Common use of Plan Provision Clause in Contracts

Plan Provision. Family Aggregation Did the Pre-SBJPA Family Aggregation rules of Code Sections 401(a)(17)(a) and 414(q)(6), both in effect for Plan Years beginning before January 1, 1997, continue to apply for any purpose for Plan Years beginning after 1996? x No ¨ Yes; explain the application: ____________________________________________________________________________ If this rule was subsequently discontinued, indicate when rule no longer applied: Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules.

Plan Provision. Family Aggregation Did the Pre-SBJPA Family Aggregation rules of Code Sections 401(a)(17)(a) and 414(q)(6), both in effect for Plan Years beginning before January 1, 1997, continue to apply for any purpose for Plan Years beginning after 1996? x * No ¨ * Yes; explain the application: ____________________________________________________________________________ If this rule was subsequently discontinued, indicate when rule no longer applied: Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules.

Plan Provision. Family Aggregation FAMILY AGGREGATION Did the Pre-SBJPA Family Aggregation rules of Code Sections 401(a)(17)(a) and 414(q)(6), both in effect for Plan Years beginning before January 1, 1997, continue to apply for any purpose for Plan Years beginning after 1996? x [X] No ¨ [ ] Yes; explain the application: ____________________________________________________________________________ . If this rule was subsequently discontinued, indicate when rule no longer applied: Employers who adopt this Prototype Plan may not elect to continue to apply the pre_______. EMPLOYERS WHO ADOPT THIS PROTOTYPE PLAN MAY NOT ELECT TO CONTINUE TO APPLY THE PRE-SBJA Family Aggregation rules.FAMILY AGGREGATION RULES. 40

Plan Provision. Family Aggregation Did the Pre-SBJPA Family Aggregation rules of Code Sections 401(a)(17)(a) and 414(q)(6), both in effect for Plan Years beginning before January 1, 1997, continue to apply for any purpose for Plan Years beginning after 1996? x ¨ No 39 §401(k) Plan AA #010 ¨ Yes; explain the application: ____________________________________________________________________________ If this rule was subsequently discontinued, indicate when rule no longer applied: Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules.

Plan Provision. Family Aggregation Did the Pre-SBJPA Family Aggregation rules of Code Sections 401(a)(17)(a) and 414(q)(6), both in effect for Plan Years beginning before January 1, 1997, continue to apply for any purpose for Plan Years beginning after 1996? x [ ] No ¨ [ ] Yes; explain the application: ____________________________________________________________________________ ------------------------------- -------------------------------------------------------------------------------- If this rule was subsequently discontinued, indicate when rule no longer applied: Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules.

Plan Provision. Family Aggregation Did the Pre-SBJPA Family Aggregation rules of Code Sections 401(a)(17)(a) and 414(q)(6), both in effect for Plan Years beginning before January 1, 1997, continue to apply for any purpose for Plan Years beginning after 1996? x [ ] No ¨ [ ] Yes; explain the application: ____________________________________________________________________________ If this rule was subsequently discontinued, indicate when rule no longer applied: Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules.