beginning Date. 
 12.2 Distributions to Beneficiaries. That portion of a Benefit that has been assigned to a
Beneficiary will be paid (or commence to be paid) to the Beneficiary in accordance with the terms of this Article after the death of the Participant. 
 12.3 Time, Method and Medium of Payment. The Benefit will be paid to a Participant or Beneficiary as follows: 
 (a) Time of Payment. 
 (1) Payment will be made (or commence) to a Participant at such
time after Termination of Service as the Participant may elect, unless an option is available and is elected in the Adoption Agreement not to allow payment until a specified date or time after Termination of Service, in which case payment may not be
made (or commence) prior to the date or time specified in the Adoption Agreement. However, payment will be made not later than the earliest of: 
 (A) The Participant’s Required Beginning Date; or 
 (B) Unless the Participant elects
to further defer commencement, the 60th day after the later of: 
 (i) The close of the Plan Year in which the Participant
reaches the later of age 62 or Normal Retirement Age; or 
 (ii) The close of the Plan Year in which the Participant’s
Termination of Service occurs. 
 However, if the amount of the payment to be made to a Participant cannot be ascertained by
the later of the dates specified in (i) or (ii), a payment retroactive to such date may be made no later than 60 days after the earliest date on which the amount of such payment can be ascertained. 
 The failure by a Participant to elect a distribution when an election is required under the Plan will be deemed for this purpose to be an
election to defer the distribution. 
 (C) If an option to specify an earlier payment date is available and is elected in the
Adoption Agreement, the payment date specified in the Adoption Agreement. 
 (2) Payment will be made (or commence) to a
Beneficiary at such time after the death of the Participant as the Beneficiary may elect, unless an option is available and is elected in the Adoption Agreement not to allow payment until a specified date or time after the death of the Participant,
in which case payment may not be made (or commence) prior to the date or time specified in the Adoption Agreement. However, payment will be made (or commence) not later than the latest date allowed under the minimum distribution rules of Code
§401(a)(9), as implemented under the Plan. 
 (b) Methods of Payments. Payment will be made by one or a
combination of the methods specified in the Adoption Agreement, subject to the annuity requirements of Sec. 12.6 and the minimum distribution rules of Sec. 12.7. 
 If partial distributions are allowed under the Adoption Agreement, the Plan Administrator may establish a minimum amount for a partial
distribution and/or a maximum number of partial distributions that may be taken within a specified period. The Plan Administrator also may establish a methodology of systematic partial distributions whereby a Participant or Beneficiary may elect
that partial distributions be automatically paid on a periodic basis, with the amount and frequency of each payment being determined pursuant to the methodology established by the Plan Administrator. The Participant or Beneficiary may at any time
choose to stop receiving partial distributions once they have started under an automatic payment methodology. While the right to receive partial distributions is an optional form of payment that may be eliminated only in accordance with Treas. Reg.
§ 1.411(d)-4, the Plan Administrator may from time to time change the minimum amount for a partial distribution, the maximum number of partial distributions within a specified period or the methodology used to calculate automatic partial
distributions. 
 (c) Medium of Payment. Payment will be made in cash unless an option is available and is elected in
the Adoption Agreement to allow cash or in-kind payments, in which case payment may be made in cash or in-kind as elected by the Participant or Beneficiary. Notwithstanding the above, a Participant or Beneficiary may elect to receive payment in the
form of Qualifying Employer Securities to the extent his/her Contribution Account is invested in such securities unless an option is available and is elected in the Adoption Agreement not to allow payment in such form from the Plan. 
 12.4 Cash-Out of Small Benefits. A Benefit that does not exceed the cash-out amount will be paid in a single-sum to the Participant or
Beneficiary on or as soon as administratively practicable following Termination of Service or the death of the Participant unless an option is available and is elected in the Adoption Agreement not to allow cash-out distributions from the Plan, or
to allow cash-out distributions only at a later date following Termination of Service or death of the Participant, in which case such 

  

					
	© 2001	 	42	 	Basic Plan Document #01

 
election will control under the Plan. In the event of death of the Participant after the earliest payment date on which he/she could have received payment,
the Benefit will be paid to his/her Beneficiary as soon as administratively practicable after the death of the Participant. If the option is available and elected by the Lead Employer, the portion of such cash-out amount that is an eligible
roll-over distribution will be deposited in a direct rollover to a Putnam Traditional IRA for the benefit of the Participant (or Spouse Beneficiary), unless the Participant (or Spouse Beneficiary) elects otherwise. 
 If a Benefit exceeds the cash-out amount as of the payment date specified in the prior paragraph, but subsequently falls below the cash-out amount for
any reason prior to the commencement of installment or annuity payments to the Participant or Beneficiary (for example, because of distributions or investment losses), the Plan Administrator may then direct that the Benefit be paid in a single-sum
to the Participant or Beneficiary. However, prior to March 22, 1999, a payment will not be made under this provision if the Benefit exceeded the cash-out amount at the time of any prior withdrawal or distribution from the Plan. The Plan
Administrator will be responsible for monitoring Benefits to determine whether and when payments are appropriate under this section. 
 If a
Benefit is zero, the Participant will be deemed to have received full distribution of the Benefit as of his/her Termination of Service for purposes of applying the Forfeiture rules of Sec. 10.2(g). 
 The “cash-out” amount for this purpose is: 
 (1) Prior to the first Plan Year beginning after August 5, 1997, $3,500 or such lesser amount as may have been then specified in the Plan. 
 (2) Thereafter, $5,000 or such lesser amount as may be specified in the Adoption Agreement. 
 12.5 Consent Requirements. If a Benefit exceeds the cash-out amount (as defined in Sec. 12.4), the Participant must consent to any
distribution made prior to the date he/she attains the later of age 62 or Normal Retirement Age in accordance with the following: 
 (a) Consent Within 90 Days. The consent must be obtained no more than 90 days prior to the Benefit Starting Date. Payment will be delayed to the extent necessary to satisfy the information requirement under subsection (e), or any
other information requirement imposed under the Code. 
 (b) Spousal Consent. If the Participant is subject to the
annuity requirements of Sec. 12.6, his/her Spouse, if any, must also consent to any distribution made to the Participant other than a distribution to purchase a Qualified Joint and Survivor Annuity. In addition, if the Participant is subject to the
annuity requirements of Sec. 12.6 and the portion of the Benefit payable to the Surviving Spouse following the death of the Participant is more than the cash-out amount, the Surviving Spouse must consent to any distribution made prior to the date
the Participant would have attained the later of age 62 or Normal Retirement Age. Any required consent by a Spouse or Surviving Spouse will be subject to the same information distribution and election period requirements that apply to the
Participant. 
 (c) No Consent for Required Distributions. Neither the consent of the Participant nor his/her Spouse is
required to the extent that a distribution is required to satisfy Code § 401(a)(9) or 415, or reflects a refund of Excess Deferrals to comply with Code § 402(g) or a return of contributions under the Actual Deferral Percentage Test of Code
§ 401(k), or the Actual Contribution Percentage and/or Multiple Use Test of Code § 401(m). 
 (d) No Consent on
Termination of Plan. Upon termination of the Plan: 
 (1) If the Plan is a profit sharing plan and does not offer an
annuity option purchased from a commercial provider, and if no other defined contribution plan (other than an employee stock ownership plan as defined in Code § 4975(e)(7)) is maintained by any Controlled Group Member, a Benefit may, without
consent, be distributed to the Participant or Beneficiary. 
 (2) Otherwise, a Benefit may, without consent, be transferred to
another defined contribution plan (other than an employee stock ownership plan as defined in Code §4975(e)(7)) maintained by any Controlled Group Member if the Participant or Beneficiary does not elect an immediate distribution of such Benefit.

 (e) Information Requirements. The Plan Administrator will provide the Participant with sufficient information
regarding the optional forms of payment available under the Plan to ensure the validity of any consent required under Code §§ 411(a)(11) and 417. This information will be provided no less than 30 days and no more than 90 days prior to the
Benefit Starting Date (or will be provided together with the information described in Sec. 12.6(d)). However, the Benefit Starting Date may be less than 30 days after such information is provided if the Plan Administrator provides the Participant
with an explanation of the right of the Participant to have at least 30 days to consider whether or not to elect a distribution and the Participant, after receiving such explanation, affirmatively elects a distribution. 
 The information described above may be provided more than 90 days prior to the Benefit Starting Date under circumstances expressly
authorized in Treas. Reg. 1.411(a)-11(c), but only if the Plan Administrator then provides the Participant with a summary of such information within the time period specified in the prior paragraph. 
  

					
	© 2001	 	43	 	Basic Plan Document #01

 12.6 Annuity Requirements. 
 (a) Participants to Whom This Section Applies. The annuity requirements set forth in this section apply to the following Participants:

 (1) If the Plan is a money purchase pension plan, the annuity requirements apply to all Participants. 
 (2) If the Plan is a profit sharing plan, the annuity requirements apply: 
 (A) If this option is available and is elected in the Adoption Agreement, to all Participants. 
 (B) To any Participant with respect to whom the Plan is a direct or indirect transferee of a defined benefit plan, a money purchase
pension plan (including a target benefit plan), or, except as otherwise permitted under Code §411(d)(6) and the regulations thereunder, a profit sharing or stock bonus plan which is subject to the annuity requirements of Code §417 (other
than an elective transfer under Treas. Reg. § 1.411(d)-4 or a transfer made prior to January 1, 1985), but only to the extent of the balance of the Contribution Account or subaccount thereunder that reflects amounts attributable to the
transfer from such other plan to the Plan. If the annuity requirements apply to any Participant because of this paragraph (B), the Plan Administrator may direct that the annuity requirements apply to all Contribution Accounts of such Participant
and/or may direct that the annuity requirements apply to all Participants. 
 (C) To any Participant who is eligible and
elects to receive a distribution in the form of a life contingent annuity under the Plan. 
 If the Plan is a profit sharing
plan, and the annuity requirements apply to a Participant because the Adoption Agreement specifies that the annuity requirements apply to all Participants as provided in subparagraph (A) or because the Plan is a direct or indirect transferee of
a profit sharing plan which states that the Participant is subject to the survivor annuity requirement of Code § 417 as provided in subparagraph (B), the Plan may be amended so that the annuity requirements apply only under the circumstances
provided in subparagraph (C). 
 However, the annuity requirements apply to a Participant described above only if he/she has
at least one Hour of Service on or after August 23, 1984, or he/she does not have at least one Hour of Service on or after August 23, 1984, his/her benefit payments have not commenced prior to such date and he/she elects to have this
section apply. 
 (b) Qualified Joint and Survivor Annuity. A Participant’s Benefit will be applied to purchase
the following form of annuity unless a different form of payment is elected pursuant to a Qualified Election made within the period beginning 90-days prior to the Benefit Starting Date and ending 30 days after the information is given under Sec.
12.5(e) (or, if later, on the Benefit Starting Date): 
 (1) If the Participant has a Spouse, a Qualified Joint and Survivor
Annuity. 
 (2) If the Participant does not have a Spouse, a life annuity for the Participant. 
 The Participant may elect to have the payments under such an annuity start as of any date on or after the earliest payment date specified
in the Adoption Agreement. 
 (c) Qualified Preretirement Survivor Annuity. The Participant’s Benefit (or, if this
option is available and is elected in the Adoption Agreement, 50% of the Participant’s Benefit) will be applied to purchase a Qualified Preretirement Survivor Annuity if the Participant dies before the Benefit Starting Date and he/she has a
Spouse, unless a waiver and designation of Beneficiary is made pursuant to a Qualified Election made within the period specified below, or the Spouse makes a Qualified Election of some other form of payment following the death of the Participant.

 (1) A Participant may make a Qualified Election to waive the Qualified Preretirement Survivor Annuity and designate a
Beneficiary at any time on or after the first day of the first Plan Year in which he/she attains age 35 and prior to his/her death. If the Participant’s Termination of Service occurs prior to the first day of the Plan Year in which the
Participant attains age 35, a waiver and designation of Beneficiary may be made by the Participant at any time after the Termination of Service. 
 (2) The Plan Administrator may permit a Participant who will not attain age 35 as of the end of the current Plan Year to make a special Qualified Election to waive the Qualified Preretirement Survivor Annuity and
designate a Beneficiary for the period beginning on the date of such election and ending on the first day of the Plan Year in which he/she attains age 35. Such election will not be valid unless the Participant receives an explanation of the
Qualified Preretirement Survivor Annuity as provided in subsection (e). The Qualified Preretirement Survivor Annuity will be automatically reinstated as of the first day of the Plan Year in which the Participant attains age 35. Any new waiver on or
after such date will be subject to the full requirements of this section. 
 (3) An election by a Surviving Spouse may be made
at any time after the death of the Participant and prior to the Benefit Starting Date. The Surviving Spouse may elect to have an immediate commencement annuity purchased and distributed from the Plan. 
  

					
	© 2001	 	44	 	Basic Plan Document #01

 (d) Explanation of Qualified Joint and Survivor Annuity. In the case of a
Qualified Joint and Survivor Annuity, or life annuity for the Participant, the Plan Administrator will provide the Participant with an explanation of: 
 (1) The terms and conditions of the life annuity or Qualified Joint and Survivor Annuity; 
 (2) The Participant’s right to make, and the effect of, an election to waive the life annuity or Qualified Joint and Survivor Annuity; 
 (3) The rights of the Participant’s Spouse; and 
 (4) The right to make, and the effect
of, or revocation of a previous election to waive the life annuity or Qualified Joint and Survivor Annuity. 
 The above
information will be provided no less than 30 days and no more than 90 days prior to the Benefit Starting Date. However, effective as of the first day of the first Plan Year beginning on or after January 1, 1997, the information may be provided
less than 30 days prior to the Benefit Starting Date (and may be provided after the Benefit Starting Date) if the Participant is given an explanation of the right of the Participant to have at least 30 days to consider whether to waive the Qualified
Joint and Survivor Annuity and elect (with the consent of his/her Spouse) a form of payment other than a Qualified Joint and Survivor Annuity, and the right of the Participant to revoke any payment form election at any time prior to the expiration
of the seven-day period that begins the day after the explanation of the Qualified Joint and Survivor Annuity is provided (or, if later, until the Benefit Starting Date). 
 Benefit payments will be delayed to the extent necessary to satisfy the requirements of this subsection, but not beyond the latest
commencement date permitted under the Plan. 
 (e) Explanation of Qualified Preretirement Survivor Annuity. In the case
of the Qualified Preretirement Survivor Annuity, the Plan Administrator will provide the Participant with an explanation of the Qualified Preretirement Survivor Annuity in such terms and in such manner as would be comparable to the explanation of
the Qualified Joint and Survivor Annuity. This information will be provided within the following applicable period: 
 (1) The
applicable period is whichever of the following periods ends last: 
 (A) The period beginning with the first day of the Plan
Year in which the Participant attains age 32 and ending with the close of the Plan Year preceding the Plan Year in which the Participant attains age 35; 
 (B) A reasonable period ending after the Employee becomes a Participant; or 
 (C) A
reasonable period ending after this section first applies to the Participant. 
 Notwithstanding the foregoing, this
information must be provided within a reasonable period ending after Termination of Service in the case of a Participant whose Termination of Service occurs before age 35. 
 (2) For purposes of applying paragraph (1), a reasonable period ending after the enumerated events described in subparagraph (B) and
(C) is the period beginning one year prior to the date the applicable event occurs and ending one year after that date. In the case of a Participant whose Termination of Service occurs before the Plan Year in which he/she reaches age 35, the
information will be provided within the period beginning one year prior to and ending one year after Termination of Service. If such a Participant thereafter returns to employment with any Controlled Group Member, the applicable period will be
redetermined for such Participant. 
 (f) Responsibility for Annuity Purchase. The Plan Administrator will be
responsible for selecting the issuer of any annuity contract purchased under the Plan. 
 (g) Definitions. The
following definitions apply for purposes of this section (or where the context requires elsewhere in the Plan): 
 (1)
“Benefit Starting Date” – means the first day of the first period for which a benefit is paid as an annuity or in any other form available under the Plan. 
 In the case of a single-sum distribution, the date of such distribution is the Benefit Starting Date. In the case of installments or
distributions under a methodology of systematic partial distributions, the start of installments or the start of distributions under such methodology is a Benefit Starting Date. 
 (2) “Qualified Election” – means an election that satisfies the following requirements: 
 (A) An election will not be effective unless: 
 (i) The Participant’s Spouse consents to the election; 
 (ii) The election designates a specific Beneficiary (including any class of Beneficiaries or any contingent Beneficiaries) which may not
be changed without consent of the Spouse (or the Spouse expressly permits designations by the Participant without any further consent of the Spouse); 
 
 (iii) The election designates a specific form of benefit payment which may not be changed without consent of the Spouse (or the Spouse
expressly permits designations by the Participant without any further consent of the Spouse). 
  

					
	© 2001	 	45	 	Basic Plan Document #01

 In the case of installments or systematic partial distributions, the ability of the
Participant to modify the distribution amount or frequency, or discontinue payments, is a feature of that form of benefit payment and, accordingly, such modifications made by the Participant will not be considered a change in the form of payment for
purposes of above paragraph; 
 (iv) The Spouse’s consent acknowledges the effect of the election; and 
 (v) The Spouse’s consent is witnessed by a notary public or a representative of the Plan. 
 However, if it is established to the satisfaction of the Plan Administrator that there is no Spouse or that the Spouse cannot be located,
a waiver by the Participant will be deemed a Qualified Election. 
 (B) Any consent by a Spouse (or establishment that the
consent of a Spouse may not be obtained) will be effective only with respect to such Spouse. A consent that permits designations by the Participant without any further consent must acknowledge that the Spouse has the right to limit consent to a
specific Beneficiary, and a specific form of benefit where applicable, and that the Spouse voluntarily elects to relinquish either or both of such rights. 
 (C) A revocation of a prior election may be made by a Participant without the consent of his/her Spouse at any time before the Benefit Starting Date (or such later date as is specified in subsection (d)). Any consent
by a Spouse is irrevocable by the Spouse. 
 (D) No consent obtained under this paragraph will be valid to waive the
Qualified Joint and Survivor Annuity unless the Participant has received the information required under subsection (d). No consent obtained under this paragraph will be valid to waive the Qualified Preretirement Survivor Annuity unless the
Participant has received the information required under subsection (e). 
 (3) “Qualified Preretirement Survivor
Annuity” – means an annuity for the life of the Surviving Spouse of the Participant. The amount of such annuity is the amount of benefit which can be purchased with 100% of the Participant’s Benefit or, if this option is available and
is elected in the Adoption Agreement, with 50% of the Participant’s Benefit. 
 (4) “Qualified Joint and Survivor
Annuity” – means an immediate annuity for the life of the Participant with a survivor annuity for the life of his/her Spouse which is 50% (or, if this option is available and is elected in the Adoption Agreement, which is a the percentage
- not less than 50% or more than 100% - specified in the Adoption Agreement) of the amount of the annuity which is payable during the joint lives of the Participant and Spouse. The amount of such annuity is the amount of benefit which can be
purchased with the Benefit. 
 12.7 Minimum Distributions. 
 (a) Minimum Distribution Rules. Payments will be made under the Plan as necessary to satisfy Code § 401(a)(9), including the
minimum distribution incidental death benefit requirement of Prop. Treas. Reg. § 1.401(a)(9)-2, as provided in this section. 
 The following rules will apply if the Required Beginning Date is amended under the Plan: 
 (1) A Participant who is
receiving minimum distributions may elect to discontinue such distributions until his/her post-amendment Required Beginning Date, unless an option not to allow such discontinuance is available and is elected in the Adoption Agreement. 
 (2) A Participant who is not yet receiving minimum distributions but who has
attained age 70 1/2 by the last day of the calendar year in which the amendment to the Required Beginning Date is
effective will remain eligible to elect minimum distributions calculated under Code § 401(a)(9) as of his/her pre-amendment Required Beginning Date. However, the Plan Administrator may determine not to provide this election if withdrawals are
otherwise allowed under the Plan which would permit the Participant to duplicate such a payment stream (in which case the Participant can make withdrawals as otherwise allowed under the Plan). 
 (b) Minimum Distributions to Participant. A Participant’s Benefit must be distributed in full, or minimum distributions must
commence, by the Participant’s Required Beginning Date unless the Participant’s death occurs before that date. 
 (1) Minimum distributions during the life of the Participant will be paid no less rapidly than by reference to one of the following periods: 
 (A) A period not longer than the life expectancy of the Participant; or 
  

					
	© 2001	 	46	 	Basic Plan Document #01

 (B) A period not longer than the joint life and last survivor expectancy of the
Participant and the designated Beneficiary; 
 but not to exceed any maximum period specified in the Adoption Agreement. 
 (2) Notwithstanding the foregoing, if the designated Beneficiary is not the Participant’s Spouse, minimum distributions during the
life of the Participant will be limited to the maximum period permitted under Prop. Treas. Reg. § 1.401(a)(9)-2, as amended. 
 (c) Minimum Distributions to Beneficiary – Death After Required Beginning Date. If the Participant dies on or after his/her Required Beginning Date (or after he/she commences payments under an irrevocable annuity), any remaining
benefit will be paid to the Beneficiary at least as rapidly as under the minimum distribution method being used prior to the death of the Participant. 
 (d) Minimum Distributions to Beneficiary – Death Before Required Beginning Date. If the Participant dies before his/her Required Beginning Date (and before he/she commences payments under an irrevocable
annuity), any benefit to which a Beneficiary is entitled will be distributed to the Beneficiary not later than December 31 of the calendar year containing the fifth anniversary of the death of the Participant, subject to the following:

 (1) Unless an option is available and is elected in the Adoption Agreement not to allow this exception to the fifth
anniversary rule, payments to a designated Beneficiary may extend beyond December 31 of the calendar year containing the fifth anniversary of the death of the Participant if minimum distributions are paid over a period not exceeding the life
expectancy of such designated Beneficiary or payments are made under an annuity contract over the life of such designated Beneficiary (subject to recalculation in the event of a Spouse as provided in subsection (g)), provided such payments begin not
later than December 31 of the calendar year following the calendar year of the death of the Participant. 
 (2) Unless an
option is available and is elected in the Adoption Agreement not to allow this exception to the fifth anniversary rule, if the designated Beneficiary is the Surviving Spouse of the Participant, payments pursuant to paragraph (1) may begin at
any time not later than December 31 of the calendar year after the calendar year in which falls the later of the following dates: 
 (A) The date of death of the Participant; or 
 (B) The date the Participant would have reached age 70 1/2. 
 (3) If a Surviving Spouse who is entitled to benefits under this subsection (d) dies before the date distributions to the Surviving
Spouse are required to begin under paragraph (1) or (2), as applicable, this subsection (other than paragraph (2)) will be applied as if the Surviving Spouse were the Participant, with the date of death of the Surviving Spouse being
substituted for the date of death of the Participant and, if the Surviving Spouse is allowed to designate a successor Beneficiary under Sec. 13.4, with the designated Beneficiary of the Surviving Spouse being substituted for the designated
Beneficiary of the Participant. 
 (4) If more than one Beneficiary is entitled to benefits following the death of the
Participant, the interest of each Beneficiary will be segregated into a separate Contribution Account or subaccount thereof for purposes of applying this section and for purposes of investments under Article VIII. 
 (5) If an annuity contract has been purchased and distributed to the Participant and if payments under that contract have irrevocably
commenced prior to the Required Beginning Date, subsection (c), rather than this subsection (d), will apply to payments following the death of the Participant. 
 (e) Calculation of Minimum Distribution. The amount of the minimum distribution for each calendar year, beginning with the first
calendar year for which a minimum distribution is required, must be at least equal to the quotient obtained by dividing the Benefit measured as of the most recent Valuation Date preceding the calendar year (increased by the amount of any
contributions allocated to, and decreased by the amount of any distributions made from, the Participant’s Contribution Accounts as of a date in the preceding calendar year following such Valuation Date) by the number of years of life expectancy
which remain, determined as provided in subsection (g). 
 (1) For purposes of this subsection, the first calendar year for
which a minimum distribution is required will be determined as follows: 
 (A) In the case of minimum distributions to the
Participant, the first calendar year for which a minimum distribution is required is the year preceding the calendar year which contains the Participant’s Required Beginning Date. The minimum distribution for subsequent calendar years,
including the calendar year which contains the Participant’s Required Beginning Date, must be made on or before December 31 of that calendar year. 
 For purposes of this subsection, if any portion of the minimum distribution for the first calendar year for which a minimum distribution
is required is made during the next calendar year and on or before the Required Beginning Date, that distribution will be treated as if it had been made in the previous calendar year. 
  

					
	© 2001	 	47	 	Basic Plan Document #01

 (B) In the case of minimum distributions to a designated Beneficiary pursuant to
subsection (d), the first calendar year for which a minimum distribution is required is the calendar year containing the latest date by which minimum distributions must start under subsection (d). 
 (2) Any minimum distribution method under this section will be elected by the individual entitled to the minimum distributions and the
election will specify the method for determining life expectancies under subsection (g). The election will be irrevocable after the date minimum distributions are required to start under subsection (b) or (d), except that: 
 (A) The individual entitled to minimum distributions may elect to receive a larger amount at any time. 
 (B) If the Participant elects to calculate minimum distributions by reference solely to his/her life expectancy, and he/she has a
designated Beneficiary as of the Required Beginning Date, the minimum distributions after the life expectancy of the Participant is zero may be made by reference to the remaining joint life and last survivor expectancy of the Participant and
designated Beneficiary. 
 (C) An election may be modified as allowed under Code § 401(a)(9). 
 (3) Notwithstanding the foregoing, if the designated Beneficiary is not the Participant’s Spouse, the amount to be distributed to the
Participant for each year, beginning with the first calendar year for which a distribution is required, will not be less than the quotient obtained by dividing the Benefit by the applicable divisor determined from the table set forth in Q&A-4 of
Prop. Treas. Reg. § 1.401(a)(9)-2, as amended. Distributions after the death of the Participant will be made without regard to this paragraph (3). 
 (f) Calculation of Annuity Distributions. If a Benefit is applied to purchase an annuity contract, the issuer of the contract may be any company engaged in the business of issuing annuity contracts, and the
contract must satisfy the following requirements: 
 (1) If the Participant has elected a term-certain annuity, the annuity
contract must provide for periodic payments over a fixed period no longer than the applicable life expectancy or joint life and last survivor expectancy allowed under subsection (b) or (d). The total annual payment may not be less than the
amount determined under the formula in subsection (e). Life expectancies for this purpose will be determined pursuant to subsection (g) at the time payments begin. 
 The annuity contract will be endorsed to prohibit any optional settlement which provides for payment in any form of a life annuity. 
 (2) If the Participant has elected a life-contingent annuity, the annuity contract must provide for periodic payments over the life of the
Participant or Beneficiary, over the joint lives of the Participant and the designated Beneficiary. 
 (3) All annuity
contracts purchased hereunder must be nontransferable. 
 Distributions under an annuity contract will be made in accordance
with the requirements of Code § 401(a)(9) and the regulations thereunder, and the provisions of any annuity contract will comply with the requirements of the Plan. 
 (g) Life Expectancies. For purposes of this section, life expectancies initially will be determined based on the birth dates
occurring in the first calendar year for which a minimum distribution is required, using the expected return multiples in Tables V and VI of Treas. Reg. §1.72-9 as amended in accordance with regulations under Code § 401(a)(9). Such
determinations will also be in accordance with the following: 
 (1) For life expectancies determined for purposes of minimum
distributions to the Participant starting as of his/her Required Beginning Date, life expectancies will be calculated based on the Participant’s (and the designated Beneficiary’s) age as of the birthday in the calendar year preceding the
calendar year which contains the Participant’s Required Beginning Date. For purposes of calculating the minimum distribution for each subsequent calendar year, one of the following methods will apply based upon the election (or default
election) under paragraph (3): 
 (A) If the life expectancy of the Participant (or the joint life and last survivor
expectancy of the Participant and the designated Beneficiary who is a Surviving Spouse) is being recalculated, then the life expectancy of the Participant (or the joint life and last survivor expectancy of the Participant and the Surviving Spouse)
will be recalculated using the Participant’s (and the Spouse’s) actual age as of the Participant’s (and the Spouse’s) birthday in each subsequent calendar year. 
 (B) If the life expectancy of the Participant (or the joint life and last survivor expectancy of the Participant and the designated
Beneficiary) is not being recalculated, then the initial life expectancy (or joint life and last survivor expectancy) will be reduced by one for each subsequent calendar year. 
  

					
	© 2001	 	48	 	Basic Plan Document #01

 (C) If a joint life and last survivor expectancy is being determined by recalculating
one but not both of the joint lives, then the joint life and last survivor expectancy will be recalculated using (i) the actual age of the individual whose life expectancy is being recalculated as of the individual’s birthday in each
subsequent calendar year and (ii) the adjusted age of the individual whose life expectancy is not being recalculated. An individual’s “adjusted age” for this purpose is determined in accordance with regulations under Code §
401(a)(9). 
 (2) For life expectancies determined for purposes of minimum distributions to a Beneficiary if the Participant
dies prior to his/her Required Beginning Date, the designated Beneficiary’s life expectancy will be calculated based on the Beneficiary’s age as of the birthday in the calendar year in which minimum distributions are required to start to
the Beneficiary. For purposes of calculating the minimum distribution for each subsequent calendar year, one of the following methods will apply: 
 (A) If the designated Beneficiary is the Participant’s Surviving Spouse, and the life expectancy is being recalculated, then the Surviving Spouse’s life expectancy will be recalculated using the Surviving
Spouse’s actual age as of the Surviving Spouse’s birthday in each subsequent calendar year. 
 (B) If the
designated Beneficiary’s life expectancy is not being recalculated, then the initial life expectancy will be reduced by one for each subsequent calendar year. 
 (3) At the election of the Participant, the life expectancy of a Participant or the life expectancy of a designated Beneficiary who is the
Participant’s Spouse, or both of their life expectancies, may be recalculated each year, unless an option is available and is elected in the Adoption Agreement to not allow recalculation or to limit recalculation to the life expectancy of the
Participant, in which case such election will control under the Plan. If recalculation is permitted at the election of the Participant, such election must be made no later than the date distributions are required to start under subsection
(b) or (d), and will be irrevocable after such date. If no election is made by the date distributions are required to start under subsection (b) or (d), life expectancies will be recalculated unless an option is available and is elected in
the Adoption Agreement not to have default recalculation, in which case such election will control under the Plan. The life expectancy of a Beneficiary who is not the Participant’s Spouse may not be recalculated. 
 (4) If the life expectancy of a Participant (or the Participant’s Spouse) is being recalculated, the recalculated life expectancy of
the Participant (or Spouse) will be reduced to zero in the calendar year following the calendar year in which Participant (or Spouse) dies. 
 (5) If an annuity contract has been purchased and distributed to the Participant and if payments under that contract start prior to the Required Beginning Date, life expectancies for purposes of applying this
subsection will be initially calculated as of the calendar year such payments commence. If an annuity is purchased with the remaining interest following the Participant’s death and is distributed to the designated Beneficiary, and that annuity
is scheduled to start immediately, life expectancies for purposes of applying this subsection will be initially calculated as of the calendar year in which the purchase is made. 
 (6) If there is more than one designated Beneficiary, the life expectancy of the designated Beneficiary with the shortest life expectancy
will be used for purposes of calculating minimum distributions under this section. If the designated Beneficiary is a trust, the life expectancy of the designated Beneficiary will be zero unless the trust complies with the requirements for
look-through to the shortest life expectancy of the beneficiaries of the trust as provided in regulations or proposed regulations under Code § 401(a)(9). 
 (h) Transition Rules. Notwithstanding the foregoing, but subject to the annuity requirements of Sec. 12.6, distributions may be
made to any Participant or Beneficiary pursuant to any designation made prior to January 1, 1984 which satisfied all the requirements of this subsection (regardless of when distributions commence): 
 (1) The distribution must be one which would not have disqualified the Plan under Code §401(a)(9) as in effect prior to amendment by
the Deficit Reduction Act of 1984. 
 (2) The distribution must be in accordance with a method of distribution designated by
the Participant whose interest is being distributed or, if the Participant is deceased, by his/her Beneficiary. 
 (3) Such
designation must have been in writing, signed by the Participant or the Beneficiary, and made before January 1, 1984. 
 (4) The Participant must have accrued a benefit under the Plan as of December 31, 1983. 
 (5) The method of
distribution designated by the Participant or the Beneficiary must specify the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Participant’s death, the
Beneficiaries listed in order of priority. 
 (6) A distribution upon death will not be covered by this subsection unless the
designation contains the required information described above with respect to the distributions to be made upon the death of the Participant. 
  

					
	© 2001	 	49	 	Basic Plan Document #01

 (7) For any distribution which commenced 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 the method of distribution was
specified in writing and the distribution satisfies the requirement in paragraphs (1) and (5). 
 (8) If a designation is
revoked, any subsequent distribution must satisfy the requirements of Code § 401(a)(9) and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the Plan must distribute by the end
of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy Code §401(a)(9) and the regulations thereunder, but for the
TEFRA 242(b)(2) election. For calendar years beginning after 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be
considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such
substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). In the case in which an amount is transferred or rolled
over from one plan to another plan, the rules in Q&A J-2 and Q&A J-3 of the aforesaid regulation will control. 
 12.8 Direct
Rollovers. 
 (a) Eligible Rollover Distributions. An Eligible Roll-over Distributee may elect to have all or
any portion of an Eligible Rollover Distribution of at least $500 (or such lesser amount as may be prescribed from time to time by the Plan Administrator) paid directly to one or more Eligible Retirement Plans. 
 An Eligible Rollover Distributee may not elect a direct rollover of any deemed distribution resulting from an outstanding loan under the
Plan to a Participant. 
 (b) Tax Information Requirements. The Plan Administrator will provide the Participant with
the tax information required under Code § 402(f) in such manner and in accordance with such timing rules as apply to the information required under Sec. 12.5(e). 
 The tax information required under Code §402(f) may be provided more than 90 days prior to the Benefit Starting Date under
circumstances expressly authorized in Treas. Reg. § 1.402(f)-1, but only if the Plan Administrator then provides the Participant with a summary of such information within the time period specified in Sec. 12.5(e). 
 (c) Default Rollover. If this option is available and is elected in the Adoption Agreement, a Participant or Beneficiary who fails
to provide a timely rollover election with respect to a Benefit subject to cash-out under Sec. 12.4 will be deemed to have elected a rollover to a Putnam Traditional IRA. 
 (d) Defined Terms. The following definitions apply for purposes of this section (or where the context requires elsewhere in the
Plan): 
 (1) “Eligible Rollover Distribution” – means any distribution of all or any portion of the balance to
the credit of the Eligible Rollover Distributee except: 
 (A) Any distribution that is one of a series of substantially
equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Eligible Rollover Distributee or the joint lives (or joint life expectancies) of the Eligible Rollover Distributee and his/her designated
Beneficiary, or for a specified period of ten years or more; 
 If partial distributions are allowed under the Adoption
Agreement and the Plan Administrator establishes a methodology for systematic partial distributions, then any distributions made under that methodology will be excepted under the prior paragraph only if (i) the methodology would result in
substantially equal payments within the meaning of Notice 89-25 (or subsequent guidance issued by the Internal Revenue Service), and (ii) the methodology would necessarily result in payments over a period of at least 10 years (if the
assumptions (if any) used in the methodology are true); 
 (B) Any distribution to the extent such distribution is a minimum
distribution required under Code §401(a)(9) that is paid on or after the January 1 of the calendar year prior to the calendar year in which falls the Required Beginning Date; 
 (C) The portion of any distribution that is not included in gross income (determined without regard to the exclusion for net unrealized
appreciation with respect to Qualifying Employer Securities or Predecessor Employer Securities); 
 (D) Any distribution
received on or after January 1, 1999 (or such later date as the Plan Administrator chooses to implement this provision, but not later than January 1, 2000) from an Employee Pre-Tax Contribution Account for Hardship prior to Termination of
Service; or 
  

					
	© 2001	 	50	 	Basic Plan Document #01

 (E) Any other amount excluded under regulations or other guidance issued by the Internal
Revenue Service. 
 (2) “Eligible Rollover Distributee” – means: 
 (A) Any Employee or former Employee; 
 (B) The Surviving Spouse of any Employee or former Employee; or 
 (C) The Spouse or former
Spouse of any Employee or former Employee who is the alternate payee under a qualified domestic relations order (as defined in Code § 414(p)). 
 (3) “Eligible Retirement Plan” – means an individual retirement account described in Code § 408(a), an individual retirement annuity described in Code § 408(b), an annuity plan described in
Code § 403(a), a qualified trust described in Code § 401(a), or any other plan or account allowed under future legislation or regulation that accepts the Eligible Rollover Distribution. However, in the case of an Eligible Rollover
Distribution to a Surviving Spouse, an Eligible Retirement Plan is an individual retirement account or individual retirement annuity. 
 12.9 Source of Fund. The Plan Administrator may establish ordering rules specifying how distributions are to be drawn from the various Contribution Accounts of a Participant and from the various investments of a Contribution
Account. In the absence of such rules, distributions will be drawn from the various Contribution Accounts on a pro-rata basis and the investments of a Contribution Account will be liquidated on a pro-rata basis. 
 12.10 Accounting Following Termination of Service. A Participant’s Benefit (or the remaining part thereof) will continue to be
revalued as of each Valuation Date until full distribution of the Benefit has been made to the Participant or Beneficiary. Payment of the premium on an annuity contract for a distributee will be considered a full distribution for this purpose.

 12.11 Reemployment. Payments under the Plan (other than payments under an irrevocable annuity) will cease upon re-employment
of a Participant by any Controlled Group Member (except as provided by the minimum distribution rules of Code § 401(a)(9)) and the Account will thereafter be available for withdrawal or distribution in accordance with the terms of the Plan.

 12.12 Benefits Limited to Plan Assets. All benefits to which any Person is entitled under the Plan will be provided only out
of the Plan Assets and only to the extent that the Plan Assets are adequate therefore. No benefits are provided under the Plan except those expressly described herein. 
 12.13 Minors and Incompetent Payees. If a Participant or Beneficiary is a minor, or if the Plan Administrator believes that a Participant or Beneficiary is not able to care for his/her affairs because of
a mental or physical condition, payments due such individual may be made to his/her parent (in the case of a minor), guardian, conservator, or other legal personal representative upon the furnishing of evidence of such status that is satisfactory to
the Plan Administrator. Before such evidence is furnished, payments due the individual may be made, for such individual’s use and benefit, to any individual or institution then in the opinion of the Plan Administrator caring for or maintaining
the individual. The Plan Administrator will have no liability with respect to payments so made and will have no duty to make inquiry as to the competence of any individual entitled to receive payments hereunder. 
 12.14 Benefits May Not Be Assigned or Alienated. A Participant’s or Beneficiary’s interest in the Plan may not in any manner
whatsoever be assigned or alienated, whether voluntarily or involuntarily, directly or indirectly, subject to the following: 
 (a) Domestic Relations Orders. This does not prohibit the Account of, or payments being made to, a Participant under the Plan from being assigned pursuant to a domestic relations order that is determined by the Plan Administrator to
be a qualified domestic relations order (as defined in Code § 414(p)), or a domestic relations order entered before January 1, 1986. Such assignments will be subject to the provisions of Sec. 21.5. 
 (b) Convictions and Judgments. This does not prohibit a payment made (or eligible to be made) to a Participant under the Plan from
being offset by an amount that the Participant is ordered or required to pay to the Plan if the following conditions are satisfied: 
 (1) The order or requirement to repay must arise under a judgment of conviction for a crime involving the Plan, under a civil judgment (including a consent order or decree) entered by a court in an action brought in connection with a
violation (or alleged violation) of Part 4 of Subtitle B of Title I of ERISA, or pursuant to a settlement agreement between the Secretary of Labor and the Participant in connection with a violation (or alleged violation) of Part 4 of such Subtitle;

 (2) The judgment, order, decree or settlement agreement must be issued or entered into on or after August 5, 1997;

 (3) The judgment, order, decree or settlement agreement must expressly provide for the offset of all or part of the amount
ordered or required to be paid to the Plan against the payment made (or eligible to be made) to the Participant under the Plan; and 
 (4) In a case in which the payment made (or eligible to be made) to the Participant is subject to the annuity requirements of Sec. 12.6, and the Participant has a Spouse at the time at which the offset is to be made, the Spouse must either:

  

					
	© 2001	 	51	 	Basic Plan Document #01

 (A) Consent to the offset (with such consent obtained in accordance with Sec. 12.6) or,
have previously elected to waive the Qualified Joint and Survivor Annuity or Qualified Prere-tirement Survivor Annuity; 
 (B) Have been ordered or required in such judgment, order, decree or settlement to pay an amount to the Plan in connection with a violation of Part 4 of Subtitle B of ERISA; or 
 (C) Have retained the right under such judgment, order, decree or settlement to receive a survivor annuity form of benefit pursuant to
Code § 401(a)(11). 
 (c) Other Exceptions. This does not prohibit the Plan from recognizing any other assignment
exp ressly allowed under Code §401(a)(13) and ERISA, including, but not limited to: 
 (1) The enforcement of a Federal
(but not State) tax levy, or collection on a judgment resulting from an unpaid tax assessment; 
 (2) Any arrangement for
withholding of Federal, State or local tax from benefit payments; 
 (3) Any arrangement for the recovery of overpayments of
benefits previously paid to a Participant or Beneficiary; or 
 (4) Any arrangement for direct deposit of benefit payments
(including into a joint bank account for the Participant and his/her Spouse). 
 12.15 Conditions Precedent to Receipt of a
Benefit. A Participant or Beneficiary is not entitled to a Benefit under the Plan until he/she has submitted all relevant data reasonably requested by the Plan Administrator (including, but not limited to, proof of birth or death), and until
his/her right to that Benefit has been finally determined by the Plan Administrator. 
 12.16 Transfer to Other Qualified Plan.
In lieu of distributing a Benefit under the Plan, the Plan Administrator may direct the Trustee to make a direct transfer of assets and liabilities from the Plan to some other plan which meets the requirements for qualification under Code §
401(a), subject to the following: 
 (a) No Effect on Qualification. Any such transfer will be made only if the Plan
Administrator has received evidence acceptable to it that such transfer will not adversely affect the qualified status of the Plan, including evidence that the recipient plan is a qualified plan, that it contains provisions specifically authorizing
it to receive direct transfers from other plans, and that the recipient plan will satisfy the applicable requirements of the Plan and the Code with respect to the transferred funds following the transfer (including but not limited to the
requirements of Code §411(d)(6) and 417). 
 (b) Notices. Any necessary notices will have been filed with the
Internal Revenue Service at least 30 days prior to the date assets are transferred. 
 (c) No Rights After Transfer. In
the event a transfer of assets and liabilities occurs under this section, each affected Participant or Beneficiary will thereafter be entitled to no further Benefit from the Plan based on Service prior to the transfer. 
 12.17 Special Distribution Provisions. If the Plan includes (or included in the past) an Employee Pre-Tax Contribution Component, the Plan
Administrator may direct that a Participant’s Benefit be distributed upon the occurrence of any of the following events: 
 (a) Termination Without Successor Plan. The termination of the Plan without the establishment of or maintenance of a successor defined contribution plan (as defined in Treasury Regulation §1.401(k)-1(d)(3)) other than an
employee stock ownership plan (as defined in Code § 4975(e)), a simplified employee pension plan (as defined in Code § 408(k)), or a SIMPLE IRA Plan (as defined in Code § 408 (p)). 
 (b) Sale of Assets of Trade or Business. The disposition by a Participating Employer that is a corporation to an unrelated
corporation of substantially all of the assets (within the meaning of Code §409(d)(2)) used in a trade or business of such Participating Employer if such Participating Employer continues to maintain the Plan after the disposition. 

This subsection (b) applies only with respect to an individual who continues employment with the corporation acquiring such
assets. 
 (c) Sale of Subsidiary. The disposition by a Participating Employer that is a corporation to an unrelated
entity of such Participating Employer’s interest in a subsidiary (within the meaning of Code §409(d)(3)) if such Participating Employer continues to maintain the Plan after the disposition. 
 This subsection (c) applies only with respect to an individual who continues employment with such subsidiary. 
 Any distributions that may be made pursuant to one or more of the foregoing distributable events are subject to any applicable consent requirements for
the Participant or Spouse under this Article. In addition, distributions made due to an event described in this section will be made in a lump sum. 
 
 12.18 Tax Withholding. The Plan Administrator will be responsible for the withholding of all taxes which are required to be withheld from
any payment under the Plan and will direct the Trustee regarding any such withholding, unless the Trustee has agreed to be responsible for tax withholding and remitting, in which case the Plan Administrator will provide all information reasonably
requested by the Trustee to enable the Trustee to so withhold and remit. 
  

					
	© 2001	 	52	 	Basic Plan Document #01

 12.19 Disputed Payments. The Plan Administrator or Trustee may withhold any payment to a
Participant or Beneficiary if a dispute arises over the propriety of such payment until the dispute has been resolved by a court of competent jurisdiction or settled by the parties to the dispute. The Trustee may deposit the money into court or
commence an interpleader action or take whatever other steps it deems appropriate. The Plan Administrator will be responsible for explaining to the claimants the nature of the dispute and why payment has not been made. 
 The Participating Employers will indemnify the Trustee for any and all actions it takes in good faith under this section. 
  

					
	© 2001	 	53	 	Basic Plan Document #01

 ARTICLE XIII – DESIGNATION OF BENEFICIARY 
 13.1 Beneficiary Designation. A Participant may designate any Person as his/her Beneficiary to receive any amount payable under the Plan as
a result of his/her death. However, a Participant may designate a class (e.g., “children”) as Beneficiary only if class designations are permitted by the Plan Administrator. 
 A Participant may change or revoke a designation previously made without the consent of any Beneficiary named therein, except as limited by Sec. 13.2. If
the Spouse of a Participant is designated as a Beneficiary and the Spouse and Participant divorce, the designation will be applied as if the Spouse had predeceased the Participant unless otherwise provided in the rules prescribed by the Plan
Administrator, or unless otherwise required under a qualified domestic relations order, as defined in Code § 414(p). If a Participant designates any other Beneficiary by name that is accompanied by a description of a legal, business or family
relationship or only by such a description of relationship to the Participant, such Beneficiary will be deemed to have predeceased the Participant if such relationship has been dissolved or no longer exists at the death of the Participant, unless
otherwise provided in the rules prescribed by the Plan Administrator. 
 The Plan Administrator will be responsible for determining the
identity of the Beneficiary. 
 The Plan Administrator and all parties involved in making payment to a Beneficiary may rely on the latest
designation on file prior to the date of the death of the Participant (or may make payment pursuant to Sec. 13.3 if a designation is not on file), will be fully protected in doing so, and will have no liability whatsoever to any Person making claim
for such payment under a subsequently filed designation or for any other reason. 
 13.2 Special Requirements for Married
Participants. A Participant who has a Spouse is subject to the following rules: 
 (a) Participants Subject to
Annuity Requirements. If the Participant is subject to the annuity requirements of Sec. 12.6, the waiver of a Qualified Joint and Survivor Annuity or Qualified Preretirement Survivor Annuity and the designation of a Beneficiary must be made in
accordance with a Qualified Election under Sec. 12.6. 
 (b) Other Participants. If the Participant is not subject to
the annuity requirements of Sec. 12.6, his/her Surviving Spouse will be his/her sole Beneficiary unless the Spouse has consented to the designation of additional or different Beneficiaries in an election that satisfies the requirements to be a
Qualified Election under Sec. 12.6 (but without regard to any information requirements thereunder). However, consent is not required if it is established to the satisfaction of the Plan Administrator that such consent cannot be obtained because
there is no Spouse, because the Spouse cannot be located, or because of such other circumstances as may be prescribed by federal regulations. In addition, if this option is available and is elected in the Adoption Agreement, this consent requirement
will not apply until the Participant and Spouse have been married for one year. 
 This section applies only to a Participant
who has at least one Hour of Service on or after August 23, 1984. 
 13.3 No Designation. If a Participant has no
Surviving Spouse and if the Participant has no designation of Beneficiary on file at the time of his/her death (or if no designated Beneficiary survives the Participant), the Participant’s estate will be his/her Beneficiary unless the option to
designate a different default Beneficiary is available and is elected in the Adoption Agreement, in which case the Person so designated will be the Beneficiary. 
 13.4 Successor Beneficiary. A Beneficiary may not designate a successor Beneficiary unless this option is available and is elected in the Adoption Agreement. If a Beneficiary is permitted to designate a
successor Beneficiary, such designation may not be made prior to the death of the Participant, and if made after the death of the Participant, will not be effective to the extent that it would operate to change any designation made by a Participant
(e.g., if a Participant had designated a contingent Beneficiary to take on the death of the primary Beneficiary, the primary Beneficiary cannot change that designation). If a Beneficiary is not permitted to or does not designate a successor
Beneficiary, any benefit remaining payable under the Plan at the death of the Beneficiary will be payable to the estate of the deceased Beneficiary. 
 Notwithstanding the prior paragraph or any election made in the Adoption Agreement, if a Participant dies prior to his/her Required Beginning Date (and prior to commencement of an irrevocable annuity), if his/her
Surviving Spouse is the Beneficiary, such Surviving Spouse may designate a successor Beneficiary if so permitted by the Plan Administrator. If a Surviving Spouse is permitted to designate a successor Beneficiary, such designation will be made in
accordance with the same rules (other than Sec. 13.2) applicable to a designation by the Participant. 
 13.5 Insurance
Contract. Notwithstanding the foregoing, if any benefits are payable under a contract issued by an insurance company to a Participant, that contract will govern the designation of Beneficiary with respect to such benefits, except to the
extent the contract is inconsistent with the provisions of Sec. 12.6 or 13.2. In this situation, the Participant’s Spouse must be the beneficiary under any such insurance contracts unless the spousal consent requirements of said sections are
satisfied. 
  

					
	© 2001	 	54	 	Basic Plan Document #01

 ARTICLE XIV – ADMINISTRATION OF PLAN 
 14.1 Administration. 
 (a) Plan Administrator. The Lead Employer will be the Plan Administrator, unless the option to designate a different Plan Administrator is available and is elected in the Adoption Agreement, in which case the Person so designated
will be the Plan Administrator. 
 If the Lead Employer is the Plan Administrator and the Lead Employer delegates
administrative authority to a committee of individuals, or if the Plan Administrator is a committee of individuals, the Lead Employer may establish rules of procedure for the committee, including rules regarding how such committee is to act (e.g.,
by meeting or by agreement without a meeting), the vote required for action by the committee (e.g., a majority or a majority of a quorum), and other procedures for the operation of the committee as deemed appropriate by the Lead Employer. Any such
committee may delegate authority among the members of the committee unless such delegation is expressly prohibited by the Lead Employer. 
 (b) Authority and Duties of Plan Administrator. The Plan Administrator will manage the operation and administration of the Plan and make all decisions and determinations incident thereto, except to the extent
that authority with respect to a particular item is expressly reserved to another Person in the Plan or Trust Agreement or is delegated to another Person by the Lead Employer. The duties of the Plan Administrator will include (but are not limited
to) the following: 
 (1) To ensure proper determination of eligibility to participate in each Component of the Plan;

 (2) To ensure proper implementation of pay reduction agreements under the payroll system of the Participating Employers (as
necessary to provide for Employee Pre-Tax Contributions, Employee After-Tax Contributions, loan repayments or for any other purpose under the Plan); 
 (3) To ensure proper allocation of contributions; 
 (4) To ensure proper determination of the
eligibility for, and the amount, manner and timing of any distribution of, benefits from the Plan; 
 (5) To ensure proper
documentation and disbursements of loans and proper repayment of loans made by Participants; 
 (6) To ensure proper
resolution of any claim for benefits; 
 (7) To ensure proper distribution of all statements and information required by law
to Participants and Beneficiaries; 
 (8) To ensure proper filing of all information, reports and other documents required by
law with the Internal Revenue Service, the Department of Labor or other governmental agencies; and 
 (9) To ensure compliance
with all disclosure requirements of ERISA. 
 (c) Rules and Procedures, Elections, Information and Consents. The Plan
Administrator may establish rules and procedures for the proper administration of the Plan as are deemed appropriate by the Plan Administrator. The Plan Administrator will ensure that any such rules and procedures comply with applicable law and
terms of the Plan, and that such rules and procedures do not result in impermissible discrimination in favor of Highly Compensated Employees. 
 Any election, designation, investment direction, pay reduction or withholding agreement, notice, consent or other communication required or allowed of a Participant, Spouse or Beneficiary must be made in such manner
and in accordance with such rules as may be prescribed by the Plan Administrator. The Plan Administrator may require or allow that the election, designation, investment direction, pay reduction or withholding agreement, notice, consent or other
communication be given in writing (that is, on paper), or by means of voice response or other electronic media to the extent that the use of voice response or other electronic media is not prohibited by the Code or ERISA. 
 Any direction, notice or other communication between the Plan Administrator (or its designee) and Putnam Fiduciary Trust Company, the
Trustee or a Participant, Spouse or Beneficiary may be in writing (that is, on paper) or by telephone or other electronic media to the extent that the use of telephone or other electronic media is not prohibited by the Code or ERISA. 
 (d) Recordkeepers and Other Non-Discretionary Service Providers. The Plan Administrator may retain a re-cordkeeper and other
non-discretionary service providers as deemed appropriate by the Plan Administrator. The Plan Administrator is responsible for the overall operation and administration of the Plan, and is responsible for providing the recordkeeper or other
non-discretionary service provider with all data and other information necessary for the record-keeper or service provider to perform the services for which it was retained under the Plan. A recordkeeper or other non-discretionary service provider
may act on directions which the recordkeeper or service provider deems in good faith to have been authorized by the Plan Administrator, and may rely on (without any obligation to inquire as to the validity or correctness of) the data and other
information supplied by the Plan Administrator. 
 
 (e) Recordkeeping Transitions. In the event of a change in recordkeepers for the Plan, a transition or “blackout” period may occur during which withdrawals, distributions, loans, investment changes and other transactions
may be suspended to provide for an orderly and accurate transfer of records. The Lead Employer assumes full responsibility for any and all claims that relate 

  

					
	© 2001	 	55	 	Basic Plan Document #01

 
to the blackout period, including, but not limited to, claims based on the resulting delay in the processing of withdrawals and distributions or based on
investment performance during the period in which investment transactions are suspended. 
 14.2 Fiduciary Provisions.

 (a) Named Fiduciaries. The Lead Employer will be responsible for selecting, allocating the fiduciary
responsibilities among, and monitoring the performance of the Named Fiduciaries. Any Person may serve in more than one fiduciary capacity with respect to the Plan. 
 (b) Authority and Duties of Fiduciaries. A Named Fiduciary will have such authority and responsibility as may be assigned under the
Plan or Trust Agreement, or as may be delegated to the Named Fiduciary by the Lead Employer, and a Named Fiduciary will be recognized and treated as a fiduciary only with respect to the particular fiduciary functions as to which such fiduciary has
authority and responsibility. 
 A Named Fiduciary (or any other fiduciary) will discharge his/her/its duties with respect to
the Plan solely in the interests of Participants and their Beneficiaries and with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would
use in the conduct of an enterprise of a like character and with like aims. A fiduciary with respect to the Plan will not cause the Plan to engage in any prohibited transaction within the meaning of ERISA. 
 (c) Advisers. A Named Fiduciary may retain one or more Persons to render advice with regard to any authority or responsibility such
fiduciary has under the Plan. 
 14.3 Compensation, Fees and Expenses. 
 (a) Compensation. A Named Fiduciary (other than an Employee, Participant or a Controlled Group Member), and a recordkeeper or other
non-discretionary service provider to the Plan, will be entitled to receive such reasonable compensation for services rendered, and for the reimbursement of expenses properly and actually incurred in the performance of such services, as may be
agreed to between the fiduciary, recordkeeper or other non-discretionary service provider and the Lead Employer. 
 (b)
Payment of Compensation, Fees and Expenses Out of Plan Assets. Compensation and expense reimbursements payable to fiduciaries, and to recordkeepers and other non-discretionary service providers, and any other fees and expenses incurred in the
operation or administration of the Plan, may be paid out of Plan Assets if not prohibited by ERISA. Such other fees and expenses include, but are not limited to, recordkeeping fees, trustee and custodial fees, check processing fees, fees and
expenses for investment education or advice services, premiums on bonds required under ERISA, and also any direct costs (including any of the above fees and expenses initially paid by a Participating Employer) incurred by any Participating Employer
to the extent that payment of such amounts out of the Plan Assets is not prohibited by ERISA. 
 The Plan Administrator will
provide such information to Participants and Beneficiaries as the Plan Administrator deems appropriate with respect to fees and fee arrangements of any service provider or investment, and no Trustee or service provider will have any responsibility
for providing such information to any Participant or Beneficiary. 
 14.4 Records. The Plan Administrator will retain such
records as are required by ERISA (or any other applicable law). Records will be retained as long as necessary for the proper administration of the Plan and at least for any period required by ERISA (or other applicable law). 
 The Plan Administrator will be responsible for providing directions to any Person performing any function in the operation or administration of the Plan
or the investment or control of Plan Assets as to the records to be retained by the Person, the format of such records and the length of time such records are to be retained for purposes of the Plan. 
 14.5 Communications to Payees. A Participant, Beneficiary or alternate payee under a qualified domestic relations order (as defined in Code
§414(p)) will be obligated to keep his/her address current with the Plan Administrator, and any communications sent by the Plan Administrator (or any recordkeeper or other service provider to the Plan) to a Participant, Beneficiary or alternate
payee at his/her last known mailing address will be sufficient under the Plan and will be binding on the Person. 
 14.6 Correction of
Errors. The Plan Administrator may cause such equitable adjustments to be made as it considers appropriate to correct any mathematical and accounting errors that may be made or any mistakes that may arise by reason of factual errors in
information supplied to the Participating Employers, Plan Administrator, Trustee, recordkeeper, or other non-discretionary service provider. 
 
 The Plan Administrator will be responsible for determining whether any correction made under the Plan is appropriate under the Employee Plans Compliance
Resolution System (EPCRS), or any successor procedures issued by the Internal Revenue Service, and all Persons performing any function in the operation or administration of the Plan or the investment or control of Plan Assets may rely on the
determination of the Plan Administrator. 
 14.7 Claims Procedure. The Plan Administrator will establish a claims procedure
consistent with the requirements of ERISA. In the case of a Plan established and maintained pursuant to a collective bargaining agreement, such claims procedure will incorporate any claims procedures set forth in the collective bargaining agreement.

 The following claims procedure will apply in the absence of a different claims procedure established by the Plan Administrator:

 (a) Initial Benefit Claim. The Plan Administrator will establish procedures for benefit elections under the Plan. A

  

					
	© 2001	 	56	 	Basic Plan Document #01

 
Participant or Beneficiary (or authorized representative of such person) who does not receive the benefit sought under the election procedures may file a
formal claim for benefit with the Plan Administrator. 
 The Plan Administrator will process a formal claim for benefits as
follows: 
 (1) The Plan Administrator will ordinarily provide notification of its claim determination within 90 days of the
date on which the claim is received. However, if special circumstances require an extension of the period of time for processing a claim, the Plan Administrator may extend the determination period for up to an additional 90 days by notifying the
claimant of the extension, the reason why the extension is necessary, and the date by which the Plan Administrator expects to render the claim determination. 
 (2) If a claim is denied in whole or in part, the notification letter will inform the claimant of the specific reason(s) for the denial,
reference the specific provisions of the Plan upon which the determination was based, describe any additional material or information necessary to perfect the claim and explain the need for such material or information, describe the Plan’s
review procedures and deadlines, and reference the claimant’s right to bring a civil action under ERISA § 502(a). 
 (b) Review of Denial of Benefit Claim. If a claimant wishes to seek review of a claim denial, the claimant (or such person’s authorized representative) must request a review within 60 days after receiving notice of the benefit
determination. The claimant (and/or such person’s authorized representative) will have the opportunity to submit written comments, documents, records, and other information relating to the claim, irrespective of whether these were submitted or
considered in the initial claim determination, and to obtain access to and copies of documents, records and other information relevant to the claim. 
 (1) Unless paragraph (2) applies, the Plan Administrator will ordinarily provide notification of its review determination within 60 days of the date on which the request for review is received. However, if
special circumstances require an extension of the period of time for processing, the Plan Administrator may extend the determination period for up to an additional 60 days by giving the claimant written notice of the extension, the reason why the
extension is necessary, a request for any additional information required to complete the review and the date by which the Plan Administrator expects to render the review determination. In addition, if the claimant has failed to provide information
necessary to reach a determination on review, the extended determination period will be tolled from the date the notification of the extension is sent to the claimant until the date on which the claimant responds to the request for additional
information. 
 (2) If administrative authority for review of claims rests with a committee and the committee holds regularly
scheduled meetings at least quarterly, the review determination will be made no later than the date of the committee meeting that immediately follows the receipt of a request for review, unless the request for review is filed within 30 days
preceding the date of such meeting. In such case, a review determination may be made by no later than the date of the second meeting following the receipt of the request for review. If special circumstances require a further extension of time for
processing, a review determination will be rendered not later than the third meeting of the committee or board following the receipt of the request for review. If such an extension of time for review is required because of special circumstances, the
Plan Administrator will provide the claimant with written notice of the extension, describing the special circumstances and the date as of which the review determination is expected to be made, prior to commencement of the extension. If the claimant
has failed to provide information necessary to reach a determination upon review, the extended determination period will be tolled from the date the notification of the extension is sent to the claimant until the date on which the claimant responds
to the request for additional information. The Plan Administrator will notify the claimant of the review determination as soon as administratively possible, but not later than 5 days after the determination is made. 
 (3) If a claim is denied upon review in whole or in part, the notification letter will inform the claimant of the specific reason(s) for
the denial, reference the specific provisions of the Plan upon which the determination was based and reference the claimant’s right to bring a civil action under ERISA § 502(a). 
 A Participant or Beneficiary will not be entitled to seek judicial review of any claim denial unless he/she has complied with such claims procedure and
exhausted his/her review rights under such procedure. 
 14.8 Bonding. Plan officials (as defined in ERISA § 412) will be
bonded to the extent required by ERISA. Premiums for such bonding may, in the sole discretion of the Lead Employer, be paid in whole or in part from Plan Assets. The Lead Employer may provide by agreement with any Person that the premium for
required bonding will be paid by such Person. 
 14.9 Waiver of Notice. Any notice required under the Plan may be waived by the
Person entitled to such notice. 
 14.10 Agent for Legal Process. The Lead Employer will be the agent for service of legal
process with respect to any matter concerning the Plan, unless and until the Lead Employer designates some other Person as such agent. 
 14.11 Actions Against the Secretary of Labor. The Plan Administrator may bring suit to review a final order of the Secretary of Labor, to restrain the Secretary of Labor from taking any actions contrary to the provisions of
ERISA, or to compel the Secretary 

  

					
	© 2001	 	57	 	Basic Plan Document #01

 
to take any action required under Title I of ERISA. If the Plan Administrator acting in good faith brings any such suit in connection with any matter
affecting the Plan, the costs and expenses (including legal fees) of such suit may be paid from the Fund. 
 14.12 Effect of Criminal
Conviction. A Person who has been convicted of a crime will not be permitted to serve as Plan Administrator, fiduciary, officer, trustee, custodian, counsel, agent, or employee of, or as a consultant to, the Plan, if prohibited from so
serving by ERISA. 
 14.13 Qualifying Employer Securities. The Plan Assets may include Qualifying Employer Securities unless an
option is available and is elected in the Adoption Agreement not to allow investment in Qualifying Employer Securities. 
 The following
rules will apply with respect to Qualifying Employer Securities: 
 (a) Securities Law Compliance. The Lead Employer
will be responsible for compliance with any applicable federal or state securities law with respect to all aspects of the Plan (by way of example, but not limitation, if Employee Contribution Accounts can be invested in Qualifying Employer
Securities, the Lead Employer will be responsible for taking such steps as may be necessary to register the Plan). 
 The Lead
Employer will be responsible for all reporting and compliance requirements under federal or state securities laws with respect to the ownership of Qualifying Employer Securities by the Plan (including any reports required under section 13 or 16 of
the Securities Exchange Act of 1934, as amended). 
 (b) Transactions with Disqualified Persons or Parties in Interest.
If Qualifying Employer Securities are purchased or sold by the Plan from or to a “disqualified person” (as defined in Code §4975(e)(2)) or a “party in interest” (as defined in ERISA § 3(14)), and if there is no
generally recognized market for such securities, the purchase will be for not more than fair market value and the sale will be for not less than fair market value, as determined in good faith by the Person with power to control such purchase or sale
by the Plan. No commissions may be charged with respect to such purchase or sale. 
 (c) ERISA Limit. The Plan may not
acquire Qualifying Employer Securities if such acquisition would cause the Plan to exceed the 10% limit under ERISA §407. If the Plan is a profit sharing plan, this limit will not apply to any Component other than the Employee Pre-Tax
Component, and will not apply to the Employee Pre-Tax Component under the circumstances described in ERISA § 407(h); generally if: 
 (1) An Employee Pre-Tax Contribution Account may be invested in Qualifying Employer Securities only at the direction of a Participant or Beneficiary (that is, such investments are not required under the terms of the
investment policy established by the Lead Employer and are not made at the direction of anyone other than the Participant or Beneficiary); 
 (2) On the last day of the prior Plan Year, the fair market value of the assets of all individual account plans (as defined in ERISA §407(d)) maintained by any Controlled Group Member does not exceed the 10% of
the fair market value of the assets of all pension plans (other than multiemployer plans) maintained by any Controlled Group Member; or 
 (3) The portion of a Participant’s Employee Pre-Tax Contributions that are required to be invested in Qualifying Employer Securities (or qualifying employer real property) for any Plan Year does not exceed 1% of
the Participant’s Plan Compensation for the Plan Year. 
 (d) Voting. The Lead Employer (or a Named Fiduciary
designated by the Lead Employer) will be responsible for voting Qualifying Employer Securities unless an option is available and is elected in the Adoption Agreement to allow voting by another Person, in which case such election will control under
the Plan. If the Participants and Beneficiaries control voting rights, any Qualifying Employer Securities for which a Participant or Beneficiary does not give timely direction, and any Qualifying Employer Securities held in a Pending Allocation
Account, will be voted in the same proportion as the vote cast with respect to Qualifying Employer Securities for which timely directions are given unless otherwise specified in the Adoption Agreement. 
 The Plan Administrator will be responsible for selecting an agent to effectuate any such vote (“Voting Agent”). The Plan
Administrator will, before each meeting of shareholders, cause to be sent to each Person with power to control such voting rights a copy of any information provided to shareholders and, if applicable, a form for instructing the Voting Agent. The
Voting Agent may establish a deadline in advance of the meeting by which such forms must be received in order to be effective. 
 If Participants and Beneficiaries control voting rights, the Participants and Beneficiaries will be deemed to be Named Fiduciaries of the Plan. The Voting Agent will hold their individual directions in confidence and, except as required by
law, will not divulge or release such individual directions to anyone associated with any Control Group Member. The Plan Administrator may require verification of compliance by the Voting Agent with the directions received from Participants by any
independent auditor selected by the Plan Administrator, provided that such auditor agrees to maintain the confidentiality of such individual directions. 
 
 (e) Tender Decisions. The Lead Employer (or a Named Fiduciary designated by the Lead Employer) will be responsible for the decision
whether to tender in response to a tender or exchange offer for Qualifying Employer Securities, or the decision to take cash or stock for Qualifying Employer Securities in response to a cash or stock offer made in connection with a significant

  

					
	© 2001	 	58	 	Basic Plan Document #01

 
corporate event (as defined below) unless an option is available and is elected in the Adoption Agreement to allow such decisions to be made by another
Person, in which case such election will control under the Plan. If the Participants and Beneficiaries control such decisions, any Qualifying Employer Securities for which a Participant or Beneficiary does not give timely direction, and any
Qualifying Employer Securities held in a Pending Allocation Account, will not be tendered unless otherwise specified in the Adoption Agreement. 
 The Plan Administrator will be responsible for selecting an agent to effectuate any such direction (“Tender Agent”). The Plan Administrator will, as soon as practicable after the commencement of a tender or
exchange offer, cause each Person with power to control the response to such tender or exchange offer to be advised of the terms of the offer and, if applicable, to be provided with a form for instructing the Tender Agent. In advising such Persons
of the terms of the offer, the Lead Employer may require the Plan Administrator to include statements from its board of directors setting forth the board’s position with respect to the offer. 
 If Participants and Beneficiaries control tender decisions, the Participants and Beneficiaries will be deemed to be Named Fiduciaries of
the Plan. The Tender Agent will hold their individual directions in confidence and, except as required by law, will not divulge or release such individual directions to anyone associated with any Control Group Member. The Plan Administrator may
require verification of compliance by the Tender Agent with the directions received from Participants by any independent auditor selected by the Plan Administrator, provided that such auditor agrees to maintain the confidentiality of such individual
directions. 
 If the tender or exchange offer is limited so that all of the shares that the Participants have directed to be
tendered or exchanged cannot be tendered or exchanged, the shares that each Participant has directed to be tendered or exchanged will be deemed to have been tendered or exchanged in the same ratio that the number of shares actually tendered or
exchanged bears to the total number of shares that the Participants have directed to be tendered or exchanged. 
 A
“significant corporate event” for this purpose will mean any corporate merger or consolidation, recapitalization, reclassification, liquidation, dissolution, sale of substantially all assets of a trade or business, or such similar
transaction as may be prescribed in regulations under Code § 409(e)(3). 
 14.14 Predecessor Employer Securities. The Plan
Assets may include Predecessor Employer Securities (for example, such securities may have been held by the Plan while the Lead Employer was part of another controlled group of corporations, or may result from a transfer of account balances and
assets from a plan maintained by a Predecessor Employer or the merger of a plan previously maintained by a Predecessor Employer with and into the Plan). 
 Voting rights with respect to Predecessor Employer Securities will be exercised by the Lead Employer (or by a Named Fiduciary designated by the Lead Employer). The investment decisions specified in Sec. 14.13(e) with
respect to Predecessor Employer Securities will be made in the manner that applies to Qualifying Employer Securities under Sec. 14.13(c). 
 14.15 Exercise of Discretionary Authority. The Plan Administrator, and any other Person who has authority with respect to the management or administration of the Plan or the investment or control of Plan Assets may exercise
that authority in his/her/its full discretion, subject only to the duties imposed under ERISA. This discretionary authority includes, but is not limited to, the authority to make any and all factual determinations and interpret all terms and
provisions of the Plan documents relevant to the issue under consideration. The exercise of authority will be binding upon all Persons; and it is intended that the exercise of authority be given deference in all courts of law to the greatest extent
allowed under law, and that it not be overturned or set aside by the court of law unless found to be arbitrary and capricious or made in bad faith. 
 The Plan Administrator is responsible for determining whether the exercise of discretionary authority with respect to the management or administration of the Plan creates a separate benefit, right or feature within the meaning of Treas.
Reg. § 1.401(a)(4)-4, and for insuring compliance with the nondiscrimination requirements imposed with respect to benefits, rights or features under Treas. Reg. §1.401(a)(4)-4. Further, the Plan Administrator is responsible for insuring
that any exercise of discretion with respect to the operation or administration of the Plan does not constitute prohibited discrimination in favor of Highly Compensated Employees, or is otherwise discriminatory under any Federal law (e.g. Title VII,
ADEA) or applicable State law. 
  

					
	© 2001	 	59	 	Basic Plan Document #01

 ARTICLE XV – PARTICIPATING EMPLOYERS 
 15.1 Participating Employers and Agreement to be Bound. 
 (a) Participating Employers. If the Plan is a standardized plan, all Controlled Group Members will be Participating Employers;
otherwise, if the Plan is a nonstandardized plan, any Controlled Group Member may become a Participating Employer by appropriate action taken to adopt the Plan. 
 (b) Agreement to be Bound. The Lead Employer and each other Participating Employer agrees to be bound by all terms of the Plan.

 15.2 Contributions by Participating Employers. The same schedule for Employer Safe-Harbor Matching, Regular Matching and
Qualified Matching Contributions and/or the same formula for Employer Safe-Harbor Profit Sharing, Regular Profit Sharing and Qualified Profit Sharing Contributions, or Employer Safe-Harbor Pension or Regular Pension Contributions, will apply to
Participants of all Participating Employers. Forfeitures will be determined and applied without regard to the Participating Employer with which the Employee who incurs the Forfeiture or the eligible Participants who will receive an allocation of the
Forfeitures is employed. 
 15.3 Administrative Expenses. The Plan Administrator may apportion any expenses that are connected
with the operation or administration of the Plan or Trust Fund and that are not paid out of Plan Assets among the Participating Employers in any manner the Plan Administrator deems appropriate. 
 15.4 Lead Employer Acts on Behalf of Participating Employers. By adopting the Plan, each Participating Employer consents to and ratifies
the appointment of the Trustee, and also appoints the Lead Employer and the Plan Administrator (if other than the Lead Employer) to act as its designated representative in all matters relating to the Plan and Trust Fund, and agrees that the acts of
the Lead Employer or Plan Administrator will bind the Participating Employer to the same extent as if the Participating Employer had taken those acts itself. The Lead Employer also will have the authority to amend the Plan with respect to all
Participating Employers, and an amendment will be binding on each Participating Employer and its Employees (unless the joint participation in the Plan by the Participating Employer is discontinued pursuant to Sec. 15.6). 
 15.5 Discontinuance of Joint Participation of a Participating Employer. 
 (a) Discontinuance by Action of Lead or Participating Employer. If the Plan is a standardized plan, the joint participation of a
Participating Employer may be discontinued by first converting the Plan into a non-standardized or individually designed plan. 
 If the Plan is a non-standardized plan, the Lead Employer may discontinue the joint participation in the Plan by another Participating Employer, and any Participating Employer may discontinue its joint participation in the Plan with the
other Participating Employers. Any action to remove a Participating Employer must be in the form of an amendment to the Participating Employer Addendum to the Adoption Agreement that removes the employer as a Participating Employer. If the Lead
Employer wishes to discontinue its participation in the Plan, the amendment providing such removal may also designate a different Lead Employer from among the Participating Employers (otherwise, the Lead Employer will continue as such even if it is
no longer a Participating Employer). 
 (b) Automatic Discontinuance Upon Ceasing to Be a Controlled Group Member. A
Participating Employer will automatically cease to be a Participating Employer as of the date it ceases to be a Controlled Group Member. If the Lead Employer and a former Controlled Group Member agree to spin off the portion of the Plan attributable
to the former Controlled Group Member, the Lead Employer will cause a determination to be made of the equitable part of the assets held on account of Employees (and former Employees as so agreed between the Lead Employer and former Controlled Group
Member) of the former Controlled Group Member and their Beneficiaries. The Lead Employer will direct the Trustee to transfer assets representing such equitable part to a separate fund for the plan of the former Controlled Group Member. Such former
Controlled Group Member may thereafter exercise, with respect to such separate fund, all the rights and powers reserved to the Lead Employer with respect to the separate fund. The plan of the former Controlled Group Member will, until amended by the
former Controlled Group Member, continue as an individually designed plan with the same terms as the Plan, except that with respect to the separate plan of the former Controlled Group Member the word “Lead Employer” will thereafter be
considered to refer only to the former Controlled Group Member. Any such spin-off will be effected in such manner that each Participant or Beneficiary would (if the Plan and the plan of the former Controlled Group Member then immediately terminated)
receive a benefit which is equal to or greater than the benefit the individual would have been entitled to receive immediately before such spin-off if the Plan had then terminated. 
 If the Lead Employer determines not to spin off the portion of the Plan attributable to the former Controlled Group Member, the
Contribution Accounts of Participants of the former Controlled Group Member and their Beneficiaries will continue to be held in the Plan for distribution in accordance with the provisions of the Plan. 
 
 15.6 Reorganizations of Participating Employers. If two or more
Participating Employers are consolidated or merged or in the event one or more Participating Employers acquires the assets of another Participating Employer, the Plan will be deemed to have continued, without termination and without a complete
discontinuance of contributions, as to all the Participating Employers involved in such reorganization and their Employees. In such event, in administering the Plan, the corporation resulting from the 

  

					
	© 2001	 	60	 	Basic Plan Document #01

 
consolidation, the surviving corporation in the merger, or the Participating Employer acquiring the assets will be considered as a continuation of all of the
Participating Employers involved in the reorganization. 
 15.7 Acquisition of a Controlled Group Member. If the Plan is a
standardized plan, any business entity that becomes a Controlled Group Member will automatically become a Participating Employer. However, if so specified in the Adoption Agreement, Covered Employment does not include employment during the
transition period described in Code § 410(b)(6)(C) – generally the period beginning on the acquisition date and ending on the last day of the following Plan Year – provided the acquisition qualifies for the transition relief available
under Code § 410(b)(6). 
 If the Plan is a non-standardized plan, any business entity that becomes a Controlled Group Member will not
become a Participating Employer unless and until it is specified as such in the Adoption Agreement and it takes appropriate action to adopt the Plan. 
  

					
	© 2001	 	61	 	Basic Plan Document #01

 ARTICLE XVI – AMENDMENT, TERMINATION AND MERGER 
 16.1 Amendment. 
 (a) Amendment by Lead Employer. The Lead Employer may amend the Plan from time to time in any respect; provided that, an amendment will not change the rights, duties or responsibilities of a Trustee without the express consent of the
Trustee. 
 (b) Amendment by Prototype Sponsor. Putnam Fiduciary Trust Company may amend the Plan from time to time in
any respect (other than by changing an election made in the Adoption Agreement). Any such amendment will be deemed to have been made with the full consent of the Lead Employer. However, Putnam Fiduciary Trust Company will have no duty to amend the
Plan and no Person (including a Participant or Beneficiary, or a Participating Employer) will have any right or claim against Putnam Fiduciary Trust Company for any consequences resulting from any failure to amend the Plan. Putnam Fiduciary Trust
Company will notify the Lead Employer of any amendment at such time and in such manner as is deemed appropriate by Putnam Fiduciary Trust Company. 
 The ability of Putnam Fiduciary Trust Company to amend the Plan will terminate if the Plan ceases to be a prototype plan as provided in Sec. 16.3. 
 No amendment will be effective to the extent it has the effect of decreasing the accrued benefit of any Participant, except to the extent permitted under
Code §411(d)(6) or 412(c)(8). No amendment will decrease the vested interest of any Participant determined without regard to such amendment as of the later of the date the amendment is adopted or the date it becomes effective. 
 16.2 Effect of Amendment in Event of a Prior Termination of Service. Any Benefit (or portion thereof) that has been paid prior to the
effective date of an amendment will not be affected by that amendment except as expressly required by law. Further, if a Participant’s Termination of Service occurred before the effective date of any amendment that alters the manner in which
vesting service or the vested percentage is calculated under the Plan, that amendment will not alter the vested balance of such Participant unless the amendment specifically provides that it applies to terminated Participants or except as expressly
required by law. 
 16.3 Nonconformity to Prototype Plan. The Plan will no longer be a prototype plan and will thereafter be an
individually designed plan as follows: 
 (a) Amendment. The Plan will no longer be a prototype plan if the Lead
Employer amends the Plan in any manner other than by changing the options specified in the Adoption Agreement, adds overriding language in the Adoption Agreement when such language is necessary to satisfy Code § 415 or 416 because of the
required aggregation of multiple plans, or adds model amendments published by the Internal Revenue Service which specifically provide that their adoption will not cause the Plan to be treated as individually designed. If the Lead Employer amends the
Plan by adding overriding language in the Adoption Agreement other than as provided above, the Lead Employer may submit such Plan to the Internal Revenue Service for a determination letter that the prototype status continues with respect to the
Plan, subject to the right of Putnam Fiduciary Trust Company to discontinue its role as sponsor of the prototype pursuant to subsection (d). 
 For so long as the Plan remains a prototype plan, the Lead Employer will promptly notify Putnam Fiduciary Trust Company of any amendment made to the Plan (but failure to provide such notice will not invalidate the
amendment). The Lead Employer will promptly provide notice of its discontinuance of the Plan in the form of this prototype plan to Putnam Fiduciary Trust Company. 
 (b) Funding Waiver. The Plan will no longer be a prototype plan if it is a money purchase pension plan and the Lead Employer
modifies the Plan to reflect a waiver of the minimum funding requirement under Code § 412(d). 
 (c) Failure to
Qualify. The Plan will no longer be a prototype plan if it fails to meet the requirements of Code § 401(a); and the Lead Employer will promptly provide notice of such failure to Putnam Fiduciary Trust Company. 
 (d) Discontinuance by Putnam Fiduciary Trust Company. Continued acceptance of the Plan as a prototype by Putnam Fiduciary Trust
Company is expressly conditioned on compliance with such business and investment standards and requirements as may be established from time to time by Putnam Fiduciary Trust Company. Accordingly, the Plan will no longer be a prototype if Putnam
Fiduciary Trust Company discontinues its role as sponsor of the prototype with respect to the Plan. 
 Putnam Fiduciary Trust
Company will inform the Lead Employer and Plan Administrator if it discontinues its role as sponsor of the prototype with respect to the Plan. 
 16.4 Permanent Discontinuance of Contributions or Termination of Plan. 
 
 (a) Discontinuance of Contributions. The Lead Employer may cause all contributions to be discontinued under the Plan. After such
discontinuance, no Employee will become a Participant in the Plan, no further contributions will be made to the Plan and the balance of the Contribution Accounts of each Participant which has not previously become a Forfeiture will become fully
vested and nonforfeitable as of the date of the discontinuance. Subject to the foregoing, all of the provisions of the Plan will continue in effect, and upon entitlement thereto, distributions will be made in accordance with the provisions of the
Plan. 
 Whether there has been a discontinuance of contributions under the Plan will be determined at the level of the Plan,
and not at the level of any Component; thus, the elimination of any Component will not be a discontinuance of contributions if contributions continue under any other Component. 
  

					
	© 2001	 	62	 	Basic Plan Document #01

 (b) Termination. The Lead Employer may at any time terminate the Plan by
appropriate action that specifies the termination date. After such termination date: 
 (1) No Employee will become a
Participant in the Plan; 
 (2) No further contributions will be made to the Plan except as required to meet pre-termination
date contribution requirements, and for purposes of determining such contributions, Plan Compensation for the Plan Year does not include amounts paid after the termination date; 
 (3) Any Pending Allocation Account will be allocated among the Participants in such manner as may be directed by the Plan Administrator;

 (4) Each Participant will obtain a fully vested and non-forfeitable interest in the balance of all Contribution Accounts
which have not previously become a Forfeiture (subject to the provisions of the Plan regarding Forfeiture in the event of missing Participants or Beneficiaries); and 
 (5) An immediate distribution option will be available to each Participant; provided that the Trust Agreement will continue in force for
the purpose of making such distributions until the Plan Assets have been entirely distributed. 
 Notwithstanding any contrary
provision of the Plan, the Plan Administrator may defer any distribution of benefit payments to Participants and Beneficiaries with respect to which such termination applies until after the receipt of a final determination from the Internal Revenue
Service or any court of competent jurisdiction regarding the effect of such termination on the qualified status of the Plan under Code § 401(a), and appropriate adjustment of Accounts has been made to reflect taxes, costs, and expenses (if any)
incident to such termination. However, any corrective distribution of Excess Contributions or Excess Aggregate Contributions to satisfy the Actual Deferral Percentage Test of Code § 401(k) or the Actual Contribution Percentage or Multiple Use
Test of Code § 401(m) for the Plan Year in which the termination occurs will be made as soon as administratively practicable, but not more than 12 months, after the termination date. If distributions on termination have already been made,
distribution reporting will be amended to show the portion of any such distribution that is a corrective distribution. 
 (c)
Partial Termination. The Lead Employer may declare a partial termination of the Plan or a partial termination may occur by operation of law, as determined by the Lead Employer. If there is a partial termination of the Plan, the balance of the
Contribution Accounts of each Participant who is in a classification with respect to which the partial termination occurs which has not previously become a Forfeiture will become fully vested and nonforfeitable as of the date of the partial
termination. Subject to the foregoing, all of the provisions of the Plan will continue in effect as to each such Participant, and upon entitlement thereto distributions will be made in accordance with the provisions of the Plan. 
 (d) Continuation of Trust Fund. The Trust Fund will continue in effect after termination of the Plan until all assets have been
distributed from the Trust Fund. 
 16.5 Termination Without Action by the Lead Employer. The Plan will terminate as of the
deemed abandonment date and, upon such termination, the provisions of this Article will apply in the same manner as if the Lead Employer had terminated the Plan under Sec. 16.4(b), subject to the following: 
 (a) Distribution Options. As of the deemed abandonment date, the Plan will cease to provide for any form of distribution other than
a single lump-sum payment, except to the extent it is required to provide another form under Sec. 12.6 or Code § 411(d)(6). 
 (b) Vesting. As of the deemed abandonment date, the Plan will be treated as having been terminated under Sec. 16.4(b) for purposes of determining the non-forfeitable interest of Participants in the balance of their Contribution
Accounts unless a partial termination has occurred prior to the deemed abandonment date under Sec. 16.4(c) (in which case, vesting will occur as of the partial termination date). 
 (c) Pending Allocation Accounts As of the deemed abandonment date, any Pending Allocation Account will be applied to pay
administrative expenses and any balance remaining will be allocated among the Participants pro rata based upon the balance of their Contribution Accounts. 
 (d) Distribution of Assets. The Trustee will furnish each Participant with a means to request a distribution of his/her Benefit. Participants must request distribution of their Benefits within 90 days. The
Trustee will distribute the Benefit of Participants who request distribution in good order pursuant to such requests, and will distribute the Benefits of Participants who do not request distribution within such period in the manner required under
Sec. 12.6 or, if none, in a single cash payment. 
 The “deemed abandonment date” for this purpose is the date 60 days after the
Trustee has received evidence that the Lead Employer has ceased business operations (or, if the Lead Employer is a natural person, died), unless another Participating Employer earlier becomes the Lead Employer. Such evidence may include, without
limitation, evidence that the United States Postal Service cannot locate the Lead Employer for purposes of forwarding or delivering written material to such Lead Employer. 
 
 16.6 Merger, Consolidation, or Transfer of Assets. In the case of
any merger or consolidation of the Plan with any other plan, or in the case of the transfer of assets or liabilities of the Plan to any other plan, provision will be made so that each Participant and Beneficiary would (if such other plan then
terminated) receive a benefit immediately after the merger, consolidation, or transfer 

  

					
	© 2001	 	63	 	Basic Plan Document #01

 
which is equal to or greater than the benefit the Participant or Beneficiary would have been entitled to receive immediately before the merger,
consolidation, or transfer (if the Plan had then terminated). 
  

					
	© 2001	 	64	 	Basic Plan Document #01

 ARTICLE XVII – TOP-HEAVY RULES 
 ARTICLE XVII APPLIES ONLY IF THE PLAN IS TOP-HEAVY. 
 17.1 Minimum Contribution. 

 (a) Minimum Contribution Amount. If the Plan is Top-Heavy, the Employer Contributions and Forfeitures (other than
Employer Safe-Harbor Matching, Regular Matching or Qualified Matching Contributions, and Forfeitures allocated as such) allocated to each Top-Heavy Eligible Participant will be not less than the smaller of: 
 (1) 3% of his/her Top-Heavy Compensation for the Plan Year, or such greater percentage as may be specified in the Adoption Agreement to
apply under the circumstances where a defined benefit plan also is maintained by a Controlled Group Member; or 
 (2) A
percent of his/her Top-Heavy Compensation for the Plan Year equal to the highest contribution percentage of any Key-Employee for the Plan Year. 
 The “contribution percentage” for this purpose is the percentage determined by dividing the Employee Pre-Tax Contributions and Employer Contributions and Forfeitures allocated to the Key-Employee for the
Plan Year by his/her Top-Heavy Compensation for the Plan Year. 
 This paragraph (2) will not apply if the Plan is
adopted as a paired plan. 
 Employee Pre-Tax Contributions and Employer Safe-Harbor Matching, Regular Matching and Qualified
Matching Contributions may not be treated as Employer Contributions for purposes of satisfying the minimum contribution requirements of this section. However, such contributions will be treated as Employer Contributions for purposes of determining
the contribution percentage under paragraph (2), and for purposes of determining whether the Plan is Top-Heavy. 
 The minimum
contribution required under this subsection (a) will be provided to any Top-Heavy Eligible Participant even if he/she would not otherwise receive an Employer Regular Profit Sharing Contribution, or Employer Regular Pension Contribution, for the
Plan Year because such contribution is not provided for under the Plan or because the Participant has not completed a specified number of Hours of Service. However, the minimum contribution will not be provided under the Plan to any Participant who
is covered under any other defined contribution or defined benefit plan of any Controlled Group Member if the minimum contribution or benefit requirement that applies under Code § 416 to plans that are Top-Heavy is satisfied under such other
plan or plans with respect to such Participant, as specified in the Adoption Agreement. If any one plan of a set of paired defined contribution plans is specified in the Adoption Agreement as the plan under which the minimum contribution will be
made, and the coverage under the paired plans is not identical, then the minimum contribution will be provided under each paired plan, including the Plan. 
 (b) Method of Satisfying Minimum Contribution. To satisfy the minimum contribution requirement: 
 (1) If the Plan is a profit sharing plan that does not otherwise provide for an Employer Safe-Harbor or Regular Profit Sharing Contribution, an Employer Regular Profit Sharing Contribution will be made on behalf of
each Top-Heavy Eligible Participant in an amount necessary to satisfy the minimum contribution requirement. 
 (2) If the Plan
is a profit sharing plan that provides for an Employer Safe-Harbor Profit Sharing Contribution, the contribution formula under Sec. 6.1 will be applied with the following modifications, unless an additional contribution is elected under paragraph
(6): 
 (i) The contribution will be made on behalf of those Participants who are otherwise entitled to a contribution under
Sec. 6.1 plus the Top-Heavy Eligible Participants (to the extent such groups differ). 
 (ii) The contribution will be
determined using Top-Heavy Compensation for the Plan Year instead of Plan Compensation for the Plan Year (to the extent such definitions differ). 
 (3) If the Plan is a profit sharing plan that does not provide for an Employer Safe-Harbor Profit Sharing Contribution but provides for an Employer Regular Profit Sharing Contribution, the contribution or allocation
formula under Sec. 6.2 will be applied with the following modifications, unless an additional contribution is elected under paragraph (6): 
 (i) The contribution or allocation will be made on behalf of those Participants who are otherwise entitled to a contribution or allocation under Sec. 6.2 plus the Top-Heavy Eligible Participants (to the extent such
groups differ). 
 (ii) The contribution or allocation will be determined using Top-Heavy Compensation for the Plan Year
instead of Plan Compensation for the Plan Year (if the contribution or allocation is otherwise based on Plan Compensation for the Plan Year, and to the extent such definitions differ). 
 
 (iii) If the Plan otherwise provides for a variable
contribution that is allocated among the eligible Participants using a two- or three-step integrated allocation formula, and if the allocation under such formula (with the modifications in (i) and (ii)) would not satisfy the minimum
contribution requirement, the allocation will instead be made using the four-step allocation formula specified in Sec. 6.2(a)(2)(C). 
  

					
	© 2001	 	65	 	Basic Plan Document #01

 (iv) If the Plan otherwise provides for a fixed contribution for each eligible
Participant that is determined using an integrated formula, and the base contribution percentage under such formula is less than the minimum required contribution percentage, the base contribution percentage under such formula will be increased to
equal the minimum contribution percentage for the Plan Year. 
 (v) If the Plan otherwise provides for a variable
contribution that is allocated among the eligible Participants as an equal dollar amount or pursuant to a uniform points allocation formula, or a fixed contribution for each eligible Participant that is determined by reference to a unit of service
(e.g., week or day), and if the contribution or allocation under such formula would not satisfy the minimum contribution requirement, the allocation will instead be made in proportion to Top-Heavy Compensation for the Plan Year. 
 (4) If the Plan is a money purchase pension plan that provides for an Employer Safe-Harbor Pension Contribution, the contribution formula
under Sec. 7.1 will be applied with the following modifications, unless an additional contribution is elected under paragraph (6): 
 (i) The contribution will be made on behalf of those Participants who are otherwise entitled to a contribution under Sec. 7.1 plus the Top-Heavy Eligible Participants (to the extent such groups differ). 
 (ii) The contribution will be determined using Top-Heavy Compensation for the Plan Year instead of Plan Compensation for the Plan Year
(to the extent such definitions differ). 
 (5) If the Plan is a money purchase pension plan that provides for an Employer
Regular Pension Contribution but not an Employer Safe-Harbor Pension Contribution, the contribution or allocation formula under Sec. 7.2 will be applied with the following modifications, unless an additional contribution is elected under paragraph
(6): 
 (i) The contribution or allocation will be made on behalf of those Participants who are otherwise entitled to a
contribution or allocation under Sec. 7.2 plus the Top-Heavy Eligible Participants (to the extent such groups differ). 
 (ii) The contribution or allocation will be determined using Top-Heavy Compensation for the Plan Year instead of Plan Compensation for the Plan Year (to the extent such definitions differ). 
 (iii) If the Plan otherwise provides for a fixed contribution for the Plan that is allocated among the eligible Participants using a
two-step integrated allocation formula, and the allocation under such formula (with the modifications in (i) and (ii)) would not satisfy the minimum contribution requirement, the allocation will instead be made using the four-step allocation
formula specified in Sec. 6.2(a)(2)(C). 
 (iv) If the Plan otherwise provides for a fixed contribution for each eligible
Participant that is determined using an integrated formula, and the base contribution percentage under such formula is less than the minimum required contribution percentage, the base contribution percentage under such formula will be increased to
equal the minimum contribution percentage for the Plan Year. 
 (v) If the Plan otherwise provides for a fixed contribution
for each eligible Participant that is an equal dollar amount, and if the contribution under such formula would not satisfy the minimum contribution requirement, then the total contribution called for under such formula on behalf of all eligible
Participants will be made to the Plan and will be allocated among the eligible Participants in proportion to Top-Heavy Compensation for the Plan Year instead of as an equal dollar amount. 
 (6) If the Plan is a non-standardized plan and if this option is available and is elected in the Adoption Agreement, then in lieu of the
modifications to the contribution or allocation formula under paragraphs (2) through (5), an additional Employer Safe-Harbor Profit Sharing or Regular Profit Sharing Contribution (in that order), or an additional Employer Safe-Harbor Pension or
Regular Pension Contribution (in that order) will be made on behalf of each Top-Heavy Eligible Participant as necessary to satisfy Code § 416. 
 17.2 Vesting. If the Plan is Top-Heavy, the vested percentage of any Participant in his/her Employer Regular Matching or Regular Profit Sharing Contribution Account, or Employer Regular Pension Contribution Account, will be
determined as follows: 
 (a) If the vesting schedule specified in the Adoption Agreement for a Contribution Account provides
for a vested percentage at each year of Service level in Column A which is at least as great as the vested percentage specified in Column B, then the vested percentage of the Participant will be the greater of the vested percentage determined under
the schedule specified in the Adoption Agreement or the vested percentage determined under Column C: 
  

					
	© 2001	 	66	 	Basic Plan Document #01

					
	 A
 Years of Service
	 	 B
 Vested Percentage
	 	 C
 Vested Percentage

	 	 
	 Less than 2
	 	0%	 	0%
	 2
	 	0%	 	20%
	 3
	 	20%	 	40%
	 4
	 	40%	 	60%
	 5
	 	60%	 	80%
	 6
	 	80%	 	100%
	 7 or more
	 	100%	 	100%

 (b) Otherwise, the vested percentage of the Participant will be the greater of the
vested percentage determined under the schedule specified in the Adoption Agreement, or the vested percentage determined under Column B: 
  

			
	 A
 Years of Service
	 	 B
 Vested Percentage

	 
	 Less than 3
	 	0%
	 3 or more
	 	100%

 This section will apply only to a Participant who is credited with at least one Hour of Service on
or after the first day of the Plan Year in which the Plan is Top–Heavy. 
 This section will continue to apply after the Plan ceases to
be Top-Heavy with respect to Participants described in the prior paragraph and all Employees who therefore become Active Participants, unless an option is available and is elected in the Adoption Agreement to have this section cease to apply, or
continue to apply only with respect to those Participants who have at least three years of Service as of the last day of the Plan Year in which the Plan is Top-Heavy, in which case such election will control under the Plan. If it is elected that
this section will cease to apply to all Participants, then the election procedures of Sec. 10.2(k) will apply to any Participant who has at least three years of Service as of the last day of the last Plan Year in which the Plan is Top–Heavy.

 17.3 Code § 415 Adjustment for Limitation Years Beginning Before January 1, 2000. If the Plan is Top-Heavy,
and if during any Limitation Year beginning before January 1, 2000, a Participant is also a participant in a defined benefit plan maintained by any Controlled Group Member, a factor of 1.0 will be substituted for the factor of 1.25 in the
denominators of the Defined Benefit Fraction and the Defined Contribution Fraction (and the adjustment will be made to the transitional rule described in Code § 416(h)(4)) if the Top-Heavy Ratio exceeds 90% for such Limitation Year. Such
substitution also will be made for such Limitation Year if the Plan is Top-Heavy but the Top-Heavy Ratio does not exceed 90%, unless under the terms of the Plan as in effect prior to amendment in the form of this prototype, either a minimum benefit
of 3% per year of service (up to 30%) is provided in a defined benefit plan for such Participant, or a minimum contribution of 7.5% is provided in a defined contribution plan for such Participant. 
 This section will not apply to any Limitation Year beginning on or after January 1, 2000. 
 17.4 Defined Terms. The following definitions will apply for purposes of this Article (or where the context requires elsewhere in the
Plan): 
 (a) Determination Date – means the last day of the preceding Plan Year or, for the first Plan Year, the
last day of such Plan Year. 
 (b) Key Employee – means any individual defined as such in Code §416(i);
generally, any Employee or former Employee (including the Beneficiary of a deceased Employee or former Employee) who at any time during the Top-Heavy Determination Period was: 
 (1) An officer who has Top-Heavy Compensation greater than 50% of the dollar limitation in effect under Code §415(b)(1)(A) for any
such Plan Year. However, no more than 50 Employees (or, if lesser, the greater of three Employees or 10% of the Employees) will be treated as officers. 
 (2) A more than one-half percent owner who owns one of the ten largest interests and who has Top-Heavy Compensation in excess of the dollar limitation under Code §415(c)(1)(A). If two Employees have the same
interest, the one having the greater Top-Heavy Compensation will be treated as having the larger interest. 
 (3) A more than
five-percent owner. 
 (4) A more than one-percent owner who has Top-Heavy Compensation of more than $150,000. 
 An individual’s ownership will be determined using the ownership attribution rules of Code § 318. 
 
 (c) Non-Key Employee – means any Employee or former
Employee (including the Beneficiary of a deceased Employee or former Employee) who is not a Key-Employee. 
 (d) Permissive
Aggregation Group – means the Required Aggregation Group plus any other plan of any Controlled Group Member which, when considered as a group with the Required Aggregation Group, would continue to satisfy the requirements of Code §
401(a)(4) and 410(b). 
 (e) Present Value – means present value calculated using the actuarial factors specified
in the defined benefit plan that is part of the Required or Permissive Aggregation Group, as applicable, or, if this information is gathered on the Adoption Agreement, the actuarial factors specified in the Adoption Agreement. If there is more than
one defined benefit plan that is part of the Required or Permissive Aggregation Group, the actuarial factors used will be those that produce the lowest Top–Heavy Ratio. 
 (f) Required Aggregation Group – means: 
 (1) Each qualified plan of any Controlled Group Member in which at least one Key Employee participates or participated at any time during
the Top -Heavy Determination Period (whether or not the plan has terminated); and 
  

					
	© 2001	 	67	 	Basic Plan Document #01

 (2) Any other qualified plan of any Controlled Group Member which enables a plan
described in (1) to meet the requirements of Code § 401(a)(4) or 410(b). 
 (g) Top-Heavy – means the
condition of the Plan that exists (or would exist) for any Plan Year beginning after December 31, 1983, if: 
 (1) The
Plan is not part of a Required Aggregation Group and the Top-Heavy Ratio for the Plan exceeds 60%. 
 (2) The Plan is a part
of a Required Aggregation Group and the Top-Heavy Ratio for the Required Aggregation Group exceeds 60%. 
 Notwithstanding the
above, the Plan is not Top-Heavy if the Plan is a part of a Permissive Aggregation Group and the Top-Heavy Ratio for the Permissive Aggregation Group does not exceed 60%. 
 (h) Top-Heavy Compensation – means Plan Compensation determined without regard to any exclusions specified in the Adoption
Agreement. 
 (i) Top-Heavy Compensation for the Plan Year – means Top-Heavy Compensation actually paid during,
and the Earned Income for, the Plan Year. However, if it is specified in the Adoption Agreement that only amounts paid after the Entry Date are included in Plan Compensation for purposes of determining or allocating Employer Regular Profit Sharing
Contributions or Employer Regular Pension Contributions, only amounts paid after the Entry Date will be included in Top-Heavy Compensation for the Plan Year for purposes of satisfying the minimum contribution requirement under Sec. 17.1(b) by means
of such type of Employer Contribution. 
 (j) Top-Heavy Determination Period – means the Plan Year containing the
Determination Date and the four preceding Plan Years. 
 (k) Top-Heavy Eligible Participant – means a Participant
who: 
 (1) Is an Active Participant in any Component at any time during the Plan Year, 
 (2) Is an Employee on the last day of the Plan Year, or, if the Plan is a standardized plan, is either an Employee on the last day of the
Plan Year or has at least 501 Hours of Service during the Plan Year; and 
 (3) Is a Non-Key Employee with respect to the Plan
Year or, if the Plan is a non-standardized plan and if this option is available and is elected in the Adoption Agreement, is either a Key- or Non-Key-Employee with respect to the Plan Year. 
 A Participant is not a Top-Heavy Eligible Participant with respect to the Plan if subsection (a) does not apply to the Participant
because he/she is covered under another defined contribution or defined benefit plan that provides for the minimum contribution or benefit required under Code § 416 (but such Participant will be a Top-Heavy Eligible Participant with respect to
such plan). 
 (l) Top-Heavy Ratio – means the ratio determined as follows: 
 (1) If no Controlled Group Member maintains or has maintained any defined benefit plan which during the five-year period ending on the
Determination Date has or has had accrued benefits, the Top-Heavy Ratio for the Plan alone or for the Required or Permissive Aggregation Group, as appropriate, is a fraction, the numerator of which is the sum of the account balances under the
defined contribution plan or plans of all Key Employees as of the Determination Date (including any part of any account balance distributed in the five-year period ending on the Determination Date), and the denominator of which is the sum of all
account balances under the defined contribution plan or plans (including any part of any account balance distributed in the five-year period ending on the Determination Date), both computed in accordance with Code § 416 and the regulations
thereunder. Both the numerator and denominator of the Top-Heavy Ratio will be increased to reflect any contribution not actually made as of the Determination Date, but which is required to be taken into account on that date under Code §416 and
the regulations thereunder. 
 (2) If any Controlled Group Member maintains or has maintained one or more defined benefit
plans which during the five-year period ending on the Determination Date has or has had any accrued benefits, the Top-Heavy Ratio for any Required or Permissive Aggregation Group, as appropriate, is a fraction, the numerator of which is the sum of
account balances under the defined contribution plan or plans of all Key Employees (determined in accordance with paragraph (1) above), and the Present Value of accrued benefits under the defined benefit plan or plans for all Key Employees as
of the Determination Date, and the denominator of which is the sum of all account balances under the defined contribution plan or plans (determined in accordance with paragraph (1) above), and the Present Value of accrued benefits under the
defined benefit plan or plans for all Participants as of the Determination Date, all determined in accordance with Code § 416 and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and
denominator of the Top-Heavy Ratio are increased for any distribution of an accrued benefit made in the five-year period ending on the Determination Date. 
  

					
	© 2001	 	68	 	Basic Plan Document #01

 (3) For purposes of paragraphs (1) and (2) above, the value of account balances
and the Present Value of accrued benefits will be determined as of the most recent Valuation Date that falls within or ends with the twelve-month period ending on the Determination Date, except as provided in Code §416 and the regulations
thereunder for the first and second Plan Years of a defined benefit plan. The account balances and accrued benefits of a Participant (i) who is not a Key Employee but who was a Key Employee in a prior year, or (ii) who has not been
credited with at least one Hour of Service with any employer maintaining the Plan at any time during the five-year period ending on the Determination Date will be disregarded. The calculation of the Top-Heavy Ratio, and the determination of the
extent to which distributions, roll-overs, and transfers are taken into account will be made in accordance with Code § 416 and the regulations thereunder. Deductible Employee Contributions will not be taken into account for purposes of
computing the Top-Heavy Ratio. When aggregating plans, the value of account balances and accrued benefits will be calculated with reference to the Determination Dates that fall within the same calendar year. 
 (4) The accrued benefit of a Participant other than a Key Employee will be determined under the method (if any) that uniformly applies for
accrual purposes under all defined benefit plans maintained by any Controlled Group Member, or if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Code §
411(b)(1)(C). 
  

					
	© 2001	 	69	 	Basic Plan Document #01

 ARTICLE XVIII – LIMITATIONS ON ALLOCATIONS 
 18.1 If Covered Only Under The Plan. If the Participant does not participate in, and has never participated in another qualified plan,
welfare benefit fund (as defined in Code §419(e)), individual medical account (as defined in Code §415(l)(2)) or simplified employee pension (as defined in Code §408(k) maintained by any Controlled Group Member which provides an
Annual Addition for the current Limitation Year, the Annual Additions that may be credited to the Participant’s Contribution Accounts under the Plan for the current Limitation Year will not exceed the Maximum Permissible Amount. 
 If the Annual Additions that would otherwise be contributed or allocated to the Participant’s Contribution Accounts would cause the Annual Additions
for the Limitation Year to exceed the Maximum Permissible Amount, the amount contributed or allocated will be reduced so that the Annual Additions for the Limitation Year will equal the Maximum Permissible Amount, subject to the following rules:

 (a) Permissible Practices. The Plan Administrator may initially determine the Maximum Permissible Amount for a
Participant using the following practices: 
 (1) The Plan Administrator may initially use a reasonable estimate of the
Participant’s 415 Compensation for the Limitation Year, and Employer Contributions then can be made based on such estimate. Then, as soon as is administratively practicable after the end of the Limitation Year, the Maximum Permissible Amount
for the Limitation Year will be determined on the basis of the Participant’s actual 415 Compensation for the Limitation Year. 
 (2) The Plan Administrator may initially determine the Maximum Permissible Amount for a Participant without regard to Employee Pre-Tax and After-Tax Contributions that are subject to refund under subsection (b)(1) and (2), below, and
without regard to the corresponding Employer Matching Contributions that will be subject to forfeiture as a result of such refunds. Employer Safe-Harbor, Regular and Qualified Profit Sharing Contributions, or Employer Regular Pension Contributions,
then can be made based on such determination. 
 The Maximum Permissible Amount for the Limitation Year will be determined by
taking into account the amount disregarded above. 
 (b) Correction of Excess. If as a result of using the permissible
practices in subsection (a), or as a result of an allocation of Forfeitures, or as a result of a reasonable error in determining the amount of Employee Pre-Tax Contributions that may be made with respect to a Participant or under other facts and
circumstances allowed by the Internal Revenue Service, there is an Excess Amount, the Excess Amount will be disposed of as follows: 
 (1) Any Employee After-Tax Contributions (plus attributable gains), to the extent they would reduce the Excess Amount, will be returned to the Participant. Gains will be determined in accordance with a uniform method that is established by
the Plan Administrator and that reasonably reflects the manner in which gain and loss is allocated to Contribution Accounts for the Limitation Year. 
 (2) Any Employee Pre-Tax Contributions (plus attributable gains), to the extent they would reduce the Excess Amount, will be returned to the Participant. Gains will be determined in accordance with a uniform method
that is established by the Plan Administrator and that reasonably reflects the manner in which gain and loss is allocated to Contribution Accounts for the Limitation Year. 
 (3) If an Excess Amount still exists after the application of paragraphs (1) and (2), and any Forfeiture of Employer Safe-Harbor,
Regular or Qualified Matching Contributions under Sec. 5.2(e), the remaining Excess Amount will be disposed of under one of the following methods as specified in the Adoption Agreement: 
 (A) If the individual reduction method is specified in the Adoption Agreement, then: 
 (i) If the Participant is an Active Participant at the end of the Limitation Year, the Excess Amount in the Participant’s
Contributions Accounts will be used to reduce Employer Safe-Harbor Matching, Regular Matching, Safe-Harbor Profit Sharing or Regular Profit Sharing Contributions, or Employer Safe-Harbor or Regular Pension Contributions, (including any allocation of
Forfeitures) for such Participant in the next and succeeding Limitation Years. 
 (ii) If the Participant is not an Active
Participant at the end of the Limitation Year, the Excess Amount will be credited to a Pending Allocation Account. The Pending Allocation Account will be applied as determined by the Plan Administrator to reduce future Employer Safe-Harbor Matching,
Regular Matching, Safe-Harbor Profit Sharing or Regular Profit Sharing Contributions, or Employer Safe-Harbor or Regular Pension Contributions, (including any allocation of Forfeitures) for all remaining Participants in the next and succeeding
Limitation Years. If a Pending Allocation Account is in existence at any time during a particular Limitation Year, all amounts in the Pending Allocation Account must be allocated and reallocated to Participants’ Accounts before any Employer
Contributions may be made to the Plan for that Limitation Year. 
  

					
	© 2001	 	70	 	Basic Plan Document #01

 (B) If the suspense account method is specified in the Adoption Agreement, the Excess
Amount will be held unallocated in a Pending Allocation Account and will be applied as determined by the Plan Administrator to reduce Employer Safe-Harbor Matching, Regular Matching, Safe-Harbor Profit Sharing and Regular Profit Sharing
Contributions, or Employer Safe-Harbor or Regular Pension Contributions, of all Participants in the next and succeeding Limitation Years and will be allocated in such Limitation Years. 
 (C) If the current reallocation method is specified in the Adoption Agreement, the Excess Amount will be allocated and reallocated to
other Active Participants as of the last day of the Limitation Year in proportion to Plan Compensation, provided that such allocation will not cause the Annual Additions to any Participant to exceed the limit specified in this Article. If the full
Excess Amount cannot be reallocated, it will be held unallocated in a Pending Allocation Account and applied as provided above in subparagraph (B). 
 (4) If a Pending Allocation Account is in existence at any time during the Limitation Year pursuant to this section, it will participate in the allocation of the investment gains and losses under the Plan, unless an
option is available and elected in the Adoption Agreement for such a Pending Allocation Account not to share in the allocation of gains and losses, in which case such election will control under the Plan. 
 18.2 If Also Covered Under Another Defined Contribution Plan. 
 (a) Master or Prototype Defined Contribution Plan. If, in addition to the Plan, the Participant is covered under another qualified master
or prototype defined contribution plan, a welfare benefit fund (as defined in Code § 419(e)), an individual medical account (as defined in Code § 415(l)(2)), or simplified employee pension (as defined in Code §408(k)), maintained by a
Controlled Group Member which provides an Annual Addition during the current Limitation Year: 
 (1) The Annual Additions
which may be credited to a Participant’s Contributions Accounts under the Plan for the current Limitation Year will not exceed the Maximum Permissible Amount reduced by the Annual Additions credited to the Participant’s accounts under the
other qualified plans, welfare benefit funds, individual medical accounts or simplified employee pensions for the current Limitation Year. If the Annual Additions with respect to the Participant under other qualified plans, welfare benefit funds,
individual medical accounts or simplified employee pensions are less than the Maximum Permissible Amount and the Annual Additions that would otherwise be contributed or allocated to the Participant’s Contributions Accounts under the Plan would
cause the Annual Additions for the Limitation Year to exceed this limitation, the amount contributed or allocated will be reduced so that the Annual Additions under all such plans and funds for the Limitation Year will equal the Maximum Permissible
Amount. If the Annual Additions with respect to the Participant under such other qualified plans, welfare benefit funds, individual medical accounts or simplified employee pensions in the aggregate are equal to or greater than the Maximum
Permissible Amount, no amount will be contributed or allocated to the Participant’s Contributions Accounts under the Plan for the Limitation Year. 
 (2) The Plan Administrator may use the permissible practices specified in Sec. 18.1(a). 
 (3)
If as a result of using the permissible practices in Sec. 18.1(a), or as a result of the allocation of Forfeitures, or as a result of a reasonable error in determining the amount of Elective Deferrals that may be made with respect to a Participant
or under other facts and circumstances allowed by the Internal Revenue Service, a Participant’s Annual Additions under the Plan and such other plans would result in an Excess Amount for a Limitation Year, the Excess Amount will be deemed to
consist of the Annual Additions last allocated, except that Annual Additions attributable to a simplified employee pension will be deemed to have been allocated first, followed by Annual Additions attributable to a welfare benefit fund or an
individual medical account, regardless of the actual allocation date. 
 (4) If an Excess Amount was allocated to a
Participant on an allocation date of the Plan which coincides with an allocation date of another plan, the Excess Amount attributed to the Plan will be the product of: 
 (A) The total Excess Amount allocated as of such date, times 
 (B) The ratio of (i) the Annual Additions allocated to the Participant for the Limitation Year as of such date under the Plan to
(ii) the total Annual Additions allocated to the Participant for the Limitation Year as of such date under this and all the other qualified master or prototype defined contributions plans. 
 Any Excess Amount attributed to the Plan will be disposed in the manner described in Sec. 18.1(b). 
  

					
	© 2001	 	71	 	Basic Plan Document #01

 (b) Defined Contribution Plan That is Not a Master or Prototype Defined Contribution
Plan. If the Participant is covered under another qualified defined contribution plan maintained by a Controlled Group Member which is not a Master or Prototype Plan, Annual Additions which may be credited to the Participant’s Contribution
Accounts under the Plan for any Limitation Year will be limited in accordance with subsection (a) as though the other plan were a Master or Prototype Plan unless other limitations are specified in the Adoption Agreement. 
 18.3 If Also Covered Under Defined Benefit Plan. If the Plan was in existence prior to the first day of the first Limitation Year
beginning on or after January 1, 2000, and if during such Limitation Year any Controlled Group Member maintained a qualified defined benefit plan covering any Participant in the Plan, the sum of the Participant’s Defined Benefit Fraction
and Defined Contribution Fraction will not exceed 1.0 in any such Limitation Year. This limit will be met in the manner specified under the terms of the Plan as in effect prior to amendment in the form of this prototype by either reducing the
Participant’s Projected Annual Benefit in one or more of the qualified defined benefit plans that provide current accruals, or by limiting Annual Additions, as necessary so that the sum of the Defined Benefit Fraction and the Defined
Contribution Fraction does not exceed 1.0. 
 This limit will not apply for any Limitation Year beginning on or after January 1, 2000.

 18.4 Defined Terms. The following definitions will apply for purposes of this Article (or where the context requires
elsewhere in the Plan): 
 (a) 415 Compensation – means Plan Compensation, unless a different definition is
available and is elected in the Adoption Agreement, in which case such definition will control under the Plan. In any event, 415 Compensation will be determined without regard to any exclusions from Plan Compensation specified in the Adoption
Agreement and without regard to the limit imposed under Code § 401(a)(17). For Limitation Years beginning on or after January 1, 1998, 415 Compensation includes Elective Deferrals and contributions under a cafeteria plan described in Code
§ 125 or a Code § 457 plan (but it does not include such amounts prior to such Limitation Year). 
 If this option
is available and is elected in the Adoption Agreement with respect to Plan Compensation, 415 Compensation will be imputed during periods of permanent and total disability (within the meaning of Code § 22(e)(3)). The amount imputed hereunder is
the 415 Compensation the disabled Participant would have received if he/she had been paid at the rate of compensation paid immediately before becoming permanently and totally disabled. 
 (b) 415 Compensation for the Limitation Year – means 415 Compensation actually paid or includible in gross income during such
Limitation Year, except that the Plan Administrator may elect to include on a uniform and consistent basis and pursuant to applicable regulations any de minimis amounts earned but not paid during a year because of the timing of pay periods and pay
dates which are paid during the first few weeks of the next year. 
 (c) Annual Additions – means the sum of the
following amounts credited to a Participant’s account for the Limitation Year: 
 (1) Employer contributions. 

(2) Employee contributions. 
 (3) Forfeitures. 
 (4) Amounts allocated after March 31, 1984, to an individual
medical account (as defined in Code § 415(l)(2)) which is part of a pension or annuity plan maintained by a Controlled Group Member. 
 (5) Amounts derived from contributions paid or accrued after December 31, 1985, in taxable years ending after such date, which are attributable to post-retirement medical benefits allocated to the separate
account of a Key Employee (as defined in Code § 419A(d)(3)), under a welfare benefit fund (as defined in Code §419(e)), maintained by a Controlled Group Member. 
 (6) Amounts allocated under a simplified employee pension (as defined in Code § 408(k)). 
 (7) Any allocation of any amount that has been transferred from a terminating defined benefit plan (or gain allocable thereto) to an
account under any defined contribution plan maintained by a Controlled Group Member that is described in Code § 4980(d)(2)(C). 
 Any Excess Amount applied in the Limitation Year in accordance with this Article to reduce Employer Safe-Harbor Matching, Regular Matching, Safe-Harbor Profit Sharing or Regular Profit Sharing Contributions, or Employer Safe-Harbor or
Regular Pension Contributions, will be considered Annual Additions for such Limitation Year. 
 
 Excess Deferrals that are distributed no later than the first April 15 following the close of the taxable year of the Participant in
accordance with Treasury Reg. § 1.402(g)-1(e)(2) or (3) are not Annual Additions. Otherwise, contributions do not fail to be Annual Additions merely because they are Excess Deferrals, Excess Contributions or Excess Aggregate Contributions,
or merely because Excess Contributions or Excess Aggregate Contributions are corrected through distribution or recharacterization in order to satisfy the Actual Deferral Percentage Test of Code § 401(k) or the Actual Contribution Percentage
Test of Code §401(m), or the multiple use test. 
 Employer Safe-Harbor, Regular or Qualified Matching Contributions that
are forfeited because the Employee Pre-Tax or After-Tax Contributions on which they are based are refunded pursuant to Sec. 18.1(b) are not Annual Additions. 
  

					
	© 2001	 	72	 	Basic Plan Document #01

 (d) Defined Benefit Fraction – means a fraction, the numerator of which is
the sum of the Participant’s Projected Annual Benefits under all the defined benefit plans (whether or not terminated) maintained by any Controlled Group Member, and the denominator of which is the lesser of 125% of the dollar limitation
determined for the Limitation Year under Code §§ 415(b) and (d) or 140% of the Participant’s Highest Average Compensation, including any adjustments under Code §415(b). Notwithstanding the previous sentence, if the
Participant was a participant as of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined benefit plans maintained by any Controlled Group Member which were in existence on May 6, 1986, the
denominator of this fraction will not be less than 125% of the sum of the annual benefits under such plans which the Participant had accrued as of the close of the last Limitation Year beginning before January 1, 1987, disregarding any changes
in the terms and conditions of the Plan after May 5, 1986. The preceding sentence applies only if the defined benefit plans individually and in the aggregate satisfied the requirements of Code § 415 for all Limitation Years beginning
before January 1, 1987. 
 (e) Defined Contribution Fraction – means a fraction, the numerator of which is
the sum of the Annual Additions to the Participant’s account under all the defined contribution plans (whether or not terminated) maintained by any Controlled Group Member for the current and all prior Limitation Years (including the Annual
Additions attributable to the Participant’s nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by any Controlled Group Member, and the Annual Additions attributable to all welfare benefit
funds (as defined in Code §419(e)), individual medical accounts (as defined in Code §415(l)(2)), and simplified employee pensions (as defined in Code §408(k)) maintained by any Controlled Group Member), and the denominator of which is
the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with any Controlled Group Member (regardless of whether a defined contribution plan was maintained by any Controlled Group Member). The maximum
aggregate amount in any Limitation Year is the lesser of 125% of the dollar limitation in effect under Code § 415(c)(1)(A) or 35% of the Participant’s 415 Compensation for such year. If the Participant was a participant as of the end of
the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans maintained by any Controlled Group Member which were in existence on May 6, 1986, the numerator of this fraction will
be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of the Plan. Under the adjustment, an amount equal to the product of (i) the excess of the sum of the fractions over 1.0 times
(ii) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before
January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Code §415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The
Annual Addition for any Limitation Year beginning before January 1, 1987 will not be recomputed to treat all employee contributions as Annual Additions. 
 (f) Excess Amount – means the excess of the Participant’s Annual Additions over the Maximum Permissible Amount for the
Limitation Year. 
 (g) Highest Average Compensation – means the average 415 Compensation for the three
consecutive years of Service with a Controlled Group Member that produce the highest average. 
 (h) Limitation Year
– means the twelve-consecutive-month period ending on the last day of the Plan Year, unless a different definition is available and is elected in the Adoption Agreement, in which case such definition will control under the Plan. All qualified
plans maintained by all Controlled Group Members must use the same Limitation Year. If the Limitation Year is amended to a different twelve-consecutive-month period, the new Limitation Year must begin on a date within the Limitation Year in which
the amendment is made. 
 (i) Master or Prototype Plan – means a plan the form of which is the subject of a
favorable opinion letter from the Internal Revenue Service. 
 (j) Maximum Permissible Amount – means the maximum
Annual Addition that may be contributed or allocated to a Participant’s Contribution Accounts under the Plan for any Limitation Year, which will not exceed the lesser of: 
 (1) $30,000 (or such other amount as may be in effect under Code §415(c)(1)(A) for the Limitation Year). 
 If a short Limitation Year is created because of an amendment changing the Limitation Year to a different twelve-consecutive-month period,
the dollar limit above will be multiplied by the number of months (full months) in the short Limitation Year and divided by 12. 
 (2) 25% of the Participant’s 415 Compensation for the Limitation Year. 
 The limitation referred to in
paragraph (2) will not apply to any contribution for medical benefits (within the meaning of Code §401(h) or 419A(f)(2)) which is otherwise treated as an Annual Addition under Code §415(l)(1) or 419A(d)(2). 
 (k) Projected Annual Benefit – means the annual retirement benefit (adjusted to an actuarially equivalent straight-life
annuity if such benefit is expressed in a form other than a straight-life annuity or qualified joint and survivor annuity) to which 

  

 73 

 
an individual would be entitled under the terms of a defined benefit plan assuming the individual will continue employment until normal retirement age under
that plan (or current age, if later), and the individual’s compensation for the current Limitation Year and all other relevant factors used to determine benefits under the Plan will remain constant for all future Limitation Years. 

 

					
	© 2001	 	74	 	Basic Plan Document #01

 ARTICLE XIX – LIMIT ON ELECTIVE DEFERRALS, ADP/ACP TESTS 
 SEC. 19.1 APPLIES ONLY IF THE PLAN IS A PROFIT SHARING PLAN. 
 19.1 Return of Excess Deferrals. 
 (a) Refund of Excess Deferrals. A
Participant may assign all or a portion of his/her Excess Deferrals for his/her taxable year to the Plan and request a refund from the Plan. The Plan Administrator will cause a refund to be made to the Participant of any such Excess Deferrals (and
the gain or loss allocable thereto) by April 15 of the taxable year following the taxable year in which the deferral was made, provided a timely and proper refund request is received from the Participant. 
 Excess Deferrals refunded under this section may result in a Forfeiture of Employer Safe-Harbor Matching, Regular Matching and/or
Qualified Matching Contributions as provided in Sec. 5.2(e). 
 (b) Request for Refund. A Participant’s request
for refund of Excess Deferrals must be received by March 1 of the year after the taxable year in which the amounts were deferred under the Plan. The Participant must represent that if such amounts are not distributed, the Participant’s
Employee Pre-Tax Contributions, when added to other Elective Deferrals, will exceed the limit imposed under Code § 402(g) for the taxable year in which he/she made the Employee Pre-Tax Contributions. 
 A Participant will be deemed to have submitted a request for refund to the extent he/she has Excess Deferrals for the taxable year taking
into account only Employee Pre-Tax Contributions under the Plan and Elective Deferrals under any other plan maintained by a Controlled Group Member. 
 (c) Determining Gain or Loss. Excess Deferrals to be distributed to a Participant will be adjusted for gain or loss allocable thereto using the same method specified for Excess Contributions under Sec. 19.2(d),
applied solely by reference to the Employee Pre-Tax Contribution Account of the Participant. 
 (d) Reduction for Excess
Contributions. Excess Deferrals which would otherwise be distributed pursuant to this section will be reduced, in accordance with applicable regulations, by the Excess Contributions that have previously been distributed or recharacterized
pursuant to Sec. 19.2(c) for the Plan Year beginning with or within the taxable year of the Participant. 
 SEC. 19.2 APPLIES ONLY IF THE PLAN IS A
PROFIT SHARING PLAN. 
 19.2 Adjustment of Contributions Required by Code § 401(k). 
 (a) Actual Deferral Percentage Test. The Plan will satisfy the requirements of either paragraph (1), (2) or (3) each Plan
Year: 
 (1) 1.25x Test. The Plan satisfies this requirement if the Actual Deferral Percentage for the current Plan
Year of the Eligible Employees who are Highly Compensated Employees for the current Plan Year does not exceed the following: 
 (A) If the current year testing method is specified in the Adoption Agreement, 1.25 times the Actual Deferral Percentage for the current Plan Year of the group of Eligible Employees who are Non-Highly Compensated Employees for the current
Plan Year. 
 (B) If the prior year testing method is specified in the Adoption Agreement, 1.25 times the Actual Deferral
Percentage for the prior Plan Year of the group of Eligible Employees who were Non-Highly Compensated Employees for the prior Plan Year. 
 (2) 2x/2%+ Test. The Plan satisfies this requirement if the Actual Deferral Percentage for the current Plan Year of the Eligible Employees who are Highly Compensated Employees for the current Plan Year does not
exceed the following: 
 (A) If the current year testing method is specified in the Adoption Agreement, the lesser of 2 times
or 2% plus the Actual Deferral Percentage for the current Plan Year of the group of Eligible Employees who are Non-Highly Compensated Employees for the current Plan Year. 
 (B) If the prior year testing method is specified in the Adoption Agreement, the lesser of 2 times or 2% plus the Actual Deferral
Percentage for the prior Plan Year of the group of Eligible Employees who were Non-Highly Compensated Employees for the prior Plan Year. 
 (3) Safe-Harbor Contributions. The Plan satisfies this requirement for a Plan Year beginning on or after January 1, 1999, if: 
 (A) The Plan is designated as a Safe-Harbor Plan in the Adoption Agreement and Employer Safe-Harbor Matching and/or Safe-Harbor Profit
Sharing Contributions are made for the Plan Year under the Plan, or if this option is available and elected in the Adoption Agreement, safe–harbor contributions are made for the Plan Year under another plan maintained by the Participating
Employers; and 
 (B) The Plan Administrator provides such information to Eligible Employees as is required under Code §
401(k)(12)(D) – generally, at least 30, but not more than 90, days before the beginning of the Plan Year, the Plan Administrator will provide each Eligible Employee information as to his/her rights and obligations under the 

  

					
	© 2001	 	75	 	Basic Plan Document #01

 
Plan. If an Employee becomes an Eligible Employee after the 90th day before the beginning of the Plan Year and does not receive the information for that reason, the information must be provided no more than 90 days before the Employee becomes an Eligible Employee, but not later than the date the
Employee becomes an Eligible Employee. 
 If the Plan is a profit sharing plan and there is an age and service
requirement imposed on participation in the Employer Safe-Harbor Matching or Safe-Harbor Profit Sharing Component, or on participation in the other plan that provides for safe-harbor contributions, that is greater than the age and service
requirement imposed on participation in the Employee Pre-Tax Component, the Employee Pre-Tax Component will be treated as two such Components – one covering those Participants who have reached age 21 and completed one year of Service, and the
other covering those Participants who have not reached age 21 or not completed one year of Service. The Component covering those Participants who have not reached age 21 or not completed one year of Service must comply with one of the tests in
paragraphs (1) or (2), even if the Component covering those Participants who have reached age 21 and completed one year of Service complies with this paragraph (3). 
 An election to use the current year testing method can be undone only if the Plan meets the requirements for changing to the prior year
testing method set forth in Notice 98-1 (or subsequent guidance issued by the Internal Revenue Service). For this purpose, reliance upon paragraph (3) above to satisfy this section will be deemed to be an election to use the current year
testing method. 
 (b) Determining and Allocating the Excess Contributions. The Plan will have Excess Contributions if
neither paragraph (1), (2) nor (3) of subsection (a) is satisfied for a Plan Year. The Excess Contributions will first be determined by starting with the Highly Compensated Employee(s) who has the highest Deferral Percentage, and
reducing his/her Deferral Percentage to equal that of the Highly Compensated Employee(s) who has the next highest Deferral Percentage, and continuing in that manner until either paragraph (1) or (2) of subsection (a) is satisfied. The
Excess Contributions will equal the sum total of the percentage reduction for each Highly Compensated Employee multiplied by his/her 414(s) Compensation for the Plan Year. 
 The Excess Contributions will then be allocated among the Highly Compensated Employees starting with the Highly Compensated Employee(s)
with the highest ADP Amounts, and reducing his/her ADP Amounts to equal those of the Highly Compensated Employee(s) with the next highest ADP Amounts, and continuing in that manner until the Excess Contributions have been allocated among the Highly
Compensated Employees. 
 (c) Treatment of Allocated Excess Contributions. The portion of the Excess Contributions
allocated to each Highly Compensated Employee will be treated as follows: 
 (1) If Employee After-Tax Contributions are
allowed under the Plan, the Plan Administrator may direct that all or a portion of the Excess Contributions allocated to each Highly Compensated Employee be treated and reported as an amount distributed to the Participant and then contributed to the
Plan as an Employee After-Tax Contribution unless an option is available and is elected in the Adoption Agreement not to allow such recharacterization or to allow such re-characterization only at the election of the Participant, in which case such
election will control under the Plan. Recharacterized amounts will remain 100% vested and will continue to be treated as an Employer Contribution for the purposes specified in Treas. Reg. § 1.401(k)-1(f)(3)(ii)(B), but will be subject to the
same distribution options as Employee After-Tax Contributions under the Plan. Amounts may not be re-characterized to the extent that such amounts, in combination with other Employee After-Tax Contributions made by the Participant, would exceed any
limits imposed on Employee After-Tax Contributions under the Plan and, if recharacterization is allowed at the election of the Participant, amounts may not be recharacterized to the extent such recharacterization would cause the Plan to fail (or
further fail) the Actual Contribution Percentage Test. Recharacterization must occur no later than two and one-half months after the last day of the Plan Year with respect to which the Excess Contributions relate, and will be deemed to occur no
earlier than the date the last Highly Compensated Employee is informed of the amount recharacterized and the consequences of such recharacterization. Recharacterized amounts will be reported as taxable to the Participant for the taxable year of the
Participant in which the Participant would have received those amounts had the Participant elected to receive them in cash, determined on a “first-in, first-recharacterized” basis. 
 (2) Otherwise, to the extent not corrected through recharacterization under
paragraph (1), the portion of the Excess Contributions allocated to each Highly Compensated Employee (plus any gain and minus any loss allocable thereto) will be distributed to the Highly Compensated Employee no later than the last day of the Plan
Year following the Plan Year to which the Excess Contributions relate. However, to the extent such amounts are not distributed within 2 1/2 months after the last day of the preceding Plan Year, a 10% excise tax will be imposed with respect to the undistributed amount on the Participating Employers. 
 Excess Contributions distributed or recharacterized under this section for a Plan Year will be reduced by the amount of any Excess
Deferrals previously distributed to the Participant for the taxable year of the Participant ending with or within the Plan 

  

					
	© 2001	 	76	 	Basic Plan Document #01

 
Year. If the entire Benefit of a Highly Compensated Employee has been distributed during the Plan Year (or prior to a corrective distribution under this
section), the distribution will be deemed to have been a corrective distribution to the extent that a corrective distribution would have been required under this section. 
 Excess Contributions that are recharacterized will be attributed to Employee Pre-Tax Contributions. 
 Excess Contributions (plus any gain and minus any loss allocable thereto) that are distributed will be attributed to Employee Pre-Tax
Contributions and to Employer Contributions that were treated as ADP Amounts for the Plan Year in such order as may be established by the Plan Administrator. If the Plan Administrator does not establish an order, Excess Contributions will be
attributed first to Employee Pre-Tax Contributions, and next to the following Employer Contributions in the following order to the extent that such contributions were treated as ADP Amounts for the Plan Year: Employer Regular Matching Contributions,
Employer Qualified Matching Contributions, Employer Regular Profit Sharing Contributions, and Employer Qualified Profit Sharing Contributions. 
 Employee Pre-Tax Contributions that are recharacterized or distributed under this section may result in a Forfeiture of Employer Safe-Harbor Matching, Regular Matching and/or Qualified Matching Contributions as
provided in Sec. 5.2(e). 
 (d) Determining Gain or Loss. The Excess Contributions to be distributed to a Participant
will be adjusted for gain or loss for the Plan Year plus, if this option is available and is elected in the Adoption Agreement, gain or loss for the “gap period” – that is, the period between the end of the Plan Year and the date of
distribution. 
 The gain or loss on Excess Contributions allocated to any Participant for the Plan Year will be determined in
accordance with the following: 
 (1) If this option is available and is elected in the Adoption Agreement, the gain or loss
allocable to Excess Contributions for the Plan Year will be determined in accordance with a uniform method that is established by the Plan Administrator and that reasonably reflects the manner in which gain and loss is allocated to Contribution
Accounts for the Plan Year. 
 (2) Otherwise, the safe–harbor method will be used whereby the gain or loss allocable to
Excess Contributions for the Plan Year is equal to the gain or loss allocated to the Participant’s Employee Pre-Tax Contribution Account, and to the Contribution Accounts (or subaccounts thereunder) reflecting Employer Contributions that have
been treated as ADP Amounts for the Plan Year multiplied by a fraction. The numerator of the fraction is the Excess Contributions to be distributed to the Participant for the Plan Year, and the denominator of the fraction is sum of: 
 (A) The balance, as of the beginning of the Plan Year, of the Participant’s Employee Pre-Tax Contribution Account and the
Contribution Accounts (or subaccounts thereunder) reflecting Employer Contributions that were treated as ADP Amounts for prior Plan Years; plus 
 (B) The Participant’s Employee Pre-Tax Contributions, and the Employer Contributions that are treated as ADP Amounts for the Plan Year. 
 The allocable gain or loss for the gap period (if included in the distribution)
will be equal to 10% of the amount of gain or loss determined above, multiplied by the number of calendar months that have elapsed between the end of the Plan Year and the date of the distribution. In determining the number of calendar months which
have elapsed, any distribution made on or before the 15th day of any month will be treated as having been made on the last day of the preceding month, and
any distribution made after the 15th day of any month will be treated as having been made on the first day of the next month. 
 (e) Authority to Limit Contributions by Highly Compensated Employees. The Plan Administrator may at any time during the Plan Year
make an estimate of the amount of Employee Pre-Tax Contributions that will be permitted under this section for the Plan Year and may reduce the maximum percent or amount permitted to be contributed by Highly Compensated Employees to the extent the
Plan Administrator determines in its sole discretion to be necessary to satisfy the section. 
 (f) Aggregation of
Plans. If the Plan satisfies the requirements of Code § 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 sections of the Code only if aggregated with
the Plan, then this section will be applied as if all such plans were a single plan. If the prior year testing method is specified in the Adoption Agreement, any adjustments to the Actual Deferral Percentage of the Non-Highly Compensated Employees
for the prior year will be made in accordance with Notice 98-1 and any superseding guidance issued by the Internal Revenue Service. Plans may be aggregated in order to satisfy Code § 401(k) only if they use the same testing method and only if
they have the same Plan Year. 
 If a Highly Compensated Employee participates in two or more plans maintained by any
Controlled Group Member to which Elective Deferrals are made, all such contributions must be aggregated for purposes of applying the provisions of this section. This provision will be applied by treating all such plans with Plan Years ending within
the same calendar year as a single plan unless mandatorily disaggregated pursuant to regulations under Code § 401(k). 
  

					
	© 2001	 	77	 	Basic Plan Document #01

 (g) Disaggregation of Collective Bargaining Employees. If Collective Bargaining
Employees participate in the Plan, the portion of the Plan benefiting the members of each collective bargaining unit will be treated as a separate Plan for purposes of applying this section. However, at the discretion of the Plan Administrator, two
or more separate collective bargaining units may be aggregated and treated as one unit for this purpose provided the combinations of units is reasonable and reasonably consistent from year to year. 
 (h) Mergers, Spin-Offs and Asset Transfers. The Plan Administrator will determine the appropriate manner in which the Actual
Deferral Percentage Test is to be applied In the event of a merger, spin-off or asset transfer involving the Plan, based upon such authority (if any) as may be issued by the Internal Revenue Service. 
 (i) Records. The Plan Administrator will maintain (or cause to be maintained) records sufficient to demonstrate compliance with
this section and to show the amount of Employer Contributions treated as ADP Amounts. 
 19.3 Adjustment of Contributions Required by
Code § 401(m). 
 (a) Actual Contribution Percentage Test. The Plan will satisfy the requirements of
either paragraph (1), (2) or (3) each Plan Year: 
 (1) 1.25x Test. The Plan satisfies this requirement if
the Actual Contribution Percentage for the current Plan Year of the Eligible Employees who are Highly Compensated Employees for the current Plan Year does not exceed the following: 
 (A) If the current year testing method is specified in the Adoption Agreement, 1.25 times the Actual Contribution Percentage for the
current Plan Year of the group of Eligible Employees who are Non-Highly Compensated Employees for the current Plan Year. 
 (B) If the prior year testing method is specified in the Adoption Agreement, 1.25 times the Actual Contribution Percentage for the prior Plan Year of the group of Eligible Employees who were Non-Highly Compensated Employees for the prior
Plan Year. 
 (2) 2x/2%+ Test. The Plan satisfies this requirement if the Actual Contribution Percentage for the
current Plan Year of the Eligible Employees who are Highly Compensated Employees for the current Plan Year does not exceed the following: 
 (A) If the current year testing method is specified in the Adoption Agreement, the lesser of 2 times or 2% plus the Actual Contribution Percentage for the current Plan Year of the group of Eligible Employees who are
Non-Highly Compensated Employees for the current Plan Year. 
 (B) If the prior year testing method is specified in the
Adoption Agreement, the lesser of 2 times or 2% plus the Actual Contribution Percentage for the prior Plan Year of the group of Eligible Employees who were Non-Highly Compensated Employees for the prior Plan Year. 
 (3) Safe-Harbor Contributions. The Plan satisfies this requirement for a Plan Year beginning on or after January 1, 1999, if:

 (A) The Plan is a profit sharing plan; 
 (B) The Plan is designated as a Safe-Harbor Plan in the Adoption Agreement and Employer Safe-Harbor Matching and/or Safe-Harbor Profit
Sharing Contributions are made for the Plan Year under the Plan, or if this option is available and is elected in the Adoption Agreement, safe-harbor contributions are made for the Plan Year under another plan maintained by the Participating
Employers; 
 (C) The Plan does not provide for Employer Safe-Harbor Matching, Regular Matching or Qualified Matching
Contributions based on Employee Pre-Tax and/or After-Tax Contributions in excess of 6% of Plan Compensation, and, if the Plan provides for Employer Safe-Harbor Matching Contributions and discretionary Employer Regular Matching Contributions, such
discretionary contributions made on behalf of any Eligible Employee do not exceed 4% of Plan Compensation for the Plan Year; and 
 (D) The Plan Administrator provides such information to Eligible Employees as is
required under Code § 401(k)(12)(D) – generally, at least 30, but not more than 90, days before the beginning of the Plan Year, the Plan Administrator will inform each Eligible Employee of his/her rights and obligations under the Plan. If
an Employee becomes an Eligible Employee after the 90th day before the beginning of the Plan Year and does not receive the information for that reason,
such information must be provided no more than 90 days before the Employee becomes an Eligible Employee, but not later than the date the Employee becomes an Eligible Employee. 
 If the Plan provides for Employee After-Tax Contributions, such contributions must satisfy one of the tests in paragraphs (1) or (2),
above, notwithstanding that contributions are otherwise provided that satisfy this paragraph (3). 
 An election to use the
current year testing method can be undone only if the Plan meets the requirements for changing 

  

					
	© 2001	 	78	 	Basic Plan Document #01

 
to the prior year testing method set forth in Notice 98-1 (or subsequent guidance issued by the Internal Revenue Service). For this purpose, reliance upon
paragraph (3) above to satisfy this section will be deemed to be an election to use the current year testing method. 
 (b) Determining and Allocating the Excess Aggregate Contributions. The Plan will have Excess Aggregate Contributions if neither paragraph (1), (2) nor (3) of subsection (a) is satisfied for a Plan Year. The Excess
Aggregate Contributions will first be determined by starting with the Highly Compensated Employee(s) who has the highest Contribution Percentage, and reducing his/her Contribution Percentage to equal that of the Highly Compensated Employee(s) who
has the next highest Contribution Percentage, and continuing in that manner until either paragraph (1) or (2) of subsection (a) is satisfied. The Excess Aggregate Contributions will equal the sum total of the percentage reduction for
each Highly Compensated Employee multiplied by his/her 414(s) Compensation for the Plan Year. 
 The Excess Aggregate
Contributions will then be allocated among the Highly Compensated Employees starting with the Highly Compensated Employee(s) with the highest ACP Amounts, and reducing his/her ACP Amounts to equal those of the Highly Compensated Employee(s) with the
next highest ACP Amounts, and continuing in that manner until the Excess Aggregate Contributions have been allocated among the Highly Compensated Employees. 
 (c) Treatment of Allocated Excess Aggregate Contributions. The portion of the Excess Aggregate Contribution allocated to each
Highly Compensated Employee will be treated as follows: 
 (1) To the extent that the portion of the Excess Aggregate
Contributions allocated to the Highly Compensated Employee is attributable to Employer Regular Matching Contributions and he/she would not be vested in such Employer Regular Matching Contributions if his/her Termination of Service occurred on the
last day of the Plan Year with respect to which such contributions were made, the amount will be treated as a Forfeiture and will be applied in the manner specified in the Adoption Agreement. 
 (2) Otherwise, the portion of the Excess Aggregate Contributions allocated to each
Highly Compensated Employee (plus any gain and minus any loss allocable thereto) will be distributed to the Highly Compensated Employee no later than the last day of the Plan Year following the Plan Year to which the Excess Aggregate Contributions
relate. However, if such amounts are distributed more than 2 1/2 months after the last day of the preceding Plan
Year, a 10% excise tax will be imposed with respect to the undistributed amount on the Participating Employers. 
 If
the Benefit of a Highly Compensated Employee has been distributed in full during the Plan Year (or prior to a corrective distribution under this section), the distribution will be deemed to have been a corrective distribution to the extent that a
corrective distribution would have been required under this section. 
 Excess Aggregate Contributions will be attributed to
Employee After-Tax Contributions and to Employer Contributions that were treated as ACP Amounts for the Plan Year in such order as may be established by the Plan Administrator. If the Plan Administrator does not establish an order, Excess Aggregate
Contributions will be attributed first to Employee After-Tax Contributions, next to the following Employer Contributions in the following order to the extent that such contributions were treated as ACP Amounts for the Plan Year: Employer Regular
Matching Contributions, Employer Qualified Matching Contributions, Employer Qualified Profit Sharing Contributions, Employer Safe-Harbor Matching Contributions, Employer Safe-Harbor Profit Sharing Contributions, and finally to Employee Pre-Tax
Contributions that were treated as ACP Amounts for the Plan Year. 
 Employee After-Tax Contributions that are distributed
under this section may result in a Forfeiture of Employer Safe-Harbor Matching, Regular Matching and/or Qualified Matching Contributions as provided in Sec. 5.2(e). 
 (d) Determining Gain or Loss. The Excess Aggregate Contributions to be distributed to a Participant will be adjusted for gain or
loss for the Plan Year plus, if this option is available and is elected in the Adoption Agreement, gain or loss for the “gap period” – that is, the period between the end of the Plan Year and the date of distribution. 
 The gain or loss on Excess Aggregate Contributions allocated to any Participant for the Plan Year will be determined in accordance with
the following: 
 (1) If this option is available and is elected in the Adoption Agreement, the gain or loss allocable to
Excess Aggregate Contributions for the Plan Year will be determined in accordance with a uniform method that is established by the Plan Administrator and that reasonably reflects the manner in which income and loss is allocated to Contribution
Accounts for the Plan Year. 
 (2) Otherwise, the safe–harbor method will be used whereby the gain or loss allocable to
Excess Aggregate Contributions for the Plan Year will be equal to the gain or loss allocated to the Participant’s Employee After-Tax Contribution Account and to the Contribution Accounts (or subaccounts thereunder) reflecting Employee Pre-Tax
Contributions and Employer Contributions that have been treated as ACP Amounts for the Plan Year multiplied by a fraction. The numerator of the fraction is the Excess Aggregate Contributions to be distributed to the Participant for the Plan Year,
and the denominator of the fraction is sum of: 
 
 (A) The balance, as of the beginning of the Plan Year, of the Participant’s Employee After-Tax Contribution Account and the Contribution Accounts (or subaccounts thereunder) reflecting Employee Pre-Tax Contributions and Employer
Contributions that have been treated as ACP Amounts for prior Plan Years; plus 
  

					
	© 2001	 	79	 	Basic Plan Document #01

 (B) The Employee After-Tax Contributions and the Employee Pre-Tax Contributions and
Employer Contributions that are treated as ACP Amounts for the Plan Year. 
 The allocable gain or loss for the gap period (if included in the distribution), will be equal to 10% of the amount of gain or loss determined above, multiplied by the number of calendar months that have elapsed between the end of the Plan
Year and the date of the distribution. In determining the number of calendar months which have elapsed, any distribution made on or before the 15th day of
any month will be treated as having been made on the last day of the preceding month, and any distribution made after the 15th day of any month will be
treated as having been made on the first day of the next month. 
 (e) Authority to Limit Contributions By
Highly Compensated Employees. The Plan Administrator may at any time during the Plan Year make an estimate of the amount of Employee After-Tax Contributions and Employer Regular Matching Contributions that will be permitted under this section
for the Plan Year and may reduce the maximum percent or amount permitted to be contributed as Employee Pre-Tax or After-Tax Contributions by Highly Compensated Employees to the extent the Plan Administrator determines to be necessary to satisfy this
section. 
 The Lead Employer further reserves the right to amend the schedule for Employer Regular Matching Contributions to
reduce or eliminate such contributions for Highly Compensated Employees to be made with respect to Match Eligible Contributions made after the later of the effective date or adoption date of the amendment. 
 (f) Aggregation of Plans. If the Plan satisfies the requirements of Code § 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 sections of the Code only if aggregated with the Plan, then this section will be applied as if all such plans were a single plan. If the prior year testing
method is being used, any adjustments to the Actual Contribution Percentage of the Non-Highly Compensated Employees for the prior year will be made in accordance with Notice 98-1 and any superseding guidance issued by the Internal Revenue Service.
Plans may be aggregated in order to satisfy Code § 401(m) only if they use the same testing method and only if they have the same Plan Year. 
 If a Highly Compensated Employee participates in two or more plans maintained by any Controlled Group Member to which Employee After-Tax Contributions or Employer Safe-Harbor Matching, Regular Matching or Qualified
Matching Contributions are made, all such contributions must be aggregated for purposes of applying the provisions of this section. This provision will be applied by treating all such plans with Plan Years ending within the same calendar year as a
single plan unless mandatorily disaggregated pursuant to regulations under Code § 401(m). 
 (g) Disaggregation of
Collective Bargaining Employees. If Collective Bargaining Employees participate in the Plan, the portion of the Plan benefiting the members of each collective bargaining unit will be treated as a separate plan for purposes of applying this
section. This section will not apply to the portion of the Plan benefiting Collective Bargaining Employees. 
 (h) Mergers,
Spin-Offs and Asset Transfers. The Plan Administrator will determine the appropriate manner in which the Actual Contribution Percentage Test is to be applied in the event of a merger, spin-off or asset transfer involving the Plan, based upon
such authority (if any) as may be issued by the Internal Revenue Service. 
 (i) Records. The Plan Administrator will
maintain (or cause to be maintained) records sufficient to demonstrate compliance with this section and to show the amount of the Employee Pre-Tax Contributions and the Employer Contributions treated as ACP Amounts. 
 19.4 No Multiple Use of Alternative Limitations. This section will apply only if the Plan does not rely on Sec. 19.2(a)(3) to satisfy the
Average Deferral Percentage Test, and the 1.25x Test is not satisfied under either Sec. 19.2 or 19.3 (after the recharacterization, distributions or Forfeitures called for under such sections). 
 (a) Multiple Use Test. The sum of the Actual Deferral Percentage and the Actual Contribution Percentage of the group of Eligible
Employees who are Highly Compensated Employees for the current Plan Year (after adjustment of each under Sec. 19.2 and 19.3) will not exceed the greater of the following: 
 (1) The sum of the following amounts: 
 (A) 1.25 multiplied by the greater of the Actual Deferral Percentage or the Actual Contribution Percentage of the group of Eligible Employees who are Non-Highly Compensated Employees; and 
 (B) The lesser of 2 multiplied by, or 2% plus, the lesser of the Actual Deferral Percentage or the Actual Contribution Percentage of the
group of Eligible Employees who are Non-Highly Compensated Employees. 
 (2) The sum of the following amounts: 
 (A) 1.25 multiplied by the lesser of the Actual Deferral Percentage or the Actual Contribution Percentage of the group of Eligible
Employees who are Non-Highly Compensated Employees; and 
  

					
	© 2001	 	80	 	Basic Plan Document #01

 (B) The lesser of 2 multiplied by, or 2% plus, the greater of the Actual Deferral
Percentage or the Actual Contribution Percentage of the group of Eligible Employees who are Non-Highly Compensated Employees. 
 The Actual Deferral Percentage and Actual Contribution Percentage of the group of Eligible Employees who are Non-Highly Compensated Employees that is used above will be Actual Deferral Percentage and Actual Contribution Percentage for the
same Plan Year used in Sec. 19.2 and 19.3 (depending on whether the current year or prior year testing method is used). 
 (b)
Correcting for Multiple Use. If the Multiple Use Test is not satisfied, the Plan Administrator may direct that additional corrective action will be taken to: 
 (1) Reduce the Actual Deferral Percentage (until the test is satisfied). 
 (2) Reduce the Actual Contribution Percentage (until the test is satisfied). 
 (3) Proportionately reduce the Actual Deferral Percentage and Actual Contribution Percentage (until the test is satisfied). 
 However, if a correction method election is available and is elected in the Adoption Agreement, such correction method will control under
the Plan. 
 19.5 Exception to Information and Consent Requirements. Excess Deferrals, Excess Contributions and Excess
Aggregate Contributions may be distributed without regard to any information or consent requirements otherwise imposed on distributions from the Plan. 
 19.6 Defined Terms. For purposes of this Article (or where the context requires elsewhere in the Plan), the following definitions will apply: 
 (a) ACP Amounts – means the sum of the following: 
 (1) The Employee After-Tax Contributions made by the Participant for the Plan Year (including Employee Pre-Tax Contributions
recharacterized as Employee After-Tax Contributions under Sec. 19.2(c)(1)), but excluding any such contributions refunded to comply with the Annual Addition limit of Code § 415. 
 (2) The Employer Regular Matching Contributions made on behalf of the Participant for the Plan Year, but excluding any such contributions
to the extent that the Plan Administrator directs that such contributions be treated as ADP Amounts for the Plan Year, and excluding any such contributions that are deemed to be Forfeitures pursuant to Sec. 5.2(e). 
 If the Plan provides for Employer Safe-Harbor Matching Contributions but does not satisfy the requirements of Sec. 19.3(a)(3), the
Employer Safe-Harbor Matching Contributions made on behalf of the Participant for the Plan Year will be treated in the same manner as described above for Employer Regular Matching Contributions, to the extent allowed or required under the correction
procedures contained in Revenue Procedure 2001-17 on Employee Plan Compliance Resolution System or subsequent guidance issued by the Internal Revenue Service. 
 (3) The Employer Qualified Matching Contributions made on behalf of the Participant for the Plan Year to the extent that the Plan
Administrator directs that such contributions be treated as ACP Amounts for the Plan Year, but excluding any such contributions that are deemed to be Forfeitures pursuant to Sec. 5.2(e). 
 (4) The Employer Qualified Profit Sharing Contributions made on behalf of the Participant for the Plan Year to the extent that the Plan
Administrator directs that such contributions be treated as ACP Amounts for the Plan Year. 
 (5) The Employer Safe-Harbor
Profit Sharing Contributions made on behalf of the Participant for the Plan Year, but only to the extent that such contributions exceed the minimum required (that is, 3% of Plan Compensation) to satisfy the safe-harbor requirements of Code §
401(k)(12)(C), and only to the extent the Plan Administrator directs that such contributions in excess of the minimum required be treated as ACP Amounts for the Plan Year. 
 (6) To the extent the Plan Administrator so directs, any of the following amounts: 
 (A) Employee Pre-Tax Contributions, (provided that the Actual Deferral Percentage Test is satisfied both with and without the exclusion
of such contributions), but excluding any such contributions refunded to comply with the Annual Addition limit of Code § 415. 
 (B) Employer Regular Profit Sharing Contributions made on behalf of the Participant for the Plan Year (provided that such contributions satisfy the requirements to be Employer Qualified Profit Sharing Contributions and further provided that
the non-discrimination requirements of Code § 401(a)(4) are satisfied both with and without the exclusion of such contributions). 
 If the Plan provides for Employer Safe-Harbor Profit Contributions but does not satisfy the requirements of Sec. 19.2(a)(3), the Employer Safe-Harbor Profit Sharing Contributions made on behalf of the Participant for
the Plan Year will 

  

					
	© 2001	 	81	 	Basic Plan Document #01

 
be treated in the same manner as described above for Employer Regular Profit Sharing Contributions, to the extent allowed or required under the correction
procedures contained in Revenue Procedure 2001-17 on Employee Plan Compliance Resolution System or subsequent guidance issued by the Internal Revenue Service (otherwise, they will be treated as described in paragraph (5)). However, Employer
Safe-Harbor Profit Sharing Contributions may be treated as ACP Amounts regardless of whether it is specified in the Adoption Agreement that such treatment is permitted for Employer Regular Profit Sharing Contributions. 
 Employee After-Tax Contributions will be included in the ACP Amounts for the Plan Year in which such contributions were paid into the
Trust Fund. However, if Employee After-Tax Contributions are collected by payroll withholding or by check or other instrument delivered to a Participating Employer or Plan Administrator, such contributions will be included in the ACP Amounts for the
Plan Year in which they were so withheld or delivered if they are then transferred to the Trust Fund within a reasonable time after the end of the Plan Year. 
 Elective Deferrals and Employer Contributions made for a Plan Year will be included as part of the ACP Amounts for such Plan Year only if
paid to the Trustee before the end of the 12-month period immediately following the Plan Year; otherwise, they will be included as part of the ACP Amounts for the Plan Year in which paid to the Trustee. 
 (b) Actual Contribution Percentage – means the average of the Contribution Percentages of the group of Eligible Employees who
are Non-Highly Compensated Employees, and of the group of Eligible Employees who are Highly Compensated Employees. 
 If the
prior year testing method is being used, for the first Plan Year that the Plan permits any Participant to make Employee After-Tax Contributions or for which Employer Regular Matching Contributions are made (and provided this is not a successor
plan), for purposes of the prior year testing method, the Actual Contribution Percentage for the prior Plan Year of the group of Eligible Employees who are Non-Highly Compensated Employees for the prior Plan Year will be deemed to be the greater of:

 (1) 3%; or 
 (2) The Actual Contribution Percentage for the current Plan Year of the group of Eligible Employees who are Non-Highly Compensated Employees for the current Plan Year. 
 If the prior year testing method is being used, and there has been a plan coverage change as defined in Notice 98-1 or subsequent guidance
issued by the Internal Revenue Service, the Actual Contribution Percentage for Eligible Employees who are Non-Highly Compensated Employees for the prior Plan Year will be the weighted average of the percentages for the various prior year subgroups
calculated in accordance with Notice 98-1 or subsequent guidance issued by the Internal Revenue Service. However, if 90% or more of the total number of Non-Highly Compensated Employees from all prior year subgroups are from a single prior year
subgroup, or under such other circumstances as may be permitted by the Internal Revenue Service, the Plan Administrator may elect to use the Actual Contribution Percentage for such single prior year subgroup in lieu of using a weighted average.

 The Actual Contribution Percentage will be calculated to the nearest one-hundredth of one percent. 
 The Plan Administrator will direct the manner in which the Actual Contribution Percentage will be determined in the event of a merger or
spin-off involving the Plan during the Plan Year. 
 (c) Actual Deferral Percentage – means the average of the
Deferral Percentages of the group of Eligible Employees who are Non-Highly Compensated Employees, and of the group of Eligible Employees who are Highly Compensated Employees. 
 If the prior year testing method is being used, for the first Plan Year that the Plan permits any Participant to make Employee Pre-Tax
Contributions (and provided this is not a successor plan), for purposes of the prior year testing method, the Actual Deferral Percentage for the prior Plan Year of the group of Eligible Employees who are Non-Highly Compensated Employees for the
prior Plan Year will be deemed to be the greater of: 
 (1) 3%; or 
 (2) The Actual Deferral Percentage for the current Plan Year of the group of Eligible Employees who are Non-Highly Compensated Employees
for the current Plan Year. 
 If the prior year testing method is being used, and there has been a plan coverage change as
defined in Notice 98-1 or subsequent guidance issued by the Internal Revenue Service, the Actual Deferral Percentage of the group of Eligible Employees who are Non-Highly Compensated Employees for the prior Plan Year will be the weighted average of
the percentages for the various prior year subgroups calculated in accordance with Notice 98-1 or subsequent guidance issued by the Internal Revenue Service. However, if 90% or more of the total number of Non-Highly Compensated Employees from all
prior year subgroups are from a single prior year subgroup, or under such other circumstances as may be permitted by the Internal Revenue Service, the Plan Administrator may elect to use the Actual Deferral Percentage for such single prior year
subgroup in lieu of using a weighted average. 
 The Actual Deferral Percentage will be calculated to the nearest
one-hundredth of one percent. 
  

					
	© 2001	 	82	 	Basic Plan Document #01

 The Plan Administrator will direct the manner in which the Actual Deferral Percentage
will be determined in the event of a merger or spin-off involving the Plan during the Plan Year. 
 (d) ADP Amounts
– means the sum of the following: 
 (1) The Employee Pre-Tax Contributions made on behalf of the Participant for the
Plan Year, including any Excess Deferrals of Highly Compensated Employees that are distributed under Sec. 19.1, but excluding any Excess Deferrals of Non-Highly Compensated Employees made under the plans of the Controlled Group Members, and
excluding any such contributions refunded to comply with the Annual Addition limit of Code § 415. 
 (2) The Employer
Qualified Matching Contributions made on behalf of the Participant for the Plan Year, but excluding any such contributions that the Plan Administrator directs be treated as ACP Amounts for the Plan Year, and excluding any such contributions that are
treated as Forfeitures pursuant to Sec. 5.2(e). 
 (3) The Employer Qualified Profit Sharing Contributions made on behalf of
the Participant for the Plan Year, but excluding any such contributions that the Plan Administrator directs be treated as ACP Amounts for the Plan Year. 
 (4) To the extent the Plan Administrator directs, any of the following amounts: 
 (A)
Employer Regular Profit Sharing Contributions made on behalf of the Participant for the Plan Year (provided that such contributions satisfy the requirements to be Employer Qualified Profit Sharing Contributions and further provided that the
non-discrimination requirements of Code § 401(a)(4) are satisfied both with and without the exclusion of such contributions). 
 (B) Employer Regular Matching Contributions made on behalf of the Participant for the Plan Year (provided that such contributions satisfy the requirements to be Employer Qualified Matching Contributions), but excluding any such
contributions that are treated as Forfeitures pursuant to Sec. 5.2(e). 
 If the Plan provides for Employer Safe-Harbor
Matching Contributions but does not satisfy the requirements of Sec. 19.2(a)(3), the Employer Safe-Harbor Matching Contributions made on behalf of the Participant for the Plan Year will be treated in the same manner as described above for Employer
Regular Matching Contributions, to the extent allowed or required under the correction procedures contained in Revenue Procedure 2001-17 on Employee Plan Compliance Resolution System or subsequent guidance issued by the Internal Revenue Service.
Similarly, if the Plan provides for Employer Safe-Harbor Profit Contributions but does not satisfy the requirements of Sec. 19.2(a)(3), the Employer Safe-Harbor Profit Sharing Contributions made on behalf of the Participant for the Plan Year will be
treated in the same manner as described above for Employer Regular Profit Sharing Contributions, to the extent allowed or required under the correction procedures contained in Revenue Procedure 2001-17 on Employee Plan Compliance Resolution System
or subsequent guidance issued by the Internal Revenue Service. However, Employer Safe-Harbor Matching and Profit Sharing Contributions may be treated as ADP Amounts regardless of whether it is specified in the Adoption Agreement that such treatment
is permitted for Employer Regular Matching and Profit sharing Contributions. 
 Elective Deferrals and Employer Contributions
made for a Plan Year will be included as part of the ADP Amounts for such Plan Year only if paid to the Trustee before the end of the 12-month period immediately following the Plan Year; otherwise, they will be included in the ADP Amounts for the
Plan Year in which paid to the Trustee. 
 (e) Contribution Percentage – means the ratio (expressed as a
percentage) determined by dividing the ACP Amounts of the Eligible Employee for the Plan Year by his/her 414(s) Compensation for the Plan Year. 
 (f) Deferral Percentage – means the ratio (expressed as a percentage) determined by dividing the ADP Amounts of the Eligible Employee for the Plan Year by his/her 414(s) Compensation for the Plan Year.

 (g) Eligible Employee – means: 
 (1) For purposes of calculating the Actual Deferral Percentage, any Participant who is eligible to make Employee Pre-Tax Contributions for
any portion of the Plan Year (regardless of whether he/she makes such contributions). 
 (2) For purposes of calculating the
Actual Contribution Percentage: 
 (A) Any Participant who is eligible to make Employee After-Tax Contributions for any
portion of the Plan Year (regardless of whether he/she makes such contributions); 
 (B) Any Participant who would be
eligible to receive an Employer Safe-Harbor, Regular or Qualified Matching Contribution for the Plan Year were he/she to have made Match Eligible Contributions (regardless of whether he/she makes such contributions); or 
 (C) If Employee Pre-Tax Contributions are treated as ACP Amounts for the Plan Year, any Participant who is eligible to make Employee

  

					
	© 2001	 	83	 	Basic Plan Document #01

 
Pre-Tax Contributions for any portion of the Plan Year (regardless of whether he/she makes such contributions). 
 The Plan Administrator may direct that Non-Highly Compensated Employees who have not attained age 21 or have not completed one year of
Service (or who have not yet reached the Entry Date specified by the Plan Administrator that is not later than the latest Entry Date that would be permissible under Code § 410(b)), may be disregarded and treated as not being Eligible Employees.
However, this is permitted only if the portion of the Component that covers Participants (either Highly Compensated Employees or Non-Highly Compensated Employees) who have not attained age 21 or have not completed one year of Service (or who have
not yet reached the applicable Entry Date), and the remaining portion of the Component each satisfy the coverage requirements of Code § 410(b). 
 (h) Excess Deferrals – means the amount of any Elective Deferrals made for the taxable year of a Participant in excess of the limit for such year under Code § 402(g). 
 (i) 414(s) Compensation for the Plan Year – means Plan Compensation for the Plan Year if such definition satisfies Code §
414(s), or such other definition of compensation that satisfies Code § 414(s) and is directed to be used for the Plan Year by the Plan Administrator, but in all events disregarding any amounts in excess of the limit imposed under Code §
401(a)(17). 
 The Plan Administrator may direct that different definitions of 414(s) Compensation for the Plan Year be used
for different Plan Years, but the same definition must be used for all Participants for a particular Plan Year. 414(s) Compensation for the Plan Year only includes amounts paid after the Entry Date for the applicable Component, unless directed
otherwise by the Plan Administrator. 
  

					
	© 2001	 	84	 	Basic Plan Document #01

 ARTICLE XX – TRUST PROVISIONS 
 20.1 Appointment and Acceptance of Putnam Fiduciary Trust Company. 
 (a)
Appointment. If so specified in the Adoption Agreement, the Lead Employer appoints Putnam Fiduciary Trust Company to be the trustee of the Trust Fund, and represents that all necessary action has been taken for the appointment of Putnam
Fiduciary Trust Company as such and that the trust provisions of this Article constitute a legal, valid and binding obligation of the Lead Employer. 
 (b) Acceptance. Putnam Fiduciary Trust Company accepts its appointment as such and agrees to perform its duties as Trustee under this Article. 
 (c) Role. Putnam Fiduciary Trust Company will serve as a non-discretionary, directed trustee of the Trust Fund as described in
ERISA §403(a). Putnam Fiduciary Trust Company is responsible for maintaining custody of the assets held in the Trust Fund, for investing those assets as directed by the Person assigned this function pursuant to the Plan, and for making
distributions to payees as directed by the Plan Administrator. 
 Putnam Fiduciary Trust Company may serve as recordkeeper
with respect to all or a portion of the Plan pursuant to the terms of a separate recordkeeping agreement. That agreement governs the duties and responsibilities of Putnam Fiduciary Trust Company as recordkeeper, and this Article governs the duties
and responsibilities of Putnam Fiduciary Trust Company as Trustee. 
 (d) Direction. Except to the extent expressly
provided in this Article, Putnam Fiduciary Trust Company will have no duty to take any action unless the Lead Employer, Plan Administrator or other responsible Person provides Putnam Fiduciary Trust Company with instructions in a form and manner
required by Putnam Fiduciary Trust Company. 
 Putnam Fiduciary Trust Company may conclusively rely upon and be protected in
acting in good faith upon any representation or direction from the Lead Employer, Plan Administrator or other responsible Person, or any other notice, request, consent, certificate, or other document believed by Putnam Fiduciary Trust Company to be
genuine and properly executed. Putnam Fiduciary Trust Company may recognize standing requests, directions, requisitions or instructions. 
 20.2 Trust Fund. 
 (a) Trust Fund. The Trust Fund consists of all the money, securities, debt
instruments and other property acceptable to Putnam Fiduciary Trust Company which may be transferred, assigned and delivered to Putnam Fiduciary Trust Company from time to time to be held in trust hereunder, together with the investments made with
them, the proceeds received from them, and the gains and accumulations on them, and the portion thereof from time to time remaining, to be held and disposed of by Putnam Fiduciary Trust Company (without distinction between principal and interest) in
accordance with the terms and provisions of the Plan and proper directions received by Putnam Fiduciary Trust Company. 
 Certain Plan Assets (including, but not limited to, Segregated Investment Portfolios, Participant loan notes, insurance contracts and securities or debt instruments of the Lead Employer, a Controlled Group Member or a Predecessor Employer)
may be held by the Plan Administrator or such other entity as Putnam Fiduciary Trust Company may appoint as custodian or subcustodian on behalf of Putnam Fiduciary Trust Company. 
 (b) Exclusive Purpose. The Trust Fund will be used for the exclusive purpose of providing benefits to Participants and
Beneficiaries and defraying reasonable expenses of administering the Plan, as provided in ERISA. The Trust Fund may not be used for, or diverted to, other purposes and no amendment will be effective if it causes such diversion. However, this
exclusive purpose requirement and prohibition on diversion will not prevent the return of amounts to any source pursuant to express provisions of the Plan. 
 (c) Other Trust Funds. The Trust Fund constitutes a single and independent trust. If other trust funds are established for the Plan, those other trust funds are separate from this Trust Fund and are not
governed by this Article. The Lead Employer is responsible for establishing and supervising the various trust funds for the Plan. Putnam Fiduciary Trust Company has no duty or authority to inquire into the existence or operation of any other trust
fund, and will not be responsible for any Plan Assets held in any other trust fund. 
 (d) Tax Exemption. The Lead
Employer is responsible for ensuring that the Plan is a qualified plan under Code § 401(a) and that the Trust Fund is entitled to tax exemption as a trust under Code § 501(a), including ensuring that the trust is a qualified domestic trust
because all substantial decisions of the trust are controlled by U.S. corporations, partnerships, citizens, or residents. Putnam Fiduciary Trust Company is entitled to assume that the Plan and Trust Fund are so qualified and exempt, until it
receives notice to the contrary from the Lead Employer. 
 20.3 Putnam’s Role with Respect to Contributions. 

 (a) Receipt of Assets. Putnam Fiduciary Trust Company
will receive and accept for the Trust Fund all money, securities and other property acceptable to it that is transferred, assigned and delivered to it from any source by or at the direction of the Lead Employer or Plan Administrator. Putnam
Fiduciary Trust Company has no duty or authority to inquire into the source of any assets transferred to it or the authority or right of the transferor of such assets to transfer them to Putnam Fiduciary Trust Company. 
  

					
	© 2001	 	85	 	Basic Plan Document #01

 (b) No Duty to Require Contributions. Putnam Fiduciary Trust Company will maintain
safe custody of such money, securities and other property as it actually receives and accepts for the Trust Fund. However, Putnam Fiduciary Trust Company has no duty or authority to require any contributions or transfers to be made under the Plan to
Putnam Fiduciary Trust Company, compute any amount to be contributed or transferred under the Plan to Putnam Fiduciary Trust Company, determine whether amounts received by Putnam Fiduciary Trust Company comply with the Plan, the Code, ERISA or other
applicable law, or enforce contribution amounts for sufficiency under the Code or ERISA. 
 (c) Location and Evidence of
Ownership. Except as permitted by ERISA, Putnam Fiduciary Trust Company will not maintain the indicia of ownership of any Plan Assets of the Trust Fund outside the jurisdiction of the district courts of the United States. 
 (d) Return of Unidentified Assets. If Putnam Fiduciary Trust Company receives any money, securities or other property from a source
other than a Participating Employer and has not received appropriate notification that such assets are to be accepted for the Trust Fund, Putnam Fiduciary Trust Company is authorized to return such assets to the source from which received or to the
Lead Employer. Putnam Fiduciary Trust Company will not be liable for any assets returned in such circumstances. 
 20.4 Putnam’s
Role with Respect to Investments. 
 (a) Processing Transactions. No investment transaction for the Trust Fund
will be processed until Putnam Fiduciary Trust Company receives direction in proper form. Investment transactions will be processed either as soon as administratively practicable thereafter or, if later, on the scheduled date for processing.

 Putnam Fiduciary Trust Company may rely conclusively on any investment directions communicated to it by the Person
authorized to give such directions and will have no responsibility to see that the investment directions comply with the terms of the Plan. However, if Putnam Fiduciary Trust Company receives any direction that appears to it in its sole judgment to
be incomplete or unclear, it will not be required to act on such directions and may either hold such amounts uninvested without liability until proper directions are received or deposit such amount in the Default Investment under subsection (b). In
the absence of proper investment directions, Putnam Fiduciary Trust Company will not be liable for interest, or market gains or losses on any cash balances maintained in the Trust Fund. 
 (1) Legitimate Delay. Putnam Fiduciary Trust Company may delay the processing of any investment transaction for any legitimate
business reason (including, but not limited to, failure of systems or computer programs, failure of the means of the transmission of data, force majeure, the failure of a service provider to provide timely values or prices, or to correct for any
errors or omissions). 
 (2) No Guarantee of Processing Time. Putnam Fiduciary Trust Company is not a guarantor of
timely processing of any investment transaction with respect to the Plan or any Person, nor will it have any responsibility for market fluctuations. 
 (3) Other Limitations. Except as may otherwise be required by ERISA, Putnam Fiduciary Trust Company will invest the Trust Fund as directed by the Person responsible for such matters, and Putnam Fiduciary Trust
Company will have no discretionary control over, nor any other discretion regarding, the investment or reinvestment of any asset of the Trust Fund. Putnam Fiduciary Trust Company has no duty or authority to provide investment advice with respect to
the assets of the Trust Fund, monitor investment performance or the diversification of assets, question any investment direction it receives in proper form, or inquire into the authority or right of any Person to make any investment direction which
Putnam Fiduciary Trust Company receives in proper form. Putnam Fiduciary Trust Company will not be liable for any loss of any kind which may result from any action taken by it in accordance with an investment direction it receives in proper form or
from any action omitted because no such direction is received. 
 (b) Default Investment. 
 (1) Designation. The Lead Employer will designate an investment (the “Default Investment”) which will serve as the
directed investment for any cash in the Trust Fund for which Putnam Fiduciary Trust Company has not received some other investment direction in proper form and which is not returned pursuant to the provisions of the Plan. 
 (2) Compatibility. The Default Investment may be any Mutual Fund, common trust fund or collective investment fund whether or not
maintained or advised by Putnam Fiduciary Trust Company or any of its affiliates, interest bearing account of Putnam Fiduciary Trust Company or an affiliated financial organization, or other investment. However, such investment must be acceptable to
Putnam Fiduciary Trust Company and compatible with its procedures for depositing cash into the investment and for withdrawing cash from it for reinvestment in other assets, as directed. 
 (3) Changes. The Default Investment will be designated in such manner as Putnam Fiduciary Trust Company may reasonably require. The
Lead Employer may change that designation from time to time by delivering a new designation to Putnam Fiduciary Trust Company. Until a new designation is received, Putnam Fiduciary Trust Company is entitled to rely on the latest designation provided
to it without further inquiry or verification. 
  

					
	© 2001	 	86	 	Basic Plan Document #01

 (c) Investment Restrictions. Putnam Fiduciary Trust Company will hold only those
assets or categories of assets mutually agreed to between it and the Lead Employer. 
 The Lead Employer may add or remove
types, categories, or classes of assets or investments with reasonable notice to and the consent of Putnam Fiduciary Trust Company. Further, the Lead Employer may limit the available investment options under the Plan, and may impose separate
limitations for different Accounts or for terminated Participants. 
 (d) Delegation of Investment Control to Participants
and Beneficiaries. The Lead Employer may direct that one or more Mutual Funds, Pooled Investment Funds, Employer Stock Funds and/or Segregated Investment Portfolios be made available as permissible investment options under the Plan and may
permit Participants and Beneficiaries to control the investment of Plan Assets attributable to some or all of their Contribution Accounts among those investment options pursuant to the Plan. The Plan Administrator will be responsible for delivering
to each Participant and Beneficiary a copy of the current prospectus for any investment option in which his/her Contribution Accounts are to be invested as required by any federal or state law. Putnam Fiduciary Trust Company will have no liability
for the investment performance of Accounts where a Participant or Beneficiary has control of the investments, without regard to whether the Participant or Beneficiary has actually exercised control with respect to such Contribution Accounts.

 (e) Delegation of Investment Control to Investment Manager. The Lead Employer may engage an Investment Manager to
manage the investment of all or any specified portion of the Trust Fund. To effectuate such an engagement, an investment management agreement will be entered into between the Lead Employer and the Investment Manager that sets forth the
responsibilities and liabilities of the Investment Manager. 
 An Investment Manager will have the authority to direct Putnam
Fiduciary Trust Company as to (and have full responsibility for) the investment of that portion of the Trust Fund under its investment control for so long as the engagement of the Investment Manager remains in effect. The portion of the Trust Fund
under the investment control of the Investment Manager will be segregated from the remaining portion of the Trust Fund, but the indicia of ownership will remain with Putnam Fiduciary Trust Company. The Investment Manager will have the same
investment authority as the Lead Employer. However, the Lead Employer will have the voting power with respect to all stocks and other assets held in that portion of the Trust Fund under the investment control of the Investment Manager unless
such voting control is delegated under the investment management agreement to the Investment Manager. 
 Putnam Fiduciary
Trust Company will act strictly in accordance with the directions of the Investment Manager, and will be fully protected in relying on such investment directions. Putnam Fiduciary Trust Company will not have the authority to question any such
direction, review any investments, make any suggestions to, or evaluate the performance of, any Investment Manager. The Investment Manager may issue orders for the purchase, conversion, or sale of securities directly to a broker-dealer, including a
brokerage facility of the Investment Manager, and investments may be made in shares of investment companies and/or Pooled Investment Funds for which the Investment Manager (or its affiliate) may be acting as an investment manager or is in some other
way connected. If requested by Putnam Fiduciary Trust Company, notification of each order directed to a broker-dealer (or a copy thereof) will be given to Putnam Fiduciary Trust Company by the Investment Manager. 
 Unless the Lead Employer engages Putnam Fiduciary Trust Company or an affiliate of Putnam Fiduciary Trust Company as an Investment Manager
to manage the investment of all or any specified portion of the Trust Fund by entering into a separate investment management agreement with Putnam Fiduciary Trust Company or affiliate of Putnam Fiduciary Trust Company, neither Putnam Fiduciary Trust
Company nor any of its affiliates will have any duty or authority to control or manage the investment or reinvestment of the Trust Fund. 
 (f) Delegation of Investment Control to Other Named Fiduciary. The Lead Employer may delegate to one or more other Named Fiduciaries (that is, to an individual, committee or entity other than an Investment
Manager or Participants and Beneficiaries) the authority to direct Putnam Fiduciary Trust Company as to the investment of all or any specified portion, of the Trust Fund. To effectuate such a delegation, an investment management agreement will be
entered into between the Lead Employer and the Named Fiduciary that sets forth the responsibilities and liabilities of the Named Fiduciary. 
 A Named Fiduciary will have the authority to direct Putnam Fiduciary Trust Company as to (and full responsibility for) the investment of that portion of the Trust Fund under the investment control of the Named
Fiduciary for so long as the appointment of the Named Fiduciary remains in effect. The portion of the Trust Fund under the investment control of the Named Fiduciary will be segregated from the remaining portion of the Trust Fund, but the indicia of
ownership will remain with Putnam Fiduciary Trust Company. The Named Fiduciary will have the same investment authority as the Lead Employer. However, the Lead Employer will have the voting power with respect to all stocks and other assets held in
that portion of the Trust Fund under the investment control of the Named Fiduciary unless such voting control is delegated under the investment management agreement to the Named Fiduciary. 
  

					
	© 2001	 	87	 	Basic Plan Document #01

 Putnam Fiduciary Trust Company will act strictly in accordance with the directions of the
Named Fiduciary, and will be fully protected in relying on such investment directions. Putnam Fiduciary Trust Company will not have the authority to question any such direction, review any investments, make any suggestions to, or evaluate the
performance of, any Named Fiduciary. 
 (g) Loans Pursuant to Participant Loan Program. The Lead Employer may establish
a participant loan program under the Plan, pursuant to which the Plan Administrator may direct Putnam Fiduciary Trust Company to make loans to Participants and Beneficiaries from the Trust Fund. The responsibility of Putnam Fiduciary Trust Company
will be limited to implementing such directions as it receives in proper form. Putnam Fiduciary Trust Company will not be obligated to collect any loan payments or see that payments received by the Trust Fund are in accordance with the loan
documents. All such responsibility is allocated to the Plan Administrator. 
 20.5 Putnam’s Role with Respect to
Distributions. Putnam Fiduciary Trust Company will distribute money, securities and other property from the Trust Fund as directed by the Plan Administrator to the payees specified by the Plan Administrator, provided that such directions are
given in such form as Putnam Fiduciary Trust Company may reasonably require. 
 Putnam Fiduciary Trust Company has no duty or authority to
determine whether any payee is in fact entitled to a distribution or the amount of any distribution under the terms of the Plan, or whether a direction by the Plan Administrator complies with the Plan, the Code, ERISA or other applicable law. Putnam
Fiduciary Trust Company will not be liable for any distribution made by it in accordance with the Plan Administrator’s directions. 
 20.6 Nondiscretionary Trustee Powers. Solely at the direction of the Person assigned investment functions pursuant to the Plan, but subject to ERISA, Putnam Fiduciary Trust Company is authorized and empowered as follows:

 (a) Investment in Securities and Other Property. Putnam Fiduciary Trust Company may invest in any securities and
other property of whatsoever kind and nature, including (but not limited to) common, preferred, or other stocks of any corporation (including, if authorized in the Adoption Agreement or Basic Plan Document, Qualifying Employer Securities and/or
Predecessor Employer Securities); voting trust certificates; open-end or closed-end Mutual Funds; partnership interests; bonds, notes, and debentures, secured or unsecured; mortgages on real or personal property; conditional sales contracts; and
improved or unimproved real estate and leases. 
 (b) Investment in Common Trust Funds or Collective Investment Funds.
Putnam Fiduciary Trust Company may invest in any common trust fund or collective investment fund (whether or not Putnam Fiduciary Trust Company acts as or is affiliated with the trustee or investment manager thereof) for the collective investment of
assets of qualified retirement trusts, individual retirement accounts and plans of governmental units. The provisions of the document governing any such common trust fund or collective investment fund, as they may be amended from time to time, will
govern any investment therein and are hereby made a part of this Trust Agreement for so long as any portion of the Trust Fund is so invested. 
 (c) Investment in Time Deposits. Putnam Fiduciary Trust Company may invest in time deposits, savings accounts, certificates of deposit, or similar investments bearing reasonable rates of interest which are
maintained by Putnam Fiduciary Trust Company, an affiliate of Putnam Fiduciary Trust Company, or another financial organization. 
 (d) Investment in Insurance Contracts. Putnam Fiduciary Trust Company may apply for any contract (including but not limited to a group annuity contract or a guaranteed investment contract) issued by an insurance company, may accept
and hold any such contract, and may assign and deliver any such contract. Any such contract may provide for the allocation of amounts received by the insurance company to its general account and/or to one or more of its separate accounts. Such
separate accounts may include separate accounts maintained for the collective investment of assets of qualified retirement trusts and may be invested, without distinction between principal and income, in securities and other property, or part
interest (including any partnership interest) in property, real or personal, foreign or domestic, and any rights, warrants and options to acquire any of the foregoing. The insurance company will have exclusive responsibility for the investment and
management of any amounts held under such contract, subject to the right of the Person assigned investment functions pursuant to the Plan to specify how amounts held under the contract are to be allocated among the accounts provided for in the
contract. 
 (e) Investment on a Commingled Basis. Putnam Fiduciary Trust Company may commingle for investment all or
any part of the assets of the Trust Fund with assets of other trusts entitled to tax exemption under Code §501(a) established by a Participating Employer or any Controlled Group Member; provided that records are at all times maintained of the
portion of the commingled properly allocable to each trust. 
 (f) Investment in Option Contracts. Putnam Fiduciary
Trust Company may engage in the writing, sale, and purchase of option contracts; and may acquire and exercise options to purchase or sell securities, futures contracts or other assets. 
 (g) Transactions Involving Futures Contracts. Putnam Fiduciary Trust Company may purchase and sell financial or other futures
contracts in transactions executed through a generally recognized commodities or securities exchange. 
 (h) Investment in
Qualifying Employer Securities or Real Property. Putnam Fiduciary Trust Company may acquire and 

  

					
	© 2001	 	88	 	Basic Plan Document #01

 
hold securities which constitute Qualifying Employer Securities, or Predecessor Employer Securities, or property which constitutes qualifying employer real
property with respect to a Plan (as those terms are defined in ERISA § 407). 
 Putnam Fiduciary Trust Company will have
no responsibility for determining whether such acquisition or holding complies with any federal or state securities laws or ERISA. Putnam Fiduciary Trust Company will provide to the Lead Employer such information on ownership of Qualifying Employer
Securities by the Trust Fund as the Lead Employer may reasonably request in order to comply with its responsibilities under Sec. 14.13. 
 (i) Foreign Exchange Transactions. Putnam Fiduciary Trust Company may convert any monies into any currency through foreign exchange transactions (which may be effected with Putnam Fiduciary Trust Company or an
affiliate of Putnam Fiduciary Trust Company to the extent permitted by ERISA). 
 (j) To Transfer Property. Putnam
Fiduciary Trust Company may sell, grant options to buy, transfer, assign, convey, exchange, mortgage, pledge, lease or otherwise dispose of any of the property comprising the Trust Fund. 
 (k) To Contract. Putnam Fiduciary Trust Company may renew or extend or participate in the renewal or extension of any note, bond or
other evidence of indebtedness, or any other contract or lease, or may exchange the same, or may agree to a reduction in the rate of interest or rent thereon or to any other modification or change in the terms thereof, or of the security therefor,
or any guaranty thereof, may waive any default, whether in the performance of any covenant or condition of any such note, bond or other evidence of indebtedness, or any other contract or lease, or of the security therefor, and may carry the same
past due or may enforce any such default; may exercise and enforce any and all rights to foreclose, may bid on property in foreclosure; may exercise and enforce in any action, suit, or proceeding at law or in equity any rights or remedies in respect
to any such note, bond or other evidence of indebtedness, or any other contract or lease, or the security therefor; may pay, compromise, and discharge with the funds of the Trust Fund any and all liens, charges, or encumbrances upon the same, and
may make, execute, and deliver any and all instruments, contracts, or agreements necessary or proper for the accomplishment of any of the foregoing powers. 
 (l) To Borrow Money. Putnam Fiduciary Trust Company may borrow money for the benefit of the Trust Fund from any lender; may secure any loan so made by pledge or mortgage of the Trust Fund assets; and may renew
existing loans. However, the Trust Fund cannot borrow money for the purpose of acquiring Qualifying Employer Securities or Predecessor Employer Securities. 
 (m) To Lend Money. Putnam Fiduciary Trust Company may make loans to individual Participants and Beneficiaries of the Plan on such terms and in such amounts as directed by the Lead Employer or the Plan
Administrator. 
 (n) To Lend Securities. Putnam Fiduciary Trust Company may lend securities held in the Trust Fund to
a broker-dealer or other borrower; may secure the same in any manner permitted by law and the provisions of this Trust Agreement; and during the term of any such loan, may permit the loaned securities to be transferred into the name of and voted by
the borrowers or others. In connection with the exercise of the above powers, Putnam Fiduciary Trust Company may hold any property deposited as collateral by the borrower pursuant to any master loan agreement in bulk, together with the unallocated
interests of other lenders, and to retain any such property upon the default of the borrower, whether or not investment in such property is authorized under the Trust Agreement, and to receive compensation therefor out of any amounts paid by or
charged to the account of the borrower. 
 (o) To Improve, Maintain, and Protect Property. Putnam Fiduciary Trust
Company may use the assets of the Trust Fund for the purpose of improving, maintaining, or protecting property acquired by the Trust Fund, including the purchase of insurance thereon, and may pay, compromise, and discharge with the assets of the
Trust Fund any and all liens, charges, or encumbrances at any time upon the same. 
 (p) To Hold Uninvested Cash.
Putnam Fiduciary Trust Company may hold uninvested cash funds to meet the anticipated cash requirements of the Plan from time to time and may deposit the same or any part thereof, either separately or together with other trust funds held by Putnam
Fiduciary Trust Company, in its own deposit department or with an affiliate of Putnam Fiduciary Trust Company or may deposit the same in its name as Trustee in such other depositories. 
 (q) To Vote Stock and Mutual Fund Shares. Putnam Fiduciary Trust Company may vote all shares of stock and all shares of Mutual
Funds and may issue proxies to vote such shares. Putnam Fiduciary Trust Company may also give general or special proxies or powers of attorney, with or without substitution. 
 Putnam Fiduciary Trust Company will transmit to the Plan Administrator (or its designee) copies of any notices of shareholders’
meetings, proxies or proxy -soliciting materials, prospectuses or the annual or other reports to shareholders received by Putnam Fiduciary Trust Company, with respect to shares of stock or shares of Mutual Funds held in the Trust Fund. The Plan
Administrator will direct Putnam Fiduciary Trust Company how to vote such shares, unless voting authority with respect thereto has been retained by the Lead Employer or delegated by the Lead Employer to a Named Fiduciary, in which case the Plan
Administrator will deliver such materials to such Person. Directions to Putnam Fiduciary Trust Company as to the voting of shares must be given in a manner approved by Putnam Fiduciary Trust Company. Putnam Fiduciary Trust Company 

  

					
	© 2001	 	89	 	Basic Plan Document #01

 
will not vote those shares of stock or shares of Mutual Funds for which no voting directions are timely received. 
 Notwithstanding the above, Putnam Fiduciary Trust Company will vote shares of Qualifying Employer Securities or Predecessor Employer
Securities in the manner provided in the Plan. 
 (r) To Exercise Other Powers With Respect to Stock and Mutual Fund
Shares. Putnam Fiduciary Trust Company may exercise any conversion privilege and/or subscription right available in connection with any securities or other property at any time held by it, to oppose or to consent to the reorganization,
consolidation, merger, or readjustment of the finances of any corporation, company, or association or to the sale, mortgage, pledge or lease of the property of any corporation, company, or association, the securities of which may at any time be held
by it and to do any act with reference thereto, including the exercise of options, the making of agreements or subscriptions, and the payment of expenses, assessments, or subscriptions which may be deemed necessary or advisable in connection
therewith, and to hold and retain any securities or other property which it may so acquire, and to deposit any property with any protective, reorganization, or similar committee or with depositories designated thereby, to delegate power thereto, and
to pay or agree to pay part of the expenses and compensation of any such committee and any assessments levied with respect to property so deposited. 
 Notwithstanding the above, Putnam Fiduciary Trust Company will not be responsible for taking any action or exercising any right described in this subsection with respect to securities or other property of the Trust
Fund unless, at least three business days prior to the date on which such power is to be exercised, it or its agents are in actual possession or control of such securities or property (if such possession or control is necessary to exercise any such
power) and have received instructions to exercise any such power from the Person assigned investment functions pursuant to the Plan. 
 (s) To Prosecute and Defend Legal Actions. Putnam Fiduciary Trust Company may institute, prosecute, maintain, or defend any proceeding at law or in equity concerning the Trust Fund or any asset of the Trust Fund, at the sole cost and
expense of the Trust Fund, and may compromise, settle, and adjust any claims and liabilities asserted against or in favor of the Trust Fund, but Putnam Fiduciary Trust Company will be under no duty or obligation to institute, maintain, or defend any
action, suit, or other legal proceeding unless it has been indemnified to its satisfaction against any and all loss, cost, expense, and liability it may sustain or anticipate by reason thereof. 
 (t) To Exercise Other Directed Powers. Putnam Fiduciary Trust Company may also make such other investments and take such other
actions with respect to the assets of Trust Fund as the Person assigned investment functions pursuant to the Plan may direct. 
 Notwithstanding the above, Putnam Fiduciary Trust Company will not be required to follow an investment direction if it would require that Putnam Fiduciary Trust Company obtain a license that it does not already possess, if it would require
that Putnam Fiduciary Trust Company be or become a resident of a state or country in which it is not a resident, or if the investment is of a type not otherwise handled by Putnam Fiduciary Trust Company in the normal course of its business.

 20.7 Ministerial Trustee Powers. Putnam Fiduciary Trust Company will have (without the additional approval of or any
direction from any Person) all such powers as Putnam Fiduciary Trust Company may determine from time to time to be appropriate and helpful to the exercise of its duties in connection with the Trust Fund, including, but not limited to, the following:

 (a) To Execute Documents. Putnam Fiduciary Trust Company may make, execute, acknowledge, and deliver any and all
documents of transfer and conveyance and any and all other instruments that may be necessary or desirable to carry out its duties in connection with the Trust Fund. 
 (b) To Hold Title in Nominee Form. Putnam Fiduciary Trust Company may purchase and hold securities, debt instruments and other
property in its name or in the name of a nominee with depositories or agent depositories or in another form as it may deem appropriate, or to deposit any securities or other property in a depository, clearing corporation, or similar corporation,
either domestic or foreign, with or without disclosing any fiduciary relationship. However, on the books and records of Putnam Fiduciary Trust Company, such securities, debt instruments and other property will be shown to be a part of the Trust
Fund, and the purchase or holding by Putnam Fiduciary Trust Company in the name of a nominee will not relieve Putnam Fiduciary Trust Company from liability for the safe custody and proper disposition of such securities and properties in accordance
with the terms of this Trust Agreement. 
 (c) To Use Federal Book-Entry Account System. Putnam Fiduciary Trust Company
may participate in and use the federal book-entry account system (a service provided for its member banks by the Federal Reserve Bank). 
 (d) To Employ Agents, Counsel, Etc. Putnam Fiduciary Trust Company may employ such agents, custodians, subcustodians, experts, counsel, and other persons (any of whom may also be employed by or represent a
Participating Employer or a Controlled Group Member) deemed by Putnam Fiduciary Trust Company to be necessary or desirable for the administration of the Trust Fund; to rely and act on information and advice furnished by such agents, custodians,
subcustodians, experts, counsel, and other persons; and to pay their reasonable expenses and compensation for services to the trust from the Trust Fund. 
  

					
	© 2001	 	90	 	Basic Plan Document #01

 (e) To Pay Taxes on Trust Fund. Putnam Fiduciary Trust Company may pay out of the
Trust Fund all property taxes, income taxes, and other taxes of any and all kinds levied or assessed under existing or future laws against the Trust Fund, and to prepare and file any tax returns or reports incident thereto. 
 Putnam Fiduciary Trust Company may assume that any taxes assessed on or in respect of the Trust Fund are lawfully assessed unless the Lead
Employer or Plan Administrator advises Putnam Fiduciary Trust Company that, in the opinion of counsel for the Lead Employer or the Plan, such taxes are not lawfully assessed. If the Lead Employer or Plan Administrator so advises Putnam Fiduciary
Trust Company, Putnam Fiduciary Trust Company, if so directed by the Lead Employer or Plan Administrator and suitable provision for its indemnity has been made, will contest the validity of such taxes in any manner deemed appropriate by the Lead
Employer, Plan Administrator or counsel for the Lead Employer or the Plan. The word “taxes” in this subsection will be deemed to include any interest or penalties that may be levied or imposed in respect to any taxes assessed. Any taxes,
including transfer taxes incurred in connection with the investment or reinvestment of the assets of the Trust Fund that may be levied or assessed in respect to such assets will, if allocable to the Accounts of specific Participants or
Beneficiaries, be charged to such Accounts, and if not so allocable, they will be equitably apportioned among all Accounts. 
 (f) To Pay Taxes on Benefit Payments. Putnam Fiduciary Trust Company may pay any estate, inheritance, income, or other tax, charge, or assessment which it will be or may be required to pay out of any benefit payments. 
 (g) To Retain Property in Dispute. Putnam Fiduciary Trust Company may retain any funds or property subject to any dispute without
liability for the payment of interest, and to decline to make payment or delivery of the funds or property until final adjudication is made by a court of competent jurisdiction or until a binding agreement is entered into among all parties to the
dispute. 
 (h) To Provide Ancillary Services. Putnam Fiduciary Trust Company may provide ancillary services to the
Trust Fund for not more than reasonable compensation. 
 (i) To Bring Legal Action. Putnam Fiduciary Trust Company may
bring action before any court of competent jurisdiction for instructions with respect to any matter pertaining to the interpretation of this Trust Agreement or the administration of the Trust Fund, to deposit money into court or bring interpleader
actions, and to pay the reasonable costs and expenses of such actions (including attorneys’ fees and expenses) from the Trust Fund. 
 (j) To Defend Legal Actions. Putnam Fiduciary Trust Company may defend any proceeding at law or in equity with respect to any matter pertaining to its duties and services in connection with the Plan or Trust
Fund; to compromise, settle, and adjust any claims and liabilities asserted against it; and, to the extent permitted under ERISA, to be reimbursed from the Trust Fund for the reasonable costs and expenses (including attorneys’ fees and
expenses) of such defense. 
 20.8 Use of Affiliates. Putnam Fiduciary Trust Company is authorized to contract or make
arrangements with any affiliate for the provisions of necessary services to the Plan. Putnam Fiduciary Trust Company is specifically authorized to place securities orders, settle securities trades, hold securities in custody and perform related
activities on behalf of the Plan through a broker-dealer that is an affiliate of Putnam Fiduciary Trust Company (“Affiliate Broker”). However, such Affiliate Broker will perform such acts for the Plan only if the Lead Employer and/or other
authorized Person has designated the Affiliate Broker as a broker-dealer for the Trust Fund and the Lead Employer and/or other authorized Person have received necessary disclosure under ERISA. 
 20.9 Administrative Matters. 
 (a) Records, Inspection and Audit. Putnam Fiduciary Trust Company will keep accurate and detailed records and accounts of all receipts, investments, disbursements and other transactions as required by law with
respect to the Trust Fund. All records, books and accounts relating to the Trust Fund will be made available for inspection upon reasonable request made to Putnam Fiduciary Trust Company. 
 (b) Accounting. As soon as reasonably practicable following the close of each Plan Year, and as soon as reasonably practicable
after the resignation or removal of Putnam Fiduciary Trust Company has become effective, Putnam Fiduciary Trust Company will provide the Plan Administrator with an account setting forth all receipts, investments, disbursements and other transactions
during such year, or during the part of the year to the date the resignation or removal is effective, and containing a description of all securities purchased and sold, the cost or net proceeds of sale, the securities and investments held at the end
of such period, and the cost of each item thereof as carried on the books of Putnam Fiduciary Trust Company. The accounting will include a listing of the assets of the Trust Fund showing the value of each such asset at the close of the period
covered by the accounting. 
 An accounting will be deemed to have been approved by the Plan Administrator unless the Lead
Employer or Plan Administrator objects to the contents of an accounting within 60 days of its mailing by Putnam Fiduciary Trust Company. Any objections must set forth the specific grounds on which they are based. 
 On direction of the Lead Employer or Plan Administrator, and if agreed by Putnam Fiduciary Trust Company, Putnam Fiduciary Trust Company
will provide interim accountings, valuations, or other reports concerning the assets of the Trust Fund. 
  

					
	© 2001	 	91	 	Basic Plan Document #01

 Putnam Fiduciary Trust Company’s accounting will be at the Trust Fund level rather
than the Participant level, and Putnam Fiduciary Trust Company will not be responsible for Participant level accounting or reporting except as provided in subsection (d). Putnam Fiduciary Trust Company will also furnish the Plan Administrator with
such other information as Putnam Fiduciary Trust Company possesses and which is necessary for the Plan Administrator to comply with the reporting requirements of ERISA. 
 (c) Record Retention. Putnam Fiduciary Trust Company will retain its records relating to the Trust Fund as long as necessary for
the proper administration of the Plan and at least for any period required by ERISA (or other applicable law). Writing, photostating, photographing, microfilming, magnetic media, mechanical or electrical recording, or other forms of data retention
will be acceptable means of record retention. 
 (d) No Responsibility for Participant–Level Record-keeping or
Communications with Participants. Unless Putnam Fiduciary Trust Company also service as a recordkeeper for all or a portion of the Plan pursuant to a separate agreement with the Lead Employer or the Plan Administrator, Putnam Fiduciary Trust
Company will not be responsible for Participant level recordkeeping or reporting, including, but not limited to, allocating contributions or gains or losses to recordkeeping accounts of Participants, processing Participant investment change
requests, processing loan or distribution requests, or preparing or providing benefit statements to Participants. Similarly, unless otherwise agreed in a separate agreement between the Lead Employer or the Plan Administrator and Putnam
Fiduciary Trust Company, Putnam Fiduciary Trust Company will not be responsible for any communications to Participants and Beneficiaries regarding the Plan or the Trust Fund. 
 20.10 Compensation and Expenses. Putnam Fiduciary Trust Company will be entitled to receive such reasonable compensation for its services
in connection with the Plan as may be agreed upon with the Lead Employer. Putnam Fiduciary Trust Company will be entitled to reimbursement for all reasonable and necessary costs, expenses, and disbursements incurred by it in the performance of such
services, including, without limitation, attorneys’ fees. Such compensation and reimbursements will be paid from the Trust Fund unless paid directly by a Participating Employer within a reasonable time as specified by Putnam Fiduciary Trust
Company. However, the Lead Employer will pay such compensation and reimbursements if ERISA or other applicable law prohibits Putnam Fiduciary Trust Company from being paid out of the Trust Fund. 
 Any expense paid from the Trust Fund which is specifically allocable to one or more investment funds maintained under the Plan will be charged against
such investment funds. If the Plan permits Participant-directed investment of Contribution Accounts, any expenses that are allocable to the Contribution Accounts of a specific Participant will be charged against his/her Contribution Account to the
extent permitted by law and in accordance with procedures adopted by the Plan Administrator from time to time. Otherwise, such expenses will be equitably apportioned across all Plan investment funds. 
 (a) Interest on Processing Accounts. The Participating Employers understand and acknowledge that the compensation otherwise
charged by Putnam Fiduciary Trust Company for services hereunder would be higher if Putnam Fiduciary Trust Company did not receive credit and/or interest on aggregate cash balances that Putnam Fiduciary Trust Company has on deposit in any of the
following accounts: 
 (i) A settlement account that reflects contributions or other cash amounts that have been directed to
be invested in a particular investment option (e.g., a Mutual Fund) from the date of the transaction to the settlement date for such transaction (e.g., T+1 or T+3). 
 (ii) A disbursement account to accommodate distributions from the Plan. 
 (iii) Any other similar processing account to accommodate transactions involving any Plan Asset. 
 The compensation of Putnam Fiduciary Trust Company will therefore include such credit or interest unless a separate agreement with the
Lead Employer expressly provides otherwise. 
 (b) 12b-1 and Other Fees. The Participating Employers understand and
acknowledge that certain Mutual Funds (or their servicing agents, advisers, or distributors) which may be held in the Trust Fund may pay, directly or indirectly, fees or other compensation to Putnam Fiduciary Trust Company (or its related entities)
as administrative expenses of the Mutual Fund or pursuant to a plan described in Securities and Exchange Commission Rule 12b-1. Such fees or other compensation are described in the fee schedules, prospectuses and/or other disclosure materials
provided to the Lead Employer or Person assigned investment functions pursuant to the Plan. The compensation of Putnam Fiduciary Trust Company will include such payments made to Putnam Fiduciary Trust Company (or its related entities) unless a
separate agreement with the Lead Employer expressly provides otherwise. 
 20.11 Indemnification. The Participating Employers,
jointly and severally, will hold harmless and indemnify Putnam Fiduciary Trust Company from any loss, damage, liability, claim, cost or expenses, including legal fees, which Putnam Fiduciary Trust Company may incur by reason of its services as a
Trustee, as long as such loss is not a result of Putnam Fiduciary Trust Company’s negligence, willful misconduct or breach of the terms of this Article. 
 
 Putnam Fiduciary Trust Company will hold harmless and indemnify the Participating Employers from any loss, damage, liability, claim, cost or expense,
including legal fees, which the Participating Employers may incur by reason of Putnam Fiduciary Trust Company’s negligence, willful misconduct or breach of the terms of this Article. 
  

					
	© 2001	 	92	 	Basic Plan Document #01

 This indemnification provision will survive the termination of the Plan and/or the trust provisions of
this Article. 
 20.12 Change in Trustee. 
 (a) Resignation or Removal. Putnam Fiduciary Trust Company may resign at any time by giving 60 days’ advance notice to the
Lead Employer, and the Lead Employer may remove Putnam Fiduciary Trust Company at any time by giving 60 days’ advance notice to Putnam Fiduciary Trust Company (in either event, a shorter notice period may be agreed to by the Lead Employer and
Putnam Fiduciary Trust Company). If Putnam Fiduciary Trust Company resigns or is removed, the Lead Employer will promptly appoint a successor, and if no successor is appointed within a reasonable period of time after Putnam Fiduciary Trust Company
resigns or is removed, Putnam Fiduciary Trust Company may, after notice to the Lead Employer, apply to a court of competent jurisdiction for the court to appoint a successor. The Lead Employer will furnish Putnam Fiduciary Trust Company with notice
of the appointment of a successor and evidence of the acceptance by the successor of such appointment, and Putnam Fiduciary Trust Company will cease to be Trustee only upon receipt of such notice and evidence. 
 The appointment of any successor Trustee will immediately vest title to the assets of the Trust Fund in the successor Trustee without any
separate instrument or conveyance. However, upon request of the successor Trustee, the Lead Employer and Trustee who ceases to act as Trustee will execute and deliver any instruments of conveyance and any further assurances, and do anything else
reasonably required to fully vest and confirm in the successor Trustee all the rights, title and interest of the resigning or removed Trustee in the Trust Fund. The resigning or removed Trustee will have no duties, responsibilities or liability with
respect to the acts or omissions of any successor Trustee 
 (b) Duties on Succession. A successor Trustee will have
all the rights, titles, powers, duties, exemptions, and limitations of the predecessor Trustee under this Trust Agreement. Putnam Fiduciary Trust Company will, upon the appointment and acceptance of a successor Trustee, transfer and deliver the
assets of the Trust Fund to the successor after reserving such reasonable amount as it will deem necessary to provide for its fees and expenses and any sums chargeable against the Trust Fund for which it may be liable. Putnam Fiduciary Trust Company
will do all acts necessary to vest title of record in the successor Trustee. If any assets in the Trust Fund have been invested in a common trust fund or collective investment fund, Putnam Fiduciary Trust Company will cause such investment to be
liquidated at the earliest practical time after notice has been given or received by Putnam Fiduciary Trust Company of the resignation or removal. No Person becoming a Trustee hereunder will be in any way liable or responsible for anything done or
omitted to be done by any Trustee prior to such Person’s acceptance of the trusteeship. 
 (c) Changes in Organization
of Trustee. If Putnam Fiduciary Trust Company is succeeded by another corporation or association, through merger, consolidation or otherwise, the acquiring corporation or association will thereupon become Trustee under this Trust Agreement. If
Putnam Fiduciary Trust Company sells and transfers substantially all of its assets and business to another corporation or association, the acquiring corporation or association will become Trustee under this Trust Agreement. In each case the
acquiring corporation or association will be Trustee of the Trust Fund as though specifically so named herein. Notwithstanding the foregoing provisions of this section, an acquiring corporation or association will become Trustee hereunder only if it
has trust powers and is formed under the laws of the United States of America or any subdivision thereof. 
 20.13
Miscellaneous. 
 (a) Amendment of Plan. It is understood that the Lead Employer or Sponsor of the Prototype
may amend the Plan (including this Article) from time to time. Promptly upon the adoption of any amendment, the Lead Employer will furnish Putnam Fiduciary Trust Company with a copy of the amendment with appropriate evidence of its adoption.
However, no such amendment will change the rights, duties, or responsibilities of Putnam Fiduciary Trust Company without its consent. Such consent will be evidenced by Putnam Fiduciary Trust Company signing the amended version of the Adoption
Agreement or this Trust Agreement, as appropriate. Putnam Fiduciary Trust Company may rely on the latest documents furnished it as above provided without further inquiry or verification. 
 (b) Bankruptcy of Lead Employer. If the Lead Employer becomes insolvent, files for or becomes subject to bankruptcy or a similar
proceeding in state or federal court, the Lead Employer will notify Putnam Fiduciary Trust Company as soon as possible. The notification will include confirmation of the individual(s) who will direct Putnam Fiduciary Trust Company. If, within 60
days of such filing the Lead Employer does not notify Putnam Fiduciary Trust Company, Putnam Fiduciary Trust Company may invoke the provisions of Sec. 16.5. 
 In the case of bankruptcy, insolvency, or dissolution of the Lead Employer, Putnam Fiduciary Trust Company will have the right to petition
a court of competent jurisdiction to appoint a new Trustee, the costs of such action being payable from the Trust Fund. 
 If
Putnam Fiduciary Trust Company receives notice of the Lead Employer’s bankruptcy, insolvency or dissolution (either by the Lead Employer or a court of competent jurisdiction), or if the Plan has been deemed abandoned as described in Sec. 16.5,
above, any fees and other expenses relating to the provision of services under this Trust Agreement (whether current or overdue) may be immediately deducted from the Trust Fund. 
  

					
	© 2001	 	93	 	Basic Plan Document #01

 (c) Dealings of Others with Trustee. No Person dealing with Putnam Fiduciary Trust
Company will be required to see to the application of any money paid or property delivered to Putnam Fiduciary Trust Company or to determine whether Putnam Fiduciary Trust Company is acting pursuant to any authority granted to it under the Trust
Agreement. 
 (d) Successors. This Trust Agreement will be binding on the Participating Employers and their successors.
If a purchaser of all or substantially all of the assets of a Participating Employer elects to continue the Plan, such successor or purchaser will be bound by this Trust Agreement. 
 (e) Custodial Functions for Other Trustee. Putnam Fiduciary Trust Company may serve a custodial function with respect to all or a
portion of the Plan Assets under circumstances where it does not serve as a Trustee. In such case, the duties, responsibilities and liabilities set forth in this Article will apply to Putnam Fiduciary Trust Company as custodian of such assets in the
same manner as if it were Trustee, and all references in this Article to the role of Putnam Fiduciary Trust Company as Trustee should be read to refer to its role as custodian with respect to such Plan Assets. 
  

					
	© 2001	 	94	 	Basic Plan Document #01

 ARTICLE XXI– MISCELLANEOUS PROVISIONS 
 21.1 Offset For Leased Employee Benefits. The contributions received by a Leased Employee under a qualified plan maintained by the leasing
organization and that are attributable to services performed for a Participating Employer may be applied as an offset against Employer Regular Profit Sharing Contributions, or Employer Regular Pension Contributions, in such manner as the Plan
Administrator determines is consistent with Code § 414(n). 
 21.2 Coverage Failures. If the Plan is a nonstandardized
plan, and it would otherwise fail to satisfy the coverage requirements of Code §410(b) for a Plan Year because of a requirement that a Participant complete a specified number (greater than 501) of Hours of Service during the Plan Year or be an
Employee on the last day of the Plan Year in order to receive an Employer Contribution, then the Hours of Service requirement will be reduced by one, and one again (but not below 501), until a sufficient number of individuals receive a contribution
to pass the coverage requirements of Code § 410(b). If the Plan fails to satisfy the coverage requirement after such process, then the last day requirement will be applied by treating all individuals who were Employees on the day before the
last day of the Plan Year, and the day before that again, as having been employed on the last day of the Plan Year until a sufficient number of individuals receive a contribution to pass the coverage requirements of Code § 410(b). 

21.3 Qualified Military Service. The Plan will comply with the requirements of Code § 414(u) with respect to each Participant who
is absent from service because of “qualified military service” (as defined in Code § 414(u)(5)) provided that he/she returns to employment within such period after the end of the qualified military service as is prescribed under Code
§ 414(u) (or other federal law cited therein). Accordingly, any such Participant will be permitted to make additional Employee Pre-Tax Contributions after his/her reemployment, will receive Employer Contributions, and will receive service
credit for the period of qualified military service as required under Code § 414(u). 
 This provision will apply beginning on
December 12, 1994. 
 21.4 No Diversion. The Trust Fund will be for the exclusive purpose of providing benefits to
Participants and Beneficiaries and defraying reasonable expenses of administering the Plan. Accordingly, Plan Assets may not be used for, or diverted to, purposes other than for the exclusive benefit of Participants and their Beneficiaries and no
amendment will be effective if it causes such diversion. Notwithstanding the foregoing, the Trustee will return amounts to the Participating Employers if the Lead Employer or Plan Administrator certifies that one of the following circumstances
exists: 
 (a) Contributions Made by Mistake. If the Lead Employer determines that any contribution (or portion
thereof) is made by a mistake of fact, the Trustee will, upon direction of the Lead Employer, return such contribution within one year. Gains attributable to such contribution (or portion thereof) will not be returned, but will remain in the Trust
Fund and will be credited to a Pending Allocation Account. However, the amount returned will be reduced by any losses attributable to such contribution (or portion thereof). 
 (b) Contributions Conditioned on Qualification. Contributions are conditioned upon initial qualification of the Plan under Code
§401(a). If the Plan receives an adverse determination from the Internal Revenue Service with respect to such initial qualification, the Trustee will, upon direction of the Lead Employer or Plan Administrator, return the amount of such
contribution within one year after the date of denial of qualification of the Plan; provided, however, that the application for qualification must have been submitted to the Internal Revenue Service by the time prescribed by law for filing the Lead
Employer’s federal income tax return for the taxable year in which the Plan is adopted, or by such later date as the Secretary of the Treasury may prescribe. For this purpose, the amount to be so returned will be the contributions actually
made, adjusted for the investment experience of, and any expenses chargeable against, the portion of the Plan Assets attributable to the contributions actually made to the Plan. 
 (c) Contributions Conditioned on Deductibility. Each employer contribution is conditioned upon its deductibility under Code §
404. To the extent the deduction is disallowed by the Internal Revenue Service, the Trustee will, upon direction of the Lead Employer or Plan Administrator, return such contribution (to the extent disallowed) within one year after the disallowance
of the deduction. However, gains attributable to such contribution (or disallowed portion thereof) will not be returned but will remain in the Trust Fund and will be credited to a Pending Allocation Account, and the amount returned will be reduced
by any losses attributable to such contribution (or disallowed portion thereof). 
 (d) Residual Assets. If any
residual assets remain in the Trust Fund after the liabilities of the Plan to Participants and Beneficiaries have been satisfied and all reasonable expenses of the Plan have been paid, the Trustee will, upon direction of the Lead Employer or Plan
Administrator, return such residual assets to Participating Employers, to the extent such residual assets are held in a Pending Allocation Account or cannot be allocated to Participants (for example, when there is no Plan Compensation upon which to
allocate the remaining assets). 
 In the case of any such return of contributions, adjustments will be made to the Contribution Accounts of
Participants, and any Pending Allocation Account resulting from gains on returned amounts will be applied, in such manner as is directed by the Plan Administrator. 
 

21.5 Qualified Domestic Relations Orders. Notwithstanding any contrary provision, an individual who is entitled to payments from the
Plan as an “alternate payee” pursuant to a qualified domestic relations order (as defined in Code §414(p)) may, if the order so provides, receive a lump sum payment from the Plan of the amount payable to such individual as soon as
administratively 

  

					
	© 2001	 	95	 	Basic Plan Document #01

 
practicable after the date the order is determined to be a qualified domestic relations order, and all time for appeal of such determination has elapsed
under the qualified domestic relations order procedures prescribed by the Plan Administrator. This payment form is available in addition to any payment forms otherwise provided under the Plan and authorized under the qualified domestic relations
order. 
 The Plan Administrator will be responsible for determining the “qualified” status of a domestic relations order, and a
domestic relations order will not be effective for any purpose of the Plan until it is adopted by the court or applicable state authority and it is determined to be a qualified domestic relations order by the Plan Administrator. The Plan
Administrator is not obligated to take any action (e.g., suspending distributions or investment transactions) in response to a proposed or draft order, or on information that any order is to be filed with the Plan. Further, the Plan Administrator
may suspend payments under an order that it previously has determined to be a qualified domestic relations order if the Plan Administrator has received evidence calling into question the validity of such order under applicable domestic relations
law. In such case, the Plan Administrator will take such actions as he/she/it deems reasonable to determine the validity of the order. 
 A
qualified domestic relations order may provide for an immediate assignment of only the vested portion of a Contribution Account, but may not provide for an immediate assignment of that portion of the vested portion of a Contribution Account that is
subject to any lien (e.g., the portion that is subject to a tax levy, or the portion that secures a loan made to the Participant). 
 21.6
Insurance Company Not Responsible for Validity of Plan. No insurance company that issues a contract under the Plan will have any responsibility for the validity of the Plan. An insurance company to which an application may be submitted
hereunder may accept such application and will have no duty to make any investigation or inquiry regarding the authority of the applicant to make such application or any amendment thereto or to inquire as to whether an individual on whose life any
contract is to be issued is entitled to such contract under the Plan. 
 21.7 Adjustment of Dollar Limits. The dollar limits
imposed under the Code for various purposes as specified in the Plan will be adjusted from time to time for cost-of-living increases as provided in the Code. 
 21.8 No Guarantee of Employment. Participation in the Plan does not constitute a guarantee or contract of employment with any Controlled Group Member. Participation in the Plan will in no way interfere
with any rights the employer has to determine the duration of employment or the duration of an individual’s status as a Self-Employed Individual. 
 21.9 Headings. Headings at the beginning of Articles and Sections are for convenience of reference, will not be considered a part of the text of the Plan, and will not influence its construction.

 21.10 Capitalized Definitions. Capitalized terms used in the Plan will have their meaning as defined in the Plan unless the
context clearly indicates to the contrary. 
 21.11 Gender. Any references to the masculine gender include the feminine and
vice versa. 
 21.12 Use of Compounds of Word “Here”. Use of the words “hereof”, “herein”,
“hereunder”, or similar compounds of the word “here” will mean and refer to the entire Plan unless the context clearly indicates to the contrary. 
 21.13 Plan Construed as a Whole. The provisions of the Plan will be construed as a whole in such manner as to carry out the provisions thereof and will not be construed separately without relation to the
context. 
 21.14 Benefiting. A Participant is treated as benefiting under the Plan for any Plan Year during which the
Participant received or is deemed to receive an allocation in accordance with Treas. Reg. § 1.410(b)-3(a). 
  

					
	© 2001	 	96	 	Basic Plan Document #01

 

 
 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 ECONOMIC GROWTH AND TAX RELIEF
RECONCILIATION ACT OF 2001 
 BASIC PLAN DOCUMENT ADDENDUM 
 The Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) made a number of changes to the Plan – some optional and some mandatory. This Addendum amends your Plan for the mandatory
changes to your Basic Plan Document required as a result of EGTRRA, generally effective as of January 1, 2002. In addition, this Addendum also amends the Plan for the 2002 Final Regulations under Code § 401(a)(9), effective as of
January 1, 2002, or later date specified in the Required Minimum Distribution Addendum. 
  

	1.	Adoption and effective date of amendment. This Addendum is generally effective as of January 1, 2002, or such other date specified below. This Addendum implements
changes required by EGTRRA. It is intended as good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. 

  

	2.	Inconsistent provisions. This Addendum shall supersede the provisions of the Basic Plan Document and the Adoption Agreement to the extent those provisions are inconsistent
with the provisions of this Addendum. 

 Section 2.35 – Match Eligible Contribution 
 Plan Section 2.35 is amended to add the following to the section: 
 Employee Catch-up Contributions are Match Eligible Contributions, if so specified in the Adoption Agreement (or Addendum). 
 Section 2.62 – Termination of Service 
 Plan Section 2.62 is amended to replace the words “separation from service”
with the words “severance from employment”. In addition, the following sentence is added to the end of the section: 
 The
“severance from employment” standard applies to all distributions made after December 31, 2001, regardless of when the severance from employment occurred. 
 Section 4.1 – Pre-Tax Contributions 
 Plan Section 4.1(e) is amended to add the following to the end of
the subsection: 
 However, the limit in this subsection does not apply to any contributions permitted by the Plan and specified in the
Adoption Agreement (or Addendum) which are subject to Code § 414(v) (that is, Employee Catch-up Contributions). 
 Plan Section 4.1 is amended to
add a new subsection (h) to read as follows: 
  

	 	(h)	Employee Catch-up Contributions. If so specified in the Adoption Agreement (or Addendum), an eligible Active Participant may elect to have his/her Plan Compensation further reduced
to make additional pre-tax contributions to the Plan, as provided in Code § 414(v) and regulations thereunder. Such additional contributions are Employee Catch-up Contributions. To be eligible to make Employee Catch-up Contributions, the Active
Participant must be otherwise eligible to make Employee Pre-Tax Contributions and must be age 50 or older. For purposes of this rule, a Participant who is projected to attain age 50 before the end of a calendar year is deemed to be age 50 as of
January 1 of that year. 

 Except to the extent required by applicable regulations, such Employee Catch-up Contributions
shall not be taken into account for purposes of the provisions of the Plan implementing the required limitations of Code § 401(a)(30) and 415(c). The Plan shall not be treated as failing to satisfy the provisions of the Plan implementing Code
§ 401(a)(4), 401(k)(3), 401(k)(11), 410(b) or 416, as applicable, by reason of allowing such Employee Catch-up Contributions. 
 Employee
Catch-up Contributions may not exceed the limit in effect under Code § 414(v) for such taxable year. All Employee Catch-up Contributions made by the Participant to any qualified plan or Code § 403(b), 408(k) or 408(p) plan sponsored by a
Controlled Group Member will be aggregated for purposes of this limit. 
  

					
	© 2001	 		 	EGTRRAAddendum

 Employee Catch-up Contributions under the Plan will be administered in accordance with Code § 414(v)
and any applicable regulations or other IRS guidance thereunder. 
 Employee Catch-up Contributions will be subject to the same administrative
options and requirements that apply to Employee Pre-Tax Contributions, as specified in the Adoption Agreement or other Plan procedures. 
 Section 4.5 – Rollover Contributions 
 Plan Section 4.5 is amended to replace the second paragraph with the following:

 An “Employee Rollover Contribution” means a rollover contribution or rollover amount from another qualified plan or
“conduit” individual retirement account described in Code § 401(a)(31), 402(c), 403(a)(4) or 408(d)(3), or an elective transfer described in Treas. Reg. § 1.411(d)-4(Q&A-3), as allowed under the Code as in effect on
December 31, 2001. As of the first day of the Plan Year beginning in 2002, or any later date that may be indicated in the Adoption Agreement (or Addendum), “Employee Rollover Contribution” also includes rollover contributions from the
sources, if any, specified in the Adoption Agreement (or Addendum), as well as rollovers by spousal beneficiaries, as provided for under Code § 402(c)(9). 
 Section 5.4 – Matching Employee Catch-up Contributions 
 Article V is amended to add a new Plan Section 5.4 to read as
follows: 
  

	 	5.4	Matching Employee Catch-up Contributions. If so specified in the Adoption Agreement (or Addendum), Employee Catch-up Contributions will be Match Eligible Contributions. The Employer
will make Employer Matching Contributions (whether Safe-Harbor, Regular and/or Qualified) on the total Match Eligible Contributions, in the manner specified in the Adoption Agreement (or Addendum). Any such Employer Matching Contributions made upon
Employee Catch-up Contributions under the Plan will be administered in accordance with Code § 414(v) and any applicable regulations or other IRS guidance thereunder. 

 Section 10.2 – Vesting Schedule for Employer Regular Matching Contributions 
 Plan Section 10.2 is
amended to add a new subsection (o) to read as follows: 
  

	 	(o)	Vesting of Employer Matching Contributions. Notwithstanding any provision of the Plan to the contrary, all Employer Regular Matching Contributions made for Plan Years beginning on
or after January 1, 2002, shall vest as specified in the Adoption Agreement (or Addendum), provided such vesting schedule satisfies the requirements of Code § 411(a). If the specified vesting schedule does not satisfy the requirements of
Code § 411(a), a graded vesting schedule will be deemed to be a six year graded schedule (20% per year, starting at 2 years of Service) and a cliff vesting schedule will be deemed to be a three year cliff schedule (with full vesting at 3 years
of Service). 

 If and to the extent specified in the Adoption Agreement (or Addendum), the vesting schedule required by Code
§ 411(a) will be applied to other Contribution Accounts, including Contribution Accounts reflecting Employer Regular Matching Contributions made for Plan Years beginning prior to January 1, 2002, and Employer Regular Profit Sharing
Contributions. 
 If and to the extent so specified in the Adoption Agreement (or Addendum), the vesting schedule required by Code §
411(a) will be applied only to the specified Contribution Accounts of Participants who are Employees in a Plan Year beginning after December 31, 2001. Otherwise, the vesting schedule required by Code § 411(a) will be applied to the
specified Contribution Accounts of all Participants. 
 Section 11.2(c) – Suspension Period following Hardship Distribution 
 Plan Section 11.2(c)(3)(B)(iii) is amended to add the following paragraph: 
 For withdrawals made on or after January 1, 2002, the Participant’s Pre-Tax and After-Tax Contributions, Elective Deferrals and other voluntary contributions will be suspended for a period of six months
after such withdrawal, unless a twelve month suspension period is available and elected in the Adoption Agreement (or Addendum). For the Plan that is a safe-harbor plan within the meaning of Code § 401(k)(12) or 401(m)(11), the suspension
period is six months after such withdrawal. For withdrawals made in 2001, the suspension period will be the later of six months after the receipt of the distribution or January 1, 2002, unless a twelve-month suspension period is available and
elected in the Adoption Agreement (or Addendum). 
  

					
	© 2001	 		 	EGTRRAAddendum

 Plan Section 11.2(c)(3)(B)(iv) shall cease to apply. 
 Section 11.4 – Plan Loans for Owner-Employees and Shareholder Employees 
 Plan Section 11.4 is amended
to add the following sentence: 
 Any provision of a participant loan program prohibiting Plan loans to any owner-employee or
shareholder-employee shall cease to apply effective for Plan loans made after December 31, 2001. 
 Section 12.4 – Cash-Out of Small
Benefits 
 Plan Section 12.4 is amended to add the following paragraph: 
 If the option is available and is elected in the Adoption Agreement (or Addendum), Benefits attributable to Employee Rollover Contributions, and earnings
thereon, shall be disregarded in determining the cash-out amount. 
 Section 12.8 – Direct Rollovers 
 Plan Section 12.8(d)(1) is amended to replace subsection (D) as follows: 
  

	 	(D)	Any distribution made after December 31, 2001, to the extent such a distribution is attributable to a Hardship. 

 Plan Section 12.8(d)(1) is further amended to add the following subsection (F): 
  

	 	(F)	Any portion of a distribution made after December 31, 2001, shall not fail to be an Eligible Rollover Distribution merely because the portion consists of after-tax employee
contributions which are not includible in gross income. However, such portion may be transferred only to an individual retirement account or annuity described in Code § 408(a) or (b), or to a qualified defined contribution plan described in
Code § 401(a) or 403(a) that agrees to separately account for amounts so transferred, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so
includible. 

 Plan Section 12.8(d)(3) is amended to read as follows: 
  

	 	(3)	“Eligible Retirement Plan” – means an individual retirement account described in Code § 408(a), an individual retirement annuity described in Code § 408(b),
an annuity plan described in Code § 403(a), a qualified trust described in Code § 401(a), an annuity contract described in Code § 403(b), an eligible plan under Code § 457(b) which is maintained by a state, political subdivision
of a state, or any agency or instrumentality of a state or political subdivision of a state and which agrees to separately account for amounts transferred into such plan from this Plan, or any other plan or account allowed under future legislation
or regulation that accepts the Eligible Rollover Distribution. The definition of Eligible Retirement Plan also applies in the case of a distribution to a surviving spouse, or to a spouse or former spouse who is the alternate payee under a qualified
domestic relations order, as defined in Code § 414(p). 

 Section 12.17 – Special Distribution Provisions 
 Plan Section 12.17 (b) and (c) shall cease to apply to this Plan. 
 Article XVII – Top-Heavy Rules 
 Plan Section 17.1(a) is amended to add the following paragraph: 
 As of the first day of the first Plan Year beginning on or after January 1, 2002, Employer Regular and Catch-up Matching Contributions under this
Plan (and employer matching contributions under any other plan whose contributions are to be used to satisfy the requirements of this section) may be used to satisfy the minimum amount of employer contributions which must be allocated under this
section. Matching Contributions that are used to satisfy the requirements of this section shall be treated as Employer Regular and Catch-up Matching Contributions for purposes of the Actual Contribution Percentage Test and other requirements of Code
§ 401(m). 
 Plan Section 17.1(b) is amended to add a new paragraph (7) to read as follows: 
  

	 	(7)	As of the first day of the first Plan Year beginning on or after January 1, 2002, this Article XVII shall not apply in any year in which the Plan consists solely of a cash or
deferred arrangement which meets the requirements of Code § 401(k)(12) and Safe-Harbor Matching Contributions with respect to which the requirements of Code § 401(m)(11) are met. 

  

					
	© 2001	 		 	EGTRRAAddendum

 Effective as of the first day of the first Plan Year beginning on or after January 1, 2002, Plan
Section 17.4(b) is amended to read as follows: 
  

	 	(b)	Key Employee – means any individual defined as such in Code § 416(i); generally, any Employee or former Employee (including the Beneficiary of a deceased Employee or
former Employee) who at any time during the Plan Year that includes the Determination Date was: 

  

	 	(1)	An officer having Top-Heavy Compensation greater than $130,000 (as adjusted under Code § 416(i)(1) for Plan Years beginning after December 31, 2002).

  

	 	(2)	A five-percent owner. 

  

	 	(3)	A one-percent owner who has Top-Heavy Compensation of more than $150,000. 

 The determination of who is a Key Employee will be made in accordance with Code § 416(i)(1) and the applicable regulations and other guidance of general applicability issued thereunder. 
 Plan Section 17.4(l) is amended to add a new paragraph (5) to read as follows: 
  

	 	(5)	As of the first day of the first Plan Year beginning on or after January 1, 2002, any distribution due to severance from employment, death or disability which was made prior to
the one-year period ending on the Determination Date shall be disregarded for purposes of applying the top-heavy rules. Paragraphs (1) and (2) of this subsection shall also apply to distributions under a terminated plan which, had it not
been terminated, would have been aggregated with this Plan under Code § 416(a)(2)(A)(i). If an individual has not performed services for the employer at any time during the one-year period ending on the Determination Date, any account balance
or accrued benefit for such individual shall not be taken into account. 

 Section 18.4(c) – Annual Additions 
 Plan Section 18.4(c) is amended to add the following paragraph: 
 Annual Additions do not include any Employee Rollover Contribution made to this Plan. Any contributions determined to be Employee Catch-up Contributions under Code § 414(v) made for a Plan Year commencing on or after January 1,
2002, are not Annual Additions. 
 Section 18.4(j) – Maximum Permissible Amount 
 Effective as of the first day of the first Limitation Year beginning on or after January 1, 2002, Plan Section 18.4(j) is amended to read as follows:

  

	 	(j)	Maximum Permissible Amount – means the maximum Annual Addition that may be contributed or allocated to a Participant’s Contribution Accounts under the Plan for any
Limitation Year, which (except to the extent permitted under Code § 414(v), if applicable) will not exceed the lesser of: 

  

	 	(1)	$40,000, (as adjusted for increases in the cost-of-living under Code § 415(d)). 

 If a short Limitation Year is created because of an amendment changing the Limitation Year to a different twelve-consecutive-month
period, the dollar limit above will be multiplied by the number of months (full months) in the short Limitation Year and divided by 12. 
  

	 	(2)	100% of the Participant’s 415 Compensation for the Limitation Year. 

 The limitation referred to in paragraph (2) will not apply to any contribution for medical benefits (within the meaning of Code § 401(h) or 419A(f)(2)) which is otherwise treated as an Annual Addition under
Code § 415(l)(1) or 419A(d)(2). 
 Section 19.4 – Multiple Use Test 
 Plan Section 19.4 will not apply to any Plan Year beginning on or after January 1, 2002. 
  

					
	© 2001	 		 	EGTRRAAddendum

 Section 19.6(h) – Excess Deferrals 
 Plan Section 19.6(h) is amended to add the following sentence to the end of the subsection: 
 However,
in determining Excess Deferrals, any contributions to the Plan subject to Code § 414(v) shall be disregarded. 
 2001 Proposed Regulations Plan
Amendment 
 If January 1, 2001 or January 1, 2002 is specified in the Required Minimum Distribution Addendum as the effective date for the
regulations under Code § 401(a)(9) that were proposed on January 17, 2001, the following provision applies: 
 With respect to
distributions under the Plan made for calendar years beginning on or after January 1, 2001 (or January 1, 2002, if so specified in the Required Minimum Distribution Addendum), the Plan will apply the minimum distribution requirements of
Code § 401(a)(9) in accordance with the regulations under Code § 401(a)(9) that were proposed on January 17, 2001, notwithstanding any provision of the Plan to the contrary. This amendment shall continue in effect until the end of the
last calendar year beginning before the effective date of final regulations under Code § 401(a)(9) or such other date as may be specified in guidance published by the Internal Revenue Service. 
 If a date between January 1, 2001 and January 1, 2002 is specified in the Required Minimum Distribution Addendum as the effective date for the regulations
under Code § 401(a)(9) that were proposed on January 17, 2001, the following provision applies: 
 With respect to distributions
under the Plan made on or after the date specified in the Required Minimum Distribution Addendum for calendar years beginning on or after January 1, 2001, the Plan will apply the minimum distribution requirements of Code § 401(a)(9) in
accordance with the regulations under Code § 401(a)(9) that were proposed on January 17, 2001 (the “2001 Proposed Regulations”), notwithstanding any provision of the Plan to the contrary. If the total amount of required minimum
distributions made to a Participant for 2001 prior to the date specified in the Required Minimum Distribution Addendum are equal to or greater than the amount of required minimum distributions determined under the 2001 Proposed Regulations, then no
additional distributions are required for such Participant for 2001 on or after such date. If the total amount of required minimum distributions made to a Participant for 2001 prior to the date specified in the Required Minimum Distribution Addendum
are less than the amount determined under the 2001 Proposed Regulations, then the amount of required minimum distributions for 2001 on or after such date will be determined so that the total amount of required minimum distributions for 2001 is the
amount determined under the 2001 Proposed Regulations. This amendment shall continue in effect until the last calendar year beginning before the effective date of the final regulations under Code § 401(a)(9) or such other date as may be
published by the Internal Revenue Service. 
 2002 Final Regulations Plan Amendment 
 Effective January 1, 2002, or on any later date specified in the Required Minimum Distribution Addendum, the following provisions will apply for purposes of determining required minimum distributions,
notwithstanding any provision of Plan Section 12.7 to the contrary. 
 Section 1 – General Rules. 
  

			
	 1.1.
	  	Coordination with Minimum Distribution Requirements Previously in Effect. If the Required Minimum Distribution Addendum specifies an effective date of this amendment that is later than
January 1, 2002 and prior to January 1, 2003, required minimum distributions for 2002 under this amendment will be determined as follows: If the total amount of 2002 required minimum distributions under the Plan made to the distributee
prior to the effective date of this amendment equals or exceeds the required minimum distributions determined under this amendment, then no additional distributions will be required to be made for 2002 on or after such date to the distributee. If
the total amount of 2002 required a minimum distributions under the Plan made to the distributee prior to the effective date of this amendment is less than the amount determined under this amendment, then required minimum distributions for 2002 on
or after such date will be determined so that the total amount of required minimum distributions for 2002 made to the distributee will be the amount determined under this amendment.
		
	 1.2.
	  	Precedence. The requirements of this amendment will take precedence over any inconsistent provisions of the Basic Plan Document and the Adoption Agreement.
		
	 1.3.
	  	Requirements of Treasury Regulations Incorporated. All distributions required under this amendment will be determined and made in accordance with the Treasury regulations under Code §
401(a)(9).
		
	 1.4.
	  	TEFRA Section 242(b)(2) Elections. Notwithstanding the other provisions of this amendment, distributions may be made under a designation made before January 1, 1984, in accordance with
section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the provisions of the Plan that relate to section 242(b)(2) of TEFRA.

  

					
	© 2001	 		 	EGTRRAAddendum

 Section 2 – Time and Manner of Distribution. 
  

	2.1.	Required Beginning Date. The Participant’s entire interest will be distributed, or begin to be distributed, to the Participant no later than the Participant’s Required
Beginning Date. 

  

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

  

	 	(a)	If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary, then, except as provided in the Required Minimum Distribution Addendum,
distributions to the surviving Spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained
age 70 1/2, if later. 

  

	 	(b)	If the Participant’s surviving Spouse is not the Participant’s sole designated Beneficiary, then, except as provided in the Required Minimum Distribution Addendum,
distributions to the designated Beneficiary will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died. 

  

	 	(c)	If there is no designated Beneficiary as of September 30 of the year following the year of the Participant’s death, the Participant’s entire interest will be
distributed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 

  

	 	(d)	If the Participant’s surviving Spouse is the Participant’s sole designated Beneficiary and the surviving Spouse dies after the Participant but before distributions to the
surviving Spouse begin, this section 2.2, other than section 2.2(a), will apply as if the surviving Spouse were the Participant. 

 For purposes of this Section 2.2 and Section 4, unless Section 2.2(d) applies, distributions are considered to begin on the Participant’s Required Beginning Date. If Section 2.2(d) applies, distributions are
considered to begin on the date distributions are required to begin to the surviving Spouse under Section 2.2(a). If distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the
Participant’s Required Beginning Date (or to the Participant’s surviving Spouse before the date distributions are required to begin to the surviving Spouse under Section 2.2(a)), the date distributions are considered to begin is the
date distributions actually commence. 
  

	2.3.	Forms of Distribution. Unless the Participant’s interest is distributed in the form of an annuity purchased from an insurance company or in a single sum on or before the
Required Beginning Date, as of the first distribution calendar year distributions will be made in accordance with Sections 3 and 4, below. If the Participant’s interest is distributed in the form of an annuity purchased from an insurance
company, distributions thereunder will be made in accordance with the requirements of Code § 401(a)(9) and the Treasury regulations. 

 Section 3 – Required Minimum Distributions During Participant’s Lifetime. 
  

	3.1.	Amount of Required Minimum Distribution For Each Distribution Calendar Year. During the Participant’s lifetime, the minimum amount that will be distributed for each
distribution calendar year is the lesser of: 

  

	 	(a)	The quotient obtained by dividing the Participant’s Account balance by the distribution period in the Uniform Lifetime Table set forth in Treas. Reg. § 1.401(a)(9)-9,
using the Participant’s age as of the Participant’s birthday in the distribution calendar year; or 

  

	 	(b)	If the Participant’s sole designated Beneficiary for the distribution calendar year is the Participant’s Spouse, the quotient obtained by dividing the Participant’s
Account balance by the number in the Joint and Last Survivor Table set forth in Treas. Reg. § 1.401(a)(9)-9, using the Participant’s and Spouse’s attained ages as of the Participant’s and Spouse’s birthdays in the
distribution calendar year. 

  

	3.2.	Lifetime Required Minimum Distributions Continue Through Year of Participant’s Death. Required minimum distributions will be determined under this Section 3 beginning with
the first distribution calendar year and up to and including the distribution calendar year that includes the Participant’s date of death 

 Section 4 – Required Minimum Distributions After Participant’s Death. 
  

	4.1.	Death On or After Date Distributions Begin. 

  

	 	(a)	 Participant Survived by Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is a designated Beneficiary, the minimum
amount that will be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s Account balance by the longer of the 

  

					
	© 2001	 		 	EGTRRAAddendum

	 	 
remaining life expectancy of the Participant or the remaining life expectancy of the Participant’s designated Beneficiary, determined as follows:

  

	 	(1)	The Participant’s remaining life expectancy is calculated using the age of the Participant in the year of death, reduced by one for each subsequent year.

  

	 	(2)	If the Participant’s surviving Spouse is the 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.

  

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

  

	 	(b)	No Designated Beneficiary. If the Participant dies on or after the date distributions begin and there is no designated Beneficiary as of September 30 of the year after the year
of the Participant’s death, the minimum amount that will be distributed for each distribution calendar year after the year of the Participant’s death is the quotient obtained by dividing the Participant’s Account balance by the
Participant’s remaining life expectancy calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. 

  

	4.2.	Death Before Date Distributions Begin. 

  

	 	(a)	Participant Survived by Designated Beneficiary. Except as provided in the Required Minimum Distribution Addendum, 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 section 4.1. 

  

	 	(b)	No Designated Beneficiary. If the Participant dies before the date distributions begin and there is no designated Beneficiary as of September 30 of the year following the year
of the Participant’s death, distribution of the Participant’s entire interest will be completed by December 31 of the calendar year containing the fifth anniversary of the Participant’s death. 

  

	 	(c)	Death of Surviving Spouse Before Distributions to Surviving Spouse Are Required to Begin. If the Participant dies before the date distributions begin, the Participant’s
surviving Spouse is the Participant’s sole designated Beneficiary, and the surviving Spouse dies before distributions are required to begin to the surviving Spouse under section 2.2(a), this section 4.2 will apply as if the surviving Spouse
were the Participant. 

 Section 5 – Definitions. As used in this Addendum, the following terms shall have the following
meanings: 
  

	5.1.	Designated Beneficiary. The individual who is designated as the Beneficiary under Plan Article XIII and is the designated Beneficiary under Code § 401(a)(9) and Treas. Reg.
§ 1.401(a)(9)-1, Q&A-4. 

  

	5.2.	Distribution calendar year. A calendar year for which a minimum distribution is required. For distributions beginning before the Participant’s death, the first distribution
calendar year is the calendar year immediately preceding the calendar year which contains the Participant’s Required Beginning Date. For distributions beginning after the Participant’s death, the first distribution calendar year is the
calendar year in which distributions are required to begin under Section 2.2. The required minimum distribution for the Participant’s first distribution calendar year will be made on or before the Participant’s Required Beginning
Date. The required minimum distribution for other distribution calendar years, including the required minimum distribution for the distribution calendar year in which the Participant’s Required Beginning Date occurs, will be made on or before
December 31 of that distribution calendar year. 

  

	5.3.	Life expectancy. Life expectancy as computed by use of the Single Life Table in Treas. Reg. § 1.401(a)(9)-9. 

  

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

  

					
	© 2001	 		 	EGTRRAAddendum

	5.5.	Required Beginning Date. The date specified in Plan Section 2.55. 

 Section 6 – Use of New Life Expectancy Tables to Determine Periodic Payments. 
  

	6.1.	Life expectancy. Installment payments under the Plan will be determined using the life expectancy tables in Treas. Reg. § 1.401(a)(9)-9 and not the life expectancy tables under
Treas. Reg. § 1.72-9, notwithstanding any contrary provision of the Basic Plan Document or the Adoption Agreement. This provision will be effective as of the date that the Plan began operating in accordance with the 2002 Final Regulations under
Code § 401(a)(9). 

  

					
	© 2001	 		 	EGTRRAAddendum

 PROVISIONS GOVERNING MERCER TRUST
COMPANY AS TRUSTEE/CUSTODIAN 
 UNDER THE
PUTNAM FIDUCIARY TRUST COMPANY (“PFTC”) 
 PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT (“BPD”) 
 The undersigned Lead Employer, having adopted the Chesapeake Corporation 40l(k) Savings Plan, effective November 1, 2005, a prototype plan sponsored by Putnam
Fiduciary Trust Company (the “Plan”) and having appointed Mercer Trust Company, a New Hampshire limited purpose bank (“Mercer Trust”), as trustee of the Plan, desires to have the trust provisions of the BPD govern Mercer
Trust’s duties, rights and powers as a non-discretionary, directed trustee to the Plan. Accordingly, while Mercer Trust has executed the Adoption Agreement as a “Financial Organization Trustee,” the parties agree the appointment of
Mercer Trust as Trustee shall be governed by Article XX of the BPD rather than a separate agreement, and the BPD is hereby amended so that all references to PFTC in the capacity of Trustee in Article XX of the BPD are hereby replaced by Mercer Trust
and all duties, rights and powers otherwise belonging to PFTC in the capacity of Trustee thereunder shall be the duties and responsibilities of Mercer Trust. 
 This document is executed on behalf of the undersigned by its duly authorized officers. 
  

							
		 		 	CHESAPEAKE CORPORATION
				
	10/31/05	 		 	By:	 	 /s/ David A. Winter

	Date	 		 	Name:	 	David A. Winter
		 		 	Title:	 	Director of Human Resources
			
		 		 	Mercer Trust Company
				
	11/30/05	 		 	By:	 	 /s/ Ronald Trov

	Date	 		 	Name:	 	Ronald Trov
		 		 	Title:	 	Trust Officer

 Plan No. XXXXX 

			
	 

	  	PUTNAM FIDUCIARY TRUST COMPANY
	  	PROTOTYPE DEFINED CONTRIBUTION PLAN
	  	
		  	PUTNAM PREFERRED PROFIT SHARING/401(k) PLAN
		  	Non-Standardized (005)
		
	ADOPTION AGREEMENT	  	

 Amended for the Uruguay Round Agreements Act (“GATT”), the Uniformed Services
Employment and Reemployment Rights Act of 1994 (“USERRA”), the Small Business Job Protection Act of 1996 (“SBJPA”), the Taxpayer Relief Act of 1997 (“TRA ‘97”), the Internal Revenue Service Restructuring and Reform
Act of 1998 (“RRA ‘98”), and the Community Renewal Tax Relief Act of 2000 (collectively referred to as “GUST”). 
  

					
	© 2001	  		  	005

 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 TABLE OF CONTENTS 

 

					
	 A.
	  	Preamble	  	1
			
	 B.
	  	Lead Employer	  	1
			
		  	 Lead Employer: [Plan Sec. 2.33]
	  	1
			
	 C.
	  	Plan Information	  	1
			
		  	 Plan: [Plan Sec. 1.1]
	  	1
		  	 Plan Year: [Plan Sec. 2.51]
	  	1
		  	 Trustee: [Plan Secs. 1.3 and 2.65]
	  	1
			
	 D.
	  	Eligibility and Service Requirements	  	2
			
		  	 Excluded Employment Categories: [Plan Sec. 2.13(a)]
	  	2
		  	 Age and Service Requirements: [Plan Sec. 3.1(a)]
	  	3
		  	 Entry: [Plan Secs. 2.23 and 3.1(a)]
	  	3
		  	 Hours of Service: [Plan Sec. 2.29]
	  	3
		  	 Method to Determine Service for Eligibility Purposes: [Plan Sec. 2.57]
	  	3
		  	 Method to Determine Service for Vesting Purposes: [Plan Sec. 2.57]
	  	4
		  	 Break in Service Rules: [Plan Secs. 2.7, 3.3 and 10.2(m)]
	  	4
		  	 Waiver of Entry Requirements: [Plan Sec. 3.1(f)]
	  	4
			
	 E.
	  	Plan Compensation	  	5
			
		  	 Plan Compensation: [Plan Sec. 2.49]
	  	5
		  	 Plan Compensation for the Plan Year: [Plan Sec. 2.50]
	  	6
			
	 F.
	  	Employee Pre-Tax Component	  	6
			
		  	 Employee Pre-Tax Contributions: [Plan Sec. 4.1]
	  	6
		  	 Service Requirement: [Plan Sec. 3.1(a)]
	  	6
		  	 Pay Reduction Contributions – Minimums/Maximums: [Plan Secs. 4.1(a) and (b)]
	  	6
		  	 Pay Reduction Agreements: [Plan Sec. 4.1(a)]
	  	7
		  	 Cash or Deferred Contributions: [Plan Sec. 4.1(c)]
	  	7
		  	 In-Service Hardship Withdrawals: [Plan Sec. 11.2]
	  	8
			
	 G.
	  	Employee After-Tax Component	  	8
			
		  	 Employee After-Tax Contributions: [Plan Sec. 4.2]
	  	8
		  	 Service Requirement: [Plan Sec. 3.1(a)]
	  	8
		  	 Payroll Withholding Contributions: [Plan Sec. 4.2(a)]
	  	8
			
	 H.
	  	Employer Safe-Harbor Component	  	8
			
		  	 Employer Safe-Harbor Contributions: [Plan Secs. 5.1 and 6.1]
	  	8
		  	 Employer Safe-Harbor Contributions: [Plan Secs. 5.1 and 6.1]
	  	9
			
	 I.
	  	Employer Regular Matching Component	  	10
			
		  	 Employer Regular Matching Contributions: [Plan Sec. 5.2]
	  	10
		  	 Service Requirement: [Plan Sec. 3.1(a)]
	  	10
		  	 Requirements to Receive an Employer Regular Matching Contribution: [Plan Sec 5.2(a) or (b)]
	  	11
		  	 Matching Formula: [Plan Sec. 5.2(a) or (b)]
	  	11
		  	 Vesting Schedule for Employer Regular Matching Component: [Plan Sec. 10.2(e)]
	  	15
		  	 In-Service Hardship Withdrawals: [Plan Sec. 11.2]
	  	15
			
	 J.
	  	Employer Regular Profit Sharing Component	  	15
			
		  	 Profit Sharing Contributions: [Plan Sec. 6.2]
	  	15
		  	 Service Requirement: [Plan Sec. 3.1(a)]
	  	15
		  	 Requirements to Share in the Employer Regular Profit Sharing Contribution: [Plan Sec. 6.2(a) or (b)]
	  	16
		  	 Contribution/Allocation Formula: [Plan Sec. 6.2(a) or (b)]
	  	17
		  	 Vesting Schedule for Employer Regular Profit Sharing Component: [Plan Sec. 10.2(e)]
	  	17
		  	 In-Service Hardship Withdrawals: [Plan Sec. 11.2]
	  	18

  

					
	© 2001	  	i	  	005

					
	 K.
	  	Employer Qualified Matching and Profit Sharing Component	  	18
			
		  	 Employer Qualified Contributions: [Plan Secs. 5.3 and 6.3]
	  	18
		  	 Employer Qualified Matching Contributions (QMACs): [Plan Sec. 5.3]
	  	18
		  	 Employer Qualified Profit Sharing Contributions (QNECs): [Plan Sec. 6.3]
	  	18
			
	 L.
	  	Retirement and In-Service Withdrawals	  	19
			
		  	 Retirement Age: [Plan Secs. 2.15 and 2.40]
	  	19
		  	 In-Service Withdrawals: [Plan Sec. 11.2]
	  	19
			
	 M.
	  	Special Vesting Rules	  	19
			
		  	 Vesting: [Plan Sec. 10.2(e)]
	  	19
		  	 Service Disregarded for Vesting: [Plan Sec. 10.2(f)]
	  	20
		  	 Treatment of Forfeitures: [Plan Sec. 5.2(g)]
	  	20
			
	 N.
	  	Employer Securities	  	20
			
		  	 Employer Securities: [Plan Secs. 14.13 and 14.14]
	  	20
		  	 Voting Provisions: [Plan Secs. 14.13(d) and 14.14]
	  	20
		  	 Tender Provisions: [Plan Secs. 14.13(e) and 14.14]
	  	20
			
	 O.
	  	Payment of Benefits	  	21
			
		  	 Balances Less Than Cash-Out Amount: [Plan Sec. 12.4]
	  	21
		  	 Payment Forms: [Plan Secs. 12.3(b) and 12.6]
	  	21
			
	 P.
	  	Top-Heavy Provisions	  	21
			
		  	 Coordination With Other Qualified Plans: [Plan Sec. 17.1]
	  	21
			
	 Q.
	  	Code § 415 Coordination	  	21
			
		  	 Correction Method: [Plan Sec. 18.1(b)]
	  	21
		  	 Coordination With Other Plans: [Plan Sec. 18.2]
	  	21
			
	 R.
	  	Special Testing Rules	  	22
			
		  	 Highly Compensated Employees: [Plan Sec. 2.27]
	  	22
		  	 ADP/ACP Testing Method:
	  	22
			
	 S.
	  	Special Effective Date Rules	  	22
			
	 T.
	  	Frozen Accounts	  	23
			
	 U.
	  	Other Information for the Participating Employers	  	23
			
	 V.
	  	Sponsor of the Prototype	  	23
			
	 W.
	  	Reliance on IRS Opinion Letter	  	25
			
	 X.
	  	Lead Employer Signature	  	25

  

					
	© 2001	  	ii	  	005

			
	

	  	PUTNAM FIDUCIARY TRUST COMPANY
	  	PROTOTYPE DEFINED CONTRIBUTION PLAN
		
		  	PUTNAM PREFERRED PROFIT SHARING/401(k) PLAN
		  	Non-Standardized (005)

  

					
	ADOPTION AGREEMENT
	
	 A.     Preamble

	
	 A.1.      BY THIS AGREEMENT, the Lead Employer hereby ... [check
one]:

			
	 a.
	 	 x
	  	adopts a new plan effective as of ... [complete]:
		 	 i.
	  	 Original Effective Date: 11/01/2005 [month, day, year].

			
	 b.
	 	  ̈
	  	 amends/restates its existing plan effective as of ... [complete]:

		 	 i.
	  	 Amendment Effective Date:
                     [month, day, year].

									
	
	 B.     Lead Employer

			
	Lead Employer:	    	 B.1.
	 	Lead Employer Name: Chesapeake Corporation
	[Plan Sec. 2.33]	    		 	
		    		 	[NOTE: The Lead Employer is a Participating Employer in the Plan. The Controlled Group Members that are Participating Employers as of the Original Effective Date (specified
in A.1.a.i.), the Amendment Effective Date (specified in A.1.b.i.) or, if applicable, a later effective date (specified in the Participating Employer Adoption Supplement to the Adoption Agreement) are as specified in the Participating Employer
Addendum.]
	
	 C.     Plan Information

			
	Plan:	    	 C.1.
	 	Plan Name: Chesapeake Corporation 401(k) Savings Plan
	 [Plan Sec. 1.1]
	    		 		 		  	
	 Plan Year:
 [Plan Sec.
2.51]
	    	 C.2.
	 	 The Plan Year is the twelve-consecutive-month period ending each 12/31 [month, day]
 [check each that applies]:

				
		    	 a.
	 	 x
	 	The first Plan Year is a short year that began on the Original Effective Date and ended 12/31/2005 [month, day, year].
		    	 b.
	 	  ̈
	 	The Plan Year has been amended. The last Plan Year before the amendment ended [month, day, year], and the short Plan Year resulting from the amendment began the next
day and ended                  [month, day, year].
	  
	    	
	Trustee:	    	 C.3.
	 	The Plan is funded by a Trust Fund with ... [check each that applies]:
	[Plan Secs. 1.3 and 2.65]	    		 		 		  	
		    	 a.
	 	  ̈
	 	Putnam Fiduciary Trust Company serving as a Directed Trustee.
		    	 b.
	 	  ̈
	 	individual trustee(s) serving as a ... [check one]:
					
		    		 	 i.
	 	  ̈
	  	Directed Trustee.
		    		 	 ii.
	 	  ̈
	  	Discretionary Trustee.
				
		    	 c.
	 	 x
	 	 a financial organization (other than Putnam Fiduciary Trust Company) serving as a ...
 [check one]:

					
		    		 	 i.
	 	 x
	  	Directed Trustee.
		    		 	 ii.
	 	  ̈
	  	Discretionary Trustee.

  

					
	© 2001	  		  	005

									
	 D.     Eligibility and Service Requirements

			
	 Excluded Employment
 Categories:
	    	D.1.	 	Covered Employment does not include employment as ... [check each of a. through k. that applies, or check l. if it applies]:
	[Plan Sec. 2.13(a)]	    		 	[NOTE: Covered Employment only includes employment with a Participating Employer. However, it does not include employment as a Collective Bargaining Employee unless the
collective bargaining agreement provides for participation in the Plan under the terms set forth in this Adoption Agreement.]
				
		    	a.	 	 ̈	 	a non-resident alien who receives no earned income (within the meaning of Code § 911(d)(2)) from a Participating Employer which constitutes income from sources within the United
States (within the meaning of Code § 861(a)(3)), or who receives such earned income but it is all exempt from income tax in the United States under the terms of an income tax convention.
		    	b.	 	 ̈	 	a Highly Compensated Employee.
				
		    		 		 	[NOTE: Excluding any of the following categories may result in failure to satisfy the coverage requirements of Code § 410(b).]
				
		    	c.	 	 ̈	 	a Key Employee.
		    	d.	 	x	 	a Leased Employee.
		    	e.	 	x	 	a Self-Employed Individual (that is, a sole proprietor or partner with respect to a Participating Employer).
		    	f.	 	 ̈	 	a salaried Employee.
		    	g.	 	 ̈	 	an hourly-wage Employee.
		    	h.	 	 ̈	 	an Employee paid primarily on a commission basis.
		    	i.	 	 ̈	 	an Employee working outside the United States.
		    	j.	 	 ̈	 	an Employee in any of the following units or locations [specify]:
		    		 		 	            . [NOTE: To exclude all Employees of a Controlled Group Member, do not
designate that Controlled Group Member as a Participating Employer.]
				
		    	k.	 	x	 	 other [specify]: Persons classified as independent contractors by the Lead Employer; employees of Chesapeake
Corporation.. [NOTE: Other excluded categories may not be based on hours worked by an Employee or the Employee’s age.]

				
	 [GRAPHIC APPEARS HERE]
 Collective
Bargaining
 Only Plan
	    	l.	 	 ̈	 	The Plan is exclusively a collective bargaining plan – thus, the only Employees in Covered Employment are those Collective Bargaining Employees who are covered by the following
collective bargaining agreement(s) that provide(s) for participation in the Plan ...[complete]: [NOTE: All other Employees are excluded from all Components.]
			
		    	D.2.	 	Covered Employment ... [check one]:
				
		    	a.	 	 ̈	 	does not include employment during the transition period following a stock or asset acquisition described in Code § 410(b)(6)(C) ... [check if
applicable]:
					
		    		 	i.	 	 ̈	  	subject to the following exceptions ... [complete]: [NOTE: For each listed acquisition, employment becomes Covered Employment as of the Effective Date listed for that acquisition
(unless the employment is excluded under D.1.).]
					
		    		 		 		  	Acquisition                                    
                            Effective Date
					
		    		 		 		  	
		    		 	b.	 	x	  	includes employment during the transition period following a stock or asset acquisition described in Code § 410(b)(6)(C) (unless the employment is excluded under D.1.).
			
		    		 	[NOTE: This provision applies only to an individual who becomes an Employee as a result of the acquisition. The “transition period” begins on the date of such
acquisition and ends on the last day of the first Plan Year beginning after the date of such acquisition (or, if earlier, upon any significant change in coverage of the Plan other than as a result of subsequent
acquisition).]

  

					
	© 2001	  	2	  	005

															
	  
	    		 		 		 		 		 		  	
	Age and Service Requirements:	    	D.3.	 	For an Employee to participate in any Component, he/she must have attained age ...
	[Plan Sec. 3.1(a)]	    		 	[check one]:
		    	a.	 	 ̈	 	             [21 or less].
		    	b.	 	x	 	N/A – there is no age requirement.
			
		    	D.4.	 	The service requirement for participation will be determined separately for each Component, as specified in F.2., G.2., I.2. and J.2. [NOTE: The service requirement for the
Employer Safe-Harbor Matching or Profit Sharing Component will be the same as for the Employee Pre-Tax Component.]
	  
	    		 	
	Entry:	    	D.5.	 	The Entry Dates for the Plan are the ... [check one]:
	[Plan Secs. 2.23 and 3.1(a)]	    		 		 		 		 		 		  	
		    	a.	 	 ̈	 	first day of each Plan Year and the first day of the seventh month of each Plan Year.
		    	b.	 	 ̈	 	first day of each quarter of each Plan Year.
		    	c.	 	x	 	first day of each month.
		    	d.	 	 ̈	 	day on which the age and service requirements are satisfied.
		    	e.	 	 ̈	 	first day of each Plan Year. [NOTE: This option is permitted only if (i) there is no age requirement or the age requirement specified in D.3.a. does not exceed 20 1/2, and (ii) there is no service requirement or the service requirements specified in F.2.b. or c., I.2.c. or d. and
J.2.c. or d. do not exceed 6 months, or 18 months if full and immediate vesting.]
	  
	    		 		 		 		 		 		  	
	 Hours of Service:
 [Plan Sec. 2.29]

	    	D.6.	 	An Employee for whom a record of actual hours is not maintained or available (e.g., salaried employees) will be credited with ... [check
one]:
				
	 [complete if hours are
 used for any purpose –
 e.g., eligibility, vesting
 or allocations]
	    	a.	 	 ̈	 	190 Hours of Service for each month
	    	b.	 	 ̈	 	95 Hours of Service for each semi-monthly payroll period
	    	c.	 	x	 	45 Hours of Service for each week
	    	d.	 	 ̈	 	10 Hours of Service for each day
		
		    	... in which he/she has one or more Hours of Service.
			
		    	D.7.	 	An Employee for whom a record of actual hours is maintained and available will be credited with ... [check one]:
				
		    	a.	 	x	 	actual Hours of Service.
		    	b.	 	 ̈	 	the same equivalency as specified in D.6.
	  
	    		 		 		 		 		 		  	
	Method to Determine Service	    	D.8.	 	One year of Service will be determined for eligibility purposes using the ... [check one]:
	for Eligibility Purposes:	    		 	
	[Plan Sec. 2.57]	    	a.	 	x	 	hour count method ... [complete as necessary]: [NOTE: The hour count method should be elected if it applies to any Employees.]
				
	 [complete if a service
 requirement is imposed
 on participation in any
 Component for any
 Employees]
	    		 	i.	 	An Employee must complete at least 1,000 Hours of Service during an eligibility
	    		 		 	computation period for it to count as one year of Service.
	    		 	  
 ii.
	 	  
 The eligibility computation period is the twelve-consecutive-month
period beginning on the Service Commencement Date and each ... [check one]:

						
		    		 		 	A.	 	 ̈	 	Plan Year beginning after the Service Commencement Date.
		    		 		 	B.	 	 ̈	 	anniversary of the Service Commencement Date.
				
		    		 	iii.	 	The hour count method applies ... [check one]:
						
		    		 		 	A.	 	 ̈	 	to all Employees.
		    		 		 	B.	 	 ̈	 	only to those Employees who are ... [check each that applies]:
							
		    		 		 		 	1.	 	 ̈	 	classified as “full-time”
		    		 		 		 	2.	 	 ̈	 	classified as “part-time”
		    		 		 		 	3.	 	 ̈	 	classified as “temporary” or “seasonal”
		    		 		 		 	4.	 	 ̈	 	paid on an hourly-wage basis
		    		 		 		 	5.	 	 ̈	 	paid on a salaried basis

  

					
	© 2001	  	3	  	005

															
		    		 		 		 	... and the elapsed time method applies to all other Employees.
				
		    	b.	 	 ̈	 	elapsed time method. [NOTE: The elapsed time method credits service based on the time elapsed between the Employee’s Service Commencement Date and the start of any Break
in Service, regardless of the actual amount of service during that period.]
	  
	    		 		 		 		 		 		  	
	Method to Determine Service	    	D.9.	 	One year of Service will be determined for vesting purposes using the ... [check one]:
	for Vesting Purposes:	    		 		 	
	[Plan Sec. 2.57]	    	a.	 	x	 	hour count method ... [complete as necessary]:
				
	 [complete if a vesting
	    		 	i.	 	An Employee must complete at least 1,000 Hours of Service during a vesting
	 schedule applies with
	    		 		 	computation period for it to count as one year of Service.
	 respect to any Component]
	    		 		 	
		    		 	ii.	 	The vesting computation period is the ... [check one of A. or B., and check C. if it applies]:
						
		    		 		 	A.	 	x	 	Plan Year.
		    		 		 	B.	 	 ̈	 	twelve-consecutive-month period beginning on the Service Commencement Date and each anniversary of the Service Commencement Date.
				
		    		 		 	[check C. if the vesting computation period has been amended]
						
		    		 		 	C.	 	 ̈	 	The vesting computation period has been amended. The last vesting computation period before the amendment ended
                     [month, day, year], the special vesting computation period resulting from the amendment began
                     [month, day, year] and ended
                     [month, day, year], and the vesting computation period after the amendment is specified above beginning
                     [month, day, year]. [NOTE: The special vesting computation period must be twelve months in
length.]
				
		    	b.	 	 ̈	 	elapsed time method. [NOTE: The elapsed time method credits service based on the time elapsed between the Employee’s Service Commencement Date and the start of any Break
in Service, regardless of the actual amount of service during that period.]
	  
	    		 	
	 Break in Service Rules:
 [Plan Secs. 2.7, 3.3 and 10.2(m)]
	    	D.10.	 	In the case of a Participant who had no vested interest in his/her Account prior to a Break in Service of five years or more (other than a vested interest in an Employee After-Tax,
Deductible, Forfeiture Restoration or Rollover Contribution Account), Service prior to the Break in Service ... [check one]:
				
		    	a.	 	x	 	will not
		    	b.	 	 ̈	 	will
			
		    		 	... be taken into account for eligibility or vesting purposes after a subsequent return to employment. [NOTE: In all other cases and for all Participants with a vested
interest in their Accounts, Service prior to a Break in Service will be counted after a subsequent return to employment.]
	  
	    		 	
	Waiver of Entry Requirements:	    	D.11.	 	An Employee in Covered Employment ... [check one]:
	[Plan Sec. 3.1(f)]	    		 	
		    	a.	 	x	 	must always satisfy the age and/or service requirements to become an Active Participant.
				
		    	b.	 	 ̈	 	will become an Active Participant on the ... [check one]:
						
		    		 		 	i.	 	 ̈	 	Original Effective Date specified in A.1.
		    		 		 	ii.	 	 ̈	 	following date:                      [month, day,
year]
				
		    		 		 	... even if he/she has not satisfied the ... [check each that applies]:
						
		    		 		 	iii.	 	 ̈	 	age
		    		 		 	iv.	 	 ̈	 	service
				
		    		 		 	... requirement for participation in the Component.

  

					
	© 2001	  	4	  	005

															
	 E.     Plan Compensation

	[NOTE: Plan Compensation will be used for nondiscrimination testing unless the Plan Administrator expressly directs that a different definition of compensation be used for
such testing for a particular Plan Year.]
			
	Plan Compensation:	    	E.1.	 	Plan Compensation means ... [check one]:
	[Plan Sec. 2.49]	    		 	
		    	a.	 	x	  	earnings required to be reported in the Wages, Tips and Other Compensation box of Form W-2.
		    	b.	 	 ̈	  	earnings for purposes of Code § 415(c)(3).
		    	c.	 	 ̈	  	earnings for purposes of federal income tax withholding.
		
		    	[NOTE: Unless specifically excluded below, Plan Compensation includes Employee Pre-Tax Contributions, other Elective Deferrals and elective contributions that are excluded
from income under Code § 125.]
			
		    	E.2.	 	Plan Compensation does not include ... [check each that applies]: [NOTE: The following exclusions (a. through i.) do not apply for purposes of the Employer
Safe-Harbor Matching or Safe-Harbor Profit Sharing Component, or the Qualified Profit Sharing Component.]
					
	 	    	 	 	 With respect to
 the Employer
 Regular
or
 Qualified
 Matching
 Component
	 	 With respect to
 the Employer
 Regular

Profit Sharing
 Component
	 	 
		    	a.	 	 ̈	 	 ̈	 	Employee Pre-Tax Contributions and other Elective Deferrals, and elective contributions that are excluded from income under Code § 125 (cafeteria plan).
					
		    	b.	 	x	 	x	 	reimbursements or other expense allowances, fringe benefits (cash and non-cash), moving expenses, deferred compensation and welfare benefits.
		
		    	[NOTE: The following exclusions (c. through i.) do not apply for purposes of the Employer Regular Profit Sharing Component if Employer Regular Profit Sharing Contributions are
allocated under an integrated formula. Also, excluding any of the following items may require the definition of Plan Compensation to be tested for discrimination under Code § 414(s).]
					
		    	c.	 	 ̈	 	 ̈	 	amounts in excess of $            . [NOTE: The amount that may be taken into account for a Plan Year is
already limited under Code § 401(a)(17). Include an amount here only if a limit less than the otherwise applicable limit is intended.]
					
		    	d.	 	x	 	x	 	severance pay paid at or prior to Termination of Service. [NOTE: Severance pay or other amounts paid after Termination of Service are automatically
excluded.]
					
		    	e.	 	 ̈	 	 ̈	 	bonuses.
					
		    	f.	 	 ̈	 	 ̈	 	commissions.
					
		    	g.	 	 ̈	 	 ̈	 	overtime. [NOTE: Excluding overtime payments with respect to certain contribution types may raise issues under federal and/or state wage and hour
laws.]
					
		    	h.	 	 ̈	 	 ̈	 	other [specify]:             .
					
		    	i.	 	 ̈	 	 ̈	 	other [specify]:             .
			
		    		 	[NOTE: The Plan Administrator may, in its sole discretion, include or exclude items from Plan Compensation against which a pay reduction or withholding agreement applies for
purposes of determining Employee Pre-Tax and After-Tax Contributions, regardless of the elections made in E.1. and E.2.]
			
		    		 	[NOTE: Amounts paid after an Employee ceases to be an Active Participant in any Component are automatically excluded from Plan Compensation for that
Component.]

  

					
	© 2001	  	5	  	005

															
	  
	    		 		 		 		 		 		  	
	Plan Compensation for the	    	E.3.	 	Plan Compensation for the Plan Year ... [check one]:
	Plan Year:	    		 		 		 		 		 		  	
	[Plan Sec. 2.50]	    	a.	 	 ̈	 	does not
		    	b.	 	x	 	does
			
		    		 	... include amounts paid prior to the Entry Date for purposes of any Employer Contribution Component.
	
	 F.     Employee Pre-Tax Component

			
	Employee Pre-Tax	    	F.1.	 	Employee Pre-Tax Contributions ... [check one]:
	Contributions:	    		 		 		 		 		 		  	
	[Plan Sec. 4.1]	    	a.	 	 ̈	 	will not [Skip to Section G.]
		    	b.	 	x	 	will
		
		    	... be allowed under the Plan.
		
	  
	    	
	Service Requirement:	    	F.2.	 	For an Employee to participate in the Employee Pre-Tax Component, he/she must have
	[Plan Sec. 3.1(a)]	    		 	completed ... [check one]: [NOTE: Whether an Employee has “one year” of Service is determined using the method elected in D.8.]
				
		    	a.	 	 ̈	 	one year of Service.
		    	b.	 	 ̈	 	             [12 or less] months of elapsed time Service.
		    	c.	 	x	 	the lesser of one year of Service or the completion of a ... [complete]:
				
		    		 	i.	 	  1   [less than 12] month
			
		    		 	... eligibility computation period during which the Employee has a number of Hours of Service equal to at least 1,000 multiplied by a fraction, the numerator of which is the
number of months in the eligibility computation period, and the denominator of which is 12.
				
		    	d.	 	 ̈	 	N/A – there is no service requirement.
	  
	    		 		 		 		 		 		  	
	Pay Reduction Contributions	    	F.3.	 	Employee Pre-Tax Contributions are permitted by means of pay reduction in any
	– Minimums/Maximums:	    		 	whole... [check one]:
	[Plan Sec. 4.1(a) and (b)]	    		 		 		 		 		 		  	
		    	a.	 	x	 	 percentage, subject to the following minimum and maximum per payroll period ...
 [check each of i. and ii. that applies, or check iii. if it applies]:

					
		    		 	i.	 	x	 	Minimum: 2 % of Plan Compensation.
		    		 	ii.	 	x	 	Maximum ... [complete A. and B.]:
						
		    		 		 		 	A.	 	99 % of Plan Compensation with respect to any Non-Highly Compensated Employee, and
		    		 		 		 	B.	 	99 % [not to exceed the percentage in A.] of Plan Compensation with respect to any Highly Compensated Employee.
					
		    		 	iii.	 	 ̈	 	such minimum and maximum, if any, as the Lead Employer may specify in written action taken prior to the first day of the Plan Year.
				
		    	b.	 	 ̈	 	dollar amount, subject to the following minimum and maximum per payroll period ... [check each of i. and ii. that applies, or check iii. if it applies]:
					
		    		 	i.	 	 ̈	 	Minimum: $            .
		    		 	ii.	 	 ̈	 	Maximum: $            .
		    		 	iii.	 	 ̈	 	such minimum and maximum, if any, as the Lead Employer may specify in written action taken prior to the first day of the Plan Year.
		
		    	[NOTE: If a. is elected above, a. also must be elected in F.8. and G.3. (if either such item is completed). Similarly, if b. is elected above, b. also must be elected in F.8.
and G.3. (if either such item is completed).]
		
		    	[NOTE: Employee Pre-Tax Contributions are limited by Code § 402(g).]
		
		    	[NOTE: If the Plan provides for Employer Safe-Harbor Matching Contributions, the maximum above for a Non-Highly Compensated Employee must be at least sufficient to allow the
Participant to receive the maximum Employer Safe-Harbor Matching Contribution.]

  

					
	© 2001	  	6	  	005

															
			
	 

 Make-Up Election
	    	F.4.	 	If a Participant has contributed less than the maximum amount for prior payroll periods within the Plan Year, he/she ... [check one if a payroll period maximum is
specified in F.3.a.ii. or b.ii]:
				
		    	a.	 	 ̈	 	may not
		    	b.	 	x	 	may at any time
		
		    	... increase his/her pay reductions above the maximum in subsequent payroll periods to account for no prior pay reductions, or prior pay reductions at less than the
maximum. [NOTE: In such case, the total pay reductions for the Plan Year may not exceed the maximum(s) specified above applied by reference to Plan Compensation for the Plan Year.]
			
	 

 Automatic Enrollment
	    	F.5.	 	Upon initial entry into the Employee Pre-Tax Component, a Participant will be deemed to have elected a pay reduction of ... [check one]: [NOTE: Some state laws may
prohibit or limit automatic enrollments.]
				
		    	a.	 	 ̈	 	N/A – the automatic enrollment provision does not apply.
		    	b.	 	x	 	2 % [5% or less] of Plan Compensation per payroll period unless he/she affirmatively elects a different percentage or amount or elects not to receive Employee Pre-Tax
Contributions.
			
		    		 	Special Effective Date [complete if desired]: 
		    		 	This provision will be effective as of                      [month,
day, year] with respect to individuals who become ... [check one of i. or ii., and check iii. if it applies]
					
		    		 	i.	 	 ̈	 	Employees
		    		 	ii.	 	 ̈	 	Active Participants in the Employee Pre-Tax Component
			
		    		 	... on or after that date.
					
		    		 	iii.	 	 ̈	 	This provision will also apply effective as of that date to each then current Active Participant in the Employee Pre-Tax Component for whom Employee Pre-Tax Contributions are not
then being made.
	  
	    		 	
	 Pay Reduction Agreements:
 [Plan Sec.
4.1(a)]
	    	F.6.	 	The initial pay reduction agreement made by a Participant may be effective as soon as administratively practicable after his/her initial Entry Date. Thereafter, a pay reduction
agreement may be effective, or once effective may be modified, as soon as administratively practicable after ... [check one]:
				
		    	a.	 	 ̈	 	any Entry Date.
		    	b.	 	 ̈	 	the first day of any Plan Year or the first day of the seventh month of any Plan Year.
		    	c.	 	 ̈	 	the first day of any Plan Year.
		    	d.	 	 ̈	 	the first day of any quarter of any Plan Year.
		    	e.	 	 ̈	 	the first day of any month.
		    	f.	 	x	 	the date the election is made.
		
		    	[NOTE: A pay reduction agreement may be revoked at any time, with the revocation effective as soon as administratively practicable after the date the revocation
election is made.]
	  
	    		 		 		 		 		 		  	
	 Cash or Deferred Contributions:
 [Plan Sec. 4.1(c)]
	    	F.7.	 	A cash or deferred option is available with respect to ... [check one]: [NOTE: If a cash or deferred option is available with respect to an item of compensation, a
general pay reduction agreement will not apply to that item.]
				
		    	a.	 	x	 	N/A – a cash or deferred option is not available. [Skip to F.9.]
		    	b.	 	 ̈	 	bonuses paid during the Plan Year and designated as eligible for this option by the Lead Employer.
			
		    	F.8.	 	The contributions made pursuant to this cash or deferred option may not exceed ... [check one]:
				
		    	a.	 	 ̈	 	             % of the bonus payments subject to the cash or deferred option.

  

					
	© 2001	  	7	  	005

															
		    	b.	 	 ̈	  	$             per Plan Year.
		
		    	[NOTE: If a. is elected above, a. also must be elected in F.3., and also in G.3. (if such item is completed). Similarly, if b. is elected above, b. also must be elected in
F.3., and also in G.3. (if such item is completed).]
	  
	    	
	In-Service Hardship Withdrawals: [Plan Sec. 11.2]	    	F.9.	 	Withdrawals from Employee Pre-Tax Contribution Accounts on account of Hardship are ... [check one]:
				
		    	a.	 	 ̈	  	not allowed.
		    	b.	 	x	  	allowed.
	
	G. Employee After-Tax Component
			
	Employee After-Tax Contributions:	    	G.1.	 	Employee After-Tax Contributions ... [check one]:
	[Plan Sec. 4.2]	    	a.	 	x	  	will not [Skip to Section H.]
		    	b.	 	 ̈	  	will
		
		    	... be allowed under the Plan.
	  
	    	
	 Service Requirement:
 [Plan Sec. 3.1(a)]

	    	G.2.	 	The service requirement for the Employee After-Tax Component is the same as for the ... [check one]:
				
		    	a.	 	 ̈	  	Employee Pre-Tax Component.
		    	b.	 	 ̈	  	Employer Regular Matching Component.
		    	c.	 	 ̈	  	Employer Regular Profit Sharing Component.
	  
	    		 		  	
	Payroll Withholding Contributions:	    	G.3.	 	Employee After-Tax Contributions will be allowed by means of payroll withholding in any whole ... [check one]:
	[Plan Sec. 4.2(a)]	    		 	
		    	a.	 	 ̈	  	 percentage, subject to the following minimum and maximum per payroll period ... 
 [check each of i. and ii. that applies, or check iii. if it applies]:

					
		    		 	i.	  	 ̈	 	Minimum:            % of Plan Compensation.
		    		 	ii.	  	 ̈	 	Maximum ... [complete A. and B.]:

																			
							
		    		 		  		  		 	A.	 	            % of Plan Compensation with respect to any Non-Highly Compensated Employee, and
		    		 		  		  		 	B.	 	            % [not to exceed the percentage in A.] of Plan Compensation with respect to any Highly
Compensated Employee.

															
					
		    		 	iii.	  	 ̈	 	such minimum and maximum, if any, as the Lead Employer may specify in written action taken prior to the first day of the Plan Year.
				
		    	b.	 	 ̈	  	 dollar amount, subject to the following minimum and maximum per payroll period
 ... [check each of i. and ii. that applies, or check iii. if it applies]:

					
		    		 	i.	  	 ̈	 	Minimum: $            .
		    		 	ii.	  	 ̈	 	Maximum: $            .
		    		 	iii.	  	 ̈	 	such minimum and maximum, if any, as the Lead Employer may specify in written action taken prior to the first day of the Plan Year.
		
		    	[NOTE: If a. is elected above, a. also must be elected in F.3. and F.8. (if either such item is completed). Similarly, if b. is elected above, b. also must be elected in F.3.
and F.8. (if either such item is completed).]
		
	H. Employer Safe-Harbor Component	 	
			
	Employer Safe-Harbor Contributions:	    	H.1.	 	This Plan ... [check one]:
	[Plan Secs. 5.1 and 6.1]	    	a.	 	x	  	is not intended to be a Safe-Harbor Plan. [Skip to Section I.]
		    	b.	 	 ̈	  	is intended to be a Safe-Harbor Plan, and safe-harbor contributions will be made under ... [check one]:

  

					
	© 2001	  	8	  	005

															
		    		 	i.	 	 ̈	 	this Plan.
		    		 	ii.	 	 ̈	 	the following defined contribution plan [specify]:             . [Complete the ‘Special Effective
Date’ below, if applicable, and skip to Section I.] [NOTE: The other plan must have the same Plan Year as this Plan.]
				
		    		 		 	[NOTE: Employee After-Tax Contributions (if any) will remain subject to the Actual Contribution Percentage Test of Code § 401(m) regardless of whether this Plan is a
Safe-Harbor Plan. Further, Employer Safe-Harbor or Regular Matching Contributions will remain subject to the Actual Contribution Percentage Test of Code § 401(m) if any such contribution is made based on Employee Pre-Tax and/or After-Tax
Contributions in excess of 6% of Plan Compensation or the Plan otherwise fails to satisfy the requirements of Code § 401(m)(11)(B).]
		
		    	Special Effective Date [complete if applicable]:
		
		    	The designation as a Safe-Harbor Plan is effective as of
                     [month, day, year] [no earlier than the first day of the first Plan Year beginning on or after January 1, 1999].
[NOTE: A designation as a Safe-Harbor Plan can be effective only as of the first day of a Plan Year (including a short first Plan Year) or as of the date on which the Employee Pre-Tax Component is first effective under the Plan. The
Adoption Agreement adding an Employer Safe-Harbor Matching Component to this Plan must be executed before the Component becomes effective. The Adoption Agreement adding an Employer Safe-Harbor Profit Sharing Component to this Plan must be executed
at least 30 days before the end of the Plan Year in which the Component becomes effective.]
	  
	    		 		 		 		 		 		  	
	Employer Safe-Harbor	    	H.2.	 	The Employer Safe-Harbor Contribution will be an ... [check one]:
	Contributions:	    		 		 		 		 		 		  	
	[Plan Secs. 5.1 and 6.1]	    	a.	 	 ̈	 	Employer Safe-Harbor Matching Contribution made in accordance with ... [check i. or ii., and complete iii. – v.]:
					
	

	    		 	i.	 	 ̈	 	the following schedule ... [complete schedule]:
	Basic Matching Formula	    		 		 		 		 		 		  	
	 	    	 	 	 	 	 	 	 	 	 The Employer
 Safe-Harbor Matching
 Contribution will be:
	 	 	  	 Of Match
 Eligible
 Contributions*:

	 	    	 	 	 	 	 	 	 	 	 A
	 	 	  	 B

		    		 		 		 	1	 	    100%	 	of the first:	  	        3%
								
		    		 		 		 	2	 	          % [50% or more, but not more than 1A%]	 	of the next:	  	          % [not less than 2% or more than 3%]
						
		    		 		 		 		 	
 *  Of Match
Eligible Contributions expressed as a percentage of Plan Compensation for payroll periods ending within the Matching Contribution Period.

						
		    		 		 		 		 	[NOTE: To satisfy the minimum requirements for an Employer Safe-Harbor Matching Contribution, 2.A. and B. must be completed.]
						
	

	    		 	ii.	 		 	 ̈	 	the following schedule ... [complete schedule]:
	Enhanced Matching Formula	    		 		 		 		 		 		  	
	 	    	 	 	 	 	 	 	 	 	 The Employer
 Safe-Harbor Matching
Contribution will be:
	 	 	  	 Of Match
 Eligible
 Contributions*:

	 	    	 	 	 	 	 	 	 	 	 A
	 	 	  	 B

		    		 		 		 	1	 	    100%	 	of the first:	  	        4%
								
		    		 		 		 	2	 	          % [not more than 1A%] 	 	of the next:	  	          % [not more than 2%]

  

					
	© 2001	  	9	  	005

															
		    		 		 		 	
 *  Of Match
Eligible Contributions expressed as a percentage of Plan Compensation for payroll periods ending within the Matching Contribution Period.

					
		    		 		 		 	[NOTE: To satisfy the minimum requirements for an Employer Safe-Harbor Matching Contribution, no items need to be completed.]
				
		    		 	iii.	 	The Match Eligible Contributions are the Employee Pre-Tax Contributions ... [check if applicable]:
						
		    		 		 	A.	 	 ̈	 	and Employee After-Tax Contributions.
				
		    		 	iv.	 	The Matching Contribution Period is ... [check one]:
						
		    		 		 	A.	 	 ̈	 	each Plan Year.
		    		 		 	B.	 	 ̈	 	each payroll period.
		    		 		 	C.	 	 ̈	 	each month.
		    		 		 	D.	 	 ̈	 	each quarter of each Plan Year.
			
		    		 	[NOTE: Employer Safe-Harbor Matching Contributions will be calculated based on the ratio of Match Eligible Contributions to Plan Compensation for each Matching Contribution
Period — “true-up” contributions may be elected under v. If the Matching Contribution Period is the Plan Year, but Employer Safe-Harbor Matching Contributions are made on a more frequent basis (e.g., each payroll period or month),
“true-up” contributions are required based on the ratio of Match Eligible Contributions to Plan Compensation for the Plan Year.]
				
		    		 	v.	 	The Employer Safe-Harbor Matching Contributions will be calculated separately for each Matching Contribution Period and ... [check one]:
						
		    		 		 	A.	 	 ̈	 	N/A – the Matching Contribution Period is the Plan Year.
		    		 		 	B.	 	 ̈	 	“true-up” contributions will not be made.
		    		 		 	C.	 	 ̈	 	then will be recalculated based on the ratio of Match Eligible Contributions to Plan Compensation for the Plan Year, and “true-up” contributions will be made accordingly
with respect to each eligible Participant in the Employer Safe-Harbor Matching Component.
				
	 

 Profit Sharing Formula
	    	b.	 	 ̈	 	Employer Safe-Harbor Profit Sharing Contribution in the amount of             % [3% or more] of the
Participant’s Plan Compensation for the Plan Year. [NOTE: If the Plan is Top-Heavy, the contribution formula for the Employer Safe-Harbor Profit Sharing Contributions will be applied with the applicable modifications described in Plan
Sec. 17.1(b)]
	
	 I.      Employer Regular Matching Component

			
	Employer Regular Matching	    	I.1.	 	Employer Regular Matching Contributions ... [check one]:
	Contributions:	    		 		 		 		 		 		  	
	[Plan Sec. 5.2]	    	a.	 	 ̈	 	may not [Skip to Section J.]
		    	b.	 	x	 	may
			
		    		 	... be made under the Plan as provided in this Section.
	  
	    		 	
	 Service Requirement:
 [Plan Sec. 3.1(a)]

	    	 I.2.
	 	For an Employee to participate in the Employer Regular Matching Component, he/she must have completed ... [check one]: [NOTE: Whether an Employee has
“one year” or “two years” of Service is determined using the method elected in D.8.] [NOTE: If more than one year of Service (or 12 months of elapsed time Service) is elected, the Plan must provide for full and immediate vesting
of Employer Regular Matching Contribution Accounts.]
				
		    	a.	 	 ̈	 	one year of Service.
		    	b.	 	 ̈	 	two years of Service.
		    	c.	 	 ̈	 	             [24 or less] months of elapsed time Service.
		    	d.	 	x	 	the lesser of one year of Service or the completion of a ... [complete]:
				
		    		 	i.	 	1 [less than 12] month

  

					
	© 2001	  	10	  	005

											
		    		 	... eligibility computation period during which the Employee has a number of Hours of Service equal to at least 1,000 multiplied by a fraction, the numerator of which is the
number of months in the eligibility computation period, and the denominator of which is 12.
				
		    	 e.
	 	  ̈
	 	N/A – there is no service requirement.
	  
	    	
	 Requirements to Receive an
 Employer Regular Matching
 Contribution:
 [Plan Sec. 5.2(a) or (b)]
	    	 I.3.
	 	A Participant will receive an Employer Regular Matching Contribution for a Plan Year if (and only if) he/she is an Active Participant in the Employer Regular Matching Component at
some time during the Plan Year ... [check one]: [NOTE: Employer Regular Matching Contributions should not be made on behalf of any Participant until he/she has satisfied the conditions imposed on the receipt of such
contributions.]
					
		 		    	 a.
	 	  ̈
	 	even if he/she is not an Employee on the last day of the Plan Year, and regardless of the number of Hours of Service he/she completes during the Plan Year.
		 		    	 b.
	 	  ̈
	 	and either is an Employee on the last day of the Plan Year or completes at least ... [check one of i. or ii., and check iii. if it applies]:
						
		 		    		 	 i.
	 	  ̈
	  	501
		 		    		 	 ii.
	 	  ̈
	  	1,000
				
		 		    		 	 ... Hours of Service during the Plan Year.

						
		 		    		 	 iii.
	 	  ̈
	  	However, the last day and hours requirements do not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after
Normal Retirement Age.
					
		 		    	 c.
	 	  ̈
	 	and both is an Employee on the last day of the Plan Year and completes at least ... [check one of i. or ii., and check iii. if it applies]:
						
		 		    		 	 i.
	 	  ̈
	  	501
		 		    		 	 ii.
	 	  ̈
	  	1,000
				
		 		    		 	 ... Hours of Service during the Plan Year.

						
		 		    		 	 iii.
	 	  ̈
	  	However, the last day and hours requirements do not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after
Normal Retirement Age.
					
		 		    	 d.
	 	  ̈
	 	 and is an Employee on the last day of the Plan Year. [check if applicable]:

						
		 		    		 	 i.
	 	 ̈	  	However, the last day and hours requirements do not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after
Normal Retirement Age.
					
		 		    	 e.
	 	  ̈
	 	and has completed at least ... [check one of i. or ii., and check iii. if it applies]:
						
		 		    		 	 i.
	 	 ̈	  	501
		 		    		 	 ii.
	 	 ̈	  	1,000
				
		 		    		 	 ... Hours of Service during the Plan Year.

						
		 		    		 	 iii.
	 	 ̈	  	However, the hours requirement does not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after Normal
Retirement Age.
				
		 		    		 	 [NOTE: In the event of a short Plan Year, any minimum number of Hours of Service will be proportionately reduced.]

	  
	    	
	 Matching Formula:
 [Plan
Sec. 5.2(a) or (b)]
	    	 I.4.
	 	Employer Regular Matching Contributions will be ... [check one]:
		 	 

 Fixed Contributions – as
ratio of Match Eligible
Contributions to Plan
Compensation

 Optional: – Discretionary

 Contributions
	    	 a.
	 	 x
	 	determined under the following schedule ... [complete schedule and the items that follow]:

  

					
	© 2001	  	11	  	005

																			
		    		 		 		 		 		 		  		  		  	
	 	    	 	 	 	 	 	 	 	 	 	 	 	  	 The Employer Regular
 Matching
 Contribution will be:

 A
	  	 	  	 Of Match
 Eligible
 Contributions*:
 B

		    		 		 		 	 1
	 		 		  	        50%	  	of the first:	  	          5%
										
		    		 		 		 	 2
	 		 		  	            % [less than 1A%] 	  	of the next:	  	            %
								
		    		 		 		 		 		 		  	
 *  Of Match
Eligible Contributions expressed as a percentage of Plan Compensation for payroll periods ending within the Matching Contribution Period.

																	
				
		    		 	 i.
	 	 The Match Eligible Contributions are the ... [check each that applies]:

						
		    		 		 	 A.
	 	 x
	 	 Employee Pre-Tax Contributions.

		    		 		 	 B.
	 	  ̈
	 	 Employee After-Tax Contributions ... [check if applicable]:

							
		    		 		 		 	 1.
	 	  ̈
	 	except that the Employer Regular Matching Contributions made on Employee After-Tax Contributions will be a discretionary amount determined by the Lead Employer. [NOTE: The Lead
Employer may specify in a written action taken prior to the first day of the Plan Year that the Employer Regular Matching Contributions will be made on Employee After-Tax Contributions in accordance with a schedule that conforms with a
schedule in a., b. or c. Otherwise, the Employer Regular Matching Contributions made for a Plan Year on Employee After-Tax Contributions will be allocated in proportion to the Employee After-Tax Contributions for payroll periods ending within the
Plan Year.]
				
		    		 	 ii.
	 	The Matching Contribution Period is ... [check one]:
						
		    		 		 	 A.
	 	  ̈
	 	 each Plan Year.

		    		 		 	 B.
	 	  ̈
	 	 each payroll period.

		    		 		 	 C.
	 	  ̈
	 	 each month.

		    		 		 	 D.
	 	 x
	 	 each quarter of each Plan Year.

		    		 		 	 E.
	 	  ̈
	 	 each half of each Plan Year.

				
		    		 		 	[NOTE: Employer Regular Matching Contributions will be calculated based on the ratio of Match Eligible Contributions to Plan Compensation for each Matching Contribution Period
– “true-up” contributions may be elected under iii. If the Matching Contribution Period is the Plan Year, but Employer Regular Matching Contributions are made on a more frequent basis (e.g., each payroll period or month),
“true-up” contributions are required and will be calculated based on the ratio of Match Eligible Contributions to Plan Compensation for the Plan Year.]
				
		    		 	iii.	 	The Employer Regular Matching Contribution will be calculated separately for each Matching Contribution Period and ... [check one]:
						
		    		 		 	A.	 	 ̈	 	N/A – the Matching Contribution Period is the Plan Year.
		    		 		 	B.	 	 ̈	 	“true-up” contributions will not be made.
		    		 		 	C.	 	 ̈	 	then will be recalculated based on the ratio of Match Eligible Contributions to Plan Compensation for the Plan Year, and “true-up” contributions will be made accordingly,
with respect to each eligible Participant described in I.3. ... [check if applicable]:
							
		    		 		 		 	1.	 	 ̈	 	 who is an Employee on the last day of the Plan Year.

				
		    		 	iv.	 	The Lead Employer may direct that an additional Employer Regular Matching Contribution be made for a Plan Year which, if made, will be allocated in proportion to the ...
[check one]:
						
		    		 		 	A.	 	x	 	N/A – such contributions will not be made.
		    		 		 	B.	 	 ̈	 	Employer Regular Matching Contributions received under the above schedule for the Plan Year. The allocation will be made among all eligible Participants described in I.3. ...
[check if applicable]:

  

					
	© 2001	  	12	  	005

																	
		    		 	i.	 	 ̈	 	who are Non-Highly Compensated Employees.
	

	    	b.	 	 ̈	 	determined under the following schedule ... [complete schedule and the items that follow]:
	 Fixed Contributions based on Dollar Amount of Match
 Eligible Contributions
	    		 		 		 		 		 		 		  	
		    		 		 		 		 		 		 		  	
							
	 Optional:
 – Discretionary
 Contributions
	    	 	 	 	 	 	 	 The Employer Regular
 Matching
 Contribution will be:
	 	 	  	 Of Match
 Eligible
 Contributions*:

	 	    	 	 	 	 	 	 	 A
	 	 	  	 B

		    		 		 	1	 	            %	 	of the first:	  	$             .
							
		    		 		 	2	 	            % [less than 1A%]	 	of the next:	  	$             .
					
		    		 		 		 	
 *  Of Match
Eligible Contributions (expressed as a dollar amount) for payroll periods ending within the Matching Contribution Period.

					
		    		 	i.	 	The Match Eligible Contributions are the ... [check each that applies]:	  	
						
		    		 		 	A.	 	 ̈	 	Employee Pre-Tax Contributions.
		    		 		 	B.	 	 ̈	 	Employee After-Tax Contributions ... [check if applicable]:
							
		    		 		 		 	1.	 	 ̈	 	except that the Employer Regular Matching Contributions made on Employee After-Tax Contributions will be a discretionary amount determined by the Lead Employer. [NOTE: The Lead
Employer may specify in a written action taken prior to the first day of the Plan Year that the Employer Regular Matching Contributions will be made on Employee After-Tax Contributions in accordance with a schedule that conforms with a
schedule in a., b. or c. Otherwise, the Employer Regular Matching Contributions made for a Plan Year on Employee After-Tax Contributions will be allocated in proportion to the Employee After-Tax Contributions for payroll periods ending within the
Plan Year.]
				
		    		 	ii.	 	The Matching Contribution Period is ... [check one]:
						
		    		 		 	A.	 	 ̈	 	each Plan Year.
		    		 		 	B.	 	 ̈	 	each payroll period.
		    		 		 	C.	 	 ̈	 	each month.
		    		 		 	D.	 	 ̈	 	each quarter of each Plan Year.
		    		 		 	E.	 	 ̈	 	each half of each Plan Year.
			
		    		 	[NOTE: Employer Regular Matching Contributions will be calculated based on the Match Eligible Contributions for each Matching Contribution Period.]
				
		    		 	iii.	 	The Lead Employer may direct that an additional Employer Regular Matching Contribution be made for a Plan Year which, if made, will be allocated in proportion to the ...
[check one]:
						
		    		 		 	A.	 	 ̈	 	N/A – such contributions will not be made.
		    		 		 	B.	 	 ̈	 	Employer Regular Matching Contributions received under the above schedule for the Plan Year. The allocation will be made among all eligible Participants described in I.3. ...
[check if applicable]:
							
		    		 		 		 	i.	 	 ̈	 	who are Non-Highly Compensated Employees.
				
	 

 Fixed Contributions – based
 on Years of Credited
 Service:
	    	c.	 	 ̈	 	determined under the following schedule ...[complete schedule and the items that follow]: [NOTE: Use of this option will require benefits, rights, and features
testing under Code § 401(a)(4), in addition to ACP testing.] [NOTE: If this option is elected, the Matching Contribution Period is the Plan Year and contributions should not be deposited or allocated until after the end of the Plan
Year.]

  

					
	© 2001	  	13	  	005

																			
										
	 Optional:
 – Discretionary
 Contributions
	    	 	 	 	 	 	 	 	 	 	 	 	 	 The Employer Regular
Matching
 Contribution will be:
	 	 	  	Of Match Eligible Contributions
for Participants with at least the
following number of years of
credited service:
	 	    	 	 	 	 	 	 	 	 	 A
	 	 	  	 B

							
		    		 	1	 		 		 	            %	 	 1 yr. [NOTE: If more than one year of Service is required to participate in the Employer Regular Matching Component, that
service requirement must be satisfied to receive a contribution.]

																			
								
		    		 	2	 		 		 	            % [more than 1A%]	 	             yrs. [more than 1B]	  	
								
		    		 	3	 		 		 	            % [more than 2A%]	 	             yrs. [more than 2B]	  	
								
		    		 	4	 		 		 	            % [more than 3A%]	 	             yrs. [more than 3B]	  	
								
		    		 	5	 		 		 	            % [more than 4A%]	 	             yrs. [more than 4B]	  	

																	
				
		    		 	i.	 	The Match Eligible Contributions are the ...[check each that applies]:
						
		    		 		 	A.	 	 ̈	 	Employee Pre-Tax Contributions.
		    		 		 	B.	 	 ̈	 	Employee After-Tax Contributions ... [check if applicable]:
							
		    		 		 		 	1.	 	 ̈	 	except that the Employer Regular Matching Contributions made on Employee After-Tax Contributions will be a discretionary amount determined by the Lead Employer. [NOTE: The Lead
Employer may specify in a written action taken prior to the first day of the Plan Year that the Employer Regular Matching Contributions will be made on Employee After-Tax Contributions in accordance with a schedule that conforms with a
schedule in a., b. or c. Otherwise, the Employer Regular Matching Contributions made for a Plan Year on Employee After-Tax Contributions will be allocated in proportion to the Employee After-Tax Contributions for payroll periods ending within the
Plan Year.]
				
		    		 	ii.	 	The Participant’s years of credited service for this purpose means ...[check one]:
						
		    		 		 	A.	 	 ̈	 	the number of Plan Years in which the Participant had              [1,000 or less] or more Hours of Service.

		    		 		 	B.	 	 ̈	 	the number of years of elapsed time Service of the Participant as of the last day of the Plan Year.
				
		    		 	iii.	 	The Lead Employer may direct that an additional Employer Regular Matching Contribution be made for a Plan Year which, if made, will be allocated in proportion to the ...
[check one]:
						
		    		 		 	A.	 	 ̈	 	N/A – such contributions will not be made.
		    		 		 	B.	 	 ̈	 	Employer Regular Matching Contributions received under the above schedule for the Plan Year. The allocation will be made among all eligible Participants described in I.3.
...[check if applicable]:
							
		    		 		 		 	i.	 	 ̈	 	who are Non-Highly Compensated Employees.
				
	 

 Discretionary Contributions
	    	d.	 	 ̈	 	a discretionary amount determined by the Lead Employer.
		    		 		 	The Lead Employer may specify in a written action taken prior to the first day of the Plan Year that Employer Regular Matching Contributions will be made for such Plan Year
in accordance with a schedule that conforms with a schedule specified in a., b. or c., above. A separate schedule may apply to Employee Pre-Tax Contributions and Employee After-Tax Contributions.
				
		    		 		 	If such written action is not taken prior to the first day of the Plan Year, then any Employer Regular Matching Contribution made for the Plan Year on Employee Pre-Tax
Contributions will be allocated in proportion to Employee Pre-Tax Contributions for payroll periods ending within the Plan Year that do not exceed ... [check one]:

  

					
	© 2001	  	14	  	005

											
		    		 		 	i.	 	 ̈	 	N/A - no limit.
		    		 		 	ii.	 	 ̈	 	$            .
		    		 		 	iii.	 	 ̈	 	            % of Plan Compensation for the Plan Year.
		    		 		 	iv.	 	 ̈	 	the lesser of $             or             % of Plan
Compensation for the Plan Year.
				
	  
	    		 		 	Any Employer Regular Matching Contribution made for the Plan Year on Employee After-Tax Contributions will be allocated in proportion to Employee After-Tax Contributions for
payroll periods ending within the Plan Year.
			
	 Vesting Schedule for
 Employer Regular Matching
 Component:
 [Plan Sec. 10.2(e)]
	    	I.5.	 	A Participant’s vested percentage in his/her Employer Regular Matching Contribution Account will be ... [check one]:
		    	a.	 	 ̈	 	100% at all times.
		    	b.	 	x	 	determined under the following schedule ... [complete as desired]:

  

													
	 	    	 	 	 	 	Years of
Service	 	 	 	 Vested
Percentage
	 	 
		    		 		 	0	 		 	0%	 	
		    		 		 	1	 		 	20%	 	
		    		 		 	2	 		 	40%	 	
		    		 		 	3	 		 	60%	 	[20% or more]
		    		 		 	4	 		 	80%	 	[40% or more]
		    		 		 	5	 		 	100%	 	[60% or more]
		    		 		 	6	 		 	            %	 	[80% or more]
		    		 		 	7 or more	 		 	100%	 	

  

											
		    	c.	 	 ̈	 	determined under the following schedule ... [complete as desired]:

  

													
	 	    	 	 	 	 	Years of
Service	 	 	 	 Vested
Percentage
	 	 
		    		 		 	0	 		 	0%	 	
		    		 		 	1	 		 	            %	 	
		    		 		 	2	 		 	            %	 	
		    		 		 	3	 		 	            %	 	
		    		 		 	4	 		 	            %	 	
		    		 		 	5 or more	 		 	100%	 	

  

											
	  
	    	[NOTE: If the Plan is Top-Heavy, the vested percentage of the Participant will be the greater of the vested percentage determined under the vesting schedule specified above
or the applicable vesting schedule specified in Plan Sec. 17.2.]
			
	 In-Service Hardship
 Withdrawals: [Plan Sec.
11.2]
	    	 I.6.
	 	Withdrawals from Employer Regular Matching Contribution Accounts on account of Hardship are ... [check one]:
				
		    	a.	 	x	 	not allowed.
		    	b.	 	 ̈	 	allowed.
	
	J. Employer Regular Profit Sharing Component
			
	 Profit Sharing Contributions:
 [Plan
Sec. 6.2]
	    	 J.1.
	 	Employer Regular Profit Sharing Contributions ... [check one]:
				
		    	a.	 	 ̈	 	may
		    	b.	 	x	 	may not [Skip to Section K.]
				
	  
	    		 		 	... be made under the Plan as provided in this Section.
			
	 Service Requirement:
 [Plan Sec. 3.1(a)]

	    	 J.2.
	 	For an Employee to participate in the Employer Regular Profit Sharing Component, he/she must have completed ... [check one]: [NOTE: Whether an Employee has
“one year” or “two years” of Service is determined using the method elected in D.8.] [NOTE: If more than one year of Service (or 12 months of elapsed time Service) is elected, the Plan must provide for full and immediate vesting
of Employer Regular Profit Sharing Contribution Accounts.]
				
		    	a.	 	 ̈	 	one year of Service.

  

					
	© 2001	  	15	  	005

									
				
		    	b.	 	 ̈	 	two years of Service.
				
		    	c.	 	 ̈	 	             [24 or less] months of elapsed time Service.
				
		    	d.	 	 ̈	 	the lesser of one year of Service or the completion of a ... [complete]:
				
		    		 	i.	 	             [less than 12] month
			
		    		 	... eligibility computation period during which the Employee has a number of Hours of Service equal to at least 1,000 multiplied by a fraction, the numerator of which is the
number of months in the eligibility computation period, and the denominator of which is 12.
				
	  
	    	e.	 	 ̈	 	N/A – there is no service requirement.
			
	Requirements to Share in the Employer Regular Profit Sharing Contribution: [Plan Sec. 6.2(a) or (b)]	    	J.3.	 	A Participant will share in the Employer Regular Profit Sharing Contribution for a Plan Year if (and only if) he/she is an Active Participant in the Employer Regular Profit Sharing
Component at some time during the Plan Year ... [check one]:
				
		    	a.	 	 ̈	 	even if he/she is not an Employee on the last day of the Plan Year, and regardless of the number of Hours of Service he/she completes during the Plan Year.
				
		    	b.	 	 ̈	 	and either is an Employee on the last day of the Plan Year or completes at least
				
		    		 		 	...[check one of i. or ii., and check iii. if it applicable]:
					
		    		 	i.	 	 ̈	 	501
					
		    		 	ii.	 	 ̈	 	1,000
				
		    		 		 	... Hours of Service during the Plan Year.
					
		    		 	iii.	 	 ̈	 	However, the last day and hours requirements do not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after
Normal Retirement Age.
				
		    	c.	 	 ̈	 	and both is an Employee on the last day of the Plan Year and completes at least ...
				
		    		 		 	[check one of i. or ii., and check iii. if it applicable]:
					
		    		 	i.	 	 ̈	 	501
					
		    		 	ii.	 	 ̈	 	1,000
				
		    		 		 	... Hours of Service during the Plan Year.
					
		    		 	iii.	 	 ̈	 	However, the last day and hours requirements do not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after
Normal Retirement Age.
				
		    	d.	 	 ̈	 	and is an Employee on the last day of the Plan Year.
					
		    		 	i.	 	 ̈	 	However, the last day requirement does not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after Normal
Retirement Age.
				
		    	e.	 	 ̈	 	and has completed at least ... [check one of i. or ii., and check iii. if it applicable]:
					
		    		 	i.	 	 ̈	 	501
					
		    		 	ii.	 	 ̈	 	1,000
				
		    		 		 	... Hours of Service during the Plan Year.
					
		    		 	iii.	 	 ̈	 	However, the hours requirement does not apply if the Participant’s Termination of Service occurs during the Plan Year because he/she dies, becomes Disabled or retires after Normal
Retirement Age.
				
		    		 		 	[NOTE: In the event of a short Plan Year, any minimum number of Hours of Service will be proportionately reduced.]

  

					
	© 2001	  	16	  	005

													
	  
	    		  		 		 		 	
	Contribution/Allocation Formula: [Plan Sec. 6.2(a) or (b)]	    	J.4.	  	The Employer Regular Profit Sharing Contribution for each Plan Year will ... [check one. Do not check b. if any Controlled Group Member maintains any other plan that is
integrated and that covers any of the same Participants]: [NOTE: If the Plan is Top- Heavy, the contribution formula or allocation method for the Employer Regular Profit Sharing Contributions will be applied with the applicable
modifications described in Plan Sec. 17.1(b).]
					
		 	 

 Non-Integrated Variable
 Formula
–
 Discretionary
	    	a.	  	 ̈	 	be allocated among the eligible Participants ... [check one]:
	 	    		  	i.	 	 ̈	 	in proportion to Plan Compensation for the Plan Year
						
		 		    		  	ii.	 	 ̈	 	as an equal dollar amount (subject to the limits of Code § 415)
				
		 		    		  	... using the non-integrated allocation formula in Plan Sec. 6.2(a)(1).
				
		 		    		  	The amount of the contribution will be a discretionary amount determined by the Lead Employer (not contingent on Net Profits).
					
		 	 

 Integrated Variable
 Formula –

 Discretionary
	    	b.	  	 ̈	 	be allocated among the eligible Participants using an integrated allocation formula in Plan Sec. 6.2(a)(2).
	 	    		  		 	  
 The amount of the contribution will be a discretionary amount
determined by the Lead Employer (not contingent on Net Profits).

					
		 		    		  	i.	 	The Integration Level is ... [check one]:
							
		 		    		  		 	A.	 	 ̈	 	the Taxable Wage Base in effect at the beginning of the Plan Year.
							
		 		    		  		 	B.	 	 ̈	 	$             [not more than the Taxable Wage Base in effect at the beginning of the Plan Year in which this dollar amount
is first effective].
							
		 		    		  		 	C.	 	 ̈	 	            % [less than 100%] of the Taxable Wage Base in effect at the beginning of the Plan
Year.
							
		 		    		  	ii.	 		 		 	The integrated allocation formula used is the ... [check one]:
							
		 		    		  		 	A.	 	 ̈	 	Two-step formula (non-top-heavy method).
							
		 		    		  		 	B.	 	 ̈	 	Four-step formula (top-heavy method).
					
		 	 

 Non-Integrated Fixed
 Formula –

 Non-Discretionary
	    	c.	  	 ̈	 	equal a fixed amount for each eligible Participant. The amount of the contribution will be ... [check one]:
	 	    		  	i.	 	 ̈	 		 	$             for the Plan Year.
							
		 		    		  	ii.	 	 ̈	 		 	$             for each ... [check one]:
							
		 		    		  		 	A.	 	 ̈	 	Hour of Service
							
		 		    		  		 	B.	 	 ̈	 	day
							
		 		    		  		 	C.	 	 ̈	 	week
					
		 		    		  		 	... as an Active Participant in the Employer Profit Sharing Component during the Plan Year.
					
	
	    		  	iii.	 	 ̈	 	            % [not to exceed 25%] of Plan Compensation for the Plan Year.
			
	Vesting Schedule for Employer Regular Profit Sharing Component: [Plan Sec. 10.2(e)]	    	J.5.	  	A Participant’s vested percentage in his/her Employer Regular Profit Sharing Contribution Account will be ... [check one]:
					
		 		    	a.	  	 ̈	 	100% at all times.
					
		 		    	b.	  	 ̈	 	determined under the following schedule ... [complete as desired]:

																		
							
	 	    	 	 	 	 	Years of
Service	 	 	 	Vested
Percentage	 	 	 
		    		 		 	0	 		 	0	%	 	
		    		 		 	1	 		 	        	%	 	
		    		 		 	2	 		 	        	%	 	
		    		 		 	3	 		 	        	% [20% or more]	 	
		    		 		 	4	 		 	        	% [40% or more]	 	
		    		 		 	5	 		 	        	% [60% or more]	 	
		    		 		 	6	 		 	        	% [80% or more]	 	
		    		 		 	7 or more	 		 	100	%	 	

  

					
	© 2001	  	17	  	005

									
		    	c.	 	 ̈	 	determined under the following schedule ... [complete as desired]:

											
						
	 	    	 	 	 Years of
 Service
	  	 Vested
 Percentage
	  	 	  	 
		    		 	0	  	0%	  		  	
		    		 	1	  	        %	  		  	
		    		 	2	  	        %	  		  	
		    		 	3	  	        %	  		  	
		    		 	4	  	        %	  		  	
		    		 	5 or more	  	100%	  		  	

									
		
	  
	    	[NOTE: If the Plan is Top-Heavy, the vested percentage of the Participant will be the greater of the vested percentage determined under the vesting schedule specified above or
the applicable vesting schedule specified in Plan Sec. 17.2.]
			
	In-Service Hardship Withdrawals: [Plan Sec. 11.2]	    	J.6.	 	Withdrawals from Employer Regular Profit Sharing Contribution Accounts on account of Hardship are ... [check one]:
				
		    	a.	 	 ̈	 	not allowed.
		    	b.	 	 ̈	 	allowed.
	
	 K.     Employer Qualified Matching and Profit Sharing Component

	[NOTE: Contributions elected under this Section K. are in addition to any Employer Safe-Harbor Matching, Regular Matching, Safe-Harbor Profit Sharing or Regular Profit Sharing
Contributions.]
				
	Employer Qualified Contributions: [Plan Secs. 5.3 and 6.3]	    	K.1.	 		 	Employer Qualified Matching and/or Qualified Profit Sharing Contributions may be made under the Plan at the discretion of the Lead Employer.
				
		    		 		 	[NOTE: Employer Qualified Matching and/or Qualified Profit Sharing Contributions must be made within twelve months following the close of the applicable Plan Year. However,
contributions made later than 30 days after the employer’s tax filing deadline must be treated as Annual Additions in the Limitation Year made for purposes of Code § 415.]
				
	  
	    		 		 	[NOTE: The “applicable” Plan Year is the current Plan Year if the current year testing method is used, or the prior Plan Year if the prior year testing method is
used.]
				
	Employer Qualified Matching Contributions (QMACs): [Plan Sec. 5.3]	    	K.2.	 		 	Employer Qualified Matching Contributions (QMACs) will be allocated among the Non-Highly Compensated Employees who are eligible Participants described in I.3. with respect to the
applicable Plan Year. The allocation will be made in proportion to the Employer Regular Matching Contributions of each eligible Participant. [NOTE: Employer Qualified Matching Contributions will be made only if the Plan includes an Employer
Regular Matching Component.]
	
	    		 		 	
	Employer Qualified Profit Sharing Contributions (QNECs): [Plan Sec. 6.3]	    	K.3.	 		 	Employer Qualified Profit Sharing Contributions (QNECs) will be allocated among the Non-Highly Compensated Employees who benefit under the applicable Component for the applicable
Plan Year. [NOTE: The “applicable” Component is the Employee Pre-Tax Component in the case of a contribution made to satisfy the Actual Deferral Percentage (ADP) Test of Code § 401(k); or the Employer Regular Matching Component
in the case of a contribution made to satisfy the Actual Contribution Percentage (ACP) Test of Code § 401(m).] [NOTE: If a Component is disaggregated into two or more separate Components for purposes of the coverage requirements of Code §
410(b), the contribution will be determined separately for each disaggregated Component.]
				
		    		 		 	[NOTE: An Employee “benefits” under the Employee Pre-Tax Component if he/she is eligible to make Employee Pre-Tax Contributions during the applicable Plan
Year. An Employee “benefits” under the Employer Regular Matching Component if he/she satisfies the requirements in I.3. for the applicable Plan Year.]
				
		    	K.4.	 		 	Employer Qualified Profit Sharing Contributions (QNECs) will be allocated ... [check one]:
				
		    	a.	 	x	 	as a uniform percentage of Plan Compensation for the Plan Year, using testing compensation as the definition of Plan Compensation for the Plan Year instead of the definition in
Section E.

					
	© 2001	  	18	  	005

									
		    	b.	 	 ̈	 	as an equal dollar amount.
		    	c.	 	 ̈	 	first to the eligible Participant with the lowest Plan Compensation for the Plan Year, then to the eligible Participant with the next lowest Plan Compensation for the Plan Year, etc.
until the applicable test is met, using testing compensation as the definition of Plan Compensation for the Plan Year instead of the definition in Section E, and with the allocation to each eligible Participant limited to the amount permitted under
Code § 415. [NOTE: This option c. is not appropriate if the “prior year” testing method is used.]
				
		    		 		 	[NOTE: For this purpose, “testing compensation” means the definition of compensation used for purposes of applying the Actual Deferral Percentage Test or Actual
Contribution Percentage Test for the applicable Plan Year.]
	
	L. Retirement and In-Service Withdrawals
			
	 Retirement Age:
	    	L.1.	 	The Normal Retirement Age is ... [check one]:
	 [Plan Secs. 2.15 and 2.40]
	    		 		 		  	
		    	a.	 	x	 	age 65 [65 or less].
		    	b.	 	 ̈	 	the later of age             [65 or less] or
the             [5th or less] anniversary of the first day of the Plan Year in which the Participant commenced participation in the Plan.
			
		    	L.2.	 	The Early Retirement Age is ... [check one]:
				
		    	a.	 	x	 	N/A – early retirement is not recognized under the Plan.
		    	b.	 	 ̈	 	age             [less than Normal Retirement Age].
		    	c.	 	 ̈	 	the later of age             [less than Normal Retirement Age] or the date on which the Participant
completes             years of vesting Service.
	  
	    		 		 		  	
	 In-Service Withdrawals:
 [Plan Sec. 11.2]

	    	L.3.	 	Withdrawals prior to Termination of Service, other than on account of Hardship, are ... [check a., or check each of b. and c. that applies]:
				
		    	a.	 	 ̈	 	not allowed from any Contribution Account.
		    	b.	 	x	 	allowed from any Contribution Account for any reason after ... [check one]:
					
		    		 	i.	 	 ̈	  	Normal Retirement Age. [NOTE: This option is not appropriate if the Normal Retirement Age designated in L.1. is less than 59 1/2.]
		    		 	ii.	 	x	  	age 59 1/2.
				
		    	c.	 	 ̈	 	allowed from an Employer Regular Matching or Regular Profit Sharing Contribution Account at any age and for any reason, provided the withdrawal may not include amounts allocated to
the Contribution Account within two years prior to the withdrawal, unless the Participant has completed five years of participation in the Plan. [NOTE: The calculation of the maximum amount available for withdrawal is set forth in Plan Sec.
11.2(b).]
				
		    		 		 	[NOTE: Availability of in-service withdrawals on account of Hardship with respect to certain Components is addressed under F.9., I.6., and J.6. and the Frozen Account Addendum,
respectively.]
					
	M. Special Vesting Rules	    		 		 		  	
	
	[NOTE: Do not complete if the Plan provides for full and immediate vesting of all Contribution Accounts. Skip to Section N.]
			
	 Vesting:
 [Plan Sec.
10.2(e)]
	    	M.1.	 	A Participant’s vested percentage in his/her Employee Pre-Tax, After-Tax, Forfeiture Restoration, Deductible and Rollover Contribution Accounts, and in his/her Employer
Safe-Harbor Matching, Qualified Matching, Safe-Harbor Profit Sharing and Qualified Profit Sharing Contribution Accounts, will be 100% at all times.
			
		    		 	A Participant’s vested percentage in his/her Employer Regular Matching Contribution Account will be determined under I.5.
			
		    		 	A Participant’s vested percentage in his/her Employer Regular Profit Sharing Contribution Account will be determined under J.5.

  

					
	© 2001	  	19	  	005

									
	  
	    		 		 		 	
	Service Disregarded for Vesting:	    	M.2.	 	To determine the vested percentage of a Participant in his/her Employer Regular Matching or Regular Profit Sharing Contribution Account, Service ... [check each that
applies]:
	[Plan Sec. 10.2(f)]	    		 		 		 	
				
		    	 a.
	 	 x
	 	before the Participant attained the age of 18 [18 or less]
		    	 b.
	 	  ̈
	 	before any Controlled Group Member first maintained this Plan (or a predecessor plan)
			
		    		 	... will be disregarded. [NOTE: These exclusions will not apply for purposes of determining a Participant’s Early Retirement Age.]
	  
	    		 		 		 	
	 Treatment of Forfeitures:
 [Plan Sec.
5.2(g)]
	    	 M.3.
	 	A Pending Allocation Account that reflects Forfeitures from Employer Regular Matching and/or Regular Profit Sharing Contribution Accounts can be applied to pay recordkeeping
administrative expenses of the Plan if so directed by the Plan Administrator. Any amounts not used to pay administrative expenses will be ... [check one]:
				
		    	 a.
	 	 x
	 	applied as a credit against Employer Contributions that are made under the Plan, as and when directed by the Lead Employer.
		    	 b.
	 	  ̈
	 	allocated as of the last day of each Plan Year as an additional Employer Regular Matching Contribution if the Forfeitures are from Employer Regular Matching Contribution Accounts, or
allocated as an additional Employer Regular Profit Sharing Contribution if the Forfeitures are from Employer Regular Profit Sharing Accounts. The allocation will be made in the same manner as (and as part of) any variable contribution, or in
proportion to any fixed contribution, under the Plan. [NOTE: If the Plan provides for a discretionary contribution, and a contribution is not made for a Plan Year, the allocation will be made in the same manner as the discretionary
contribution would have been allocated.]
					
	N. Employer Securities	    		 		 		 	
			
	Employer Securities:	    	 N.1.
	 	The Plan ... [check one]:
	[Plan Secs. 14.13 and 14.14]	    		 		 		 	
				
		    	 a.
	 	  ̈
	 	may not [Skip to Section O.]
		    	 b.
	 	 x
	 	may
		
		    	... hold Qualifying Employer Securities.
	  
	    		 		 		 	
	 Voting Provisions:
 [Plan Secs. 14.13(d) and 14.14]
	    	 N.2.
	 	A Participant will be allowed to direct the vote on Qualifying Employer Securities credited to his/her Account on ... [check one]:
				
		    	 a.
	 	 x
	 	any matter put to the vote of shareholders. [NOTE: Qualifying Employer Securities for which Participants fail to provide timely direction will be voted in the same proportion
as the votes cast on securities for which other Participants provide timely direction.]
		    	 b.
	 	  ̈
	 	N/A – not allowed to direct any vote.
	  
	    		 		 		 	
	 Tender Provisions:
 [Plan Secs. 14.13(e) and
14.14]
	    	 N.3.
	 	A Participant will be allowed to direct the hold or sell/exchange decision on Qualifying Employer Securities credited to his/her Account in ... [check
one]:
				
		    	 a.
	 	 x
	 	any tender or exchange offer, or any cash or stock offer made in connection with a merger or other corporate transaction.
				
		    		 		 	Qualifying Employer Securities for which Participants fail to provide timely direction ... [check one]:
					
		    		 	 i.
	 	  ̈
	 	will be held or sold/exchanged in the same proportion as the securities for which other Participants provide timely direction.
		    		 	 ii.
	 	  ̈
	 	will be held or sold/exchanged at the discretion of the Lead Employer, or a Named Fiduciary or Investment Manager designated by the Lead Employer.
		    		 	 iii.
	 	 x
	 	will not be sold/exchanged.
				
		    	 b.
	 	  ̈
	 	N/A – not allowed to direct the hold or sell/exchange decision in any corporate transaction.

  

					
	© 2001	  	20	  	005

									
					
	O. Payment of Benefits	    		 		 		 	
			
	 Balances Less Than Cash-Out Amount:
 [Plan Sec.
12.4]
	    	O.1.	 	The Benefit subject to involuntary cash-out is... [check one]:
		    	 a.
	 	 x
	 	$5,000 or less.
		    	 b.
	 	  ̈
	 	N/A – involuntary cash-out distributions will not be made.
	  
	    		 		 		 	
	Payment Forms:	    	 O.2.
	 	A lump-sum payment ... [check one]:
	[Plan Secs. 12.3(b) and 12.6]	    		 		 		 	
		    	 a.
	 	  ̈
	 	is the only form of payment permitted to a Participant or Beneficiary (except partial payments in the minimum amount necessary to satisfy Code §
401(a)(9)).
		    	 b.
	 	 x
	 	or partial payments are permitted to a Participant or Beneficiary. [NOTE: A Participant or Beneficiary must separately request each partial payment unless a methodology for
systematic partial payments is established by the Plan Administrator, including partial payments in the minimum amount necessary to satisfy Code § 401(a)(9).]
					
	P. Top-Heavy Provisions	    		 		 		 	
			
	Coordination With Other Qualified Plans:	    	 P.1.
	 	Does any Controlled Group Member maintain another qualified plan? [check one]:
	[Plan Sec. 17.1]	    	 a.
	 	  ̈
	 	No. [Skip to Section Q.]
		    	 b.
	 	 x
	 	Yes.
			
		    	 P.2.
	 	If this Plan is Top-Heavy, and if a Participant also is covered under another qualified defined contribution plan, the defined contribution minimum will be provided under ...
[check one]:
				
		    	 a.
	 	  ̈
	 	N/A – no such defined contribution plan exists.
		    	 b.
	 	  ̈
	 	the other plan.
		    	 c.
	 	 x
	 	this Plan.
			
		    	 P.3.
	 	If this Plan is Top-Heavy, and if a Participant also is covered under a qualified defined benefit plan, ... [check one]:
				
		    	 a.
	 	 x
	 	N/A – no such defined benefit plan exists.
		    	 b.
	 	  ̈
	 	a defined benefit minimum of 2% per year of Service (up to 20%) will be provided under the defined benefit plan.
		    	 c.
	 	  ̈
	 	a defined contribution minimum of 5% will be provided under the defined contribution plan designated in P.2. (or if there is no other defined contribution plan, or if another defined
contribution plan is designated in P.2. but the Participant is not covered under such plan, then under this Plan).
		    	 d.
	 	  ̈
	 	other [specify manner in which top-heavy benefit will be provided; attach addendum if
necessary]:            .
				
	Q. Code § 415 Coordination	 		 		 	
			
	 Correction Method:
 [Plan Sec. 18.1(b)]

	    	 Q.1.
	 	If Excess Annual Additions have been made under the Plan, the correction will be made using the ... [check one]: [NOTE: The following correction method applies only
after Employee Pre-Tax and After-Tax Contributions for the Limitation Year have been refunded to the Participant.]
				
		    	 a.
	 	 x
	 	suspense account method – that is, the Excess Annual Additions will be placed in the Pending Allocation Account and will reduce Employer Contributions of all Participants in
future Limitation Years.
		    	 b.
	 	  ̈
	 	current allocation method – that is, the Excess Annual Additions will be reallocated among other Active Participants as of the last day of the current Limitation Year in
proportion to Plan Compensation.
	  
	    		 		 		 	
	 Coordination With Other Plans:
 [Plan Sec.
18.2]
	    	 Q.2.
	 		 	Does any Controlled Group Member maintain (i) another qualified defined contribution plan (other than another master or prototype plan), (ii) a simplified employee pension as defined
in Code § 408(a), (iii) a welfare benefit fund as defined in Code § 419(e), or (iv) an individual medical account as defined in Code § 415(l)(2), under which amounts are treated as Annual Additions with respect to any Participant in
this Plan? ... [check one]:

  

					
	© 2001	  	21	  	005

									
		    	 a.
	 	 ̈	 	No. [Skip to Section R.]
		    	 b.
	 	 x
	 	Yes.
			
		    	 Q.3.
	 	If a Participant is covered under another qualified defined contribution plan (other than a master or prototype plan) or under a simplified employee pension, welfare benefit fund or
individual medical account of a Controlled Group Member, ... [check one]:
				
		    	 a.
	 	  ̈
	 	the method used to coordinate the limit on Annual Additions will be the same method that would be used for a master or prototype plan under Plan Sec. 18.2(a).
		    	 b.
	 	 x
	 	the Excess Annual Additions will be attributed ... [check one]:
					
		    		 	 i.
	 	  ̈
	  	last
		    		 	 ii.
	 	 x
	  	first
			
		    		 	... to this Plan.
			
		    	 c.
	 	other [specify the method that will be used to coordinate the annual addition limits in a manner that precludes discretion; attach addendum if
necessary]:            
					
	R. Special Testing Rules	    		 		 		  	
	
	[NOTE: If this Adoption Agreement amends the Plan to comply retroactively with the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997, complete and
attach the “Special Testing Rules Addendum”.]
			
	 Highly Compensated Employees:
 [Plan Sec.
2.27]
	    	 R.1.
	 	An Employee will be a Highly Compensated Employee if he/she is a more than five-percent owner at any time during the current Plan Year or the twelve-consecutive-month period
immediately preceding the current Plan Year. [NOTE: The constructive ownership rules under Code § 318 apply for determining who is a more than five-percent owner.]
			
		    		 	An Employee also will be a Highly Compensated Employee if his/her Compensation during the look-back period exceeded the limit in effect under Code § 414(q)(1)(B) ...[check
if applicable]: [NOTE: The following election can only be made if it is made in all plans of all Controlled Group Members.]
				
		    	 a.
	 	 x
	 	and the Employee was in the top-paid group for the look-back period.
			
		    	 R.2.
	 	The look-back period is the ... [check one]:
				
		    	 a.
	 	 x
	 	twelve-consecutive-month period immediately preceding the current Plan Year.
		    		 		 	[NOTE: This election is required if the Plan Year is the calendar year; the look-back period is the prior calendar year.]
		    	 b.
	 	  ̈
	 	calendar year ending within the current Plan Year. [NOTE: This election is not appropriate if the Plan Year is the calendar year, and can only be made if it is made in all
plans (other than calendar year plans) of all Controlled Group Members.]
	  
	    		 		 		  	
	 ADP/ACP Testing Method:
 [Plan Secs. 19.2 and
19.3]
	    	 R.3.
	 	The Actual Deferral Percentage Test and the Actual Contribution Percentage Test will be applied using the ... [select the method being used for the Plan Year for which this
Adoption Agreement is effective]: [NOTE: If the Plan is designated as a Safe-Harbor Plan, it will be deemed to be using the current year testing method – thus, b. must be elected below.]
	[complete only if the Plan has an Employee Pre-Tax or After-Tax Component]	    		 		 		  	
				
		    	 a.
	 	  ̈
	 	prior year testing method. [NOTE: If the Plan is first required to apply the Actual Deferral Percentage Test or Actual Contribution Percentage Test in a Plan Year beginning on
or after January 1, 1997 (and the plan is not a successor plan), and the prior year testing method is used for such Plan Year, then the test will be applied for such Plan Year using the greater of (i) 3%, or (ii) the Actual Deferral Percentage or
Actual Contribution Percentage, as appropriate, of the Non-Highly Compensated Employees for such Plan Year.]
		    	 b.
	 	 x
	 	current year testing method. [NOTE: The current year testing election can be changed only under circumstances prescribed by the IRS.]
				
	S. Special Effective Date Rules	 		 		  	
			
		    	 S.1.
	 	The following Components are added and effective after the Original Effective Date or Amendment Effective Date specified in Section A [check each that
applies]:
				
		    	 a.
	 	  ̈
	 	 Employee Pre-Tax Component.
 Effective
Date:                     .

  

					
	© 2001	  	22	  	005

									
				
		    	 b.
	 	  ̈
	 	 Employee After-Tax Component.
 Effective
Date:                     .

				
		    	 c.
	 	  ̈
	 	 Employer Regular Matching Component.
 Effective Date:                     [must be the first day of a Matching Contribution Period].

				
		    	 d.
	 	  ̈
	 	 Employer Regular Profit Sharing Component.
 Effective Date:                     .

			
		    	 S.2.
	 	The effective date for the following provisions is different than the Original Effective Date or Amendment Effective Date specified in Section A ... [complete as
appropriate]:
			
		    		 	Provision
                                        
                                       
 Effective Date
					
	T. Frozen Accounts	    		 		 		  	
			
		    	 T.1.
	 	The following Components have been removed, but Contribution Accounts still exist under the Plan for contributions made under the Component (these are referred to as
“Frozen” Contribution Accounts) ... [check each that applies]: [NOTE: Complete the Frozen Account Addendum.]
				
		    	 a.
	 	  ̈
	 	Employee Pre-Tax Component.
		    	 b.
	 	  ̈
	 	Employer Regular Matching Component.
		    	 c.
	 	  ̈
	 	Employer Regular Profit Sharing Component.
	
	U. Other Information for the Participating Employers
		
		    	Failure to fill out this Adoption Agreement completely and correctly may result in failure of the Plan to qualify under Code § 401(a).
		
		    	The Plan Administrator is responsible for administration of the Plan, including the filing of the annual report on Form 5500 and the preparation and delivery of summary plan
descriptions, summaries of material modifications and summary annual reports. The Lead Employer and other fiduciaries agree to obtain bonds as required by law. [ERISA § 412.]
		
		    	Inquiries regarding the adoption of the Plan or the effect of the opinion letter should be directed to the Sponsor of the Prototype.
	
	V. Sponsor of the Prototype
		
		    	The Sponsor of the Prototype is:
			
		    		 	Putnam Fiduciary Trust Company
		    		 	One Post Office Square
		    		 	Boston, Massachusetts 02109
		    		 	Telephone: 1-800-752-5766
		
		    	Putnam Fiduciary Trust Company (or its designee) will inform the Lead Employer if any amendments are made to the Prototype Defined Contribution Plan, or if the Prototype Defined
Contribution Plan is discontinued or abandoned.

  

					
	© 2001	  	23	  	005

 [The remaining portion of the page is intentionally blank] 
  

					
	© 2001	  	24	  	005

									
	W. Reliance on IRS Opinion Letter
		
		    	The Participating Employers may rely on an opinion letter issued by the Internal Revenue Service (“IRS”) as evidence that the Plan is qualified under Code § 401(a)
only to the extent provided in Announcement 2001-77, 2001-30 I.R.B.
		
		    	The Participating Employers may not rely on the opinion letter in certain other circumstances or with respect to certain qualification requirements, which are specified in the
opinion letter issued with respect to the Plan and in Announcement 2001-77.
		
		    	In order to have reliance in such circumstances or with respect to such qualification requirements, application for a determination letter must be made to Employee Plans
Determinations of the Internal Revenue Service.
		
		    	This Adoption Agreement may be used only in conjunction with Basic Plan Document #01.
	
	X. Lead Employer Signature

 The Lead Employer has executed this Adoption Agreement effective as of the dates specified in the Adoption
Agreement. 
 You should consult with an attorney or other independent qualified advisor as to the legal and tax effect of adopting the Plan.

  

									
	Date Signed:	 	 11/2/05
	 		 	Lead Employer:	 	Chesapeake Corporation

													
							
		 		 		 		 		 	By	 	 /s/ David A. Winter

		 		 		 		 		 	Name (Print):	 	 David A. Winter

		 		 		 		 		 	Title:	 	 Director - Human Resources

  

					
	© 2001	  	25	  	005

 PROTOTYPE TRUST AGREEMENT 
 The Trustee hereby accepts its appointment as such in accordance with Article XX of the Basic Plan Document (for Putnam Fiduciary Trust Company) or separate Trust Agreement (for any other Trustee). 
  

									
	PUTNAM FIDUCIARY TRUST COMPANY:	 		 	INDIVIDUAL TRUSTEES:
					
	By	 	  
	 		 	Name (Print):	 	  

				
	 Name (Print):
	 	  
	 		 	
		 		 		 	  

	Title:	 	  
	 		 	Signature	 	
					
	Date Signed:	 	  
	 		 	Date Signed:	 	  

					
		 		 		 	Name (Print):	 	  

				
		 		 		 	  

		 		 		 	Signature	 	
					
		 		 		 	Date Signed:	 	  

					
		 		 		 	Name (Print):	 	  

				
		 		 		 	  

		 		 		 	Signature	 	
					
		 		 		 	Date Signed:	 	  

				
		 		 		 	FINANCIAL ORGANIZATION TRUSTEE:
					
		 		 		 	Name:	 	 Mercer Trust Company

					
		 		 		 	By	 	 /s/ Ronald Tray

					
		 		 		 	Name (Print):	 	 Ronald Tray

					
		 		 		 	Title:	 	 Trust Officer

					
		 		 		 	Date Signed:	 	 11/30/05

  

					
	© 2001	  	26	  	005

 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 SUPPLEMENT TO ADOPTION AGREEMENT 

 PARTICIPATING EMPLOYER ADOPTION 
 Effective as of November 1, 2005 the undersigned Controlled Group Member adopts the Putnam Fiduciary Trust Company Prototype Defined Contribution Plan as established by the Lead Employer and agrees to be a “Participating
Employer” under the Plan. The Section of the Adoption Agreement entitled “Reliance on IRS Opinion Letter” is incorporated herein by reference and applies to the adoption of the Plan by the undersigned Participating Employer.

  

									
	Date Signed:	 	 11/2/05
	 		 	Participating Employer:	 	 Chesapeake Pharmaceutical Packaging Company Inc.

													
							
		 		 		 		 		 	By	 	 /s/ David A. Winter

		 		 		 		 		 	Name (Print):	 	 David A. Winter

		 		 		 		 		 	Title:	 	 Director - Human Resources

 Optional – Consent may be given in any manner deemed appropriate by the Lead Employer. 
 The Lead Employer hereby consents to the adoption of the Plan by the above Controlled Group Member. 
  

									
	Date Signed:	 	 11/2/05
	 		 	Lead Employer:	 	Chesapeake Corporation

													
							
		 		 		 		 		 	By	 	 /s/ David A. Winter

		 		 		 		 		 	Name (Print):	 	 David A. Winter

		 		 		 		 		 	Title:	 	 Director - Human Resources

 Attach additional sheet(s) for each Participating Employer. 
  

					
	© 2001	  	27	  	005

 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 PARTICIPATING EMPLOYER ADDENDUM 

 The following Controlled Group Members are Participating Employers in the Plan as of the Original Effective Date (specified in A.1.a.i.), the Amendment
Effective Date (specified in A.1.b.i.), or, if applicable, the effective date specified in a Participating Employer Adoption Supplement to the Adoption Agreement: 
 Participating Employer: 
 Name: Chesapeake Pharmaceuticals 
  

					
	© 2001	  	28	  	005

 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 FROZEN ACCOUNT ADDENDUM 

The following vesting and withdrawal rules apply to frozen accounts under this Plan. 
  

									
	A. Frozen Employee Pre-Tax Component
			
	 Vesting:
 [Plan Sec. 10.2(e)]

	 	A.1.	  	A Participant’s vested percentage in his/her Frozen Employee Pre-Tax Contribution Account will be 100% at all times.
	  
	 		  		  		  	
	 In-Service Withdrawals:
 [Plan Sec.
11.2]
	 	A.2.	  	Withdrawals from Frozen Employee Pre-Tax Contribution Accounts on account of Hardship are ... [check one]:
		 	a.	  	 ̈	  	not allowed.
		 	b.	  	 ̈	  	allowed.
	
	B. Frozen Employer Regular Matching Component
			
	 Vesting:
 [Plan Sec.
10.2(e)]
	 	B.1.	  	A Participant’s vested percentage in his/her Frozen Employer Regular Matching Contribution Account will be ... [check one]:
		 	a.	  	 ̈	  	100% at all times.
		 	b.	  	 ̈	  	determined under the following schedule ... [complete as desired]:

																					
											
	  	 	 	 	 	 	 	 	 	 	   Years of
    Service  
	 	 	 	 	  	     Vested    
 Percentage
	  	 	  	 
		 		 		 		 		 	0	 		 		  	0%	  		  	
		 		 		 		 		 	1	 		 		  	    %	  		  	
		 		 		 		 		 	2	 		 		  	    %	  		  	
		 		 		 		 		 	3	 		 		  	    %	  	[20% or more]	  	
		 		 		 		 		 	4	 		 		  	    %	  	[40% or more]	  	
		 		 		 		 		 	5	 		 		  	    %	  	[60% or more]	  	
		 		 		 		 		 	6	 		 		  	    %	  	[80% or more]	  	
		 		 		 		 		 	7 or more	 		 		  	100%	  		  	

									
					
		 	c.	 	 ̈	  	determined under the following schedule ... [complete as desired]:	  	

																					
											
	 	 	 	 	 	 	 	 	 	 	   Years of
    Service  
	 	 	 	 	  	     Vested    
 Percentage
	  	 	  	 
		 		 		 		 		 	0	 		 		  	0%	  		  	
		 		 		 		 		 	1	 		 		  	    %	  		  	
		 		 		 		 		 	2	 		 		  	    %	  		  	
		 		 		 		 		 	3	 		 		  	    %	  		  	
		 		 		 		 		 	4	 		 		  	    %	  		  	
		 		 		 		 		 	5 or more	 		 		  	100%	  		  	

									
			
		 	[NOTE: If the Plan is Top-Heavy, the vested percentage of the Participant will be the greater of the vested percentage determined under the vesting schedule specified above
or the applicable vesting schedule specified in Plan Sec. 17.2.]	  	
			
		 	[NOTE: A Pending Allocation Account that reflects Forfeitures from Frozen Employer Regular Matching Contribution Accounts can be applied to pay administrative expenses of
the Plan if so	  	
		 	directed by the Plan Administrator. Any amounts not used to pay administrative expenses will be	  	
		 	applied in the same manner as Forfeitures from Employer Regular Profit Sharing Contribution	  	
		 	Accounts or, if the Plan does not include an Employer Regular Profit Sharing Component, or if	  	
		 	Employer Regular Profit Sharing Contributions are 100% vested at all times, will be applied as	  	
		 	provided in the Basic Plan Document.]	  	
	  
	 		  		  		  	
	 In-Service Withdrawals:
 [Plan Sec.
11.2]
	 	B.2.	  	Withdrawals from Frozen Employer Regular Matching Contribution Accounts on account of Hardship are ... [check one]:	  	
		 	a.	  	 ̈	  	not allowed.	  	
		 	b.	  	 ̈	  	allowed.	  	

  

					
	© 2001	  	29	  	005

							
	
	C. Frozen Employer Regular Profit Sharing Component
			
	 Vesting:
 [Plan Sec. 10.2(e)]
	 	C.1.	  	A Participant’s vested percentage in his/her Frozen Employer Regular Profit Sharing Contribution Account will be ... [check one]:
		 	a.	  	 ̈	  	100% at all times.
		 	b.	  	 ̈	  	determined under the following schedule ... [complete as desired]:

																					
											
	  	 	 	 	 	 	 	 	 	 	   Years of
    Service  
	 	 	 	 	  	     Vested    
 Percentage
	  	 	  	 
		 		 		 		 		 	0	 		 		  	0%	  		  	
		 		 		 		 		 	1	 		 		  	    %	  		  	
		 		 		 		 		 	2	 		 		  	    %	  		  	
		 		 		 		 		 	3	 		 		  	    %	  	[20% or more]	  	
		 		 		 		 		 	4	 		 		  	    %	  	[40% or more]	  	
		 		 		 		 		 	5	 		 		  	    %	  	[60% or more]	  	
		 		 		 		 		 	6	 		 		  	    %	  	[80% or more]	  	
		 		 		 		 		 	7 or more	 		 		  	100%	  		  	

									
					
		 	c.	 	 ̈	  	determined under the following schedule ... [complete as desired]:	  	

																					
											
	 	 	 	 	 	 	 	 	 	 	   Years of
    Service  
	 	 	 	 	  	     Vested    
 Percentage
	  	 	  	 
		 		 		 		 		 	0	 		 		  	0%	  		  	
		 		 		 		 		 	1	 		 		  	    %	  		  	
		 		 		 		 		 	2	 		 		  	    %	  		  	
		 		 		 		 		 	3	 		 		  	    %	  		  	
		 		 		 		 		 	4	 		 		  	    %	  		  	
		 		 		 		 		 	5 or more	 		 		  	100%	  		  	

									
			
		 	[NOTE: If the Plan is Top-Heavy, the vested percentage of the Participant will be the greater of the vested percentage determined under the vesting schedule specified above
or the applicable vesting schedule specified in Plan Sec. 17.2.]	  	
			
		 	[NOTE: A Pending Allocation Account that reflects Forfeitures from Frozen Employer Regular Profit Sharing Contribution Accounts can be applied to pay administrative expenses
of the Plan if so directed by the Plan Administrator. Any amounts not used to pay administrative expenses will be applied in the same manner as Forfeitures from Employer Regular Matching Contribution Accounts or, if the Plan does not include an
Employer Regular Matching Component, or if Employer Regular Matching Contributions are 100% vested at all times, will be applied as provided in the Basic Plan Document.]	  	
	  
	 		  		  		  	
	 In-Service Withdrawals:
 [Plan Sec.
11.2]
	 	C.2.	  	Withdrawals from Frozen Employer Regular Profit Sharing Contribution Accounts on account of Hardship are ... [check one]:	  	
		 	a.	  	 ̈	  	not allowed.	  	
		 	b.	  	 ̈	  	allowed.	  	

  

					
	© 2001	  	30	  	005

							
	
	D. Frozen Employer Pension Component
			
	 Vesting:
 [Plan Sec. 10.2(e)]

	 	D.1.	  	A Participant’s vested percentage in his/her Frozen Employer Pension Contribution Account will be ... [check one]:
		 	a.	  	 ̈	  	100% at all times.
		 	b.	  	 ̈	  	determined under the following schedule ... [complete as desired]:

																					
											
	  	 	 	 	 	 	 	 	 	 	   Years of
    Service  
	 	 	 	 	  	     Vested    
 Percentage
	  	 	  	 
		 		 		 		 		 	0	 		 		  	0%	  		  	
		 		 		 		 		 	1	 		 		  	    %	  		  	
		 		 		 		 		 	2	 		 		  	    %	  		  	
		 		 		 		 		 	3	 		 		  	    %	  	[20% or more]	  	
		 		 		 		 		 	4	 		 		  	    %	  	[40% or more]	  	
		 		 		 		 		 	5	 		 		  	    %	  	[60% or more]	  	
		 		 		 		 		 	6	 		 		  	    %	  	[80% or more]	  	
		 		 		 		 		 	7 or more	 		 		  	100%	  		  	

									
					
		 	c.	 	 ̈	  	determined under the following schedule ... [complete as desired]:	  	

																					
											
	 	 	 	 	 	 	 	 	 	 	   Years of
    Service  
	 	 	 	 	  	     Vested    
 Percentage
	  	 	  	 
		 		 		 		 		 	0	 		 		  	0%	  		  	
		 		 		 		 		 	1	 		 		  	    %	  		  	
		 		 		 		 		 	2	 		 		  	    %	  		  	
		 		 		 		 		 	3	 		 		  	    %	  		  	
		 		 		 		 		 	4	 		 		  	    %	  		  	
		 		 		 		 		 	5 or more	 		 		  	100%	  		  	

									
			
		 	[NOTE: If the Plan is Top-Heavy, the vested percentage of the Participant will be the greater of the vested percentage determined under the vesting schedule specified above
or the applicable vesting schedule specified in Plan Sec. 17.2.]	  	
			
		 	[NOTE: A Pending Allocation Account that reflects Forfeitures from Frozen Employer Pension Contribution Accounts can be applied to pay administrative expenses of the Plan if
so directed by the Plan Administrator. Any amounts not used to pay administrative expenses will be applied in the same manner as Forfeitures from Employer Regular Matching and/or Regular Profit Sharing Contribution Accounts or, if the Plan does not
include an Employer Regular Matching or Regular Profit Sharing Component, or if Employer Regular Matching and Regular Profit Sharing Contributions are 100% vested at all times, will be applied as provided in the Basic Plan
Document.]	  	

  

					
	© 2001	  	31	  	005

 SPECIAL TESTING RULES ADDENDUM 
 This Special Testing Rules Addendum must be completed if this amendment to the Plan is being made in order to retroactively document the administrative choices made in response to changes in the law resulting from
the Uruguay Round Agreements Act (“GATT”), the Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”), the Small Business Job Protection Act of 1996 (“SBJPA”), the Taxpayer Relief Act of 1997
(“TRA ‘97”) and the Internal Revenue Service Restructuring and Reform Act of 1998 (“RRA ‘98”) (collectively referred to as “GUST”). 
 The elections or rules set forth in the Adoption Agreement will control for Plan Years beginning on and after the Amendment Effective Date of the Adoption Agreement that implements the changes required by GUST. The
following elections or rules relate only to Plan Years beginning prior to such Amendment Effective Date. 
 Highly Compensated Employees

 Explanation: Code § 414(q) allows two elections for purposes of determining the Highly Compensated Employees. First, a “top-paid
group” election generally limits the Highly Compensated Employees (other than more than five-percent owners) to the top 20% of employees when ranked by compensation. Second, if the Plan Year is other than the calendar year, a “calendar
year” election generally requires the Highly Compensated Employees to be determined based on calendar year compensation instead of Plan Year compensation. These elections are first available for Plan Years beginning on or after January 1,
1997. 
 Election (1): Specify whether the “top-paid group” election did or did not apply for the specified Plan Year ...
[complete]: 
  

																			
	 For the Plan Year
 beginning on or after
 January 1 of the following year:
	  	 Did the top-paid group election apply?

										
	1997	  	a.	  	 ̈ N/A	  		  	b.	  	 ̈ did	  		  	c.	  	 ̈ did not	  	... apply
	1998	  	d.	  	 ̈ N/A	  		  	e.	  	 ̈ did	  		  	f.	  	 ̈ did not	  	... apply
	1999	  	g.	  	 ̈ N/A	  		  	h.	  	 ̈ did	  		  	i.	  	 ̈ did not	  	... apply
	2000	  	j.	  	 ̈ N/A	  		  	k.	  	 ̈ did	  		  	l.	  	 ̈ did not	  	... apply
	2001	  	m.	  	 ̈ N/A	  		  	n.	  	 ̈ did	  		  	o.	  	 ̈ did not	  	... apply

 [NOTE: Depending on your Adoption
Agreement, the “top-paid group” election may automatically apply for Plan Years beginning on or after the Amendment Effective Date of your new Adoption Agreement.] 
 Election (2): Specify whether the “calendar year” election did or did not apply for the specified Plan Year ... [complete]:
[NOTE: Do not complete for any year for which the calendar year was the Plan Year.] 
  

																			
	 For the Plan Year
 beginning on or after
 January 1 of the following year:
	  	 Did the calendar year election apply?

										
	1997	  	a.	  	 ̈ N/A	  		  	b.	  	 ̈ did	  		  	c.	  	 ̈ did not	  	... apply
	1998	  	d.	  	 ̈ N/A	  		  	e.	  	 ̈ did	  		  	f.	  	 ̈ did not	  	... apply
	1999	  	g.	  	 ̈ N/A	  		  	h.	  	 ̈ did	  		  	i.	  	 ̈ did not	  	... apply
	2000	  	j.	  	 ̈ N/A	  		  	k.	  	 ̈ did	  		  	l.	  	 ̈ did not	  	... apply
	2001	  	m.	  	 ̈ N/A	  		  	n.	  	 ̈ did	  		  	o.	  	 ̈ did not	  	... apply

 [NOTE: Depending on your Adoption
Agreement, the “calendar year” election may not be available for Plan Years beginning on or after the Amendment Effective Date of your new Adoption Agreement.] 
 Actual Deferral/Contribution Percentage Test 
 Explanation: Code § 401(k) requires that elective deferrals
annually satisfy an Actual Deferral Percentage (ADP) Test. Further, Code § 401(m) requires that employee after-tax contributions and matching contributions annually satisfy an Actual Contribution Percentage (ACP) Test. Starting with the first
Plan Year beginning on or after January 1, 1997, the ADP and ACP Tests must either be applied using a “prior year” or “current year” testing methodology. 
 Election (1): For each specified Plan Year in which the Plan was subject to the ADP Test, specify whether the “prior year” or “current year” testing methodology applied for purposes of the
ADP Test ... [complete]: [NOTE: If the Plan was a safe-harbor plan under Code § 401(k)(12) for any Plan Year beginning on or after January 1, 1999, the “current year” method must be specified for that Plan
Year.] 
  

					
	© 2001	 	32	 	005

																			
	 For the Plan Year
 beginning on or after
 January 1 of the following year:
	  	 Which testing method was used to apply the ADP Test?

										
	1997	  	a.	  	 ̈ N/A	  		  	b.	  	 ̈ current year	  		  	c.	  	 ̈ prior year	  	... method
	1998	  	d.	  	 ̈ N/A	  		  	e.	  	 ̈ current year	  		  	f.	  	 ̈ prior year	  	... method
	1999	  	g.	  	 ̈ N/A	  		  	h.	  	 ̈ current year	  		  	i.	  	 ̈ prior year	  	... method
	2000	  	j.	  	 ̈ N/A	  		  	k.	  	 ̈ current year	  		  	l.	  	 ̈ prior year	  	... method
	2001	  	m.	  	 ̈ N/A	  		  	n.	  	 ̈ current year	  		  	o.	  	 ̈ prior year	  	... method

 Election (2): For each specified Plan Year in which the Plan was subject to the ACP Test, specify whether
the “prior year” or “current year” testing methodology applied for purposes of the ACP Test ... [complete]: [NOTE: If the Plan was a safe-harbor plan under Code § 401(m)(11) for any Plan Year beginning on or
after January 1, 1999, the “current year” method must be specified for that Plan Year.]  
  

																			
	 For the Plan Year
 beginning on or after
 January 1 of the following year:
	  	 Which testing method was used to apply the ACP Test?

										
	1997	  	a.	  	 ̈ N/A	  		  	b.	  	 ̈ current year	  		  	c.	  	 ̈ prior year	  	... method
	1998	  	d.	  	 ̈ N/A	  		  	e.	  	 ̈ current year	  		  	f.	  	 ̈ prior year	  	... method
	1999	  	g.	  	 ̈ N/A	  		  	h.	  	 ̈ current year	  		  	i.	  	 ̈ prior year	  	... method
	2000	  	j.	  	 ̈ N/A	  		  	k.	  	 ̈ current year	  		  	l.	  	 ̈ prior year	  	... method
	2001	  	m.	  	 ̈ N/A	  		  	n.	  	 ̈ current year	  		  	o.	  	 ̈ prior year	  	... method

 Family Aggregation Rules 
 Explanation: Code § 401(a)(17) previously applied certain “family aggregation rules” to determine the annual compensation limit of a Participant. Those family aggregation rules were repealed
effective as of the first Plan Year beginning on or after January 1, 1997. However, the Plan voluntarily may have continued to apply the family aggregation rules until it is amended for GUST. This Special Testing Rules Addendum assumes that the
repeal of the family aggregation rules was recognized effective as of the first Plan Year beginning on or after January 1, 1997. If your Plan voluntarily applied the family aggregation rules after that date, contact Putnam to obtain a different
Special Testing Rules Addendum. 
 Cash-Out Amount 
 Explanation: Code § 411(a)(11) previously allowed involuntary “cash-out” of amounts not in excess of $3,500. This limit was raised to $5,000 effective as of the first Plan Year beginning after August 5, 1997.
However, the Plan voluntarily may have applied a lower cash-out amount (below $5,000) until it is amended for GUST. This Special Testing Rules Addendum assumes that, if cash-out distributions are allowed, the cash-out amount was increased to $5,000
effective as of the first day of the first Plan Year beginning after August 5, 1997. If your Plan voluntarily applied a lower cash-out amount after that date, contact Putnam to obtain a different Special Testing Rules Addendum. 
 Required Beginning Date 
 Explanation: Code §401(a)(9) previously required that minimum distributions commence to any Participant as of the April 1 of the calendar year after the calendar year in which he/she attained age
70 1/2 (even if he/she remained employed with the employer sponsoring the plan). This “Required Beginning
Date” was changed for Participants who are still employed after age 70 1/2 (but not for more than five
percent owners) effective January 1, 1997. However, the Plan voluntarily may have continued to determine the Required Beginning Date based on the definition in effect prior to January 1, 1997, until it is amended for GUST. This Special
Testing Rules Addendum assumes that the new definition of “Required Beginning Date” was used starting January 1, 1997, and that Participants who had not yet reached the Required Beginning Date (under the new definition) were allowed
to stop minimum distributions. If either of these conditions is not true, contact Putnam to obtain a different Special Testing Rules Addendum. 
  

					
	© 2001	  	33	  	005

 Combined Plan Limit 
 Explanation: Code § 415(e) previously imposed a “combined plan limit” if an employer maintained both a defined contribution plan and a defined benefit plan. This limit was repealed effective for Limitation Years
beginning on or after January 1, 2000. However, the Plan voluntarily may have continued to apply the limit until it is amended for GUST. This Special Testing Rules Addendum assumes that the repeal of the combined plan limit was recognized
effective as of the first Limitation Year beginning on or after January 1, 2000. If your Plan voluntarily applied the combined plan limit after that date, contact Putnam to obtain a different Special Testing Rules Addendum. 
  

					
	© 2001	 	34	 	005

 

 
 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 INVOLUNTARY CASH-OUT AMENDMENT

 TO THE ADOPTION AGREEMENT 
 The
Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) amended the Internal Revenue Code (“Code”) to require that all mandatory distributions of more than $1,000 made from a qualified plan be transferred to an
individual retirement account or annuity (“IRA”) in a direct rollover, unless the Plan Participant elects otherwise. This requirement applies to mandatory distributions paid on or after March 28, 2005. 
 This Involuntary Cash-Out Amendment to the Adoption Agreement amends the Adoption Agreement to provide the Lead Employer with a choice of methods of complying with
the new automatic rollover requirements of Code § 401(a)(31)(B). Keep this Amendment with your copy of the Adoption Agreement. 
  

	1.	Adoption and effective date of Amendment. This Amendment will be effective for all mandatory distributions that are paid from the Plan on or after the Effective Date of this
Amendment, as stated below, provided this Amendment is adopted by the Lead Employer by the end of the first Plan Year ending on or after March 28, 2005. If this Amendment is not adopted by that date, this Amendment will be effective as of the
Effective Date stated below or, if later, the date this Amendment is adopted by the Lead Employer. 

  

	2.	Inconsistent provisions. This Amendment supersedes the provisions of the Basic Plan Document (and any addenda thereto) and the Adoption Agreement to the extent those
provisions are inconsistent with this Amendment. 

 Adoption Agreement Amendment 
 Adoption Agreement Section O.1. is amended to read as follows: 
  

							
	 Balances Less Than Cash-Out Amount:
 [Plan Sec. 12.4]
	  	O.1. The Benefit subject to involuntary cash-out is ... [check one]:
		  	a.      	  	 ̈	  	 $5,000 or less (or such other maximum amount as provided in Code
 § 401(a)(31)(B)) and the automatic rollover amount will be any amount greater than $0. All Benefit cash-outs pursuant to this election, regardless of amount, will be subject to the automatic rollover requirements in Code §
401(a)(31)(B). [NOTE: This will subject the Plan to the automatic rollover requirements of Code § 401(a) (31)(B).]

				
		  	b.	  	 ̈	  	 $5,000 or less (or such other maximum amount as provided in Code
 § 401(a)(31)(B)) and the automatic rollover amount will be any amount greater than $1,000. A Benefit of $1,000 or less (determined by including the Employee’s Rollover Contribution Account, if any) shall be distributed in cash.
[NOTE: This will subject the Plan to the automatic rollover requirements of Code § 401(a)(31)(B) for Benefit amounts greater than $1,000 that are otherwise subject to involuntary cash-out under this Section.]

				
		  	c.	  	x	  	 $1,000 or less, determined by including an Employee’s Rollover Contribution
 Account, if any. [NOTE: The Plan will not be subject to the automatic rollover requirements of Code § 401(a)(3l)(B).]

				
		  	d.	  	 ̈	  	N/A – involuntary cash-out distributions will not be made. [NOTE: The Plan will not be subject to the automatic rollover requirements of Code §
40l(a)(3l)(B).]

 Lead Employer Signature 
 IN WITNESS WHEREOF, the Lead Employer has caused this Involuntary Cash-Out Amendment of the Prototype Defined Contribution Plan Adoption Agreement to be adopted effective as of the appropriate date specified
above. 
  

					
	Effective Date: November 1, 2005	 	Lead Employer Cheasapeake Corporation
			
	Date Signed: 11/01/05	 	By:	 	 /s/ David A. Winter

		 	Name [print]:	 	David A. Winter
		 	Its [title]:	 	Director of Human Resources

 PN: 
  

			
	©2005,	 	 Involuntary Cash-Out Amendment
 Adoption Agreements 005 and 006

 

 
 Chesapeake Corporation 401(k) Savings Plan 
 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 
 ADOPTION AGREEMENT ADDENDUM 
 The Economic Growth
and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) made a number of changes to the tax laws governing qualified plans – some optional and some mandatory. 
 Use of this Addendum: If this Plan has an Original Effective Date prior to January 1, 2002, use this Addendum to amend the Plan for the provisions of EGTRRA. If this Plan has an Original Effective Date on
or after January 1, 2002, use this Addendum to supplement the Adoption Agreement for plan options that are not reflected on the Adoption Agreement.  
 Preamble 
  

	1.	Adoption and effective date of amendment. This Addendum generally is effective as of the first day of the first Plan Year beginning after December 31, 2001 (with certain
provisions effective January 1, 2002, regardless of the Plan Year) – or, if later, as of the Plan’s Original Effective Date. This Addendum is intended as good faith compliance with the requirements of EGTRRA and is to be construed in
accordance with EGTRRA and guidance issued thereunder. 

  

	2.	Inconsistent provisions. This Addendum supersedes the provisions of the Basic Plan Document and the Adoption Agreement to the extent those provisions are inconsistent with
this Addendum. 

 Rollover Contributions 
 Explanation: Starting January 1, 2002, a plan may accept rollover contributions and direct rollovers from additional retirement savings vehicles – 403(b) plans, certain 457 plans, non-conduit IRAs (but only those amounts
attributable to pre-tax or deductible contributions to the IRA), and rollovers of after-tax contributions to a retirement plan. If a plan elects to receive after-tax contributions, the plan must separately account for such amounts to track cost
basis. 
  

	1.	Additional Rollover Sources. The Plan will accept ... [check a., or check each of b. and c. that applies]:  

  

	a.	 ̈ N/A – the Plan will not accept any new type of rollover
contributions. 

  

	b.	x Rollovers from Code § 403(b) plans; Code § 457(b) plans maintained by a state, political subdivision of a state, or any agency or
instrumentality of a state or political subdivision of a state; and IRAs described in Code § 408(a) or (b) (to the extent the distribution that is eligible to be rolled over is otherwise includible in gross income).

  

	c.	 ̈ Rollover of after-tax contributions from a Code § 401(a) or 403(a)
plan (excluding after-tax IRA and Roth IRA contributions). 

 Special Effective Date [complete if b. or c. is checked, and a delayed
effective date is desired]:  
 This provision will be effective as of
             [month, day, year]. [NOTE: If a delayed effective date is not specified, this provision will be effective as of January 1, 2002.]

 Vesting Schedule 
 Complete this section
only if the Plan provides for Employer Regular Matching Contributions. 
 Explanation: Starting with the first plan year beginning
after December 31, 2001, the vesting schedule that applies to employer matching contributions must be at least as rapid as a six-year graded schedule or a three-year cliff schedule. 
 1. Vesting Schedule. A Participant’s vested percentage in his/her Employer Regular Matching Contribution Account attributable to contributions made for Plan Years beginning after December 31, 2001
will be ... [check one]:  
  

	a.	 ̈ 100% at all times. 

  

	b.	 ̈ determined under the following schedule ... [complete as desired]:
 

  

							
	Years of Service	 	Vested Percentage	 	 	 	 
	0	 	0%                           	 		 	
	1	 	%                         	 		 	
	2	 	% [20% or more]	 		 	
	3	 	% [40% or more]	 		 	
	4	 	% [60% or more]	 		 	
	5	 	% [80% or more]	 		 	
	6 or more	 	100%                               	 		 	

  

					
	 © 2002
	 	Chesapeake Corporation 401(k) Savings Plan	 	EGTRRA Addendum

	c.	 ̈ determined under the following schedule ... [complete as desired]:
 

  

							
	Years of Service	 	Vested Percentage	 	 	 	 
	0	 	    0%	 		 	
	1	 	      %	 		 	
	2	 	      %	 		 	
	3 or more	 	100%	 		 	

  

	d.	x N/A – the Employer Regular Matching Contributions vesting schedule in the Adoption Agreement complies with (a), (b) or (c).

 Explanation: The vesting schedule specified above must apply to employer matching contributions made for plan years beginning after
December 31, 2001 (and earnings on those contributions). It can also be extended to prior employer matching contributions (and earnings) and to other employer contributions (and earnings) that are currently subject to a vesting schedule under
the plan. This may be desirable, for example, in order to unify the vesting schedules that apply to all employer contributions, and thus to minimize separate accounting and simplify participant communications. 
 2. Affected Contribution Accounts. The vesting schedule elected above will apply ... [check a. or b., and check c. if it applies]: 
  

	a.	 ̈ to Employer Regular Matching Contribution Accounts reflecting
contributions made only for Plan Years beginning after December 31, 2001 (and earnings on those contributions). 

  

	b.	 ̈ to all Employer Regular Matching Contribution Accounts (whenever
made).
                                        

  

	c.	 ̈ and also will apply to Employer Regular Profit Sharing Contribution
Accounts that are currently subject to a vesting schedule under the Plan. [NOTE: If a. and c. are elected above, the vesting schedule elected in 1. above will apply only to Employer Regular Profit Sharing Contribution Accounts reflecting
contributions made for Plan Years beginning after December 31, 2001 – separate accounts will be established as necessary. If b. and c. are elected above, the vesting schedule elected in 1. above will apply to all Employer Regular Profit
Sharing Contribution Accounts (whenever the contribution was made).] 

 [NOTE: If vesting occurs at a slower rate under the
revised vesting schedule, the election provisions of Plan Section 10.2(k) will apply.] 
 Explanation: The vesting schedule specified
above must apply to participants who are employees in a plan year beginning after December 31, 2001. It can also be extended to former employees who continue to have an account under the plan. 
 3. Affected Participants. The vesting schedule elected above will apply ... [check one]:  
  

	a.	 ̈ to all Participants (including former Employees who continue to
have an Account under the Plan). 

  

	b.	 ̈ only to those Participants who are Employees in a Plan Year
beginning after December 31, 2001. 

 Employee Catch-up Contributions 
 Complete this section only if the Plan provides for Employee Pre-Tax Contributions. 
 Explanation:
Starting January 1, 2002, a plan may allow participants age 50 or over to make additional pre-tax contributions (“Employee Catch-up Contributions”) to the plan when the participant’s pre-tax contributions are otherwise
limited under the plan or by law. However, if a plan allows for Employee Catch-up Contributions, all plans in the controlled group that allow for pre-tax contributions must generally provide participants with the same “effective
opportunity” to make Employee Catch-up Contributions. 
  

	1.	Employee Catch-up Contributions. Will Employee Catch-up Contributions be allowed under this Plan? ... [check one]:  

  

	a.	 ̈ No. [Skip this and the next section.] 

  

	b.	x Yes. This provision will be effective as of ... [check one]:  

  

	 	i.	 ̈ January 1, 2002. 

  

	 	ii.	x Other: 11/01/2005 [enter a date no earlier than January 1, 2002].  

 [NOTE: The Plan will not accept Employee Catch-up Contributions unless b. is checked above.] 
 Rollovers Disregarded in Cash-Outs 
 Complete this
section only if the Plan provides for involuntary cash-outs. 
  

					
	© 2002	 	Chesapeake Corporation 401(k) Savings Plan	 	EGTRRA Addendum

 Explanation: Starting January 1, 2002, a plan may opt to disregard the balance of an Employee Rollover
Contribution Account in determining whether a cash-out distribution is allowed at Termination of Service. 
 1. Treatment of Employee Rollover
Contribution Accounts in Applying the Cash-Out Provision. Will Employee Rollover Contributions Accounts be excluded in determining whether a Benefit is subject to involuntary cash-out at Termination of Service? ... [check one]: 

  

	a.	 ̈ No, such accounts will be counted. 

  

	b.	 ̈ Yes, such accounts will be disregarded. This applies to all ...
[check one]:  

  

	 	i.	 ̈ distributions made on or after
             [enter a date no earlier than January 1, 2002]. 

  

	 	ii.	 ̈ Participants whose Termination of Service occurs on or after
             [enter a date no earlier than January 1, 2002].  

 Suspension Period Following Hardship Withdrawal 
 Complete this section only if the Plan provides for withdrawals in event of
Hardship. 
 Explanation: Starting January 1, 2002, a plan may impose a pre-tax and after-tax contribution suspension period of six
(6) months following a hardship withdrawal. (Prior to that time, the suspension period was twelve (12) months following a hardship.) If a plan elects to reduce the suspension period, the change will apply to hardship withdrawals taken
after December 31, 2001. It can also be extended to hardship withdrawals taken in 2001—in which case the suspension period will end on the later of six (6) months from the withdrawal or January 1, 2002. 
 This change to a six (6) month suspension period is mandatory for a plan that provides for employer safe-harbor contributions (see Article H of the Adoption
Agreement). 
 1. Suspension Period. Will the Plan impose a six (6) month suspension period following a withdrawal for Hardship? ... [check
one]:  
  

	a.	x Yes. This change will apply to withdrawals taken after December 31, 2001... [check if applicable]:  

  

	 	i.	 ̈ and also to withdrawals taken in 2001. [NOTE: This is not an
appropriate election if the Plan has an Original Effective Date on or after January 1, 2002. If this option is elected, the suspension period for a withdrawal taken in 2001 will end on the later of six (6) months after
the withdrawal or January 1, 2002.] 

  

	b.	 ̈ No. The Plan will retain the twelve (12) month suspension period
following a withdrawal for Hardship. [NOTE: This is not an appropriate election if the Plan provides for Employer Safe-Harbor Contributions under Article H of the Adoption Agreement — the suspension period must be reduced to six
(6) months.] 

 Pay Reduction Contributions and Employee After-Tax Contributions – Maximums 
 Complete this section only if the Plan has an Original Effective Date prior to January 1, 2002. 
 Explanation: Many plans impose percentage limits (typically 15-20%) on the amounts participants may elect to defer. Most often, this limit was added to take into
account the percentage limit on annual additions under Code § 415, as well as the limits on deductions for contributions to a plan under Code § 404. Starting the first day of the first Plan Year beginning after December 31, 2001, the
effective elimination of the percentage limit, along with changes in the deduction limit, remove these reasons for imposing this type of limit. 
 1. Maximum Employee Pre-Tax Contributions. Employee Pre-Tax Contributions are permitted by means of pay reduction in any whole ... [check one]: 
  

	a.	 ̈ N/A – the Pay Reduction Contributions – Minimums/Maximums in the
Adoption Agreement will apply. 

  

	b.	 ̈ percentage ... [check if applicable]: 

 

	 	i.	 ̈ subject to the following maximum per payroll period ... [complete A.
and B.]:  

  

	 	A.	            % of Plan Compensation with respect to any Non-Highly Compensated Employee, and

  

	 	B.	            % [not to exceed the percentage in A.] of Plan Compensation with respect to any Highly
Compensated Employee. 

  

	c.	 ̈ dollar amount ... [check if applicable]: 

  

	 	i.	 ̈ subject to a maximum of $
             per payroll period. 

  

					
	 © 2002
	 	Chesapeake Corporation 401(k) Savings Plan	 	EGTRRA Addendum

 [NOTE: If b. is elected, b. also must be elected in 2., below. Similarly, if c. is elected, c. also must be elected
in 2., below.] 
 Special Effective Date [complete if b. or c. above is checked, and a delayed effective date is desired]:  

This provision will be effective as of              [month, day, year]. [NOTE: If a
delayed effective date is not specified, this provision will be effective as of the first day of the first Plan Year beginning after December 31, 2001.]  
 [NOTE: Employee Pre-Tax Contributions are limited by Code § 402(g).] [NOTE: If the Plan provides for Employer Safe-Harbor Matching Contributions, the maximum above for a Non-Highly Compensated Employee must
be at least sufficient to allow the Participant to receive the maximum Employer Safe-Harbor Matching Contribution.] 
 2. Maximum
Employee After-Tax Contributions. Employee After-Tax Contributions will be allowed by means of payroll withholding in any whole ... [check one]:  
  

	a.	 ̈ N/A – the Payroll Withholding Contributions provisions in the
Adoption Agreement will apply. 

  

	b.	 ̈ percentage ... [check if applicable]:  

 

	 	i.	 ̈ subject to the following maximum per payroll period ... [complete A.
and B.]:  

  

	 	A.	            % of Plan Compensation with respect to any Non-Highly Compensated Employee, and

  

	 	B.	            % [not to exceed the percentage in A.] of Plan Compensation with respect to any Highly
Compensated Employee. 

  

	c.	 ̈ dollar amount ... [check if applicable]:

  

	 	i.	 ̈ subject to a maximum of $
             per payroll period. 

 [NOTE: If b. is elected, b. also
must be elected in 1., above. Similarly, if c. is elected, c. also must be elected in 1., above.] 
 Special Effective Date [complete if b.
or c. above is checked, and a delayed effective date is desired]:  
 This provision will be effective as of
             [month, day, year]. [NOTE: If a delayed effective date is not specified, this provision will be effective as of the first day of the first
Plan Year beginning after December 31, 2001.] 
  

					
	 © 2002
	 	Chesapeake Corporation 401(k) Savings Plan	 	EGTRRA Addendum

 CHESAPEAKE CORPORATION 
 Certificate 
 I, David A. Winter, the Director, Human Resources of
Chesapeake Corporation, hereby certify that the First Amendment to the Chesapeake Corporation 401(k) Savings Plan (the “Plan”), attached hereto and made a part hereof as Exhibit I, is implemented by me as of the
date set forth therein, pursuant to actions taken by the Executive Committee of the Board of Directors of Chesapeake Corporation on December 11, 1995, and various times since that date. 
  

			
	By:	 	 /s/ David A. Winter

		 	David A. Winter
		 	Lead Employer – Chesapeake Corporation

 Dated: August 14, 2006 

 Exhibit I 
 Chesapeake Corporation 401(k) Savings Plan 
 First Amendment to the 

 Putnam Fiduciary Trust Company 
 Prototype Defined Contribution Plan Adoption Agreement 
 Pursuant to Section 16.1 (“Amendment”) of the Putnam
Fiduciary Trust Company Prototype Defined Contribution Plan Basic Plan Document #01, adopted effective November 1, 2005, for the Chesapeake Corporation 401(k) Savings Plan (the “Plan”), the Plan is amended in the following
manner, effective November 1, 2005: 
  

	I.	Changes with respect to Allocations of Employer Matching Contributions: 

 First: Adoption Agreement subsection I.3 (“Requirements to Receive an Employer Regular Matching Contribution”) is amended by replacing the first paragraph therein with the following:

 “A Participant will receive an Employer Regular Matching Contribution for a Calendar Quarter if (and only if) he/she is an Active
Participant in the Employer Regular Matching Component at some time during the Calendar Quarter.” 
 Second: Adoption
Agreement subsection I.3 is further amended by adding and affirmatively electing the following new subsection (f) at the end thereof: 
 “f. x and is an Employee on the last day of the Calendar Quarter for which an Employer Regular Matching Contribution is made.” 
 Third: Subsection I.4.a.iii of the Adoption Agreement (“Matching Formula”) is amended by affirmatively electing, option
“C” as follows: 
 “C. x then will be recalculated based on the ratio of Match Eligible
Contributions to Plan Compensation for the Plan Year, and “true up” contributions will be made accordingly, with respect to each eligible Participant described in I.3.” 
  

					
	Chesapeake Corporation 401(k) Savings Plan	  		  	2

	II.	Changes Concerning the Payment of Benefits: 

 Fourth: Section O is amended by adding a new subsection O.3 as follows: 
 “O.3 Medium of Payment shall be
in cash, provided the Participant may elect to receive payment in the form of Qualifying Employer Securities, to the extent held in the Participant’s Contribution Account.” 
  

	III.	Changes Concerning Rollover Contributions: 

 Fifth: Section F (“Employee Pre-Tax Component”) is amended by adding and affirmatively electing a new subsection F.10 at the end thereof: 
 “F.10. Rollovers: 
 The Plan x
shall  ̈ shall not accept transferred contributions from The IMPAXX, Inc. 401(k) Savings Plan (including an outstanding
participant loan from such plan). 
 Except as provided in the preceding paragraph, the Plan x
 shall  ̈ shall not accept Rollover Contributions in such manner and in accordance with such rules as may be established by the
Plan Administrator. Rollover Contributions may be in cash or a plan loan offset, as defined in Treasury Regulation Section 1.402(c)-2, Q&A-9. (The amount of a defaulted plan loan that is a taxable deemed distribution cannot be rolled
over.)” 
  

					
	 Chesapeake Corporation 401(k) Savings Plan
	  		  	3

 

 
 PUTNAM FIDUCIARY TRUST COMPANY 
 PROTOTYPE DEFINED CONTRIBUTION PLAN 
 2006 INTERIM AMENDMENTS 

BASIC PLAN DOCUMENT ADDENDUM 
 (Covering the 2004 Final Code § 401(k)/(m) Regulations, Roth 401(k) Contributions and IRS Katrina Relief) 
 THIS
INTERIM AMENDMENT AND ANY ADDENDA SHOULD BE KEPT AS PART OF THE PLAN. 
 This 2006 Interim Amendments Basic Plan Document Addendum amends your
Plan’s Basic Plan Document for the following legal changes: 
  

	 	•	 	 Final regulations issued under Code §§ 401(k) and (m) on December 28, 2004 (the “Final 401(k)/(m) Regulations”);

  

	 	•	 	 Roth 401(k) Contributions; and 

  

	 	•	 	 Hurricane Katrina Relief under IRS Announcement 2005-70. 

 The 2004 Final Code § 401(k)/(m) Regulations 
 The Final 401(k)/(m) Regulations will apply starting with the
first Plan Year beginning on or after January 1, 2006, unless the Lead Employer elects to implement them as of an earlier Plan Year (the effective date of such regulations is referred to as the “Final 401(k)/(m) Regulation Effective
Date” in this Interim Amendment). 
 The Lead Employer may elect an early Final 401(k)/(m) Regulation Effective Date by using the “Final Code
§ 401(k)/(m) Regulations Adoption Agreement Addendum.” Use of the Addendum is necessary only if the Lead Employer wishes to elect an early Final 401(k)/(m) Regulations Effective Date or to override a default provision that is specified in
this Interim Amendment. 
 Roth 401(k) Contributions 
 A 401(k) plan may provide for “Employee Roth 401(k) Contributions” starting on or after January 1,
2006. In contrast to Employee Pre-Tax Contributions, which are excluded from income at the time of the contribution and taxed at the time of distribution, Employee Roth 401(k) Contributions are after-tax contributions, included in income at
the time of contribution and then tax-free when received in a “qualified distribution” (i.e., a distribution after the Participant reaches age 59 1/2, dies or becomes disabled, consisting of Roth 401(k) amounts that have been held in a Plan for five years after the Participant first made an Employee Roth 401(k) Contribution).

 The Lead Employer may implement Employee Roth 401(k) Contributions by using the “Employee Roth 401(k) Contributions Adoption Agreement
Addendum” or by other direction given by the Lead Employer to allow such contributions in a manner consistent with Code § 402A. 
 Hurricane
Katrina Relief 
 IRS Announcement 2005-70 allowed plans to make hardship distributions or loans to eligible participants for a need arising from
Hurricane Katrina even if hardship distributions or loans were not otherwise allowed under the plan. These hardship distributions or loans had to be made between August 29, 2005 to March 31, 2006 and satisfy a number of additional special
rules. 
 If the Plan Administrator directed that hardship distributions or loans be allowed consistent with Announcement 2005-70, this Interim Amendment
amends the Plan as necessary to reflect the implementation of Announcement 2005-70 under the Plan. 
 Effective Date 
 This Interim Amendment generally is effective as of the first day of the first Plan Year starting on or after January 1, 2006, except that (i) the Roth 401(k)
provisions are effective January 1, 2006, (ii) Section 11.5 is effective August 29, 2005, (iii) provisions may have earlier effective dates as required by law or as specified in the Interim Amendment, and
(iv) provisions implementing the Final 401(k)/(m) Regulations may be effective as of an earlier Plan Year if so elected in the Final Code § 401(k)/(m) Regulations Adoption Agreement Addendum. Even though Interim Amendment provisions
relating to Roth 401(k) are effective January 1, 2006, Employee Roth 401(k) Contributions will not be allowed under the Plan unless and until this option is implemented by the Lead Employer. This Interim Amendment and the Addenda (if any) are
intended as good faith compliance with the requirements of the Final 401(k)/(m) Regulations, the Internal Revenue Code and IRS Announcement 2005-70, as applicable, and is to be construed accordingly. This Interim Amendment and Addenda (if any)
supersede the provisions of the Basic Plan Document and the Adoption Agreement to the extent those provisions are inconsistent with the provisions of this Interim Amendment or the Addenda 
  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	1	 	

 Section 2.17 – Elective Deferral 
 Plan Section 2.17 is amended to add the following to the end of the section: 
 “Elective
Deferral” also includes a contribution made under a qualified cash or deferred arrangement described in Code § 401(k) on or after January 1, 2006, that is included in the individual’s gross income for federal income purposes as a
result of an election (or deemed election) by the individual to designate the contribution as a “Roth 401(k) Contribution” pursuant to Code § 402A (including Employee Roth 401(k) Contributions under this Plan), unless considering such
contributions as Elective Deferrals in the given context where such phrase is used under the Plan would be inconsistent with the Plan or the Code. 
 Section 2.19 – Employee Contribution 
 Plan Section 2.19 is amended to add the following to the end of the section:

 Employee Roth 401(k) Contributions 
 Section 2.26 – Hardship 
 Plan Section 2.26 is amended to read as follows: 
 2.26 Hardship – means one of the following reasons or, if this option is available and is elected in the Adoption Agreement, one of the
reasons specified as being a Hardship in the Adoption Agreement (which reasons will apply in lieu of the following): 
 (a) Medical Expenses. Expenses for medical care described in Code § 213(d) incurred by the Participant, his/her spouse, or his/her dependents, or necessary for any of those persons to obtain such medical care. 

(b) Home Purchase Expenses. Costs directly related to the purchase of the Participant’s principal residence (excluding
mortgage payments). 
 (c) Education Expenses. Payment of tuition, related educational fees and room and board expenses
for the next 12 months of post–secondary education for the Participant, his/her spouse, children, or dependents. 
 (d)
Eviction/Foreclosure Expenses. The need to prevent the eviction of the Participant from his/her principal residence or foreclosure on the mortgage of his/her principal residence. 
 (e) Funeral/Burial Expenses. Payment of expenses relating to the death of the Participant’s deceased parent, spouse, child or
dependent, with this reason first being recognized as of the Final 401(k)/(m) Regulation Effective Date or such later date as may be specified in the Adoption Agreement (or Addendum). 
 (f) Principal Residence Casualty Expenses. Expenses to repair damage to the Participant’s principal residence that would
qualify for a casualty loss deduction under Code § 165 (without regard to the limitation thereof to 10% of adjusted gross income under Code § 165(h)(2)), with this reason first being recognized as of the Final 401(k)/(m) Regulation
Effective Date or such later date as may be specified in the Adoption Agreement (or Addendum). 
 (g) Other
Safe–Harbor Expenses. Any reason permitted under future “safe–harbor” regulations issued under Code § 401(k). 
 A “spouse” for this purpose means a Spouse as defined in Sec. 2.60, except that it does not include any person who would not be recognized under federal law as a spouse for purposes of the hardship standards of Code § 401(k)
(for example, it does not include a former spouse who is treated as a spouse under a qualified domestic relations order (as defined in Code§ 414(p)). 
 A “dependent” for this purpose is an individual determined to be a dependent under Code § 152; provided that, on or after January 1, 2005, dependent status under (a) and (c) above will be
determined without regard to paragraphs (b)(1) and (2) and paragraph (d)(1)(B) of Code § 152, and dependent status under (e) above will be determined without regard to paragraph (d)(1)(B) of Code § 152. 
 Section 2.35 – Match Eligible Contributions 
 Plan
Section 2.35 is amended to add the following to the end of the section: 
 Employee Roth 401(k) Contributions are Match Eligible
Contributions if Employee Pre-Tax Contributions are Match Eligible Contributions. Also, notwithstanding any contrary election made in the Adoption Agreement, Employee Catch-Up Contributions are Match Eligible Contributions for the purposes of any
Employer Safe-Harbor Matching Contributions made to the Plan starting with the Plan Year which includes the Final 401(k)/(m) Regulation Effective Date. 
  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	2	 	

 Section 4.1 – Pre-Tax Contributions 
 Plan Section 4.1(b) is amended to add the following to the end of the subsection: 
 If the Plan provides
for both automatic enrollment and Employee Roth 401(k) Contributions, the automatic enrollment percentage will be taken and made as Employee Pre-Tax Contributions unless otherwise specified in the Adoption Agreement (or Addendum). 
 Plan Section 4.1(h) is amended to add the following to the end of the subsection: 
 Employee Catch-Up Contributions will be classified as additional Employee Pre-Tax Contributions under Sec. 4.1(a) unless specified by the Participant, in accordance with the requirements of Sec. 4.1(i), as additional
Employee Roth 401(k) Contributions. Any Employee Catch-Up Contributions which are designated as additional Employee Roth 401(k) Contributions are subject to the provisions of Sec. 4.1(i) below (other than the limitation under Code § 402(g)).
All Employee Catch-Up Contributions (including those amounts that are designated as additional Employee Roth 401(k) Contributions) may not exceed the limit in effect under Code § 414(v) for such taxable year. 
 Plan Section 4.1 is amended to add a new subsection (i) to read as follows: 
 (i) Employee Roth 401(k) Contributions. An Active Participant may elect to have some or all of his/her Elective Deferrals to the
Plan under Sec. 4.1(a) treated as Employee Roth 401(k) Contributions as provided in Code § 402A if this option is elected in the Adoption Agreement (or Addendum), or if the Lead Employer has otherwise directed that this option be implemented in
a manner consistent with the Plan and Code § 402A, provided that the option is available in the Adoption Agreement (or Addendum). 
 Employee Roth 401(k) Contributions are Elective Deferrals which satisfy the following: 
 (1)
Such contributions are designated irrevocably by the Participant (or are deemed to be irrevocably designated) as Employee Roth 401(k) Contributions at the time the election to contribute is made; 
 (2) Such contributions are treated by the Participant’s employer as includible in the Participant’s income at the time the
Participant would have received the Employee Roth 401(k) Contributions in cash had the Participant not elected to make Employee Roth 401(k) Contributions; 
 (3) Such contributions must satisfy the requirements applicable to Employee Pre-Tax Contributions, except as otherwise provided by Code § 402A and any applicable regulations or other IRS guidance thereunder; and
(4) Such contributions are maintained by the Plan in a separate account for all periods that Employee Roth 401(k) Contributions are part of the Plan. To satisfy the separate account requirement, contributions and withdrawals will be separately
credited or debited to the Employee Roth 401(k) Contribution Account and the Plan will maintain a record of the Participant’s investment in the contract with respect to the Employee Roth 401(k) Contributions. Gains, losses and other credits or
charges will be separately allocated on a reasonable and consistent basis to the Employee Roth 401(k) Contribution Account and all other Accounts under the Plan. No contributions other than Employee Roth 401(k) Contributions and properly
attributable earnings will be credited to a Participant’s Employee Roth 401(k) Contribution Account. 
 Employee Pre-Tax
and Roth 401(k) Contributions for any taxable year may not, in combination, exceed the limit in effect under Code § 402(g) for such taxable year, except to the extent that such contributions would otherwise qualify as Employee Catch-Up
Contributions under Sec. 4.1(h) and Code § 414(v). All Elective Deferrals and Employee Roth 401(k) Contributions made by the Participant to any qualified plan or Code § 403(b), 408(k) or 408(p) plan sponsored by a Controlled Group Member
will be aggregated for purposes of this limit. 
 Employee Roth 401(k) Contributions will be administered in accordance with
Code § 402A. Employee Roth 401(k) Contributions generally will be treated in the same manner as Employee Pre-Tax Contributions under the Plan (to the extent not inconsistent with Code § 402A), except that in-service withdrawals will not be
allowed from Employee Roth Rollover Contribution Accounts except as otherwise provided in the Adoption Agreement (or Addendum or by means of a direction from the Lead Employer). 
 Forfeitures may not be allocated to an Employee Roth 401(k) Contribution Account. 
 Section 4.5 – Rollover Contributions 
 Plan Section 4.5
is amended to add the following to the end of the section: 
 If the Plan allows Employee Roth 401(k) Contributions, the Plan will accept
direct rollovers of such contribution amounts from another qualified retirement plan (but not from a Roth IRA or plan described in Code § 403(b)) unless it is provided in the Adoption Agreement (or Addendum or by means of a direction from the
Lead Employer) that a rollover of such amounts will not be allowed to the Plan. Any Employee Roth Rollover Contributions will be separately accounted for under the Plan and will 

  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	3	 	

 
be administered in accordance with Code § 402A. Employee Roth Rollover Contributions generally will be treated in the same manner as Employee Rollover
Contributions under the Plan (to the extent not inconsistent with Code § 402A), except that in-service withdrawals will not be allowed from Employee Roth Rollover Contribution Accounts except as otherwise provided in the Adoption Agreement (or
Addendum or by means of a direction from the Lead Employer). 
 Forfeitures may not be allocated to an Employee Roth Rollover Contribution
Account. 
 Section 8.1 – Contribution Accounts 
 Plan Section 8.1(a) is amended to add new paragraphs (6) and (7) to read as follows: 
 (6) An
Employee Roth 401(k) Contribution Account to reflect amounts attributable to Employee Roth 401(k) Contributions (including Catch-Up Contributions that are Employee Roth 401(k) Contributions). 
 (7) An Employee Roth Rollover Contribution Account to reflect amounts attributable to Employee Roth Rollover Contributions. 
 Section 8.10 – Timing of Contributions 
 Plan
Section 8.10 is amended to add the following to the end of the section: 
 Notwithstanding any contrary provision, as of the Final
401(k)/(m) Regulation Effective Date, amounts cannot be contributed to the Plan pursuant to an election under Sec. 4.1 prior to the performance by the Participant of the services with respect to which the contributions are made, or if earlier, when
the compensation for such services would be currently available to the Participant; provided that, this rule will not apply to any contributions made early to accommodate occasional and bona fide administrative considerations and that are not paid
early with a principal purpose of accelerating any available deductions. 
 Section 10.2 – Contribution Accounts Subject to Vesting Schedule

 Plan Section 10.2(g)(1) is amended in its entirety to read as follows: 
 (1) As of the Final 401(k)/(m) Regulation Effective Date, the date the vested portion of all of the Participant’s Contribution
Accounts has been distributed to the Participant in full following Termination of Service (or immediately upon Termination of Service if the Participant has no vested right to any portion of his/her Contribution Accounts under the Plan) unless an
option is available and is elected in the Adoption Agreement to delay the date of the Forfeiture, in which case the date specified in the Adoption Agreement will control under the Plan. In no event, however, will any portion of a contribution be
recognized as a Forfeiture prior to the date the contribution is paid into the Trust Fund. 
 Section 11.3 – Minimums/Maximums; Source of Funds

 Plan Section 11.3 is amended in its entirety to read as follows: 
 11.3 Minimums/Maximums; Source of Funds. The Plan Administrator may establish a minimum amount for a withdrawal and/or a maximum number of withdrawals that may be taken within a specified period. The
Plan Administrator also may establish ordering rules specifying how withdrawals are to be drawn from the various Contribution Accounts of a Participant and from the various investments of a Contribution Account, or may allow a Participant to select
the order in which withdrawals are to be drawn (e.g., the Plan Administrator may allow a Participant to select whether withdrawals are to be taken first from his/her Employee Pre-Tax Contribution Account or from his/her Employee Roth 401(k)
Contribution Account). In the absence of such rules, or in the absence of directions, withdrawals generally will be drawn from the various available Contribution Accounts on a pro-rata basis based on the available balance of each Contribution
Account, except that withdrawals will be drawn last from Employee Roth 401(k) Contribution Accounts and Employee Roth Rollover Contribution Accounts, and the investments of an available Contribution Account will be liquidated on a pro-rata basis.

 Article XI – Withdrawals and Loans 
 Plan
Section 11.5 is added to the end of Article XI to read as follows: 
 11.5 Hurricane Katrina Relief. The following special
rules apply effective August 29, 2005: 
 (a) Hardship Distributions. To the extent that the Plan Administrator
directed that a hardship distribution be made to a Katrina Participant consistent with IRS Announcement 2005-70, the withdrawal provisions of the Plan are amended (or withdrawal rights added) to allow for such hardship distributions consistent with
Announcement 2005-70, even if the reason for the distribution would not otherwise qualify as a Hardship under the Plan. Any such hardship distribution will be treated as a hardship distribution for all purposes under the Code except as otherwise
provided herein or by law. If the Plan otherwise allows for distributions in the event of Hardship, and distributions were allowed to Katrina Participants consistent with IRS Announcement 2005-70, the Plan Administrator may elect to waive the
application of any post-distribution contribution restrictions otherwise imposed under the Plan (e.g., any prohibition on making contributions for six months) in a manner consistent with Announcement 2005-70. 
  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	4	 	

 (b) Loans. To the extent that the Plan Administrator directed that a loan(s) be
made to a Katrina Participant consistent with IRS Announcement 2005-70, the loan provisions of the Plan are amended (or loan feature is added) to allow for such loan consistent with Announcement 2005-70 under terms and conditions established by the
Plan Administrator and consistent with requirements of Code § 72(p). 
 (c) Katrina Participant. A “Katrina
Participant” is an Employee or former Employee whose: 
 (1) principal residence on August 29, 2005 was located in
one of the counties or parishes in Louisiana, Mississippi or Alabama that was designated as a disaster area eligible for Individual Assistance by the Federal Emergency Management Agency because of the devastation caused by Hurricane Katrina (the
“declared area”); 
 (2) principal place of employment on August 29, 2005 was located in the declared
area; 
 (3) lineal ascendant or descendant, dependent or Spouse had a principal residence or place of employment on
August 29, 2005 in the declared area. 
 (d) Procedural Requirements. The Plan Administrator will make a
good-faith effort to comply with the Plan’s procedural requirements for hardship distributions and loans made to Katrina Participants and will make a reasonable attempt to assemble any missing documentation as soon as practicable, and otherwise
act consistent with Announcement 2005-70. 
 (e) Available Time Frame. This Sec. 11.5 applies to hardship distributions
and loans made to Katrina Participants on or after August 29, 2005 and no later than March 31, 2006. 
 Section 12.8 – Direct
Rollovers 
 Plan Section 12.8 is amended to add a new subsection (e) to read as follows: 
 (e) Employee Roth 401(k) Contributions. Notwithstanding any contrary provision, in the case of an Eligible Rollover Distribution
from an Employee Roth 401(k) Contribution Account or an Employee Roth Rollover Contribution Account, an Eligible Retirement Plan is limited to a Roth individual retirement account described in Code § 408A or to a qualified trust described in
Code § 401(a) that maintains “designated Roth contributions” (as that term is defined in the regulations). 
 Section 12.9 –
Source of Funds 
 Plan Section 12.9 is amended in its entirety to read as follows: 
 12.9 Source of Fund. The Plan Administrator may establish ordering rules specifying how distributions are to be drawn from the various
Contribution Accounts of a Participant and from the various investments of a Contribution Account, or may allow a Participant or Beneficiary to select the order in which distributions are to be drawn (e.g., the Plan Administrator may allow a
Participant to select whether distributions are to be taken first from his/her Employee Pre-Tax Contribution Account or Employee Roth 401(k) Contribution Account). In the absence of such rules, or in the absence of directions, distributions will be
drawn from the various Contribution Accounts on a pro-rata basis based on the available balance of each Contribution Account and the investments of a Contribution Account will be liquidated on a pro-rata basis. 
 Article XVIII – Limitations on Allocations 
 Plan
Section 18.5 is added to the end of Article XVIII to read as follows: 
 18.5 If Participant has an Employee Roth 401(k)
Contribution Account. Except as provided below, or in applicable regulations or IRS guidance, Employee Roth 401(k) Contributions will be treated as Employee Pre-Tax Contributions for purposes of this Article XVIII. Any Excess Amount
that must be distributed from the Plan and cannot be satisfied by a return of Employee After-Tax Contributions will be drawn first from Employee Pre-Tax Contributions and then from Employee Roth 401(k) Contributions, except as otherwise provided in
the Adoption Agreement (or Addendum or by means of a direction from the Lead Employer). If the Adoption Agreement (or Addendum or by means of a direction from the Lead Employer) allows a Participant to direct the ordering of corrective refunds, and
direction is not timely received, or if the Adoption Agreement (or Addendum or by means of a direction from the Lead Employer) provides that the Plan Administrator is to establish ordering rules and such rules have not been established, corrective
distributions will be drawn first from Employee Pre-Tax Contributions and then Employee Roth 401(k) Contributions for the Limitation Year. 
  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	5	 	

 Article XIX – Limit on Elective Deferrals, ADP/ACP Tests 
 Plan Sections 19.7 and 19.8 are added to the end of Article XIX to read as follows: 
 19.7 If Participant Has an Employee Roth 401(k) Contribution Account. Except as provided below, or in applicable regulations or IRS guidance, Employee Roth 401(k) Contributions will be treated as
Employee Pre-Tax Contributions for purposes of this Article XIX. Any Excess Deferral or Excess Contribution that must be distributed from the Plan will be drawn first from Employee Pre-Tax Contributions and then from Employee Roth 401(k)
Contribution, except as otherwise provided in the Adoption Agreement (or Addendum). If the Adoption Agreement (or Addendum or by means of a direction from the Lead Employer) allows a Participant to direct the ordering of corrective refunds, and
direction is not timely received, or if the Adoption Agreement (or Addendum or by means of a direction from the Lead Employer) provides that the Plan Administrator is to establish ordering rules and such rules have not been established, corrective
distributions will be drawn will be drawn first from Employee Pre-Tax Contributions and then Employee Roth 401(k) Contributions for the Limitation Year. 
 19.8 Changes Due to the Final Code § 401(k)/(m) Regulations. Notwithstanding any contrary provision, the following rules will apply as of the Final 401(k)/(m) Regulation Effective Date: 

(a) Changing Testing Methods for the ADP/ACP Tests. If the current year testing method is being used for ADP or ACP testing for
any Plan Year, such method may be changed to the prior year testing method for a later Plan Year only if: 
 (1) The
Plan has used the current year testing method for each of the preceding five Plan Years (or if lesser, the number of Plan Years that the Plan has been in existence), or 
 (2) If, as a result of a merger or acquisition described in Code § 410(b)(6)(C)(i), the Employer maintains both a plan using
the prior year testing method and a plan using the current year testing method and the change is made within the transition period described in Code § 410(b)(6)(C)(ii). 
 (b) Gap Period Income. Any Excess Deferral, Excess Contributions or Excess Aggregate Contributions to be distributed to a
Participant will be adjusted for gain or loss for the Plan Year plus the period between the end of the Plan Year and the date of distribution (the “gap period”). For Plan Years beginning prior to the Final 401(k)/(m) Regulation Effective
Date, income or loss during the gap period shall be disregarded unless otherwise provided in the Adoption Agreement. 
 If the
Lead Employer has elected in the Adoption Agreement to determine gap period income based on a uniform method that reasonably reflects the manner in which gain and loss is allocated to Contribution Accounts for the Plan Year, such method will not
fail to be reasonable merely because the income allocable to Excess Deferral, Excess Contributions or Excess Aggregate Contributions is determined on a date that is no more than 7 days before the distribution. 
 (c) Aggregation of Plans for ADP/ACP Purposes. If the Plan satisfies the requirements of Code § 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 sections of the Code only if aggregated with the Plan, then Secs. 19.2 and/or 19.3 will be applied as if all such plans were a single
plan. If the prior year testing method is specified in the Adoption Agreement, and if more than 10% of the Non-Highly Compensated Employees are involved in a Plan coverage change (as defined in Treas. Reg. § 1.401(k)-2(c)(4) for purposes of the
ADP test or in Treas. Reg. § 1.401(m)-2(c)(4)(iii)(A) for purposes of the ACP test), then any adjustments to the Actual Deferral Percentage or Actual Contribution Percentage, as applicable, of the Non-Highly Compensated Employees for the prior
year will be made in accordance with the applicable regulations cited above. Plans may be aggregated in order to satisfy Code § 401(k) or (m) only if they use the same testing method and only if they have the same Plan Year. 
 If a Highly Compensated Employee participates in two or more plans maintained by any Controlled Group Member to which any ADP Amounts or
ACP Amounts are made, all such applicable contributions made during the Plan Year must be aggregated for purposes of applying the provisions of Secs. 19.2 and 19.3, as applicable. For Plan Years beginning prior to the Final 401(k)/(m) Regulation
Effective Date, this provision will be applied by treating all such plans with Plan Years ending within the same calendar year as a single plan. Notwithstanding the foregoing, certain plans shall be treated as separate for purposes of the ADP Test
or ACP Test, as applicable, if mandatorily disaggregated pursuant to regulations under Code § 401(k) or § 401(m). 
 (d) Modifications With Respect to the Use of Employer Qualified Profit Sharing Contributions for Testing Compliance. An Employer Qualified Profit Sharing Contribution made on behalf of a Participant who is a Non-Highly Compensated
Employee can be included as an ADP Amount or ACP Amount only to the extent that such contribution does not exceed the product of his/her 414(s) Compensation for the Plan Year multiplied by the greater of 5% or 2 times the “representative
contribution rate” (as defined in Treas. Reg. § 1.401(k)-2(6)(iv)) for the Plan. However, with respect to an Employer Qualified Profit Sharing Contribution made on behalf of such Participant in connection with an obligation to pay
prevailing wages under the Davis-Bacon Act (46 Stat. 1494), the Service Contract Act of 1965 (79 Stat. 1965), or similar legislation, such Employer Qualified Profit Sharing Contribution can be included as an ADP Amount or ACP Amount to the extent
such Contribution does not exceed 10% of his/her 414(s) Compensation for the Plan Year. To comply with the above limitations: 
  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	6	 	

 (1) Uniform Percentage of Plan Compensation or Uniform Dollar Amount Allocation
Method. If the Adoption Agreement provides that Employer Qualified Profit Sharing Contributions will be allocated as a uniform percentage of Plan Compensation or as an equal dollar amount, such allocation method will continue under the Plan, but
the portion of such allocations that can be included as an ADP Amount or ACP Amount will be limited as provided in this Sec. 19.8(d). 
 (2) Bottom-Up QNEC Allocation Method. If the Adoption Agreement provides that Employer Qualified Profit Sharing Contributions will be allocated first to the eligible Participant with the lowest Plan
Compensation (“bottom-up” QNEC allocation method), then, in lieu of such allocation method, the following allocation method will be used starting with the Final 401(k)/(m) Regulations Effective Date, unless a different allocation method is
elected in the Final Code § 401(k)/(m) Regulations Adoption Agreement Addendum: 
 Step One: The Employer Qualified
Profit Sharing Contribution will be allocated first to the eligible Participant with the lowest Plan Compensation for the Plan Year, up to a maximum of 5% of such Participant’s Plan Compensation, then to the eligible Participant with the next
lowest Plan Compensation for the Plan Year, up to a maximum of 5% of such Participant’s Plan Compensation, etc. until the applicable test is met or until 50% of eligible Participants have received an allocation in this Step One. 
 Step Two: The amount (if any) not allocated in Step One will be allocated first to the eligible Participant with the lowest Plan
Compensation for the Plan Year, up to a maximum of 5% of such Participant’s Plan Compensation, then to the eligible Participant with the next lowest Plan Compensation for the Plan Year, up to a maximum of 5% of such Participant’s Plan
Compensation, etc. until the applicable test is met or until 50% of eligible Participants have received an allocation in this Step Two. 
 Step Three: The amount (if any) not allocated in Step One or Step Two will be allocated first to the eligible Participant with the lowest Plan Compensation for the Plan Year, up to a maximum of an additional 10% of
such Participant’s Plan Compensation, then to the eligible Participant with the next lowest Plan Compensation for the Plan Year, up to a maximum of an additional 10% of such Participant’s Plan Compensation, etc. until the applicable test
is met or until 50% of eligible Participants have received an allocation in this Step Three. 
 Step Four: The amount (if
any) not allocated in Step One, Two or Three will be allocated first to the eligible Participant with the lowest Plan Compensation for the Plan Year, up to a maximum of an additional 20% of such Participant’s Plan Compensation, then to the
eligible Participant with the next lowest Plan Compensation for the Plan Year, up to a maximum of an additional 20% of such Participant’s Plan Compensation, etc. until the applicable test is met or until 50% of eligible Participants have
received an allocation in this Step Four. 
 Step Five: The amount (if any) not allocated in Step One, Two, Three or Four
will be allocated first to the eligible Participant with the lowest Plan Compensation for the Plan Year, up to a maximum of an additional 40% of such Participant’s Plan Compensation, then to the eligible Participant with the next lowest Plan
Compensation for the Plan Year, up to a maximum of an additional 40% of such Participant’s Plan Compensation, etc. until the applicable test is met or until 50% of eligible Participants have received an allocation in this Step Five. 

Step Six: If the applicable test is not met after application of Step Five, any remaining amounts will be allocated in a manner
consistent with the “disproportionate QNEC” regulations defined in Treasury Regulations Sections 1.401(k)-2(a)(6)(iv) and 1.401(m)-2(a)(6)(v). 
 The allocation to any eligible Participant under Steps One, Two, Three, Four, Five and Six in combination will be limited to the amount permitted under Code § 415. 
 An Employer Qualified Profit Sharing Contribution cannot be included as an ADP Amount or ACP Amount to the extent that such contributions
are taken into account for purposes of satisfying any other Actual Deferral Percentage Test, Actual Contribution Percentage Test or the requirements of Treas. Reg. § 1.401(k)-3, § 1.401(m)-3 or § 1.401(k)-4. 
 An Employer Qualified Profit Sharing Contribution taken into account under the Actual Contribution Percentage Test (including the
determination of the “representative contribution rate” for purposes of Treas. Reg. § 1.401(m)-2(a)(6)(v)(B)), may not be taken into account for purposes of the ADP Test (including the determination of the representative contribution
rate for purposes of Treas. Reg. § 1.401(k)-2(a)(6)(iv)(B)). Similarly, an Employer Qualified Profit Sharing Contribution taken into account under the Actual Deferral Percentage Test (including the determination of the “representative
contribution rate” for purposes of Treas. Reg. § 1.401(k)-2(a)(6)(iv)(B)), may not be taken into account for purposes of the ACP Test (including the determination of the representative contribution rate for purposes of Treas. Reg. §
1.401(m)-2(a)(6)(v)(B)). 
 (e) Modifications With Respect to the Use of Employer Qualified Matching Contributions for Testing
Compliance. An Employer Qualified Matching Contribution or Employer Regular Contribution made on behalf of a Participant who is a Non-Highly Compensated Employee can be included as an ADP or ACP Amount only to the extent that such contribution
do not exceed the greatest of: 
 (1) 5% of his/her Plan Compensation; 
  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	7	 	

 (2) 100% of his/her Match Eligible Contributions for the Plan Year; or 

(3) 2 times the “representative matching rate” (as defined in Treas. Reg. § 1.401(m)-2(a)(5)) and his/her Match
Eligible Contributions for the Plan Year. 
 An Employer Qualified Matching Contribution cannot be included as an ADP Amount or ACP Amount to
the extent that such contributions are taken into account for purposes of satisfying any other Actual Deferral Percentage Test, Actual Contribution Percentage Test or the requirements of Treas. Reg. § 1.401(k)-3, § 1.401(m)-3 or §
1.401(k)-4. 
 (f) Safe-Harbor Components. Notwithstanding any contrary provision, the following rules will apply: 
 (1) Timing of Periodic Matching Contributions. If the Matching Contribution Period for any Employer Safe-Harbor Matching
Contributions made under Sec. 5.1 is a period of time less than the Plan Year, the Employer Safe-Harbor Matching Contributions with respect to any Match Eligible Contributions for the Matching Contribution Period must be contributed to the Plan by
the last day of the immediately following Plan Year quarter after the quarter in which such Match Eligible Contributions were made. 
 (2) Employer Safe-Harbor Contributions Made to Another Defined Contribution Plan. For safe-harbor contributions made for the Plan Year under another plan (as specified in the Adoption Agreement) to satisfy the requirements of Secs.
19.2(a)(3) or 19.3(a)(3), such other plan must satisfy the requirements in the applicable Treas. Regs. including, but not limited to, the requirement that the other plan and this Plan have the same eligibility requirements and Plan Year. 

(3) Plan Year Requirements. Except as provided in the Treas. Reg. or below, the Plan will fail to satisfy the requirements for
the ADP Safe-Harbor in Sec. 19.2(a)(3) and/or the ACP Safe-Harbor in Sec. 19.3(a)(3) unless the safe-harbor Plan provisions remain in effect for an entire 12 month Plan Year. If a Plan has a short Plan Year as a result of changing its Plan Year, the
Plan will not fail to satisfy the requirements for the ADP Safe-Harbor and/or the ACP Safe-Harbor merely because the Plan Year has less than 12 months, provided that the Plan satisfied the ADP Safe-Harbor and/or the ACP Safe-Harbor for both the
immediately preceding Plan Year and the immediately following Plan Year (or the immediately following 12 months if the immediately following Plan Year is less than 12 months). If a Plan has a short Plan Year as a result of Plan termination, the Plan
will not fail to satisfy the requirements for the ADP Safe-Harbor and/or the ACP Safe-Harbor for the final Plan Year if the Plan satisfied the requirements through to the date of termination and the termination either is in connection with a
transaction described in Code § 410(b)(6)(C), or the Employer incurs a substantial business hardship comparable to a substantial business hardship described in Code § 412(d), or otherwise satisfies the requirements in the applicable Treas.
Regs. 
 (4) Reduction or Suspension of Safe-Harbor Matching Contributions. During a Plan Year, the Employer may amend
the Plan to reduce or suspend the Safe-Harbor Matching Contribution on future Match Eligible Contributions for the remainder of the Plan Year provided that: 
 (A) All eligible Participants are provided with supplemental notice that explains the consequences of the amendment on future Employee
Contributions, the procedures for changing their contribution elections and the effective date of the amendment; 
 (B) The
reduction or suspension of the Safe-Harbor Matching Contribution is effective no earlier than the later of 30 days after Participants have been provided the notice in (A) above and the date that the amendment is adopted; 
 (C) All eligible Participants are given a reasonable opportunity (including a reasonable period after receipt of the supplemental notice)
prior to the reduction or suspension of Safe-Harbor Matching Contributions to change their deferral elections; 
 (D) The
Plan is amended to provide that the ADP and/or ACP test will be satisfied for the entire Plan Year in which the reduction or suspension occurred using the current year testing method; and 
 (E) The Plan satisfied the requirements for the ADP Safe-Harbor and/or ACP Safe-Harbor with respect to amounts deferred through the
effective date of the amendment. 
  

					
	© 2006, Faegre & Benson LLP	 		 	2006 Interim Amendments Addendum
			
		 	8

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00128-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00128-of-00352.parquet"}]]