Common use of LIMITATIONS ON ALLOCATIONS The Employer's contribution Clause in Contracts

LIMITATIONS ON ALLOCATIONS The Employer's contribution. (including Salary Savings Agreement amounts) when allocated to eligible Participants for any Plan Year shall not exceed the lesser of 15% of each Participant's Compensation or $30,000 [as indexed under Code Section 415]. In addition, the Employer's contribution shall also bear a uniform relationship to the total Compensation of each Participant. For purposes of the preceding sentence, the Employer's contribution to the Old Age, Survivors and Disability Insurance program may be considered as part of the Employer's contribution. Employer contributions to the Old Age, Survivors and Disability Insurance Program may not be considered under this Plan if it is considered under any other plan of the Employer. 3.3 ALLOCATION FORMULAS The Employer's contribution shall be allocated among eligible Participants in accordance with one of the formulas provided below. Employees and former Employees employed by the Employer at any time during the Plan Year, who met the eligibility requirements at any time during the Plan Year, shall share in the Employer's contribution for such Plan Year, even though no longer employed. The Employer's contribution shall automatically be allocated in accordance with paragraph (a) unless paragraph (b) is selected in the Adoption Agreement. (a) PROPORTIONATE ALLOCATION The Employer's contribution for each Plan Year shall be allocated to the IRA xx each eligible Employee in the same portion as such Employee's Compensation [not in excess of $150,000 as adjusted for inflation under Code Section 401(a)(17)] for such Plan Year bears to all eligible Employees' Compensation for that year. (b) INTEGRATED ALLOCATION The Employer's contribution for the Plan Year shall be allocated to each eligible Participant (using his or her Compensation earned during the Plan Year) as follows: (i) First, to the extent contributions are sufficient, all Participants will receive an allocation equal to 3% of their Compensation. (ii) Next, any remaining Employer Contributions will be allocated to Participants who have Compensation in excess of the Taxable Wage Base (excess Compensation) as in effect at the beginning of the Plan Year. Each such Participant will receive an allocation in the ratio that his or her excess Compensation bears to the excess Compensation of all Participants. Participants may only receive an allocation of 3% of excess Compensation. (iii) Next, any remaining Employer contributions will be allocated to all Participants in the ratio that their Compensation plus excess Compensation bears to the total Compensation plus excess Compensation of all Participants. Participants may only receive an allocation of up to 2.7% of their Compensation plus excess Compensation, under this allocation method. NOTE: If the Plan is not Top-Heavy or if the Top-Heavy minimum contribution or benefit is provided under another Plan [see Section 8 of the Adoption Agreement] covering the same Employees, sub-paragraphs (i) and (ii) above may be disregarded and 5.7% may be substituted for 2.7% where it appears in (iii) above. (iv) Next, any remaining Employer contributions will be allocated to all Participants in the ratio that each Participant's Compensation bears to all Participants' Compensation. 3.4

LIMITATIONS ON ALLOCATIONS The Employer's contribution. (including Salary Savings Agreement amounts) when allocated to eligible Participants for any Plan Year shall not exceed the lesser of 15% of each Participant's Compensation or $30,000 [as indexed under Code Section 415]. In addition, the Employer's contribution shall also bear a uniform relationship to the total Compensation of each Participant. For purposes of the preceding sentence, the Employer's contribution to the Old Age, Survivors and Disability Insurance program may be considered as part of the Employer's contribution. Employer contributions to the Old Age, Survivors and Disability Insurance Program may not be considered under this Plan if it is considered under any other plan of the Employer. 3.3 ALLOCATION FORMULAS The Employer's contribution shall be allocated among eligible Participants in accordance with one of the formulas provided below. Employees and former Employees employed by the Employer at any time during the Plan Year, who met the eligibility requirements at any time during the Plan Year, shall share in the Employer's contribution for such Plan Year, even though no longer employed. The Employer's contribution shall automatically be allocated in accordance with paragraph (a) unless paragraph (b) is selected in the Adoption Agreement. (a) PROPORTIONATE ALLOCATION The Employer's contribution for each Plan Year shall be allocated to the IRA xx of each eligible Employee in the same portion as such Employee's Compensation Employee'x Xompensation [not in excess of $150,000 as adjusted for inflation under Code Section 401(a)(17)] for such Plan Year bears to all eligible Employees' Compensation for that year. (b) INTEGRATED ALLOCATION The Employer's contribution for the Plan Year shall be allocated to each eligible Participant (using his or her Compensation earned during the Plan Year) as follows: (i) First, to the extent contributions are sufficient, all Participants will receive an allocation equal to 3% of their Compensation. (ii) Next, any remaining Employer Contributions will be allocated to Participants who have Compensation in excess of the Taxable Wage Base (excess Compensation) as in effect at the beginning of the Plan Year. Each such Participant will receive an allocation in the ratio that his or her excess Compensation bears to the excess Compensation of all Participants. Participants may only receive an allocation of 3% of excess Compensation. (iii) Next, any remaining Employer contributions will be allocated to all Participants in the ratio that their Compensation plus excess Compensation bears to the total Compensation plus excess Compensation of all Participants. Participants may only receive an allocation of up to 2.7% of their Compensation plus excess Compensation, under this allocation method. NOTE: If the Plan is not Top-Heavy or if the Top-Heavy minimum contribution or benefit is provided under another Plan [see Section 8 of the Adoption Agreement] covering the same Employees, sub-paragraphs (i) and (ii) above may be disregarded and 5.7% may be substituted for 2.7% where it appears in (iii) above. (iv) Next, any remaining Employer contributions will be allocated to all Participants in the ratio that each Participant's Compensation bears to all Participants' Compensation. 3.4