Common use of Non-Safe Harbor Non-Elective Contributions Clause in Contracts

Non-Safe Harbor Non-Elective Contributions. A Participant’s Compensation for purposes of Non-Safe Harbor Non-Elective Contributions contributed under Section 7 of the Adoption Agreement will be determined as selected below. (a) Compensation is defined as: (check one) x Form W-2 Compensation ¨ Code §3401 Compensation ¨ Safe Harbor Code §415 Compensation (b) Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one) x Be included as Compensation ¨ Not be included as Compensation (c) The Compensation measuring period is the: (check one) x Plan Year ¨ Fiscal Year ending on or within the Plan Year ¨ Calendar year ending on or within the Plan Year (d) x The following categories of remuneration will not be counted as Compensation: (check all that apply) ¨ 1) Compensation received prior to becoming a Participant for Non-Safe Harbor Matching Contributions ¨ 2) Compensation received while an ineligible Employee under Section 3.1(e) of the Adoption Agreement ¨ 3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) ¨ 4) Post-Severance Compensation 1 ¨ 5) Deemed 125 Compensation 1 ¨ 6) Bonuses 1 ¨ 7) Overtime 1 ¨ 8) Commissions 1

Non-Safe Harbor Non-Elective Contributions. A Participant’s Compensation for purposes of Non-Safe Harbor Non-Elective Contributions contributed under Section 7 of the Adoption Agreement will be determined as selected below. (a) Compensation is defined as: (check one) x Form W-2 Compensation ¨ Code §3401 Compensation ¨ Safe Harbor Code §415 Compensation (b) Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one) x Be included as Compensation ¨ Not be included as Compensation (c) The Compensation measuring period is the: (check one) x Plan Year ¨ Fiscal Year ending on or within the Plan Year ¨ Calendar year ending on or within the Plan Year (d) x The following categories of remuneration will not be counted as Compensation: (check all that apply) ¨ x 1) Compensation received prior to becoming a Participant for Non-Safe Harbor Matching Non-Elective Contributions ¨ x 2) Compensation received while an ineligible Employee under Section 3.1(e) of the Adoption Agreement ¨ x 3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) ) ¨ 4) Post-Severance Compensation 1 Compensation1 ¨ 5) Deemed 125 Compensation 1 Compensation1 ¨ 6) Bonuses 1 Bonuses1 ¨ 7) Overtime 1 Overtime1 ¨ 8) Commissions 1Commissions1

Non-Safe Harbor Non-Elective Contributions. A Participant’s Compensation for purposes of Non-Safe Harbor Non-Elective Contributions contributed under Section 7 of the Adoption Agreement will be determined as selected below. (a) Compensation is defined as: (check one) x Form W-2 Compensation ¨ Code §3401 Compensation ¨ Safe Harbor Code §415 Compensation (b) Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one) x Be included as Compensation ¨ Not be included as Compensation (c) The Compensation measuring period is the: (check one) x Plan Year ¨ Fiscal Year ending on or within the Plan Year ¨ Calendar year ending on or within the Plan Year (d) x The following categories of remuneration will not be counted as Compensation: (check all that apply) ¨ 1) Compensation received prior to becoming a Participant for Non-Safe Harbor Matching Non-Elective Contributions ¨ 2) Compensation received while an ineligible Employee under Section Sections 3.1(e) of the Adoption Agreement ¨ 3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) ¨ 4) Post-Severance Compensation 1 1 ¨ 5) Deemed 125 Compensation 1 ¨ 6) Bonuses 1 ¨ 7) Overtime 1 ¨ 8) Commissions 1

Non-Safe Harbor Non-Elective Contributions. A Participant’s Compensation for purposes of Non-Safe Harbor Non-Elective Contributions contributed under Section 7 of the Adoption Agreement will be determined as selected below. (a) Compensation is defined as: (check one) x þ Form W-2 Compensation ¨ o Code §3401 Compensation ¨ o Safe Harbor Code §415 Compensation (b) Elective contributions under Code §125, §132(f)(4), §401(k), §402(h), §403(b), §457(b) and §414(h)(2) will: (check one) x þ Be included as Compensation ¨ o Not be included as Compensation (c) The Compensation measuring period is the: (check one) x þ Plan Year ¨ o Fiscal Year ending on or within the Plan Year ¨ o Calendar year ending on or within the Plan Year (d) x o The following categories of remuneration will not be counted as Compensation: (check all that apply) ¨ o 1) Compensation received prior to becoming a Participant for Non-Safe Harbor Matching Non-Elective Contributions ¨ o 2) Compensation received while an ineligible Employee under Section 3.1(e) of the Adoption Agreement ¨ o 3) All items in Regulation §1.414(s)-1(c)(3) (i.e., expense allowances, fringe benefit, moving expenses, etc.) ¨ o 4) Post-Severance Compensation 1 ¨ 1 o 5) Deemed 125 Compensation 1 ¨ 1 o 6) Bonuses 1 ¨ 7) Overtime 1 ¨ 8) Commissions 1