Common use of ADVANCE DISTRIBUTION FOR HARDSHIP Clause in Contracts

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The Administrator, at the election of the Participant, shall direct the Trustee to distribute to any Participant in any one Plan Year up to the lesser of 100% of his Participant's Elective Account and his Participant's Account valued as of the last Anniversary Date or other valuation date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is on account of: (1) Expenses for medical care described in Code Section 213(d) previously incurred by the Participant, his spouse, or any of his dependents (as defined in Code Section 152) or necessary for these persons to obtain medical care; (2) The costs directly related to the purchase of a principal residence for the Participant (excluding mortgage payments); (3) Payment of tuition and related educational fees for the next twelve (12) months of post-secondary education for the Participant, his spouse, children, or dependents; or (4) Payments necessary to prevent the eviction of the Participant from his principal residence or foreclosure on the mortgage of the Participant' 5 principal residence. (b) No such distribution shall be made from the Participant's Account until such Account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (d) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section shall be limited, as of the date of distribution, to the Participant's Elective Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10. (e) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and the Regulations thereunder.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The For Profit Sharing Plans and 401 (k) Plans (except to the extent Section 12.9 applies), if elected in the Adoption Agreement, the Administrator, at the election of the Participant, shall direct the Trustee to distribute distribution to any Participant in any one Plan Year up to the lesser of 100% of his the Vested interest of the Participant's Elective Account and his Participant's Combined Account valued as of the last Anniversary Valuation Date or other valuation date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account account from which the distribution is made shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is for an immediate and heavy financial need. The Administrator will determine whether there is an immediate and heavy financial need based on account ofthe facts and circumstances. An immediate and heavy financial need includes, but is not limited to, a distribution for one of the following: (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant's spouse, or any of his the Participant's dependents (as defined in Code Section 152) or necessary for these persons to obtain medical carecare as described in Code Section 213(d); (2) The costs Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Funeral expenses for a member of the Participant's family; (4) Payment of tuition and tuition, related educational fees fees, and room and board expenses, for the next twelve (12) months of post-post- secondary education for the Participant, his the Participant's spouse, children, or dependentsdependents (as defined in Code Section 152); or (45) Payments necessary to prevent the eviction of the Participant from his the Participant's principal residence or foreclosure on the mortgage of the Participant' 5 principal on that residence. (b) No such If elected in the Adoption Agreement, no distribution shall be made pursuant to this Section from the Participant's Account until such Account has become fully Vested. Furthermore, if a hardship distribution is permitted from more than one account type, the Administrator may determine any ordering of a Participant's hardship distribution from such accounts. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (d) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section shall be limited, as of the date of distribution, to the Participant's Elective Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10. (e) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and 417 and the Regulations thereunder.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The For Profit Sharing Plans, if elected in the Adoption Agreement, the Administrator, at the election of the Participant, shall direct the Trustee to distribute distribution to any Participant in any one Plan Year up to the lesser of 100% of his the Participant's Elective Account and his Participant's ’s Account valued as of the last Anniversary Date or other valuation date Valuation Date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account account from which the distribution is made shall be reduced accordingly. Withdrawal under this Section section shall be authorized only if the distribution is on account of: (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant’s spouse, or any of his the Participant’s dependents (as defined in Code Section 152) or expenses necessary for these persons to obtain medical care; (2) The costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Funeral expenses for a member of the Participant’s family; (4) Payment of tuition and related educational fees for the next twelve (12) months of post-secondary education for the Participant, his the Participant’s spouse, children, or dependents; or; (45) Payments necessary The need to prevent the eviction of the Participant from his the Participant’s principal residence or foreclosure on the mortgage of the Participant' 5 ’s principal residence: or (6) Expenses for the repair of damage to the Participant’s principal residence that would qualify for the casualty deduction under Code Section 165 (determined without regard to whether the loss exceeds 10% of adjusted gross income). (b) No such distribution shall be made from the Participant's ’s Account until such Account account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (d) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section shall be limited, as of the date of distribution, to the Participant's Elective Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10. (e) Any distribution made pursuant to this Section section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.56.05, including, but not limited to, all notice and consent requirements of Code Sections 417 Section 402(f). (d) The provisions of the paragraph shall not apply to contributions made pursuant to Section G.3.b. of the Adoption Agreement on behalf of Part-time, Seasonal and 411(a)(11Temporary Employees. (e) Unless otherwise elected in the Adoption Agreement, then effective as of August 17, 2006, a Participant’s hardship event, for purposes of the Plan’s hardship distribution provisions, includes an immediate and heavy financial need of the Regulations thereunderParticipant’s primary Beneficiary under the Plan, that would constitute a hardship event if it occurred with respect to the Participant’s spouse or dependent as defined under Code Section152 (such hardship events being limited to educational expenses, funeral expenses and certain medical expenses). For purposes of this subparagraph (e), a Participant’s “primary Beneficiary under the Plan” is an individual who is named as a Beneficiary under the Plan and has an unconditional right to all or a portion of the Participant’s account balance under the Plan upon the Participant’s death.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The Administrator, at the election of the a Participant, shall direct the Trustee to distribute to any the Participant in any one Plan Year up to the lesser of (1) 100% of his Participant's Elective Account and his Participant's Account the accounts as elected in the Adoption Agreement valued as of the last Anniversary Valuation Date or other valuation date or (2) the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account account from which the distribution is made shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is on account of:for one of the following or any other item permitted under Regulation 1.401(k)-1(d)(2)(iv): (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant's spouse, or any of his the Participant's dependents (as defined in Code Section 152) or necessary for these persons to obtain medical carecare as described in Code Section 213(d); (2) The costs Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Payment of tuition and related educational fees fees, and room and board expenses, for the next twelve (12) months of post-secondary education for the Participant, his the Participant's spouse, children, or dependentsdependents (as defined in Code Section 152); or (4) Payments necessary to prevent the eviction of the Participant from his the Participant's principal residence or foreclosure on the mortgage of the Participant' 5 principal on that residence. (b) No such distribution shall be made from the Participant's Account until such Account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include Participant (including any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution); (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the EmployerEmployer (to the extent the loan would not increase the hardship); (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and nondeductible voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (dc) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Deferral Account, Qualified Matching Contribution Account and Qualified Non-Elective Account pursuant to this Section shall be limited, as of the date of distribution, limited solely to the Participant's Elective Deferrals and any income attributable thereto credited to the Participant's Elective Deferral Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10December 31,1988. (ed) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and 417 and the Regulations thereunder.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The For Profit Sharing Plans and 401(k) Plans (except to the extent Section 11.9 applies), if elected in the Adoption Agreement, the Administrator, at the election of the Participant, shall direct the Trustee to distribute distribution to any Participant in any one Plan Year up to the lesser of 100% of his the Vested interest of the Participant's Elective Account and his Participant's Combined Account valued as of the last Anniversary Valuation Date or other valuation date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account account from which the distribution is made shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is for an immediate and heavy financial need. The Administrator will determine whether there is an immediate and heavy financial need based on account ofthe facts and circumstances. An immediate and heavy financial need includes, but is not limited to, a distribution for one of the following: (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant's spouse, or any of his the Participant's dependents (as defined in Code Section 152) or necessary for these persons to obtain medical carecare as described in Code Section 213(d); (2) The costs Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Funeral expenses for a member of the Participant's family; (4) Payment of tuition and tuition, related educational fees fees, and room and board expenses, for the next twelve (12) months of post-secondary education for the Participant, his the Participant's spouse, children, or dependentsdependents (as defined in Code Section 152); or (45) Payments necessary to prevent the eviction of the Participant from his the Participant's principal residence or foreclosure on the mortgage of the Participant' 5 principal on that residence. (b) No such If elected in the Adoption Agreement, no distribution shall be made pursuant to this Section from the Participant's Account until such Account has become fully Vested. Furthermore, if a hardship distribution is permitted from more than one account type, the Administrator may determine any ordering of a Participant's hardship distribution from such accounts. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (d) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section shall be limited, as of the date of distribution, to the Participant's Elective Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10. (e) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and 417 and the Regulations thereunder.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The Administrator, at the election of the a Participant, shall direct the Trustee to distribute to any the Participant in any one Plan Year up to the lesser of (1) 100% of his Participant's Elective Account and his Participant's Account the accounts as elected in the Adoption Agreement valued as of the last Anniversary Valuation Date or other valuation date or (2) the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account account from which the distribution is made shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is on account of:for one of the following or any other item permitted under Regulation 1.401(k)-1(d)(2)(iv): (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant's spouse, or any of his the Participant's dependents (as defined in Code Section 152) or necessary for these persons to obtain medical carecare as described in Code Section 213(d); (2) The costs Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Payment of tuition and related educational fees fees, and room and board expenses, for the next twelve (12) months of post-secondary education for the Participant, his the Participant's spouse, children, or dependentsdependents (as defined in Code Section 152); or (4) Payments necessary to prevent the eviction of the Participant from his the Participant's principal residence or foreclosure on the mortgage of the Participant' 5 principal on that residence. (b) No such distribution shall be made from the Participant's Account until such Account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include Participant (including any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution); (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the EmployerEmployer (to the extent the loan would not increase the hardship); (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and nondeductible voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (dc) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Deferral Account, Qualified Matching Contribution Account and Qualified Non-Elective Account pursuant to this Section shall be limited, as of the date of distribution, limited solely to the Participant's Elective Deferrals and any income attributable thereto credited to the Participant's Elective Deferral Account as of December 31, 1988. Furthermore, if a hardship distribution is permitted from more than one account type, the end Administrator may determine any ordering of the last Plan Year ending before July 1, 1989, plus the total a Participant's Deferred Compensation after hardship distribution from such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10accounts. (ed) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and 417 and the Regulations thereunder.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The Administrator, at the election of the ParticipantParticipant whether or not currently employed as an Employee, shall direct the Trustee to distribute to any Participant in any one Plan Year up to from the lesser of 100% of his Participant's Elective Account and his Participant's Account valued as portion of the last Anniversary Date or other valuation date or Participant’s Account the amount necessary to satisfy the immediate and heavy financial need of the Participant, subject to the limitations of this Section. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution. Effective with respect to Plan Years beginning in 2006, and the Participant's Elective Account and his Participant's Account shall be reduced accordingly. Withdrawal under any withdrawal made pursuant to this Section shall be authorized only deemed to be on account of an immediate and heavy financial need of the Participant if the distribution withdrawal is on account offor: (1) Expenses for (or necessary to obtain) medical care described in (for the Participant or the spouse or dependent of the Participant) that would be deductible by the Participant under Code Section 213(d) previously incurred by (determined without regard to whether the expenses exceed 7.5% of adjusted gross income); (2) Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant; (3) Payments for burial or funeral expenses for the Participant’s deceased parent, his spouse, children or any of his dependents (as defined in Code Section 152) , and, for taxable years beginning on or necessary for these persons after January 1, 2005, without regard to obtain medical care; (2) The costs directly related to the purchase of a principal residence for the Participant (excluding mortgage paymentsCode Section 152(d)(1)(B)); (34) Payment of tuition and tuition, related educational fees fees, and room and board expenses, for up to the next twelve (12) months of post-secondary education for the Participant, his the Participant’s spouse, children, or dependents; ordependents (as defined in Code Section 152, and, for taxable years beginning on or after January 1, 2005, without regard to Code Sections 152(b)(1), (b)(2), and (d)(1)(B)); (45) Payments necessary to prevent the eviction of the Participant from his the Participant’s principal residence or foreclosure on the mortgage on that residence; or (6) For Plan Years beginning on or after January 1, 2006, expenses for the repair of damage to the Participant' 5 ’s principal residenceresidence that would qualify for the casualty deduction under Code Section 165 (determined without regard to whether the loss exceeds 10% of adjusted gross income). (b) No such distribution shall be made from the Participant's Account until such Account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's ’s representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The On or after December 31, 2001, the Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals ’s Elective Deferrals and voluntary Employee contributions After-Tax Voluntary Contributions will be suspended for at least twelve six (126) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals Elective Deferrals and voluntary Employee contributions After-Tax Voluntary Contributions to the Plan and all other plans maintained by the Employer for at least twelve six (126) months after receipt of the hardship distribution; and (4) The For hardship distributions made prior to 2002, the Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals Elective Deferrals for the Participant's ’s taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals ’s Elective Deferrals for the taxable year of the hardship distribution. (dc) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account ’s “elective account” pursuant to this Section shall be limitedlimited in amount, as of the date of distribution, to the Participant's Elective Account ’s “elective account” as of the end of the last Plan Year ending before July 1, 1989, plus the total sum of the Participant's Deferred Compensation ’s Elective Deferrals after such date, reduced by the amount of any previous distributions from this Account pursuant to this Section and Section 6.106.11. A Participant’s “elective account” shall be the amount attributable to Elective Deferrals, Qualified Matching Contributions, and Qualified Nonelective Contributions as of the end of the last Plan Year ending before July 1, 1989. (ed) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and Section 411(a)(11) and the Regulations thereunder. (e) The following limitations apply to hardship distributions: (f) Hardship distributions may be made from only the following accounts: (1) Elective Deferral Account, subject to the limitations noted above

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The Administrator, at the election of the Participant, shall direct the Trustee to distribute to any Participant in any one Plan Year up to the lesser of 100% of his the Participant's Elective Account and his Participant's Account and Participant's Transfer/Rollover Account valued as of the last Anniversary Valuation Date or other valuation date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account and Participant's Transfer/Rollover Account shall be reduced accordingly. Withdrawal under Any withdrawal made pursuant to this Section shall be authorized only made in accordance with 6.11(b) or 6.11(c) below. Withdrawal pursuant to Section 6.11(b) below is deemed to be on account of an immediate and heavy financial need of the Participant if the distribution withdrawal is on account offor purposes of Sections (1), (2), (4) or (5) below: (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant's spouse, or any of his the Participant's dependents (as defined in Code Section 152) or necessary for these persons to obtain medical carecare as described in Code Section 213(d); (2) The costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Funeral expenses for a member of the Participant's family; (4) Payment of tuition and tuition, related educational fees fees, and room and board expenses for the next twelve (12) months of post-secondary education for the Participant and the Participant, his 's spouse, children, or dependents; or; (45) Payments necessary to prevent the eviction of the Participant from his the Participant's principal residence or foreclosure on the mortgage on that residence; or (6) An immediate and heavy financial need of the Participant' 5 principal residenceParticipant provided that the Administrator applies the need to all the Participants in a uniform and nondiscriminatory manner. (b) No such distribution shall be made from the Participant's Account until such Account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and after-tax voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and after-tax voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (dc) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section No distribution shall be limited, as of the date of distribution, to the Participant's Elective Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10. (e) Any distribution made pursuant to this Section unless the Administrator determines, based upon all relevant facts and circumstances, that the amount to be distributed is not in excess of the amount required to relieve the financial need and that such need cannot be satisfied from other resources reasonably available to the Participant. For this purpose, the Participant's resources shall be made in a manner which is consistent with deemed to include those assets of the Participant's spouse and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and the Regulations thereunder.minor

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The For Profit Sharing Plans and 401(k) Plans (except to the extent Section 12.9 applies), if elected in the Adoption Agreement, the Administrator, at the election of the Participant, shall direct the Trustee to distribute distribution to any Participant in any one Plan Year up to the lesser of 100% of his the Vested interest of the Participant's Elective Account and his Participant's Combined Account valued as of the last Anniversary Valuation Date or other valuation date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account account from which the distribution is made shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is for an immediate and heavy financial need. The Administrator will determine whether there is an immediate and heavy financial need based on account ofthe facts and circumstances. An immediate and heavy financial need includes, but is not limited to, a distribution for one of the following: (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant's spouse, or any of his the Participant's dependents (as defined in Code Section 152) or necessary for these persons to obtain medical carecare as described in Code Section 213(d); (2) The costs Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Funeral expenses for a member of the Participant's family; (4) Payment of tuition and tuition, related educational fees fees, and room and board expenses, for the next twelve (12) months of post-secondary education for the Participant, his the Participant's spouse, children, or dependentsdependents (as defined in Code Section 152); or (45) Payments necessary to prevent the eviction of the Participant from his the Participant's principal residence or foreclosure on the mortgage of the Participant' 5 principal on that residence. (b) No such If elected in the Adoption Agreement, no distribution shall be made pursuant to this Section from the Participant's Account until such Account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (d) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section shall be limited, as of the date of distribution, to the Participant's Elective Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10. (e) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and 417 and the Regulations thereunder.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The For Profit Sharing Plans and 401(k) Plans (except to the extent Section 12.9 applies), if elected in the Adoption Agreement, the Administrator, at the election of the Participant, shall direct the Trustee to distribute distribution to any Participant in any one Plan Year up to the lesser of 100% of his the Vested interest of the Participant's Elective Account and his Participant's Combined Account valued as of the last Anniversary Valuation Date or other valuation date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date Valuation Date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account account from which the distribution is made shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is for an immediate and heavy financial need. The Administrator will determine whether there is an immediate and heavy financial need based on account ofthe facts and circumstances. An immediate and heavy financial need includes, but is not limited to, a distribution for one of the following: (1) Expenses for medical care Medical expenses described in Code Section 213(d) previously incurred by the Participant, his the Participant's spouse, or any of his the Participant's dependents (as defined in Code Section 152) or necessary for these persons to obtain medical carecare as described in Code Section 213(d); (2) The costs Costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Funeral expenses for a member of the Participant's family; (4) Payment of tuition and tuition, related educational fees fees, and room and board expenses, for the next twelve (12) months of post-secondary education for the Participant, his the Participant's spouse, children, or dependentsdependents (as defined in Code Section 152); or (45) Payments necessary to prevent the eviction of the Participant from his the Participant's principal residence or foreclosure on the mortgage of the Participant' 5 principal on that residence. (b) No such If elected in the Adoption Agreement, no distribution shall be made pursuant to this Section from the Participant's Account until such Account has become fully Vested. Furthermore, if a hardship distribution is permitted from more than one account type, the Administrator may determine any ordering of a Participant's hardship distribution from such accounts. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (d) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section shall be limited, as of the date of distribution, to the Participant's Elective Account as of the end of the last Plan Year ending before July 1, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.10. (e) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.5, including, but not limited to, all notice and consent requirements of Code Sections 417 and 411(a)(11) and 417 and the Regulations thereunder.

ADVANCE DISTRIBUTION FOR HARDSHIP. (a) The Administrator, at the election of the Participant, shall direct the Trustee to distribute to any Participant in any one Plan Year up to the lesser of 100% of his Participant's Elective Account and his Participant's Account valued as of the last Anniversary Date or other valuation date or the amount necessary to satisfy the immediate and heavy financial need of the Participant. Any distribution made pursuant to this Section shall be deemed to be made as of the first day of the Plan Year or, if later, the valuation date immediately preceding the date of distribution, and the Participant's Elective Account and his Participant's Account shall be reduced accordingly. Withdrawal under this Section shall be authorized only if the distribution is on account of: (1) Expenses for medical care Medical expenses described in Code Section section 213(d) previously incurred by the Participant, his spouse, or any of his dependents (as defined in Code Section section 152) or necessary for these persons to obtain medical care); (2) The costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant (excluding mortgage payments)Participant; (3) Payment of tuition and related educational fees for the next twelve (12) months semester or quarter of post-secondary education for the Participant, his spouse, children, or dependents; or (4) Payments necessary The need to prevent the eviction of the Participant from his principal residence or foreclosure on the mortgage of the Participant' 5 's principal residence. (b) No such distribution shall be made from the Participant's Account until such Account has become fully Vested. (c) No distribution shall be made pursuant to this Section unless the Administrator, based upon the Participant's representation and such other facts as are known to the Administrator, determines that all of the following conditions are satisfied: (1) The distribution is not in excess of the amount of the immediate and heavy financial need of the Participant. The amount of the immediate and heavy financial need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution; (2) The Participant has obtained all distributions, other than hardship distributions, and all nontaxable (at the time of the loan) loans currently available under all plans maintained by the Employer; (3) The Plan, and all other plans maintained by the Employer, provide that the Participant's elective deferrals and voluntary Employee contributions will be suspended for at least twelve (12) months after receipt of the hardship distribution or, the Participant, pursuant to a legally enforceable agreement, will suspend his elective deferrals and voluntary Employee contributions to the Plan and all other plans maintained by the Employer for at least twelve (12) months after receipt of the hardship distribution; and (4) The Plan, and all other plans maintained by the Employer, provide that the Participant may not make elective deferrals for the Participant's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under Code Section section 402(g) for such next taxable year less the amount of such Participant's elective deferrals for the taxable year of the hardship distribution. (dc) Notwithstanding the above, for Plan Years beginning after December 31, 1988, distributions from the Participant's Elective Account pursuant to this Section shall be limited, as of limited solely to the date of distribution, Participant's Deferred Compensation and any income allocable thereto credited to the Participant's Elective Account as of the end of the last Plan Year ending before July 1December 31, 1989, plus the total Participant's Deferred Compensation after such date, reduced by the amount of any previous distributions pursuant to this Section and Section 6.101988. (ed) Any distribution made pursuant to this Section shall be made in a manner which is consistent with and satisfies the provisions of Section 6.56.05, including, but not limited to, all notice and consent requirements of Code Sections sections 417 and 411(a)(11) and the Regulations thereunder.