Common use of Forfeitures Clause in Contracts

Forfeitures. (a) If, at the earlier of the date when distributions from a Participant's Account begin or at the date he or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage of less than 100% in any Account, there will be a Forfeiture equal to the amount in that Account in excess of the value of the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will be deemed to have received a distribution of his or her entire interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures will be applied to meet the Employer Money Purchase Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) If a Participant suffered a Forfeiture under section 7.11(a), then becomes a Participant again, but after having five consecutive One-Year Breaks in Service, his or her Years of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant again, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted in determining the Vested Percentage of his or her Account balances; however, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant repays the Plan the entire amount which was distributed to him or her before the earlier of the fifth anniversary of his or her reemployment by an Employer or the date he or she has five consecutive One-Year Breaks in Service. If the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restoration, the Employer will make a special restoration contribution under section 4.15 to the Participant's Accounts. This allocation of Forfeitures or contribution, as applicable, must be made no later than the last day of the Plan Year following the Plan Year in which the Participant made the repayment of his or her prior distribution.

Forfeitures. If a Participant terminates his employment, any portion of his Account (aincluding any amounts credited after his termination of employment) If, at not payable to him under Section 7.05 will be forfeited by him upon the earlier complete distribution to him of the date when distributions from a Participant's Account begin or at the date he or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage vested portion of less than 100% in any his Account, there will be a Forfeiture equal if any, subject to the amount possibility of reinstatement as described in that Account in excess the following paragraph. For purposes of this paragraph, if the value of an Employee's vested Account balance is zero, the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will Employee shall be deemed to have received a distribution of his or her entire vested interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration immediately following termination of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures employment. Such forfeitures will be applied to meet reduce the contributions of the Employer Money Purchase Contribution obligation, unless it is elected in next payable under the Adoption Agreement to instead Plan (or additionally apply Forfeitures in one or more administrative expenses of the following ways, Plan); the forfeitures shall be held in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) money market fund pending such application. If a Participant suffered a Forfeiture forfeits any portion of his Account under section 7.11(a)the preceding paragraph but again becomes an Employee after such date, then becomes a Participant againthe amount so forfeited, but after having five consecutive One-Year Breaks in Servicewithout any adjustment for the earnings, his expenses, or her Years losses or gains of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated the assets credited to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant againAccount since the date forfeited, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted recredited to his Account (or to a separate account as described in determining the Vested Percentage of his or her Account balances; howeverSection 7.06, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant if applicable) but only if he repays to the Plan the entire amount which was distributed to him or her before the earlier of five years after the fifth anniversary date of his or her reemployment by an Employer or the date he incurs 5 consecutive 1-year breaks in service following the date of the distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07 and the Employee resumes employment before 5 consecutive 1-year breaks in service, the Employee shall be deemed to have repaid such distribution on the date of his reemployment. Upon such an actual or she deemed repayment, the provisions of the -33- 79 Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account following his termination of employment, the non-vested portion of his Account shall be forfeited after the Participant has incurred five consecutive One1-Year Breaks year breaks in Serviceservice as defined in Section 2.01(a)(33). If the Participant makes such No forfeitures will occur solely as a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the result of a Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restoration, the Employer will make a special restoration contribution under section 4.15 to the Participant's Accounts. This allocation withdrawal of Forfeitures or contribution, as applicable, must be made no later than the last day of the Plan Year following the Plan Year in which the Participant made the repayment of his or her prior distributionEmployee contributions.

Forfeitures. (a) If, at prior to July 1, 2001, a Participant leaves the earlier employ of the date Employer prior to satisfying the requirements for normal, late or early retirement and at a time when distributions from a Participant's Account begin or at the date he or she has not completed five consecutive One-Year Breaks whole years of Vesting Service (or, if Section 11.2 applies, at a time when he or she has less than a one hundred percent nonforfeitable interest in Servicehis or her Share of the Trust Fund as determined under that Section), any portion of the Participant’s Share of the Trust Fund not payable to him or her under Section 8.4 (subject to Section 11.2, if applicable) will remain credited to the Participant’s account until such time as he or she has incurred a Period of Severance of at least five years in duration, at which time such portion will be forfeited by him or her. Notwithstanding the foregoing, if at the time a Participant ceases to be an Employee he or she has a Vested Percentage of less than 100% in any Account, there will be nonforfeitable right under Section 11.2 to a Forfeiture equal to the amount in that Account in excess of the value of the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each portion of his or her Accounts which is not account and if at any time prior to the expiration of the aforementioned five-year period the Participant or his or her Beneficiary receives a Forfeiture under this sectiondistribution of said nonforfeitable portion, he or she the remaining (forfeitable) portion will be deemed forfeited as of the later of (a) the date of such distribution, and (b) the date on which the Participant has incurred a Period of Severance of at least 12 months in duration. In the event any portion of a Participant’s Share of the Trust Fund is forfeited under the preceding sentence but such Participant is reemployed prior to have received incurring a distribution Period of Severance of at least five years in duration, the amount so forfeited, without adjustment for interest or earnings, shall be recredited to a separate account maintained for the benefit of the Participant under Section 7.2. Notwithstanding the provisions of Sections 8.4 or, if applicable, Section 11.2, but subject to the provisions of Sections 8.1, 8.2 and 8.3, the Participant’s nonforfeitable interest in the portion of his or her entire interest Share of the Trust Fund held in such separate account will be equal to P (AB + D) - D, where P is the Plan. nonforfeitable percentage at the time of reference as determined under Section 8.4 (bor, if applicable, Section 11.2); AB is the account balance of the separate account at the time of reference; and D is the amount of the distribution. Amounts (if any) Any Excess Aggregate Contributions required to be credited to a Participant’s account pursuant to the preceding paragraph shall be taken first from amounts forfeited under section 4.10 will by other Participants which have not yet been allocated in accordance with Section 7.5. If such reallocated forfeitures are insufficient to reinstate in full the amount required to be treated as recredited to a Forfeiture under section 7.11(a)reemployed Participant’s account, but will otherwise the difference shall be treated as a Forfeiture under section 7.11. (c) Forfeitures will first contributed by the Participant’s Participating Employer. If, after such allocations, there remain forfeited amounts which have not been reallocated, such amounts shall be applied to make and restoration of prior Forfeitures described as provided in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures will be applied to meet the Employer Money Purchase Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3Section 7.5. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) If a Participant suffered a Forfeiture under section 7.11(a), then becomes a Participant again, but after having five consecutive One-Year Breaks in Service, his or her Years of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant again, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted in determining the Vested Percentage of his or her Account balances; however, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant repays the Plan the entire amount which was distributed to him or her before the earlier of the fifth anniversary of his or her reemployment by an Employer or the date he or she has five consecutive One-Year Breaks in Service. If the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restoration, the Employer will make a special restoration contribution under section 4.15 to the Participant's Accounts. This allocation of Forfeitures or contribution, as applicable, must be made no later than the last day of the Plan Year following the Plan Year in which the Participant made the repayment of his or her prior distribution.

Forfeitures. If a Participant terminates his employment, any portion ----------- of his Account (aincluding any amounts credited after his termination of employment) If, at not payable to him under Section 7.05 will be forfeited by him upon the earlier complete distribution to him of the date when distributions from a Participant's Account begin or at the date he or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage vested portion of less than 100% in any his Account, there will be a Forfeiture equal if any, subject to the amount possibility of reinstatement as described in that Account in excess the following paragraph. For purposes of this paragraph, if the value of an Employee's vested account balance is zero, the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will Employee shall be deemed to have received a distribution of his or her entire vested interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration immediately following termination of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures employment. Such forfeitures will be applied to meet reduce the contributions of the Employer Money Purchase Contribution obligation, unless it is elected in next payable under the Adoption Agreement to instead Plan (or additionally apply Forfeitures in one or more administrative expenses of the following ways, Plan); the forfeitures shall be held in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) money market fund pending such application. If a Participant suffered a Forfeiture forfeits any portion of his Account under section 7.11(a)the preceding paragraph but does again become an Employee after such date, then becomes a Participant againthe amount so forfeited, but after having five consecutive One-Year Breaks in Servicewithout any adjustment for the earnings, his expenses, or her Years losses or gains of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated the assets credited to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant againAccount since the date forfeited, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted recredited to his Account (or to a separate account as described in determining the Vested Percentage of his or her Account balances; howeverSection 7.06, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant if applicable) but only if he repays to the Plan the entire amount which was distributed to him or her before the earlier of five years after the fifth anniversary date of his or her reemployment by an Employer or the date he or she has five incurs 5 consecutive One1-Year Breaks year breaks in Serviceservice following the date of the distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restorationEmployee resumes employment before 5 consecutive 1-year breaks in service, the Employer will make a special restoration contribution under section 4.15 Employee shall be deemed to have repaid such distribution on the Participant's Accountsdate of his reemployment. This allocation of Forfeitures Upon such an actual or contributiondeemed repayment, as applicable, must be made no later than the last day provisions of the Plan Year (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account following his termination of employment, the Plan Year in which non-vested portion of his Account shall be forfeited after the Participant made the repayment has incurred five consecutive 1-year breaks in service as defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his or her prior distributiona Participant's withdrawal of Employee contributions.

Forfeitures. If a Participant terminates his employment, any portion of ----------- his Account (aincluding any amounts credited after his termination of employment) If, at not payable to him under Section 7.05 will be forfeited by him upon the earlier complete distribution to him of the date when distributions from a Participant's Account begin or at the date he or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage vested portion of less than 100% in any his Account, there will be a Forfeiture equal if any, subject to the amount possibility of reinstatement as described in that Account in excess the following paragraph. For purposes of this paragraph, if the value of an Employee's vested Account balance is zero, the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will Employee shall be deemed to have received a distribution of his or her entire vested interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration immediately following termination of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures employment. Such forfeitures will be applied to meet reduce the contributions of the Employer Money Purchase Contribution obligation, unless it is elected in next payable under the Adoption Agreement to instead Plan (or additionally apply Forfeitures in one or more administrative expenses of the following ways, Plan); the forfeitures shall be held in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) money market fund pending such application. If a Participant suffered a Forfeiture forfeits any portion of his Account under section 7.11(a)the preceding paragraph but again becomes an Employee after such date, then becomes a Participant againthe amount so forfeited, but after having five consecutive One-Year Breaks in Servicewithout any adjustment for the earnings, his expenses, or her Years losses or gains of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated the assets credited to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant againAccount since the date forfeited, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted recredited to his Account (or to a separate account as described in determining the Vested Percentage of his or her Account balances; howeverSection 7.06, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant if applicable) but only if he repays to the Plan the entire amount which was distributed to him or her before the earlier of five years after the fifth anniversary date of his or her reemployment by an Employer or the date he or she has five incurs 5 consecutive One1-Year Breaks year breaks in Serviceservice following the date of the distribution the amount previously distributed to him, without interest, under Section 7.05. If EXHIBIT 4.1 page 29 an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restorationEmployee resumes employment before 5 consecutive 1-year breaks in service, the Employer will make a special restoration contribution under section 4.15 Employee shall be deemed to have repaid such distribution on the Participant's Accountsdate of his reemployment. This allocation of Forfeitures Upon such an actual or contributiondeemed repayment, as applicable, must be made no later than the last day provisions of the Plan Year (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account following his termination of employment, the Plan Year in which non-vested portion of his Account shall be forfeited after the Participant made the repayment has incurred five consecutive 1-year breaks in service as defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his or her prior distributiona Participant's withdrawal of Employee contributions.

Forfeitures. If a Participant terminates his employment, any portion of his Account (aincluding any amounts credited after his termination of employment) If, at not payable to him under Section 7.05 will be forfeited by him upon the earlier complete distribution to him of the date when distributions from a Participant's Account begin or at the date he or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage vested portion of less than 100% in any his Account, there will be a Forfeiture equal if any, subject to the amount possibility of reinstatement as described in that Account in excess the following paragraph. For purposes of this paragraph, if the value of an Employee's vested Account balance is zero, the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will Employee shall be deemed to have received a distribution of his or her entire vested interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration immediately following termination of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures employment. Such forfeitures will be applied to meet reduce the contributions of the Employer Money Purchase Contribution obligation, unless it is elected in next payable under the Adoption Agreement to instead Plan (or additionally apply Forfeitures in one or more administrative expenses of the following ways, Plan); the forfeitures shall be held in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) money market fund pending such application. If a Participant suffered a Forfeiture forfeits any portion of his Account under section 7.11(a)the preceding paragraph but again becomes an Employee after such date, then becomes a Participant againthe amount so forfeited, but after having five consecutive One-Year Breaks in Servicewithout any adjustment for the earnings, his expenses, or her Years losses or gains of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated the assets credited to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant againAccount since the date forfeited, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted recredited to his Account (or to a separate account as described in determining the Vested Percentage of his or her Account balances; howeverSection 7.06, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant if applicable) but only if he repays to the Plan the entire amount which was distributed to him or her before the earlier of five years after the fifth anniversary date of his or her reemployment by an Employer or the date he or she has five incurs 5 consecutive One1-Year Breaks year breaks in Serviceservice following the date of the distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restorationEmployee resumes employment before 5 consecutive 1-year breaks in service, the Employer will make a special restoration contribution under section 4.15 Employee shall be deemed to have repaid such distribution on the Participant's Accountsdate of his reemployment. This allocation of Forfeitures Upon such an actual or contributiondeemed repayment, as applicable, must be made no later than the last day provisions of the Plan Year (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account following his termination of employment, the Plan Year in which non-vested portion of his Account shall be forfeited after the Participant made the repayment has incurred five consecutive 1-year breaks in service as defined in Section 2.01(a) (33). No forfeitures will occur solely as a result of his or her prior distributiona Participant's withdrawal of Employee contributions.

Forfeitures. (a) If, at the earlier With respect to all or any portion of the date when distributions from a Participant's ESOP Account begin and Matching Company Contributions Account which are subject to forfeiture under Article V(C) below (Early Retirement; Vesting Schedule, etc.) - (1) With respect to the ESOP Account, or at portion thereof, of a Participant which is forfeited under Article V(C) below (Early Retirement; Vesting Schedule, etc.) or any other provision of this Agreement, on the date he such Account or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage of less than 100% in any Account, there will be a Forfeiture equal to the amount in that Account in excess of the value of the Account multiplied by the Participant's Vested Percentage in the Account, unless it portion thereof is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will be deemed to have received a distribution of his or her entire interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(aArticle V(C)(4), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures will be applied to meet the Employer Money Purchase Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more case of a Participant who consents to, and receives, the immediate payment of the following ways, in any orderVested portion of his ESOP Account pursuant to Article V(E), as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) If a Participant suffered a Forfeiture under section 7.11(a), then becomes a Participant again, but after having five consecutive One-Year Breaks in Service, his or her Years of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant again, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted in determining the Vested Percentage of his or her Account balances; however, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant repays the Plan the entire amount which was distributed to him or her before the earlier of the fifth anniversary of his or her reemployment by an Employer or the date he or she has five consecutive One-Year Breaks in Service. If the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restoration, the Employer will make a special restoration contribution under section 4.15 to the Participant's Accounts. This allocation of Forfeitures or contribution, as applicable, must be made no later than the last day of the Plan Year following in which the Participant's employment terminates, and (ii) in the case of a Participant who does not so consent to, and does not receive, the immediate payment of the Vested portion of his ESOP Account, as of the last day of the Plan Year in which the nonvested portion of such Account is forfeited, such forfeited amount shall be credited to other ESOP Accounts, as provided by Article IV(A-2) above (Allocation of ESOP Contributions and Forfeitures). If the Participant made the repayment is not vested in any part of his ESOP Account, he shall be deemed to have elected to receive the Vested part of his ESOP Account, namely, zero, in a Lump Sum upon termination of his employment. (2) Matching Company Contributions forfeited under Article V(C) shall be treated in the same manner as forfeited ESOP Contributions under (1) above as if the terms Matching Company Contributions and Matching Company Contributions Accounts were substituted for the terms ESOP Contributions and ESOP Accounts, except that instead of allocating such forfeited Matching Company Contributions to the Matching Company Contribution Accounts of other Participants such forfeited amounts shall be applied to reduce Matching Company Contributions otherwise authorized to be made to the Trust for the Plan Year in which the forfeiture occurred or her prior distributionfor the next following Plan Year or Plan Years and pending such application shall be held in a suspense account in the 401(k) portion of the Trust.

Forfeitures. If a Participant terminates his employment, any portion of his Account (aincluding any amounts credited after his termination of employment) If, at not payable to him under Section 7.05 will be forfeited by him upon the earlier complete distribution to him of the date when distributions from a Participant's Account begin or at the date he or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage vested portion of less than 100% in any his Account, there will be a Forfeiture equal if any, subject to the amount possibility of reinstatement as described in that Account in excess the following paragraph. For purposes of this paragraph, if the value of an Employee's vested account balance is zero, the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will Employee shall be deemed to have received a distribution of his or her entire vested interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration immediately following termination of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures employment. Such forfeitures will be applied to meet reduce the contributions of the Employer Money Purchase Contribution obligation, unless it is elected in next payable under the Adoption Agreement to instead Plan (or additionally apply Forfeitures in one or more administrative expenses of the following ways, Plan); the forfeitures shall be held in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) money market fund pending such application. If a Participant suffered a Forfeiture forfeits any portion of his Account under section 7.11(a)the preceding paragraph but does again become an Employee after such date, then becomes a Participant againthe amount so forfeited, but after having five consecutive One-Year Breaks in Servicewithout any adjustment for the earnings, his expenses, or her Years losses or gains of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated the assets credited to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant againAccount since the date forfeited, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted recredited to his Account (or to a separate account as described in determining the Vested Percentage of his or her Account balances; howeverSection 7.06, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant if applicable) but only if he repays to the Plan the entire amount which was distributed to him or her before the earlier of five years after the fifth anniversary date of his or her reemployment by an Employer or the date he or she has five incurs 5 consecutive One1-Year Breaks year breaks in Serviceservice following the date of the distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restorationEmployee resumes employment before 5 consecutive 1-year breaks in service, the Employer will make a special restoration contribution under section 4.15 Employee shall be deemed to have repaid such distribution on the Participant's Accountsdate of his reemployment. This allocation of Forfeitures Upon such an actual or contributiondeemed repayment, as applicable, must be made no later than the last day provisions of the Plan Year (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of this date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account following his termination of employment, the Plan Year in which non-vested portion of his Account shall be forfeited after the Participant made the repayment has incurred five consecutive 1-year breaks in service as defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his or her prior distributiona Participant's withdrawal of Employee contributions.

Forfeitures. (a) IfExcept as provided in Subsection (b), at the earlier of the date when distributions no amount credited to a Participant shall be forfeited upon Severance from a Participant's Account begin or at the date Service until he or she has incurs five consecutive One-Year Breaks in Service, he one year Periods of Severance or she has dies while not an Employee. When a Vested Percentage of less than 100% in any Account, there will be a Forfeiture equal to the amount in that Account in excess of the value of the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has incurs five consecutive One-Year Breaks in Serviceone year Periods of Severance or dies while not an Employee, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each nonvested portion of his or her Accounts which is not a Forfeiture under this section, he or she will Profit Sharing Account shall be deemed to have received a distribution of his or her entire interest in the Planforfeited. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(aNotwithstanding Subsection (a), but will otherwise be treated as if a Forfeiture under section 7.11. Participant's entire vested Accounts are distributed (cor deemed distributed pursuant to Section 7.05) Forfeitures will first be applied to make and restoration of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures will be applied to meet the Employer Money Purchase Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) If a Participant suffered a Forfeiture under section 7.11(a), then becomes a Participant again, but after having five consecutive One-Year Breaks in Service, his or her Years of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant again, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted in determining the Vested Percentage of his or her Account balances; however, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant repays the Plan the entire amount which was distributed to him or her before the earlier of the fifth anniversary of his or her reemployment by an Employer or the date he or she has five consecutive One-Year Breaks in Service. If the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restoration, the Employer will make a special restoration contribution under section 4.15 to the Participant's Accounts. This allocation of Forfeitures or contribution, as applicable, must be made no later than the last day end of the Plan Year following the Plan Year in which the Participant made incurs a Severance from Service, the repayment nonvested portion of his or her prior the Participant's Accounts shall be forfeited immediately upon the distribution. If a former Participant is reemployed by the Employer, the amount forfeited pursuant to the preceding sentence shall be restored if the Participant repays to the Trust the full amount distributed to him before the date on which he incurs S consecutive one year Periods of Severance after the date of the distribution. Amounts restored shall come from Trust income and, to the extent necessary, forfeitures. If Trust income and forfeitures are insufficient to restore the forfeited amounts, the Employer shall make an additional contribution sufficient to restore the forfeited amount. The additional Employer contribution shall not constitute an Annual Addition. (c) The total dollar amount of all interests forfeited during a Plan Year shall be held in a separate suspense account until the last day of the Plan Year. The forfeited amounts shall be allocated as of the last day of the Plan Year among the Profit Sharing Accounts of Participants on that date, as provided in Section 4.06 for the allocation of Profit Sharing Contributions.

Forfeitures. If a Participant terminates his employment, any portion of his Account (aincluding any amounts credited after his termination of employment) If, at not payable to him under Section 7.05 will be forfeited by him upon the earlier complete distribution to him of the date when distributions from a Participant's Account begin or at the date he or she has five consecutive One-Year Breaks in Service, he or she has a Vested Percentage vested portion of less than 100% in any his Account, there will be a Forfeiture equal if any, subject to the amount possibility of reinstatement as described in that Account in excess the following paragraph. For purposes of this paragraph, if the value of an Employee's vested Account balance is zero, the Account multiplied by the Participant's Vested Percentage in the Account, unless it is elected in the Adoption Agreement that such Forfeiture will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once a Participant has received distribution of the entire amount in each of his or her Accounts which is not a Forfeiture under this section, he or she will Employee shall be deemed to have received a distribution of his or her entire vested interest in the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration immediately following termination of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures employment. Such forfeitures will be applied to meet reduce the contributions of the Employer Money Purchase Contribution obligation, unless it is elected in next payable under the Adoption Agreement to instead Plan (or additionally apply Forfeitures in one or more administrative expenses of the following ways, Plan); the forfeitures shall be held in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) money market fund pending such application. If a Participant suffered a Forfeiture forfeits any portion of his Account under section 7.11(a)the preceding paragraph but again becomes an Employee after such date, then becomes a Participant againthe amount so forfeited, but after having five consecutive One-Year Breaks in Servicewithout any adjustment for the earnings, his expenses, or her Years losses or gains of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated the assets credited to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant againAccount since the date forfeited, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted recredited to his Account (or to a separate account as described in determining the Vested Percentage of his or her Account balances; howeverSection 7.06, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant if applicable) but only if he repays to the Plan the entire amount which was distributed to him or her before the earlier of five years after the fifth anniversary date of his or her reemployment by an Employer or the date he or she has five incurs 5 consecutive One1-Year Breaks year breaks in Serviceservice following the date of the distribution the amount previously distributed to him, without interest, under Section 7.05. If an 35 60 Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restorationEmployee resumes employment before 5 consecutive 1-year breaks in service, the Employer will make a special restoration contribution under section 4.15 Employee shall be deemed to have repaid such distribution on the Participant's Accountsdate of his reemployment. This allocation of Forfeitures Upon such an actual or contributiondeemed repayment, as applicable, must be made no later than the last day provisions of the Plan Year (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account following his termination of employment, the Plan Year in which non-vested portion of his Account shall be forfeited after the Participant made the repayment has incurred five consecutive 1-year breaks in service as defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his or her prior distributiona Participant's withdrawal of Employee contributions.

Forfeitures. (a) IfIf an Employee terminates service, at and the earlier value of the date when distributions Employee's vested Account balance derived from Employer and Employee contributions is not greater than $3,500 (May elect in the Adoption Agreement to substitute a Participant's Account begin dollar amount that is $5,000 or at less, for Plan Years beginning after August 5, 1997.), and the date he or she has five consecutive One-Year Breaks in Service, he or she has Employee receives a Vested Percentage of less than 100% in any Account, there will be a Forfeiture equal to the amount in that Account in excess distribution of the value of the entire vested portion of such Account multiplied by balance, the nonvested portion shall be treated as a Forfeiture, unless elected otherwise in the Adoption Agreement, the last day of the Plan Year in which the Participant's Vested Percentage in entire vested interest is distributed. If an Employee would have received a distribution under the Accountpreceding sentence but for the fact that the Employee's vested Account balance exceeded $5,000, unless or such lesser amount as elected above, when the Employee terminated service and if at a later time such Account balance is reduced such that it is not greater than $5,000, or such lesser amount as elected in above, the Adoption Agreement that such Forfeiture Employee will not occur until the date the Participant has five consecutive One-Year Breaks in Service, even if distributions had been made or begun before that date. Once receive a Participant has received distribution of such Account balance and the entire amount in each nonvested portion will be treated as a forfeiture. If the value of his or her Accounts which an Employee's vested Account balance is not a Forfeiture under this sectionzero, he or she will the Employee shall be deemed to have received a distribution of his or her entire interest such vested Account balance. A Participant's vested Account balance shall not include accumulated deductible Employee contributions within the meaning of section 72(o)(5)(B) of the Code for Plan Years beginning prior to January 1, 1989. Unless otherwise elected in the Adoption Agreement, if an Employee terminates service, and elects, in accordance with the provisions of the Plan. (b) Any Excess Aggregate Contributions forfeited under section 4.10 will not , to receive the value of the Employee's vested Account balance, the nonvested portion shall be treated as a Forfeiture under section 7.11(a), but will otherwise be treated as a Forfeiture under section 7.11. (c) Forfeitures will first be applied to make and restoration of prior Forfeitures described in section 7.11(f) and then as follows: (i) If the Plan is established using Adoption Agreement NS-1, Forfeitures will be applied to meet the Employer Money Purchase Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Money Purchase Contribution, to be allocated to Participants' Money Purchase Accounts in the same manner as other Employer Money Purchase Contributions under section 4.3. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Money Purchase Contribution, to be allocated to the Money Purchase Accounts of all Participants under section 4.3(e)(i). (ii) If the Plan is established using Adoption Agreement NS-2, Forfeitures from Employer Profit Sharing Accounts will be applied to meet the Employer Profit Sharing Contributions obligation, and Forfeitures from Matching Contribution Accounts will be used to meet the Employer Matching Contribution obligation, unless it is elected in the Adoption Agreement to instead or additionally apply Forfeitures in one or more of the following ways, in any order, as specified in the Adoption Agreement: (A) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contribution Accounts under section 4.2 or 4.4, as applicable. (B) To reduce Plan expenses not paid by an Employer, in the same manner as if paid by an Employer under section 13.5. (C) As an additional Employer Profit Sharing or Matching Contribution, to be allocated to Participants' Employer Profit Sharing Contribution or Matching Contributions Accounts in the same manner as if they were Employer Profit Sharing Contributions being allocated under section 4.2(f)(i). (d) All Forfeitures will be allocated under paragraph (c) among all Participants in the Plan who are otherwise eligible to receive an Employer contribution of the type that was forfeited, unless one or both of the following is elected in the Adoption Agreement: (i) Forfeitures will only be allocated among Participants who are Nonhighly Compensated Employees. (ii) Forfeitures from a Participant will be allocated only among otherwise eligible Participants employed by the Employer who employed that Participant. (e) If a Participant suffered a Forfeiture under section 7.11(a), then becomes a Participant again, but after having five consecutive One-Year Breaks in Service, his or her Years of Vesting Service after that period of One-Year Breaks in Service will not be taken into account in determining his or her Vested Percentage in amounts allocated to his or her Accounts before that period of One-Year Breaks in Service. (f) If a Participant suffered a Forfeiture on account of a distribution made before he or she had five consecutive One-Year Breaks in Service and then becomes a Participant again, when he or she has still not had five consecutive One-Year Breaks in Service, all his or her Years of Vesting Service will be counted in determining the Vested Percentage of his or her Account balances; however, those Account balances will not include any amount which was treated as a Forfeiture unless the Participant repays the Plan the entire amount which was distributed to him or her before the earlier of the fifth anniversary of his or her reemployment by an Employer or the date he or she has five consecutive One-Year Breaks in Service. If the Participant makes such a repayment an amount equal to the amounts previously forfeited from those Accounts will be restored to the Participant's Accounts from Forfeitures which are available for allocation under section 7.11(c). To the extent Forfeitures which are available for allocation under section 7.11(c) are not sufficient to satisfy such restoration, the Employer will make a special restoration contribution under section 4.15 to the Participant's Accounts. This allocation of Forfeitures or contribution, as applicable, must be made no later than the last day of the Plan Year in which all of the Participant's vested interest is distributed from the Plan. If the Employee elects to have distributed less than the entire vested portion of the Account balance derived from Employer contributions, the part of the nonvested portion that will be treated as a Forfeiture is the total nonvested portion multiplied by a fraction, the numerator of which is the amount of the distribution attributable to Employer contributions and the denominator of which is the total value of the vested Employer-derived Account balance. If an Employee receives a distribution of an amount deducted from his Account when he has less than a one hundred percent (100%) vested and nonforfeitable interest in the Account and the Employee resumes employment covered under the Plan, the Employee's Employer-derived Account balance shall be restored to the amount on the date of distribution if the Employee repays to the Plan the full amount of the distribution attributable to Employer contributions before the earlier of five (5) years after the first date on which the Participant is subsequently re-employed by the Employer, or the date the Participant incurs five (5) consecutive Breaks in Service following the date of the distribution. If an Employee is deemed to receive a distribution pursuant to this Section, and the Employee resumes employment covered under the Plan before the date the Participant incurs five (5) consecutive Breaks in Service, upon the reemployment of such Employee, the Employer-derived account balance of the Employee will be restored to the amount on the date of such deemed distribution. Unless otherwise elected in the Adoption Agreement, such Forfeiture shall be allocated in the same manner as a contribution by the Employer for the year in which said Forfeiture occurred. If elected in the Adoption Agreement, a Participant or Beneficiary due a benefit who cannot be located shall forfeit such benefit in the Plan Year in which it is determined the Participant cannot be located. If a benefit is forfeited because the Participant or Beneficiary cannot be found, such benefit will be reinstated if a claim is made by the repayment Participant or Beneficiary. The Employer may elect in the Adoption Agreement to use Forfeitures to offset administrative expenses of the Plan to the extent the expenses are Plan expenses and not settlor expenses. If a Participant is re-employed following a Break in Service and is entitled to restoration of any amount of his or her prior distributionAccount that was forfeited as a result of such Break in Service, such amount shall be restored in the manner specified in the Adoption Agreement.