Employees of Certain Bankrupt Employers. In addition to the amounts described in Sections 3.01(A) and (B) of this Agreement, a Traditional IRA Owner who was a participant in a Code Section 401(k) plan of a certain employer in bankruptcy described in Code Section 219(b)(5)(C) may contribute up to $3,000 for taxable years beginning after 2006 and before 2010 only. An individual who makes contributions under this paragraph may not also make age 50 catch-up contributions under Section 3.01(B) of this Agreement.
