Employee Deductible Voluntary Contributions. If Employee Deductible Voluntary Contributions are permitted by Section VI-B of the Employer Adoption Agreement, an Employee may make Employee Deductible Voluntary Contributions to the Employee's Account; provided, however that with respect to each taxable year of the Employee, the aggregate amount of such Employee Deductible Voluntary Contributions, plus any other "qualified retirement contributions" as that term is defined in Code section 219(e)(1) made by the Employee, shall not exceed the lesser of $2,000 or 100% of the Employee's total Compensation includible in the Employee's gross income for such taxable year (or such higher limitation as permitted under Code section 219). An Employee's Employee Deductible Voluntary Contributions shall be maintained in the Employee's Employee Deductible Voluntary Contribution Account pursuant to Article II, Part B. An Employee may withdraw all or a portion of his Employee Deductible Voluntary Contribution Account (including the earnings thereon) upon at least thirty (30) days' written notice to the Custodian. All such Employee Deductible Voluntary Contributions received by the Custodian under this Agreement shall be held and administered by it in accordance with all applicable law with respect to "qualified voluntary employee contributions" as that -------------------------------------------------------------------------------- term is defined in Code Section 219(e)(2) including, without limitation, any law with respect to the redesignation thereof as non-deductible contributions in connection with any withdrawal thereof by the Employee from the Employee's Employee Deductible Voluntary Contribution Account.
