Common use of Special Rules for Integrated Plans Clause in Contracts

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%% 42 8

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Nonstandardized and Money Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Integration Level Purchase Profit Sharing --------------------------------------------------------------------------------------------------------- Sharing ------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% (TWB) More than $0 but not more than that 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% of TWB More than 80% of TWB but not more than that TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the tie same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption AgreementAgteement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB ofTWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB Twil 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- -------------------------------------- -------------------------- -------------------------- ------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% than 20% of TWB More than 20% of TWB but 4.3% 1.3% 4.3% not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%% -14-

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------------------------------------ Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 2020 % of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Money Top-Heavy Profit Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same same' Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%

Special Rules for Integrated Plans. This Plan may not allocate contributions based on an integrated formula if the Employer maintains any other plan that provides for allocation of contributions based on an integrated formula that benefits any of the same Participants. If the Employer has selected the integrated contribution or allocation formula in the Adoption Agreement, then the maximum disparity rate shall be determined in accordance with the following table. MAXIMUM DISPARITY RATE Integration Level Top-Heavy Nonstandardized and Integration Level Money Purchase Profit Sharing Non-Top-Heavy Profit Sharing --------------------------------------------------------------------------------------------------------- Taxable Wage Base (TWB) 5.7% 2.7% 5.7% More than $0 but not more than 20% of TWB 5.7% 2.7% 5.7% More than 20% of TWB but not more than 80% of TWB 4.3% 1.3% 4.3% More than 80% of TWB but not more than TWB 5.4% 2.4% 5.4%