Common use of ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS Clause in Contracts

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's contributions for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution as follows: (1) With respect to the Employer's Elective Contribution made pursuant to Section 4.1(a), to each Participant's Elective Account in an amount equal to each such Participant's Deferred Compensation for the year. (2) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(b), to each Participant's Account in accordance with Section 4.1(b). Any Participant actively employed during the Plan Year shall be eligible to share in the matching contribution for the Plan Year. (3) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(c), to each Participant's Account in the same proportion that each such Participant's Compensation for the year bears to the total Compensation of all Participants for such year. Only Participants who have completed a Year of Service during the Plan Year shall be eligible to share in the discretionary contribution for the year. (c) As of each Anniversary Date any amounts which became Forfeitures since the last Anniversary Date shall first be made available to reinstate previously forfeited account balances of Former Participants, if any, in accordance with Section 6.4(g)(2). The remaining Forfeitures, if any, shall be allocated to Participants' Accounts and used to reduce the contribution of the Employer hereunder for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) shall be used to reduce the Employer's contribution for the Plan Year in which such Forfeitures occur. (2) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.10. (d) For any Top Heavy Plan Year, Employees not otherwise eligible to share in the allocation of contributions and Forfeitures as provided above, shall receive the minimum allocation provided for in Section 4.4(g) if eligible pursuant to the provisions of Section 4.4(i). (e) Notwithstanding the foregoing, Participants who are not actively employed on the last day of the Plan Year due to Retirement (Early, Normal or Late) , Total and Permanent Disability or death shall share in the allocation of contributions and Forfeitures for that Plan Year. (f) On each business day of the Plan Year, a daily determination of unrealized and realized gains and losses, interest and dividends will be calculated and allocated based on the actual activity in each Participant's account. Activity includes, but is not limited to, allocation of contribution and forfeitures, and distributions. Participants' transfers from other qualified plans and voluntary contributions deposited in the general Trust Fund shall share in any earnings and losses (net appreciation or net depreciation) of the Trust Fund in the same manner provided above. Each segregated account maintained on behalf of a Participant shall be credited or charged with its separate earnings and losses.

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's Employer contributions for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution contributions as follows: (1) With respect to the Employer's Elective Contribution Deferrals made pursuant to Section 4.1(a11.1(a)(1), to each Participant's Elective Deferral Account in an amount equal to each such Participant's Deferred Compensation Elective Deferrals for the year. (2) With respect to the Employer's Non-Elective Contribution matching contribution made pursuant to Section 4.1(b11.1(a)(2), to each Participant's Account Account, or Participant's Qualified Matching Contribution Account, as elected in the Adoption Agreement, in accordance with Section 4.1(b11.1(a)(2). Any Except, however, in order to be entitled to receive any Employer matching contribution, a Participant actively employed during must satisfy the conditions for sharing in the Employer matching contribution as set forth in the Adoption Agreement. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year in which this Plan terminates, a Participant shall only be eligible to share in the matching contribution allocation of the Employer's contributions for the Plan YearYear if the Participant is employed at the end of the Plan Year and has completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (3) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(c11.1(a)(3), to each Participant's Account in accordance with the same proportion that provisions of Section 4.3(b)(2) or (3) whichever is applicable. (4) With respect to the Employer's Qualified Non-Elective Contribution made pursuant to Section 11.1(a)(4), to each such Participant's Compensation for (excluding Highly Compensated Employees, if elected in the year bears Adoption Agreement) Qualified Non-Elective Contribution Account in accordance with the Adoption Agreement. (c) Notwithstanding anything in the Plan to the total Compensation of all Participants for contrary, in determining whether a Non-Key Employee has received the required minimum allocation pursuant to Section 4.3(f) such year. Only Non-Key Employee's Elective Deferrals and matching contributions used to satisfy the ADP tests in Section 11.4 or the ACP tests in Section 11.6 shall not be taken into account. (d) Notwithstanding anything herein to the contrary, Participants who have completed a Year of Service terminated employment during the Plan Year shall share in the salary deferral contributions made by the Employer for the year of termination without regard to the Hours of Service credited. (e) Notwithstanding anything herein to the contrary (other than Sections 4.3(f) and 11.3(f)), Participants shall only share in the allocations of the Employer's matching contribution made pursuant to Section 11.1(a)(2), the Employer's Non-Elective Contributions made pursuant to Section 11.1(a)(3), the Employer's Qualified Non-Elective Contribution made pursuant to Section 11.1(a)(4), and Forfeitures as provided in the Adoption Agreement. If no election is made in the Adoption Agreement, then a Participant shall be eligible to share in the discretionary contribution for the year. (c) As allocation of each Anniversary Date any amounts which became Forfeitures since the last Anniversary Date shall first be made available to reinstate previously forfeited account balances of Former Participants, if any, in accordance with Section 6.4(g)(2). The remaining Forfeitures, if any, shall be allocated to Participants' Accounts and used to reduce the contribution of the Employer hereunder for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) shall be used to reduce the Employer's contribution for the Plan Year year if the Participant completes more than 500 Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in which such Forfeitures occur. (2the Adoption Agreement) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for during the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.10. (d) For any Top Heavy Plan Year, Employees not otherwise eligible to share in the allocation of contributions and Forfeitures as provided above, shall receive the minimum allocation provided for in Section 4.4(g) if eligible pursuant to the provisions of Section 4.4(i). (e) Notwithstanding the foregoing, Participants or who are not actively is employed on the last day of the Plan Year. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year due in which this Plan terminates, a Participant shall only be eligible to Retirement (Early, Normal or Late) , Total and Permanent Disability or death shall share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and Forfeitures for that Plan Yearhas completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (f) On each business Notwithstanding anything in this Section to the contrary, the provisions of this subsection apply for any Plan Year if, in the non-standardized Adoption Agreement, the Employer elected to apply the 410(b) ratio percentage failsafe provisions and the Plan fails to satisfy the "ratio percentage test" due to a last day of the Plan Year allocation condition or an Hours of Service (or months of service) allocation condition. A plan satisfies the "ratio percentage test" if, on the last day of the Plan Year, the "benefiting ratio" of the Non-Highly Compensated Employees who are "includible" is at least 70% of the "benefiting ratio" of the Highly Compensated Employees who are "includible." The "benefiting ratio" of the Non-Highly Compensated Employees is the number of "includible" Non-Highly Compensated Employees "benefiting" under the Plan divided by the number of "includible" Employees who are Non-Highly Compensated Employees. The "benefiting ratio" of the Highly Compensated Employees is the number of Highly Compensated Employees "benefiting" under the Plan divided by the number of "includible" Highly Compensated Employees. "Includible" Employees are all Employees other than: (1) those Employees excluded from participating in the plan for the entire Plan Year by reason of the collective bargaining unit exclusion or the nonresident alien exclusion described in the Code or by reason of the age and service requirements of Article III; and (2) any Employee who incurs a daily determination separation from service during the Plan Year and fails to complete at least 501 Hours of unrealized and realized gains and lossesService (or three (3) months of service if the Elapsed Time Method is being used) during such Plan Year. For purposes of this subsection, interest and dividends an Employee is "benefiting" under the Plan on a particular date if, under the Plan, the Employee is entitled to an Employer contribution or an allocation of Forfeitures for the Plan Year. If this subsection applies, then the Administrator will be calculated and allocated based suspend the allocation conditions for the "includible" Non-Highly Compensated Employees who are Participants, beginning first with the "includible" Employees employed by the Employer on the actual activity last day of the Plan Year, then the "includible" Employees who have the latest separation from service during the Plan Year, and continuing to suspend the allocation conditions for each "includible" Employee who incurred an earlier separation from service, from the latest to the earliest separation from service date, until the Plan satisfies the "ratio percentage test" for the Plan Year. If two or more "includible" Employees have a separation from service on the same day, then the Administrator will suspend the allocation conditions for all such "includible" Employees, irrespective of whether the Plan can satisfy the "ratio percentage test" by accruing benefits for fewer than all such "includible" Employees. If the Plan for any Plan Year suspends the allocation conditions for an "includible" Employee, then that Employee will share in each Participant's account. Activity includes, but is not limited to, the allocation for that Plan Year of the Employer contribution and forfeituresForfeitures, and distributionsif any, without regard to whether the Employee has satisfied the other allocation conditions set forth in this Section. Participants' transfers from other qualified plans and voluntary If the Plan includes Employer matching contributions deposited in subject to ACP testing, this subsection applies separately to the general Trust Fund shall share in any earnings and losses (net appreciation or net depreciationCode Section 401(m) portion of the Trust Fund in the same manner provided above. Each segregated account maintained on behalf of a Participant shall be credited or charged with its separate earnings and lossesPlan.

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's Employer Stock Bonus Plan contributions for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution as follows: (1) With respect to the Employer's Elective Contribution made pursuant to Section 4.1(a), to each Participant's Elective Account in an amount equal to each such Participant's Deferred Compensation for the year. (2) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(b), to each Participant's Account in accordance with Section 4.1(b). Any Participant actively employed during the Plan Year shall be eligible to share in the matching contribution for the Plan Year. (3) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(c), to each Participant's Account in the same proportion that each such Participant's Compensation for the year bears to the total Compensation of all Participants for such year. Only Participants who have completed a Year of Service during the Plan Year shall be eligible to share in the discretionary contribution for the year. (c) As The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer Money Purchase Pension Plan contributions for each Anniversary Date any amounts which became Forfeitures since Plan Year. Within a reasonable period of time after the last Anniversary Date date of receipt by the Administrator of such information, the Administrator shall first be made available allocate such contribution to reinstate previously forfeited account balances of Former Participants, if any, each eligible Participant's Account in accordance with Section 6.4(g)(2). The remaining Forfeitures, if any, shall be allocated to Participants' Accounts and used to reduce the contribution of the Employer hereunder for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) shall be used to reduce the Employer's contribution for the Plan Year in which such Forfeitures occur. (2) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.104.1. (d) For any Top Heavy The Company Stock Account of each Participant shall be credited as of each Anniversary Date with Forfeitures of Company Stock and his allocable share of Company Stock (including fractional shares) purchased and paid for by the Plan Yearor contributed in kind by the Employer. Stock dividends on Company Stock held in his Company Stock Account shall be credited to his Company Stock Account when paid. Cash dividends on Company Stock held in his Company Stock Account shall, Employees not otherwise eligible to share in the allocation sole discretion of contributions the Administrator, either be credited to his Other Investments Account when paid or be used to repay an Exempt Loan; provided, however, that when cash dividends are used to repay an Exempt Loan, Company Stock shall be released from the Unallocated Company Stock Suspense Account and Forfeitures allocated to the Participant's Company Stock Account pursuant to Section 4.3(g) and, provided further, that Company Stock allocated to the Participant's Company Stock Account shall have a fair market value not less than the amount of cash dividends which would have been allocated to such Participant's Other Investments Account for the year. Company Stock acquired by the Plan with the proceeds of an Exempt Loan shall only be allocated to each Participant's Company Stock Account upon release from the Unallocated Company Stock Suspense Account as provided above, shall receive the minimum allocation provided for in Section 4.4(g4.3(g) if eligible pursuant to herein. Company Stock acquired with the provisions proceeds of Section 4.4(i)an Exempt Loan shall be an asset of the Trust Fund and maintained in the Unallocated Company Stock Suspense Account. (e) Notwithstanding As of each Valuation Date, before the foregoingcurrent valuation period allocation of Employer contributions and Forfeitures, Participants who are not actively employed on the last day any earnings or losses (net appreciation or net depreciation) of the Plan Year due to Retirement (Early, Normal or Late) , Total and Permanent Disability or death Trust Fund shall share be allocated in the allocation of contributions and Forfeitures for same proportion that Plan Year. (f) On each business day of the Plan Year, a daily determination of unrealized and realized gains and losses, interest and dividends will be calculated and allocated based on the actual activity in each Participant's accountand Former Participant's nonsegregated accounts (other than each Participant's Company Stock Account) bear to the total of all Participants' and Former Participants' nonsegregated accounts (other than Participants' Company Stock Accounts) as of such date. Activity includesEarnings or losses do not include the interest paid under any installment contract for the purchase of Company Stock by the Trust Fund or on any loan used by the Trust Fund to purchase Company Stock, but is not limited tonor does it include income received by the Trust Fund with respect to Company Stock acquired with the proceeds of an Exempt Loan; all income received by the Trust Fund from Company Stock acquired with the proceeds of an Exempt Loan may, allocation at the discretion of contribution and forfeituresthe Administrator, and distributionsbe used to repay such loan. Participants' transfers from other qualified plans and voluntary contributions deposited in the general Trust Fund shall share in any earnings and losses (net appreciation or net depreciation) of the Trust Fund in the same manner provided above. Each segregated account maintained on behalf of a Participant shall be credited or charged with its separate earnings and losses. (f) Participants' accounts shall be debited for any insurance or annuity premiums paid, if any, and credited with any dividends received on insurance contracts. (g) All Company Stock acquired by the Plan with the proceeds of an Exempt Loan must be added to and maintained in the Unallocated Company Stock Suspense Account. Such Company Stock shall be released and withdrawn from that account as if all Company Stock in that account were encumbered. For each Plan Year during the duration of the loan, the number of shares of Company Stock released shall equal the number of encumbered shares held immediately before release for the current Plan Year multiplied by a fraction, the numerator of which is the amount of principal and interest paid for the Plan Year and the denominator of which is the sum of the numerator plus the principal and interest to be paid for all future Plan Years. As of each Anniversary Date, the Plan must consistently allocate to each Participant's Account, in the same manner as Employer discretionary contributions pursuant to Section 4.1(a) are allocated, non-monetary units (shares and fractional shares of Company Stock) representing each Participant's interest in Company Stock withdrawn from the Unallocated Company Stock Suspense Account. However, Company Stock released from the Unallocated Company Stock Suspense Account with cash dividends pursuant to Section 4.3(d) shall be allocated to each Participant's Company Stock Account in the same proportion that each such Participant's number of shares of Company Stock sharing in such cash dividends bears to the total number of shares of all Participants' Company Stock sharing in such cash dividends. Income earned with respect to Company Stock in the Unallocated Company Stock Suspense Account shall be used, at the discretion of the Administrator, to repay the Exempt Loan used to purchase such Company Stock. Company Stock released from the Unallocated Company Stock Suspense Account with such income, and any income which is not so used, shall be allocated as of each Anniversary Date in the same proportion that each Participant's and Former Participant's nonsegregated accounts after the allocation of any earnings or losses pursuant to Section 4.3(e) bear to the total of all Participants' and Former Participants' nonsegregated accounts after the allocation of any earnings or losses pursuant to Section 4.3(e). (h) As of each Anniversary Date any amounts which became Forfeitures since the last Anniversary Date shall first be made available to reinstate previously forfeited account balances of Former Participants, if any, in accordance with Section 7.4(f)(2). The remaining Forfeitures, if any, shall be added to any Employer discretionary contribution made pursuant to Section 4.1(a) and for the Plan Year in which such Forfeitures occur allocated among the Participants' Accounts in the same manner as any Employer discretionary contribution for the current year. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.4) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.5. (i) For any Top Heavy Plan Year, Non-Key Employees not otherwise eligible to share in the allocation of contributions and Forfeitures as provided above, shall receive the minimum allocation provided for in Section 4.3(k) if eligible pursuant to the provisions of Section 4.3(m). (j) Notwithstanding the foregoing, Participants who are not actively employed on the last day of the Plan Year due to Retirement (Normal or Late), Total and Permanent Disability or death shall share in the allocation of contributions and Forfeitures for that Plan Year. (k) Minimum Allocations Required for Top Heavy Plan Years: Notwithstanding the foregoing, for any Top Heavy Plan Year, the sum of the Employer contributions and Forfeitures allocated to the Participant's Account of each Non-Key Employee shall be equal to at least three percent (3%) of such Non-Key Employee's 415 Compensation" (reduced by contributions and forfeitures, if any, allocated to each Non-Key Employee in any defined contribution plan included with this plan in a Required Aggregation Group). However, if (1) the sum of the Employer contributions and Forfeitures allocated to the Participant's Account of each Key Employee for such Top Heavy Plan Year is less than three percent (3%) of each Key Employee's "415 Compensation" and (2) this Plan is not required to be included in an Aggregation Group to enable a defined benefit plan to meet the requirements of Code Section 401(a)(4) or 410, the sum of the Employer contributions and Forfeitures allocated to the Participant's Account of each Non-Key Employee shall be equal to the largest percentage allocated to the Participant's Account of any Key Employee. (1) For purposes of the minimum allocations set forth above, the percentage allocated to the Participant's Account of any Key Employee shall be equal to the ratio of the sum of the Employer contributions and Forfeitures allocated on behalf of such Key Employee divided by the "415 Compensation" for such Key Employee.

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's contributions contribution, if any, for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution any contributions as follows: (1) With respect to the For a Money Purchase Plan (other than a Money Purchase Plan which is integrated by allocation): (i) The Employer's Elective Contribution made pursuant to Section 4.1(a), to each Participant's Elective Account in an amount equal to each such Participant's Deferred Compensation for the year. (2) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(b), contribution shall be allocated to each Participant's Account in accordance with the manner set forth in Section 4.1(b). Any 4.1 herein and as specified in the Adoption Agreement. (ii) However, regardless of the preceding, a Participant actively employed during the Plan Year shall only be eligible to share in the matching allocations of the Employer's contribution for the year if the conditions set forth in the Adoption Agreement are satisfied, unless a contribution is required pursuant to Section 4.3(f). Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan YearYear in which this Plan terminates, a Participant shall only be eligible to share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and has completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (32) With respect For an integrated Profit Sharing Plan or a Money Purchase Plan which is integrated by allocation: (i) The Employer's contribution shall be allocated to each Participant's Account, except as provided in Section 4.3(f), in a dollar amount equal to 5.7% of the sum of each Participant's Compensation plus Excess Compensation. If the Employer does not contribute such amount for all Participants, each Participant will be allocated a share of the contribution in the same proportion that each such Participant's Compensation plus Excess Compensation for the Plan Year bears to the total Compensation plus the total Excess Compensation of all Participants for that year. However, in the case of any Participant who has exceeded the cumulative permitted disparity limit, the allocation set forth in this paragraph shall be based on such Participant's Compensation rather than Compensation plus Excess Compensation. Regardless of the preceding, 4.3% shall be substituted for 5.7% above if Excess Compensation is based on more than 20% and less than or equal to 80% of the Taxable Wage Base. If Excess Compensation is based on less than 100% and more than 80% of the Taxable Wage Base, then 5.4% shall be substituted for 5.7% above. (ii) The balance of the Employer's Non-Elective Contribution made pursuant to Section 4.1(c)contribution over the amount allocated above, if any, shall be allocated to each Participant's Account in the same proportion that each such Participant's Compensation for the year Year bears to the total Compensation of all Participants for such year. Only Participants who have completed . (iii) However, regardless of the preceding, a Year of Service during the Plan Year Participant shall only be eligible to share in the discretionary contribution allocations of the Employer's Contribution for the year. (c) As of each Anniversary Date any amounts which became Forfeitures since year if the last Anniversary Date shall first be made available conditions set forth in the Adoption Agreement are satisfied, unless a contribution is required pursuant to reinstate previously forfeited account balances of Former Participants, if any, in accordance with Section 6.4(g)(24.3(f). The remaining ForfeituresFurthermore, if anyregardless of any election in the Adoption Agreement to the contrary, shall be allocated to Participants' Accounts and used to reduce the contribution of the Employer hereunder for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) this Plan terminates, a Participant shall only be used to reduce the Employer's contribution for the Plan Year in which such Forfeitures occur. (2) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.10. (d) For any Top Heavy Plan Year, Employees not otherwise eligible to share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and Forfeitures as provided above, shall receive has completed a Year of Service (or Period of Service if the minimum allocation provided for in Section 4.4(g) if eligible pursuant to the provisions of Section 4.4(iElapsed Time Method is elected). (e3) Notwithstanding For a non-integrated Profit Sharing Plan: (i) The Employer's contribution shall be allocated to each Participant's Account in accordance with the foregoingallocation method elected in the Adoption Agreement. (ii) However, Participants who regardless of the preceding, a Participant shall only be eligible to share in the allocations of the Employer's contribution for the year if the conditions set forth in the Adoption Agreement are not actively employed on satisfied, unless a contribution is required pursuant to Section 4.3(f). Furthermore, regardless of any election in the last day of Adoption Agreement to the contrary, for the Plan Year due in which this Plan terminates, a Participant shall only be eligible to Retirement (Early, Normal or Late) , Total and Permanent Disability or death shall share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and Forfeitures for that Plan Yearhas completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (f4) On each business day Overall Permitted Disparity Limits: Annual Overall Permitted Disparity Limit: Notwithstanding the preceding paragraphs, if in any Plan Year this Plan "benefits" any Participant who "benefits" under another qualified plan or simplified employee pension, as defined in Code Section 408(k), maintained by the Employer that either provides for or imputes permitted disparity (integrates), then such plans will be considered to be one plan and will be considered to comply with the permitted disparity rules if the extent of the Plan Yearpermitted disparity of all such plans does not exceed 100%. For purposes of the preceding sentence, the extent of the permitted disparity of a daily determination of unrealized and realized gains and lossesplan is the ratio, interest and dividends will be calculated and allocated based on expressed as a percentage, which the actual activity in each Participant's accountbenefits, benefit rate, offset rate, or employer contribution rate, whatever is applicable under the Plan, bears to the limitation under Code Section 401(l) applicable to such Plan. Activity includesNotwithstanding the foregoing, but is not limited toif the Employer maintains two or more standardized paired plans, allocation of contribution and forfeitures, and distributions. Participants' transfers from other qualified plans and voluntary contributions deposited in the general Trust Fund shall share in any earnings and losses (net appreciation or net depreciation) of the Trust Fund in the same manner provided above. Each segregated account maintained on behalf of a Participant shall be credited or charged with its separate earnings and lossesonly one plan may provide for permitted disparity.

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's Employer contributions for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution contributions as follows: (1) With respect to the Employer's Elective Contribution Deferrals made pursuant to Section 4.1(a12.1(a)(1), to each Participant's Elective Deferral Account in an amount equal to each such Participant's Deferred Compensation Elective Deferrals for the year. (2) With respect to the Employer's Non-Elective Contribution matching contribution made pursuant to Section 4.1(b12.1(a)(2), to each Participant's Account Account, or Participant's Qualified Matching Contribution Account, as elected in the Adoption Agreement, in accordance with Section 4.1(b12.1(a)(2). Any Except, however, in order to be entitled to receive any Employer matching contribution, a Participant actively employed during must satisfy the conditions for sharing in the Employer matching contribution as set forth in the Adoption Agreement. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year in which this Plan terminates, a Participant shall only be eligible to share in the matching contribution allocation of the Employer's contributions for the Plan YearYear if the Participant is employed at the end of the Plan Year and has completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (3) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(c12.1(a)(3), to each Participant's Account in accordance with the same proportion that provisions of Section 4.3(b)(2) or (3) whichever is applicable. (4) With respect to the Employer's Qualified Non-Elective Contribution made pursuant to Section 12.1(a)(4), to each such Participant's Compensation for (excluding Highly Compensated Employees, if elected in the year bears Adoption Agreement) Qualified Non-Elective Contribution Account in accordance with the Adoption Agreement. (c) Notwithstanding anything in the Plan to the total Compensation of all Participants for contrary, in determining whether a Non-Key Employee has received the required minimum allocation pursuant to Section 4.3(f) such year. Only Non-Key Employee's Elective Deferrals and matching contributions used to satisfy the ADP tests in Section 12.4 or the ACP tests in Section 12.6 shall not be taken into account. (d) Notwithstanding anything herein to the contrary, Participants who have completed a Year of Service terminated employment during the Plan Year shall share in the salary deferral contributions made by the Employer for the year of termination without regard to the Hours of Service credited. (e) Notwithstanding anything herein to the contrary (other than Sections 4.3(f) and 12.3(f)), Participants shall only share in the allocations of the Employer's matching contribution made pursuant to Section 12.1(a)(2), the Employer's Non-Elective Contributions made pursuant to Section 12.1(a)(3), the Employer's Qualified Non-Elective Contribution made pursuant to Section 12.1(a)(4), and Forfeitures as provided in the Adoption Agreement. If no election is made in the Adoption Agreement, then a Participant shall be eligible to share in the discretionary contribution for the year. (c) As allocation of each Anniversary Date any amounts which became Forfeitures since the last Anniversary Date shall first be made available to reinstate previously forfeited account balances of Former Participants, if any, in accordance with Section 6.4(g)(2). The remaining Forfeitures, if any, shall be allocated to Participants' Accounts and used to reduce the contribution of the Employer hereunder for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) shall be used to reduce the Employer's contribution for the Plan Year year if the Participant completes more than 500 Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in which such Forfeitures occur. (2the Adoption Agreement) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for during the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.10. (d) For any Top Heavy Plan Year, Employees not otherwise eligible to share in the allocation of contributions and Forfeitures as provided above, shall receive the minimum allocation provided for in Section 4.4(g) if eligible pursuant to the provisions of Section 4.4(i). (e) Notwithstanding the foregoing, Participants or who are not actively is employed on the last day of the Plan Year. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year due in which this Plan terminates, a Participant shall only be eligible to Retirement (Early, Normal or Late) , Total and Permanent Disability or death shall share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and Forfeitures for that Plan Yearhas completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (f) On each business Notwithstanding anything in this Section to the contrary, the provisions of this subsection apply for any Plan Year if, in the non-standardized Adoption Agreement, the Employer elected to apply the 410(b) ratio percentage failsafe provisions and the Plan fails to satisfy the "ratio percentage test" due to a last day of the Plan Year allocation condition or an Hours of Service (or months of service) allocation condition. A plan satisfies the "ratio percentage test" if, on the last day of the Plan Year, a daily determination of unrealized and realized gains and losses, interest and dividends will be calculated and allocated based on the actual activity in each Participant's account. Activity includes, but is not limited to, allocation of contribution and forfeitures, and distributions. Participants' transfers from other qualified plans and voluntary contributions deposited in the general Trust Fund shall share in any earnings and losses (net appreciation or net depreciation) "benefiting ratio" of the Trust Fund in Non-Highly Compensated Employees who are "includible" is at least 70% of the same manner provided above. Each segregated account maintained on behalf "benefiting ratio" of a Participant shall be credited or charged with its separate earnings and losses.the Highly Compensated Employees who are

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's Employer contributions for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution contributions as follows: (1) With respect to the Employer's Elective Contribution Deferrals made pursuant to Section 4.1(a12.1(a)(1), to each Participant's Elective Deferral Account in an amount equal to each such Participant's Deferred Compensation Elective Deferrals for the year. (2) With respect to the Employer's Non-Elective Contribution matching contribution made pursuant to Section 4.1(b12.1(a)(2), to each Participant's Account Account, or Participant's Qualified Matching Contribution Account, as elected in the Adoption Agreement, in accordance with Section 4.1(b12.1(a)(2). Any Except, however, in order to be entitled to receive any Employer matching contribution, a Participant actively employed during must satisfy the conditions for sharing in the Employer matching contribution as set forth in the Adoption Agreement. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year in which this Plan terminates, a Participant shall only be eligible to share in the matching contribution allocation of the Employer's contributions for the Plan YearYear if the Participant is employed at the end of the Plan Year and has completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (3) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(c12.1(a)(3), to each Participant's Account in accordance with the same proportion that provisions of Section 4.3(b)(2) or (3) whichever is applicable. (4) With respect to the Employer's Qualified Non-Elective Contribution made pursuant to Section 12.1(a)(4), to each such Participant's Compensation for (excluding Highly Compensated Employees, if elected in the year bears Adoption Agreement) Qualified Non-Elective Contribution Account in accordance with the Adoption Agreement. (c) Notwithstanding anything in the Plan to the total Compensation contrary, in determining whether a Non-Key Employee has received the required minimum allocation pursuant to Section 4.3(f) such Non-Key Employee's Elective Deferrals and matching contributions used to satisfy the "Actual Deferral Percentage" tests of all Participants for such year. Only Section 12.4 or the "Actual Contribution Percentage" tests of Section 12.6 shall not be taken into account. (d) Notwithstanding anything herein to the contrary, Participants who have completed a Year of Service terminated employment during the Plan Year shall be eligible to share in the discretionary contribution salary reduction contributions made by the Employer for the yearyear of termination without regard to the Hours of Service credited. (ce) As of each Anniversary Date any amounts which became Forfeitures since Notwithstanding anything herein to the last Anniversary Date contrary (other than Sections 4.3(f) and 11.3(f)), Participants shall first be made available to reinstate previously forfeited account balances of Former Participants, if any, only share in accordance with Section 6.4(g)(2). The remaining Forfeitures, if any, shall be allocated to Participants' Accounts and used to reduce the contribution allocations of the Employer hereunder Employer's matching contribution made pursuant to Section 12.1(a)(2), the Employer's Non-Elective Contributions made pursuant to Section 12.1(a)(3), the Employer's Qualified Non-Elective Contribution made pursuant to Section 12.1(a)(4), and Forfeitures as provided in the Adoption Agreement. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) this Plan terminates, a Participant shall only be used to reduce the Employer's contribution for the Plan Year in which such Forfeitures occur. (2) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.10. (d) For any Top Heavy Plan Year, Employees not otherwise eligible to share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and Forfeitures as provided above, shall receive has completed a Year of Service (or Period of Service if the minimum allocation provided for in Section 4.4(g) if eligible pursuant to the provisions of Section 4.4(iElapsed Time Method is elected). (ef) Notwithstanding anything to the foregoingcontrary, if this is a non-standardized Plan that would otherwise fail to meet the requirements of Code Section 410(b)(1) or 410(b)(2)(A)(i) and the Regulations thereunder (including Regulation 1.401(a)(4)-2(b)(4)(vi)(D)(3) which treats Participants only receiving top heavy minimums as not benefiting) because Employer contributions would not be allocated to a sufficient number or percentage of Participants for a Plan Year, then the following rules may be applied: (1) The group of Participants eligible to share in the Employer's contributions or Forfeitures for the Plan Year will be expanded to include the minimum number of Participants who would not otherwise be eligible as are necessary to satisfy the applicable test specified above. The specific Participants who shall become eligible under the terms of this paragraph shall be those who have not actively employed on separated from service prior to the last day of the Plan Year due and, when compared to Retirement (Earlysimilarly situated Participants, Normal or Late) , Total and Permanent Disability or death shall share have completed the greatest number of Hours of Service in the allocation of contributions and Forfeitures for that Plan Year. (f2) On each business If after application of paragraph (1) above, the applicable test is still not satisfied, then the group of Participants eligible to share in the Employer's contribution or Forfeitures for the Plan Year shall be further expanded to include the minimum number of Participants who have separated from service prior to the last day of the Plan Year as are necessary to satisfy the applicable test. The specific Participants who shall become eligible to share shall be those Participants, when compared to similarly situated Participants, who have completed the greatest number of Hours of Service in the Plan Year before separation from service. Nothing in this subsection shall permit the reduction of a Participant's accrued benefit. Therefore any amounts that have previously been allocated to Participants may not be reallocated to satisfy these requirements. In such event, the Employer shall make an additional contribution equal to the amount such affected Participants would have received had they been included in the allocations, even if it exceeds the amount that would be deductible under Code Section 404. Any adjustment to the allocations pursuant to this paragraph shall be considered a retroactive amendment adopted by the last day of the Plan Year, a daily determination of unrealized and realized gains and losses, interest and dividends will be calculated and allocated based on the actual activity in each Participant's account. Activity includes, but is not limited to, allocation of contribution and forfeitures, and distributions. Participants' transfers from other qualified plans and voluntary contributions deposited in the general Trust Fund shall share in any earnings and losses (net appreciation or net depreciation) of the Trust Fund in the same manner provided above. Each segregated account maintained on behalf of a Participant shall be credited or charged with its separate earnings and losses.

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's contributions contribution, if any, for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution any contributions as follows: (1) With respect to the For a Money Purchase Plan (other than a Money Purchase Plan which is integrated by allocation): (i) The Employer's Elective Contribution made pursuant to Section 4.1(a), to each Participant's Elective Account in an amount equal to each such Participant's Deferred Compensation for the year. (2) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(b), contribution shall be allocated to each Participant's Account in accordance with the manner set forth in Section 4.1(b4.1 herein and as specified in the Adoption Agreement. (ii) However, regardless of the preceding, a Participant shall only be eligible to share in the allocations of the Employer's contribution for the year if the conditions set forth in the Adoption Agreement are satisfied, unless a top heavy contribution is required pursuant to Section 4.3(f). Any If no election is made in the Adoption Agreement, then a Participant actively employed during the Plan Year shall be eligible to share in the matching allocation of the Employer's contribution for the year if the Participant completes more than five hundred (500) Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in the Adoption Agreement) during the Plan Year or who is employed on the last day of the Plan Year. Furthermore, with respect to a non-standardized Adoption Agreement, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year in which this Plan terminates, a Participant shall only be eligible to share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and has completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (32) With respect For an integrated Profit Sharing Plan allocation or a Money Purchase Plan which is integrated by allocation: (i) Except as provided in Section 4.3(f) for top heavy purposes and subject to the "Overall Permitted Disparity Limits," the Employer's Non-Elective Contribution made pursuant contribution shall be allocated to Section 4.1(c)each Participant's Account in a dollar amount equal to 5.7% of the sum of each Participant's Compensation plus Excess Compensation. If the Employer does not contribute such amount for all Participants, each Participant will be allocated a share of the contribution in the same proportion that each such Participant's Compensation plus Excess Compensation for the Plan Year bears to the total Compensation plus the total Excess Compensation of all Participants for that year. However, in the case of any Participant who has exceeded the "Cumulative Permitted Disparity Limit," the allocation set forth in this paragraph shall be based on such Participant's Compensation rather than Compensation plus Excess Compensation. Regardless of the preceding, 4.3% shall be substituted for 5.7% above if Excess Compensation is based on more than 20% and less than or equal to 80% of the Taxable Wage Base. If Excess Compensation is based on less than 100% and more than 80% of the Taxable Wage Base, then 5.4% shall be substituted for 5.7% above. (ii) The balance of the Employer's contribution over the amount allocated above, if any, shall be allocated to each Participant's Account in the same proportion that each such Participant's Compensation for the year Year bears to the total Compensation of all Participants for such year. (iii) However, regardless of the preceding, a Participant shall only be eligible to share in the allocations of the Employer's Contribution for the year if the conditions set forth in the Adoption Agreement are satisfied, unless a contribution is required pursuant to Section 4.3(f). Only Participants who have completed If no election is made in the Adoption Agreement, then a Year of Service during the Plan Year Participant shall be eligible to share in the discretionary contribution for the year. (c) As allocation of each Anniversary Date any amounts which became Forfeitures since the last Anniversary Date shall first be made available to reinstate previously forfeited account balances of Former Participants, if any, in accordance with Section 6.4(g)(2). The remaining Forfeitures, if any, shall be allocated to Participants' Accounts and used to reduce the contribution of the Employer hereunder for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) shall be used to reduce the Employer's contribution for the Plan Year year if the Participant completes more than five hundred (500) Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in which such Forfeitures occur. (2the Adoption Agreement) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for during the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.10. (d) For any Top Heavy Plan Year, Employees not otherwise eligible to share in the allocation of contributions and Forfeitures as provided above, shall receive the minimum allocation provided for in Section 4.4(g) if eligible pursuant to the provisions of Section 4.4(i). (e) Notwithstanding the foregoing, Participants or who are not actively is employed on the last day of the Plan Year. Furthermore, with respect to a non-standardized Adoption Agreement, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year due in which his Plan terminates, a Participant shall only be eligible to Retirement (Early, Normal or Late) , Total and Permanent Disability or death shall share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and Forfeitures for that Plan Yearhas completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (f3) On For a Profit Sharing Plan with a non-integrated allocation formula or a Prevailing Wage contribution: (i) The Employer's contribution shall be allocated to each business Participant's Account in accordance with the allocation method elected in the Adoption Agreement. (ii) However, regardless of the preceding, a Participant shall only be eligible to share in the allocations of the Employer's contribution for the year if the conditions set forth in the Adoption Agreement are satisfied, unless a top heavy contribution is required pursuant to Section 4.3(f). If no election is made in the Adoption Agreement, then a Participant shall be eligible to share in the allocation of the Employer's contribution for the year if the Participant completes more than five hundred (500) Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in the Adoption Agreement) during the Plan Year or who is employed on the last day of the Plan Year. Furthermore, with respect to a daily determination non-standardized Adoption Agreement, regardless of unrealized and realized gains and losses, interest and dividends will be calculated and allocated based on the actual activity in each Participant's account. Activity includes, but is not limited to, allocation of contribution and forfeitures, and distributions. Participants' transfers from other qualified plans and voluntary contributions deposited any election in the general Trust Fund shall share Adoption Agreement to the contrary, for the Plan Year in any earnings and losses (net appreciation or net depreciation) of the Trust Fund in the same manner provided above. Each segregated account maintained on behalf of which this Plan terminates, a Participant shall only be credited eligible to share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and has completed a Year of Service (or charged with its separate earnings and lossesPeriod of Service if the Elapsed Time Method is elected).

ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS. (a) The Administrator shall establish and maintain an account in the name of each Participant to which the Administrator shall credit as of each Anniversary Date Date, or other Valuation Date, all amounts allocated to each such Participant as set forth herein. (b) The Employer shall provide the Administrator with all information required by the Administrator to make a proper allocation of the Employer's Employer contributions for each Plan Year. Within a reasonable period of time after the date of receipt by the Administrator of such information, the Administrator shall allocate such contribution contributions as follows: (1) With respect to the Employer's Elective Contribution Deferrals made pursuant to Section 4.1(a12.1(a)(1), to each Participant's Elective Deferral Account in an amount equal to each such Participant's Deferred Compensation Elective Deferrals for the year. (2) With respect to the Employer's Non-Elective Contribution matching contribution made pursuant to Section 4.1(b12.1(a)(2), to each Participant's Account Account, or Participant's Qualified Matching Contribution Account, as elected in the Adoption Agreement in accordance with Section 4.1(b12.1(a)(2). Any Except, however, in order to be entitled to receive any Employer matching contribution, a Participant actively employed during must satisfy the conditions for sharing in the Employer matching contribution as set forth in the Adoption Agreement. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year in which this Plan terminates, a Participant shall only be eligible to share in the matching contribution allocation of the Employer's contributions for the Plan YearYear if the Participant is employed at the end of the Plan Year and has completed a Year of Service for Period of Service if the Elapsed Time Method is elected). (3) With respect to the Employer's Non-Elective Contribution made pursuant to Section 4.1(c12.1(a)(3), to each Participant's Account in accordance with the same proportion that provisions of Section 4.3(b)(2) or (3) whichever is applicable. (4) With respect to the Employers Qualified Non-Elective Contribution made pursuant to Section 12.1(a)(4), to each such Participant's Compensation for (excluding Highly Compensated Employees, if elected in the year bears Adoption Agreement) Qualified Non-Elective Contribution Account in accordance with the Adoption Agreement. (c) Notwithstanding anything in the Plan to the total Compensation of all Participants for contrary, in determining whether a Non-Key Employee has received the required minimum allocation pursuant to Section 4.3(f) such year. Only Non-Key Employee's Elective Deferrals and matching contributions used to satisfy the ADP tests in Section 12.4 or the ACP tests in Section 12.6 shall not be taken into account. (d) Notwithstanding anything herein to the contrary, Participants who have completed a Year of Service terminated employment during the Plan Year shall share in the salary deferral contributions made by the Employer for the year of termination without regard to the Hours of Service credited. (e) Notwithstanding anything herein to the contrary (other than Sections 4.3(f) and 12.3(f)), Participants shall only share in the allocations of the Employer's matching contribution made pursuant to Section 12.1(a)(2), the Employer's Non-Elective Contributions made pursuant to Section 12.1(a)(3), the Employers Qualified Non-Elective Contribution made pursuant to Section 12.1(a)(4), and Forfeitures as provided in the Adoption Agreement. If no election is made in the Adoption Agreement, then a Participant shall be eligible to share in the discretionary contribution for the year. (c) As allocation of each Anniversary Date any amounts which became Forfeitures since the last Anniversary Date shall first be made available to reinstate previously forfeited account balances of Former Participants, if any, in accordance with Section 6.4(g)(2). The remaining Forfeitures, if any, shall be allocated to Participants' Accounts and used to reduce the contribution of the Employer hereunder for the Plan Year in which such Forfeitures occur in the following manner: (1) Forfeitures attributable to Employer matching contributions made pursuant to Section 4.1(b) shall be used to reduce the Employer's contribution for the Plan Year year if the Participant completes more than 500 Hours of Service (or three (3) Months of Service if the Elapsed Time method is chosen in which such Forfeitures occur. (2the Adoption Agreement) Forfeitures attributable to Employer discretionary contributions made pursuant to Section 4.1(c) shall be added to the Employer's discretionary contribution for during the Plan Year in which such Forfeitures occur and allocated among the Participants' Accounts in the same manner as the Employer's discretionary contributions. Provided, however, that in the event the allocation of Forfeitures provided herein shall cause the "annual addition" (as defined in Section 4.9) to any Participant's Account to exceed the amount allowable by the Code, the excess shall be reallocated in accordance with Section 4.10. (d) For any Top Heavy Plan Year, Employees not otherwise eligible to share in the allocation of contributions and Forfeitures as provided above, shall receive the minimum allocation provided for in Section 4.4(g) if eligible pursuant to the provisions of Section 4.4(i). (e) Notwithstanding the foregoing, Participants or who are not actively is employed on the last day of the Plan Year. Furthermore, regardless of any election in the Adoption Agreement to the contrary, for the Plan Year due in which this Plan terminates, a Participant shall only be eligible to Retirement (Early, Normal or Late) , Total and Permanent Disability or death shall share in the allocation of the Employer's contributions for the Plan Year if the Participant is employed at the end of the Plan Year and Forfeitures for that Plan Yearhas completed a Year of Service (or Period of Service if the Elapsed Time Method is elected). (f) On each business Notwithstanding anything in this Section to the contrary, the provisions of this subsection apply for any Plan Year if, in the non-standardized Adoption Agreement, the Employer elected to apply the 410(b) ratio percentage failsafe provisions and the Plan fails to satisfy the "ratio percentage test" due to a last day of the Plan Year allocation condition or an Hours of Service (or months of service) allocation condition. A plan satisfies the "ratio percentage test" if, on the last day of the Plan Year, a daily determination of unrealized and realized gains and losses, interest and dividends will be calculated and allocated based on the actual activity in each Participant's account. Activity includes, but is not limited to, allocation of contribution and forfeitures, and distributions. Participants' transfers from other qualified plans and voluntary contributions deposited in the general Trust Fund shall share in any earnings and losses (net appreciation or net depreciation) "benefiting ratio" of the Trust Fund in Non-Highly Compensated Employees who are "includible" is at least 70% of the same manner provided above. Each segregated account maintained on behalf "benefiting ratio" of a Participant shall be credited or charged with its separate earnings and lossesthe Highly Compensated Employees who are "includible." The "benefiting ratio" of the Non-Highly Compensated