Common use of Special Rules Clause in Contracts

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated made as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Yearsplan years, all and cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily mandatory disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, . if treated made as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall Shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members numbers (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period Period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes purpose of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The following special rules apply: (a) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more cash or deferred arrangements described in Section section 401(k) of the CodeCode (CODAs), that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangementCODA. If a Highly Compensated Employee participates in two or more cash or deferred arrangements CODAs that have different Plan Years, all cash or deferred arrangements CODAs ending with or within the same calendar year shall be treated as a single arrangementCODA. Notwithstanding the foregoing, certain plans CODAs shall be treated as separate CODAs if mandatorily disaggregated under pursuant to regulations under Section section 401(k) of the Code. 2. (b) In the event that this Plan satisfies the requirements of Sections section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section section 401(k) of the Code only if they have the same Plan Year. 3. (c) For purposes of determining the ADP of a Participant who is a 5% five-percent owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation "Applicable Compensation" of such a Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation "Applicable Compensation" for the Plan Year of family members (as defined in Section 414(q)(6) Family Members of the Code)such Participant. Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Non-Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (d) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 12-month period immediately following the Plan Year to which the contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. (1. ) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(kDCSTRPG792 Page 50 Defined Contribution Plan and Trust Document (2) of the Code. 2. In the event that this Plan satisfies the requirements of Sections Section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. (3. ) For purposes of determining the ADP of a Participant who is a 5% -percent owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Non-elective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members Family Members (as defined in Section 414(q)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining the ADP both for Participants who are not Highly Non-highly Compensated Employees and for Participants who are Highly Compensated Employees. (4. ) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Non-elective Contributions and Qualified Matching Contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which contributions relate. (5. ) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, used in such test. (6. ) The determination and treatment of the ADP amounts of any Participant participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. (1. The ADP ) For purposes of this section, the Contribution Percentage for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts allocated to his or her Individual Accounts account under two or more arrangements plans described in Section section 401(k) of the Code, Code that are maintained by the Employer, shall be determined as if the total of such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were Contribution Percentage Amounts was made under a single arrangementeach plan. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Yearsplan years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. (2. ) In the event that this Plan satisfies the requirements of Sections 401(ksections 401(m), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 section shall be applied by determining the ADP Contribution Percentage of Employees employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(ksection 401(m) of the Code only if they have the same Plan Year. (3. ) For purposes of determining the ADP Contribution Percentage of a Participant who is a 5% five-percent owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) Contribution Percentage Amounts and Compensation for the Plan Year of family members Family Members (as defined in Section section 414(q)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining the ADP Contribution Percentage both for Participants who are not Highly Nonhighly Compensated Employees and for Participants who are Highly Compensated Employees. (4. ) For purposes of determining the ADP Contribution Percentage test, Elective Deferrals, Qualified Nonelective Employee Contributions and Qualified Matching Contributions must be are considered to have been made before the last day of the 12 month period immediately following in the Plan Year in which contributed to which contributions relate. 5the trust. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.Employer

Special Rules. 1. (i) The ADP Deferral Percentage for any Participant who is a Highly Compensated Employee for the Plan Year Year, and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP testTest) allocated to his or her Individual Accounts under two or more cash or deferred arrangements described in Section section 401(k) of the Code, Code that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Yearsplan years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section section 401(k) of the Code. 2. (ii) In the event that this Plan satisfies the requirements of Sections section 401(k), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP Deferral Percentage of Employees as if all such plans were a single plan. For Plan Years beginning after December 31Any adjustments to the Non-Highly Compensated Employee ADP for the prior year will be made in accordance with Notice 98-1 and any superseding guidance, 1989, plans unless the Employer has elected in the Adoption Agreement to use the Current Year Testing method. Plans may be aggregated in order to satisfy Section section 401(k) of the Code only if they have the same Plan Yearplan year and use the same ADP testing method. 3. For (iii) Effective for Plan Years beginning before January 1, 1997, for purposes of determining the ADP Deferral Percentage of a Participant who is a 5% owner Five Percent Owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP testTest) and Testing Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Testing Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)Family Members. Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Non-Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (iv) For purposes of determining applying the ADP testTest, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which such contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test Test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. (vi) If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes apply section 410(b)(4)(B) of the ADP test, then (subject to such other Code in determining whether the Plan meets the minimum coverage requirements as may be prescribed by the Secretary of section 410(b)(1) of the Treasury) unless otherwise indicated Code, the Employer may, in determining whether the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet Plan satisfies the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan YearTest, the Plan Administrator may require Contributing Participants who are exclude from consideration all eligible Employees (other than Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by Employees) who have not met the Plan Administrator in minimum age and service requirements of section 410(a)(1)(A) of the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposesCode.

Special Rules. 1. (i) The ADP for any Participant who is deferral percentage of a Highly Compensated Employee Participant for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Code Section 401(k) of the Code), that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee Participant participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations promulgated under Code Section 401(k) of the Code). 2. (ii) In the event that this Plan satisfies the requirements of Sections Code Section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections of the Code only if aggregated with this Plan, then this Section 11.401 6.02 shall be applied by determining the ADP Average Deferral Percentages of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Code Section 401(k) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP deferral percentage of a Participant who is a 5% owner or one of the 10 most highly paid top ten Highly Compensated Employees, the Elective Deferrals (and and, if applicable, Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)his Family Members. Such Family members, with respect to such Highly Compensated Employees, Members shall be disregarded as separate Employees Participants in determining the ADP Average Deferral Percentage both for Participants who are not Non-Highly Compensated Employees Participants and for Participants who are Highly Compensated Employees. 4Participants. (iv) For purposes of determining applying the ADP Average Deferral Percentage test, Elective Deferrals, Deferrals and Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 12-month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k401 (k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k401 (k), 401(a)(4401 (a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k401 (k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Non-elective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Non-elective Contributions and Qualified Matching Contributions must be made before the last day of the 12 l2 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes purpose of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. requirement Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. (i) The ADP deferral percentage for any Participant who is the Plan Year of a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Code Section 401(k) of the Code), that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations promulgated under Code Section 401(k) of the Code). 2. (ii) In the event that this Plan satisfies the requirements of Sections Code Section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections of the Code only if aggregated with this Plan, then this Section 11.401 6.2 shall be applied by determining the ADP Average Deferral Percentages of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans Plans may be aggregated in order to satisfy Code Section 401(k) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP deferral percentage of a Participant who is a 5% owner or one of the 10 most highly paid top ten Highly Compensated Employees, the Elective Deferrals (and and, if applicable, Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)his Family Members. Such Family members, with respect to such Highly Compensated Employees, Members shall be disregarded as separate Employees Participants in determining the ADP Average Deferral Percentage both for Participants who are not Non-Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (iv) For purposes of determining applying the ADP Average Deferral Percentage test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 12-month period immediately following the Plan Year to which contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP Average Deferral Percentage test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or bothif any, used in such test. 6. (vi) The determination and treatment of the ADP amounts deferral percentage of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP (i) For purposes of this Section, the Contribution Percentage for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts allocated to his or her Individual Accounts Account under two or more plans described in section 401(a) of the Code or cash or deferred arrangements described in Section section 401(k) of the Code, Code that are maintained by the Employer, Employer shall be determined as if the total of such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) Contribution Percentage Amounts were made under a single arrangementplan. If Contribution Percentage Amounts are made on behalf of a Highly Compensated Employee participates in two or more cash or deferred arrangements plans that have different Plan Yearsplan years, all cash or deferred arrangements such plans that have plan years ending with or within the same calendar year shall be treated as a single arrangementplan. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(ksection 410(b) of the Code. 2. (ii) In the event that this Plan satisfies the requirements of Sections 401(ksection 401(m), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP ACP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31Any adjustments to the Non-Highly Compensated Employee ACP for the prior year will be made in accordance with Notice 98-1 and any superseding guidance, 1989, plans unless the Employer has elected in the Adoption Agreement to use the Current Year Testing method. Plans may be aggregated in order to satisfy Section 401(ksection 401(m) of the Code only if they have the same Plan Yearplan year and use the same ACP testing method. 3. For (iii) Effective for Plan Years beginning before January 1, 1997, for purposes of determining the ADP Contribution Percentage of a Participant who is a 5% owner Five Percent Owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals (Contribution Percentage Amounts and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Testing Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions Contribution Percentage Amounts and Qualified Matching Contributions, or both) and Testing Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)Family Members. Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP Contribution Percentage both for Participants who are not Non-Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (iv) For purposes of determining applying the ADP testACP Test, Elective Deferrals, Employee After-Tax Contributions are considered to have been made in the Plan Year in which contributed to the Trust. Qualified Matching Contributions and Qualified Nonelective Contributions and Qualified Matching Contributions must will be considered made before for a Plan Year if made no later than the last day end of the 12 twelve-month period immediately following beginning on the day after the close of the Plan Year to which contributions relateYear. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP ACP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. (vi) If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes apply section 410(b)(4)(B) of the ADP test, then (subject to such other Code in determining whether the Plan meets the minimum coverage requirements as may be prescribed by the Secretary of section 410(b)(1) of the Treasury) unless otherwise indicated Code, the Employer may, in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that determining whether the Plan Administrator determines that it is not likely that satisfies the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan YearACP Test, the Plan Administrator may require Contributing Participants who are exclude from consideration all eligible Employees (other than Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by Employees) who have not met the Plan Administrator in minimum age and service requirements of section 410(a)(1)(A) of the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposesCode.

Special Rules. (1. ) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and and/or Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts account under two Two (2) or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such and Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two (2) or more cash or deferred arrangements CODAs that have different Plan Years, all cash or deferred arrangements CODAs ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. (2. ) In the event that this Plan satisfies the requirements of Sections Section 401(k), 401(a)(4), or 410(b) of the Code only if is aggregated with one (1) or more other plans, or if one (1) or more other plans satisfy the requirements of such sections Sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. (3. ) For purposes of determining the ADP of a Participant who is a 5% 5- percent owner or one of the 10 ten most highly highly-paid Highly Highly- Compensated Employees, the Elective Deferrals (and Qualified Nonelective and/or Qualifies Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Non-elective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members Family Members (as defined in Section 414(q)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining the ADP both for Participants who are not Highly Non-highly Compensated Employees and for Participants who are Highly Compensated Employees. (4. ) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions Deferrals and Qualified Matching Non-elective Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. (5. ) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective satisfaction of the ADP test and the amount of Qualified Non- elective Contributions or Qualified Matching Contributions, or both, used in such test. (6. ) The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated desegregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 11-401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, both if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified ,Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section Compensated Employees, shall be disregarded as 414(q)(6) of the Code). Family members, with respect to such Highly Compensated separate Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees.. 83 45 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. A Participant is a Highly Compensated Employee for a particular Plan Year if he or she meets the definition of a Highly Compensated Employee in effect for that Plan Year. Similarly, a Participant is a non-Highly Compensated Employee for a particular Plan Year if he or she does not meet the definition of a Highly Compensated Employee in effect for that Plan Year. 2. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k401 (k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k401 (k) of the Code. 23. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 3.13(B)(3) of the Plan shall be applied by determining the ADP of Employees Participants as if all such plans Plans were a single planPlan. For Plan Years beginning after December 31Any adjustments to the non-Highly Compensated Employee ADP for the prior year will be made in accordance with IRS Notice 98-1 and any subsequent guidance provided by the IRS, 1989, plans unless the Adopting Employer has elected in the Adoption Agreement to use the current year testing method. Plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining Year and use the same ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employeestesting method. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day end of the 12 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated the Employer may elect, in a uniform and nondiscriminatory manner, to either include all Qualified Matching Contributions in the Adoption Agreement, ADP test or to include only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into accounttest. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their or cease future Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes. If the Plan Administrator requires Contributing Participants to reduce or cease making Elective Deferrals under this paragraph, the reduction or cessation shall begin with the Highly Compensated Employee with the largest amount of Elective Deferrals for the Plan Year on the date on which it is determined that the ADP test will not likely be satisfied. All remaining Highly Compensated Employees' Elective Deferrals for the Plan Year shall be limited to such amount. Notwithstanding the foregoing, if it is later determined that the ADP test for the Plan Year will be satisfied, Highly Compensated Employees shall be permitted to enroll as Contributing Participants in accordance with the terms of the Plan.

Special Rules. (1. ) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Employee Elective Deferrals (and Employer Qualified Nonelective Non- Elective Contributions or Employer Qualified Matching Contributions, or both, if treated as Employee Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Section section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Employee Elective Deferrals (and, if applicable, applicable such Employer Qualified Nonelective Contributions or Employer Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Codearrangements. (2. ) In the event that this Plan satisfies the requirements of Sections sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 section shall be applied by determining the ADP of Employees employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section section 401(k) of the Code only if they have the same Plan Year. (3. ) For purposes of determining the ADP of a Participant who is a 5% -percent owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Employee Elective Deferrals (and Employer Qualified Nonelective Non-elective Contributions or Employer Qualified Matching Contributions, or both, if treated as Employee Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Employee Elective Deferrals (and, if applicable, Employer Qualified Nonelective Non-elective Contributions and Employer Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members Family Members (as defined in Section 414(q)(6section 414(g)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining the ADP both for Participants who are not Highly Nonhighly Compensated Employees and for Participants who are Highly Compensated Employees. (4. ) For purposes of determining the ADP test, Employee Elective Deferrals, Employer Qualified Nonelective Non-elective Contributions and Employer Qualified Matching Contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which contributions relate. (5. ) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Employer Qualified Nonelective Non-Elective Contributions or Employer Qualified Matching Contributions, or both, used in such test. (6. ) The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP for any Participant who is (i) For purposes of this Section 6.03, the contribution percentage of a Highly Compensated Employee Participant for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Xxxxxxx allocated to his or her Individual Accounts accounts under two or more plans described in Code Section 401(a), or arrangements described in Code Section 401(k401(m) of the Code, that are maintained by the Employer, shall be determined as if the total of such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were Contribution Percentage Amounts was made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangementeach plan. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Code Section 401(k) of the Code401(m). 2. (ii) In the event that this Plan satisfies the requirements of Sections 401(kCode Section 401(m), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 6.03 shall be applied by determining the ADP Contribution Percentage of Employees Participants as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Code Section 401(k401(m) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP Contribution Percentage of a Participant who is a 5% owner or one of the 10 most highly paid top-ten Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) Contribution Percentage Amounts and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)his Family Members. Such Family members, with respect to such Highly Compensated Employees, Members shall be disregarded as separate Employees in determining the ADP Average Contribution Percentage both for Participants who are not Non-Highly Compensated Employees Participants and for Participants who are Highly Compensated EmployeesParticipants. 4. (iv) For purposes of determining applying the ADP Average Contribution Percentage test, Voluntary Nondeductible Contributions are considered to have been made in the Plan Year in which contributed to the Trust. Employer Matching Contributions, Elective Deferrals, Qualified Nonelective Matching Contributions and Qualified Matching Nonelective Contributions must will be considered made before for a Plan Year if made no later than the last day end of the 12 12-month period immediately following the Plan Year to which contributions such Contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP Average Contribution Percentage test and the amount of Qualified Matching Contributions and Qualified Nonelective Contributions or Qualified Matching Contributions, or bothif any, used in such test. 6. (vi) The determination and treatment of the ADP amounts contribution percentage of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test(vii) If, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such any Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated benefits Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by otherwise excludable from the Plan Administrator in the event that if the Plan Administrator anticipates that had imposed the greatest minimum age and service conditions permissible under Section 410(a) of the Code, and the Employer will not applies Section 410(b) of the Code separately to the portion of the Plan that benefits only Employees who satisfy age and service conditions under the Plan that are lower than the greatest minimum age and service conditions permissible under Section 410(a) and to the portion of the Plan that benefits Employees who have satisfied the greatest minimum age and service conditions permissible under Section 410(a), the Plan shall be able to deduct all Employer Contributions from its income treated as comprising two separate Plans and the Average Contribution Percentage test set forth in subsection (a) shall be applied separately for Federal income tax purposeseach group of Employees in each Plan.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and arid Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only Only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. (a) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals Before Tax Contributions (and Qualified Nonelective Contributions Non-elective Contributions, or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals Before Tax Contributions (and, if applicable, such Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both,) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. (b) In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b41O(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections Sections of the Code only if aggregated with this Plan, then this Section 11.401 section shall be applied by determining the ADP of Employees as if all such plans were a single planPlan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. (c) For purposes of determining the ADP of a Participant who is a 5% -percent owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals Before Tax Contributions (and Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals Before Tax Contributions for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals Before Tax Contributions (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Non-elective Contributions, or both) and Compensation for the Plan Year of family members Family Members (as defined in Section 414(q)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining the ADP both for Participants who are not Highly Non-highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (d) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Before Tax Contributions if treated as Before Tax Contributions and Qualified Matching Non-elective Contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which contributions relate. 5. (e) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, used in such test. 6. (f) The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. (i) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, Contributions or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. (ii) In the event that this Plan satisfies the requirements of Sections Section 401(k), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements requirement of such sections Sections of the Code only if aggregated with this Planplan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP of a Participant who is a 5% -percent owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions Contributions, or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members Family Members (as defined in Section 414(q)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly ar Nonhighly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (iv) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. (vi) The determination and treatment of the ADP amounts amount of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals (vii) For purposes of calculating Average Deferral Percentages for purposes of the ADP testTest, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Employer shall take Qualified Matching Contributions that are needed and Qualified Nonelective Contributions into account in amounts necessary to meet the ADP test Test. The amount and type of contribution to include shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required determined by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposesEmployer.

Special Rules. 1. (i) The ADP Actual Deferral Percentage for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Non-Elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP Actual Deferral Percentage test) allocated to his or her Individual Accounts accounts under two (2) or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two (2) or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. (ii) In the event that this Plan satisfies the requirements of Sections Section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one (1) or more other plans, or if one (1) or more other plans satisfy the requirements of such sections Sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP Actual Deferral Percentage of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP Actual Deferral Percentage of a Participant who is a 5% owner Owner or one (1) of the 10 ten (10) most highly highly-paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Non-elective Contributions or of Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP Actual Deferral Percentage test) and Compensation Compen sation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Non-elective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining determin ing the ADP Actual Deferral Percentage both for Participants who are not Highly Non-highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (iv) For purposes of determining Determining the ADP Actual Deferral Percentage test, Elective Deferrals, Qualified Nonelective Contributions Non-elective Con tributions and Qualified Matching Contributions must be made before the last day of the 12 month twelve (12)-month period immediately following the Plan Year to which contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP Actual Deferral Percentage test and the amount of Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, used in such test. 6. (vi) The determination and treatment of the ADP Actual Deferral Percentage amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. (i) The ADP for any Participant who is deferral percentage of a Highly Compensated Employee Participant for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Code Section 401(k) of the Code), that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee Participant participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations promulgated under Code Section 401(k) of the Code). 2. (ii) In the event that this Plan satisfies the requirements of Sections Code Section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections of the Code only if aggregated with this Plan, then this Section 11.401 6.02 shall be applied by determining the ADP Average Deferral Percentages of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Code Section 401(k) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP deferral percentage of a Participant who is a 5% owner or one of the 10 most highly paid top ten Highly Compensated Employees, the Elective Deferrals (and and, if applicable, Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)his Family Members. Such Family members, with respect to such Highly Compensated Employees, Members shall be disregarded as separate Employees Participants in determining the ADP Average Deferral Percentage both for Participants who are not Non-Highly Compensated Employees Participants and for Participants who are Highly Compensated EmployeesParticipants. 4. (iv) For purposes of determining applying the ADP Average Deferral Percentage test, Elective Deferrals, Deferrals and Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 12-month period immediately following the Plan Year to which contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP Average Deferral Percentage test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or bothif any, used in such test. 6. (vi) The determination and treatment of the ADP amounts deferral percentage of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test(vii) If, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such any Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated benefits Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by otherwise excludable from the Plan Administrator in the event that if the Plan Administrator anticipates that had imposed the greatest minimum age and service conditions permissible under Section 410(a) of the Code, and the Employer will not applies Section 410(b) of the Code separately to the portion of the Plan that benefits only Employees who satisfy age and service conditions under the Plan that are lower than the greatest minimum age and service conditions permissible under Section 410(a) and to the portion of the Plan that benefits Employees who have satisfied the greatest minimum age and service conditions permissible under Section 410(a), the Plan shall be able to deduct all Employer Contributions from its income treated as comprising two separate Plans and the Average Deferral Percentage test set forth in subsection (a) shall be applied separately for Federal income tax purposeseach group of Employees in each Plan.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP testa) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this after-tax portion of the Plan satisfies the requirements of Sections 401(ksections 401(m), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this after-tax portion of the Plan, then this Section 11.401 section 5.02 shall be applied by determining the ADP actual After-Tax Savings percentage of eligible Employees as if all such plans were a single plan. For . (b) The actual After-Tax Savings percentage for any Participant who is a Highly Compensated Employee for the Plan Years beginning after December 31Year, 1989, plans may be aggregated and who is eligible to participate in order to satisfy Section 401(ktwo or more arrangements described in section 401(m) of the Code only if they have that are maintained by the same Plan Year. 3Company, shall be determined by treating all such plans as a single plan. For purposes of determining Notwithstanding the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employeesforegoing, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if certain plans shall be treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, separate if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6mandatorily disaggregated under regulations under section 401(m) of the Code). Family members. (c) Notwithstanding any other provision of the Plan, with respect to such Highly Compensated EmployeesExcess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before distributed no later than the last day of the 12 month period immediately following the Plan Year to Employees to whose Accounts such Excess Aggregate Contributions were allocated. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest amounts of After-Tax Savings taken into account for the year in which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and excess arose, beginning with such Employee with the largest amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used such Savings and continuing in such test. 6descending order until all the Excess Aggregate Contribution have been allocated. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for For purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Yearpreceding sentence, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes“largest amount” is determined after distribution of any Excess Aggregate Contributions.

Special Rules. 1. The ADP for any Participant who is (i) For purposes of this Section 6.03, the contribution percentage of a Highly Compensated Employee Participant for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts allocated to his or her Individual Accounts accounts under two or more plans described in Code Section 401(a), or arrangements described in Code Section 401(k401(m) of the Code, that are maintained by the Employer, shall be determined as if the total of such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were Contribution Percentage Amounts was made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangementeach plan. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Code Section 401(k) of the Code401(m). 2. (ii) In the event that this Plan satisfies the requirements of Sections 401(kCode Section 401(m), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 6.03 shall be applied by determining the ADP Contribution Percentage of Employees Participants as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Code Section 401(k401(m) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP Contribution Percentage of a Participant who is a 5% owner or one of the 10 most highly paid top-ten Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) Contribution Percentage Amounts and Compensation for the che Plan Year of family members (as defined in Section 414(q)(6) of the Code)his Family Members. Such Family members, with respect to such Highly Compensated Employees, Members shall be disregarded as separate Employees in determining the ADP Average Contribution Percentage both for Participants who are not Non-Highly Compensated Employees Participants and for Participants who are Highly Compensated EmployeesParticipants. 4. (iv) For purposes of determining applying the ADP Average Contribution Percentage test, Voluntary Nondeductible Contributions are considered to have been made in the Plan Year in which contributed to the Trust. Employer Matching Contributions, Elective Deferrals, Qualified Nonelective Matching Contributions and Qualified Matching Nonelective Contributions must will be considered made before for a Plan Year if made no later than the last day end of the 12 12-month period immediately inunediately following the Plan Year to which contributions such Contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP Average Contribution Percentage test and the amount of Qualified Matching Contributions and Qualified Nonelective Contributions or Qualified Matching Contributions, or bothif any, used in such test. 6. (vi) The determination and treatment of the ADP amounts contribution percentage of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test(vii) If, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such any Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated benefits Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by otherwise excludable from the Plan Administrator in the event that if the Plan Administrator anticipates that had imposed the greatest minimum age and service conditions permissible under Section 410(a) of the Code, and the Employer will not applies Section 410(b) of the Code separately to the portion of the Plan that benefits only Employees who satisfy age and service conditions under the Plan that are lower than the greatest minimum age and service conditions permissible under Section 410(a) and to the portion of the Plan that benefits Employees who have satisfied the greatest i-ninimum age and service conditions permissible under Section 410(a), the Plan shall be able to deduct all Employer Contributions from its income treated as comprising two separate Plans and the Average Contribution Percentage test set forth in subsection (a) shall be applied separately for Federal income tax purposeseach group of Employees in each Plan.

Special Rules. 1. The ADP A Participant is a Highly Compensated Employee for a particular Plan Year if they meet the definition of a Highly Compensated Employee in effect for that Plan Year. Similarly, a Participant is a non-Highly Compensated Employee for a particular Plan Year if they do not meet the definition of a Highly Compensated Employee in effect for that Plan Year. 2. For purposes of this Plan Section 3.14, the Contribution Percentage for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts allocated to his or her their Individual Accounts Account under two or more plans described in Code Section 401(a), or arrangements described in Code Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if the total of such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were Contribution Percentage Amounts was made under a single arrangementeach plan. If a Highly Compensated Employee participates in two or more cash such plans or deferred arrangements that have different Plan Yearsplan years, all cash or deferred Contribution Percentage Amounts made during the Plan Year under all such plans and arrangements shall be aggregated. For Plan Years beginning before 2006, all such plans and arrangements ending with or within the same calendar year shall be treated as a single plan or arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Code Section 401(k) of the Code401(m). 23. In the event that this Plan satisfies the requirements of Code Sections 401(k401(m), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Plan Section 11.401 3.14(B)(3) shall be applied by determining the ADP Contribution Percentage of Employees as if all such plans were a single plan. For Plan Years beginning after December 31If more than 10 percent of the Employer’s non-Highly Compensated Employees are involved in a plan coverage change as defined in Treasury Regulation 1.401(m)-2(c)(4), 1989then any adjustments to the non-Highly Compensated Employee ACP for the prior year will be made in accordance with such regulations, plans unless the Employer has elected in the Adoption Agreement to use the current-year testing method. Plans may be aggregated in order to satisfy Code Section 401(k401(m) of the Code only if they have the same Plan Year. 3. For purposes of determining Year and use the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employeessame ACP testing method. 4. For purposes of determining the ADP Actual Contribution Percentage test, Elective Deferrals, Nondeductible Employee Contributions are considered to have been made in the Plan Year in which contributed to the Fund. Matching Contributions and Qualified Nonelective Contributions and Qualified Matching Contributions must will be considered made before for a Plan Year if made no later than the last day end of the 12 12-month period immediately following beginning on the day after the close of the Plan Year to which contributions relateYear. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP ACP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts Contribution Percentage of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Nonelective Contributions into account as Elective Deferrals Contribution Percentage Amounts for purposes of the ADP ACP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated the Employer may elect, in a uniform and nondiscriminatory manner, either to include all Qualified Nonelective Contributions in the Adoption Agreement, ACP test or to include only the amount of such Qualified Matching Nonelective Contributions that are needed to meet the ADP test shall be taken into accountACP test. 8. In If the event that Employer elects to take Elective Deferrals into account as Contribution Percentage Amounts for purposes of the Plan Administrator determines that it is not likely that ACP test, then (subject to such other requirements as may be prescribed by the ADP Secretary of the Treasury) the Employer may elect, in a uniform and nondiscriminatory manner, either to include all Elective Deferrals in the ACP test will be satisfied for a particular Plan Year unless certain steps are taken prior or to include only the end amount of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order that are needed to satisfy that requirement. Said reduction shall also be required by meet the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposesACP test.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, QUALIFIED RETIREMENT PLAN & TRUST AGREEMENT 28 shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. A Participant is a Highly Compensated Employee for a particular Plan Year if they meet the definition of a Highly Compensated Employee in effect for that Plan Year. Similarly, a Participant is a non-Highly Compensated Employee for a particular Plan Year if they do not meet the definition of a Highly Compensated Employee in effect for that Plan Year. 2. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her their Individual Accounts under two or more arrangements described in Code Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all Elective Deferrals made during the Plan Year under all such arrangements shall be aggregated. For Plan Years beginning before 2006, cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Code Section 401(k) of the Code). 23. In the event that this Plan satisfies the requirements of Code Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections of the Code only if aggregated with this Plan, then this Plan Section 11.401 3.13(B)(3) shall be applied by determining the ADP of Employees Participants as if all such plans were a single plan. For Plan Years beginning after December 31If more than 10 percent of the Employer’s non-Highly Compensated Employees are involved in a plan coverage change as defined in Treasury Regulation 1.401(k)-2(c)(4), 1989then any adjustments to the non-Highly Compensated Employee ADP for the prior year will be made in accordance with such regulations, plans unless the Adopting Employer has elected in the Adoption Agreement to use the current year testing method. Plans may be aggregated in order to satisfy Code Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining Year and use the same ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employeestesting method. 4. For purposes of determining satisfying the ADP test, Elective Deferrals, Qualified Nonelective Contributions Contributions, and Qualified Matching Contributions must be made before the last day end of the 12 12-month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated the Employer may elect, in a uniform and nondiscriminatory manner, to either include all Qualified Matching Contributions in the Adoption Agreement, ADP test or to include only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into accounttest. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. (a) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals Before Tax Contributions (and Qualified Nonelective Contributions Non-elective Contributions, or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such Elective Deferrals Before Tax Contributions (and, if applicable, such Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both,) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. (b) In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections Sections of the Code only if aggregated with this Plan, then this Section 11.401 section shall be applied by determining the ADP of Employees as if all such plans were a single planPlan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. (c) For purposes of determining the ADP of a Participant who is a 5% -percent owner or one of the 10 ten most highly highly-paid Highly Compensated Employees, the Elective Deferrals Before Tax Contributions (and Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals Before Tax Contributions for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals Before Tax Contributions (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Non-elective Contributions, or both) and Compensation for the Plan Year of family members Family Members (as defined in Section 414(q)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining the ADP both for Participants who are not Highly Non-highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (d) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Before Tax Contributions if treated as Before Tax Contributions and Qualified Matching Non-elective Contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which contributions relate. 5. (e) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Non-elective Contributions or Qualified Matching Contributions, or both, used in such test. 6. (f) The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts under two or more arrangements described in Section 401(k) of the Code, that are maintained by the Employer, shall be determined as if such suc Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. 5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP For purposes of this Section, the Contribution Percentage for any Eligible Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts allocated to his or her Individual Accounts account under two or more plans described in section 401(a) of the Code or arrangements described in Section section 401(k) of the Code, Code that are maintained by the Employer, Employer or an affiliate of the Employer shall be determined as if all such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) Contribution Percentage Amounts were made under a single arrangementplan. If a Highly Compensated Employee participates in two or more cash plans or deferred arrangements described in section 401(k) of the Code that have different Plan Yearsplan years, all cash such plans or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. (i) In the event that this the Plan satisfies the requirements of Sections 401(ksections 401(m), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections 401(m), 401(a)(4) or 410(b) of the Code only if aggregated with this the Plan, then this Section 11.401 shall be applied by determining the ADP Contribution Percentages of Employees Eligible Participants as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section 401(ksection 401(m) of the Code only if they have the same Plan Yearplan year. 3. (ii) For purposes of determining the ADP Contribution Percentage of a an Eligible Participant who is a five percent (5% %) owner or one of the 10 ten (10) most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) Contribution Percentage Amounts and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family membersMembers, with respect to and such Highly Compensated Employees, Family Members shall be disregarded as separate Employees in determining the ADP both Contribution Percentage for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated EmployeesEligible Participants. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 month period immediately following the Plan Year to which contributions relate. 5. (iii) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test under this Section and the amount of Qualified Nonelective Contributions "qualified non-elective contributions" or Qualified Matching Contributions"qualified matching contributions" (as defined in sections 401(k) and (m) of the Code and regulations thereunder), or both, used to satisfy the test in such testthis Section. 6. (iv) The determination and treatment of the ADP amounts Contribution Percentage of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. The ADP for any Participant who is (i) For purposes of this Section 6.3, the contribution percentage of a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts allocated to his or her Individual Accounts accounts under two or more plans described in Code Section 401(a), or arrangements described in Code Section 401(k401(m) of the Code, that are maintained by the Employer, shall be determined as if the total of such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were Contribution Percentage Amounts was made under a single arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangementeach plan. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Code Section 401(k) of the Code401(m). 2. (ii) In the event that this Plan satisfies the requirements of Sections 401(kCode Section 401(m), 401(a)(4), ) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 6.3 shall be applied by determining the ADP Contribution Percentage of Employees Participants as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans Plans may be aggregated in order to satisfy Code Section 401(k401(m) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP Contribution Percentage of a Participant who is a 5% owner or one of the 10 most highly paid top-ten Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) Contribution Percentage Amounts and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) Contribution Percentage Amounts and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)his Family Members. Such Family members, with respect to such Highly Compensated Employees, Members shall be disregarded as separate Employees in determining the ADP Average Contribution Percentage both for Participants who are not Non-Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. (iv) For purposes of determining applying the ADP Average Contribution Percentage test, Elective DeferralsAfter-tax Contributions are considered to have been made in the Plan Year in which contributed to the Trust. Matching Contributions, Qualified Nonelective Contributions and Qualified Matching Contributions must will be considered made before for a Plan Year if made no later than the last day end of the 12 12-month period immediately following the Plan Year to which contributions such Contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP Average Contribution Percentage test and the amount of Qualified Nonelective Contributions or and Qualified Matching Contributions, or bothif any, used in such test. 6. (vi) The determination and treatment of the ADP amounts of contribution percent any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. 1. (a) A Participant is, or is not, as applicable, a Highly Compensated Employee for a particular Plan Year if he or she meets, or fails to meet, the definition of "Highly Compensated Employee" in effect under the Plan for that Plan Year. (b) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions Contributions, or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Section 401(k) of the Code, that are CODAs maintained by the Employer, shall be Employer or any Affiliated Company is determined as if such the Elective Deferrals (and, if applicable, such the Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates in two or more cash such plans or deferred arrangements CODAs, that have different Plan Yearsplan years, all cash such plans or deferred arrangements CODAs ending with or within the same calendar year shall be are treated as a single arrangement. Notwithstanding the foregoing; however, certain plans (and the CODAS in these plans) shall be treated as separate if they are mandatorily disaggregated under regulations Treasury Regulations under Section 401(k) of the Code. 2. In the event that (c) If this Plan satisfies the requirements of Sections Section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated when considered together with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the those Code Sections only if aggregated when considered together with this Plan, then this Section 11.401 shall be subsection (A)(1) is applied by determining the ADP of Employees as if all such the plans were a single one plan. For the purpose of so applying subsection (A)(1), unless current year testing has been elected in the Adoption Agreement, the ADP for the prior Plan Years beginning after December 31, 1989, plans Year of the Participants who were not Highly Compensated Employees for the prior Plan Year will be adjusted as set forth in Notice 98-1 and any superseding guidance. Plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan YearYear and use the same ADP testing method. 3. For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals d) In order to count for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining the ADP both for Participants who are not Highly Compensated Employees and for Participants who are Highly Compensated Employees. 4. For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions must actually be made paid to the Plan before the last day end of the 12 month period Plan Year immediately following the Plan Year to which such contributions relate. However, if prior year testing has been elected, QNECs or QMACs may not count as Elective Deferrals of Participants who are not Highly Compensated Employees unless such QNECs or QMACs are credited to the Individual Accounts of such Participants as of any date in the Plan Year for which the ADP of such Participants is being determined, and are actually paid to the Plan by the close of the following Plan Year. 5. (e) The Employer shall must maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such the test. 6. The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. (f) If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such the Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such the Plan Year in order to satisfy that requirementpass the test. Said reduction shall also be required by the The Plan Administrator in the event that the Plan Administrator may take similar actions if it anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes. (g) The determination and treatment of the ADP amounts of any Participant must satisfy any other requirements prescribed by the Secretary of the Treasury.

Special Rules. 1. The ADP for any Participant participant who is a Highly Compensated Employee in the High Paid Group for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions qualified non-elective contributions or Qualified Matching Contributionsqualified matching contributions, or both, if treated as Elective Deferrals elective deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Section Code section 401(k) of the Code), that are maintained by the Employeremployer, shall be determined as if such Elective Deferrals elective deferrals (and, if applicable, such Qualified Nonelective Contributions qualified non-elective contributions or Qualified Matching Contributionsqualified matching contributions, or both) were made under a single arrangement. If a Highly Compensated Employee Higher paid employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. 2. In the event that this Plan plan satisfies the requirements of Sections sections 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Planplan, then this Section 11.401 section shall be applied by determining the ADP of Employees employees as if all such plans were a single plan. For Plan Years plan years beginning after December 31, 1989, plans may be aggregated in order to satisfy Section Code section 401(k) of the Code only if they have the same Plan Year. 3. For purposes of determining the ADP of a Participant participant who is a 5% -percent owner or one of the 10 ten most highly highly-paid Highly Compensated EmployeesHigher Paid employees, the Elective Deferrals elective deferrals (and Qualified Nonelective Contributions qualified non-elective contributions or Qualified Matching Contributionsqualified matching contributions, or both, if treated as Elective Deferrals elective deferrals for purposes of the ADP test) and Compensation of such Participant participant shall include the Elective Deferrals elective deferrals (and, if applicable, Qualified Nonelective Contributions qualified non-elective contributions and Qualified Matching Contributionsqualified matching contributions, or both) and Compensation compensation for the Plan Year of family Family members (as defined in Section section 414(q)(6) of the Code). Family members, with respect to such Highly Compensated Employeeshigher paid group employees, shall be disregarded as separate Employees employees in determining the ADP both for Participants participants who are not Highly Compensated Employees in the lower paid group and for Participants participants who are Highly Compensated Employeesin the higher paid group. 4. For purposes of determining the ADP test, Elective Deferralselective deferrals, Qualified Nonelective Contributions qualified non-elective contributions and Qualified Matching qualified matching Contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which contributions relate. 5. The Employer employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions qualified non-elective contributions or Qualified Matching Contributionsqualified matching contributions, or both, used in such test. 6. The determination and treatment of the ADP amounts of any Participant participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposes.

Special Rules. (1. ) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) salary reduction contributions allocated to his or her Individual Accounts accounts under two or more arrangements described in Section 401(k) of the Code, Code that are maintained by the EmployerCNG or an Affiliate, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) contributions were made under a single arrangement. If a Highly Compensated Employee participates in two or more such cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. (2. ) In the event that this Plan satisfies the requirements of Sections 401(k), 401(a)(4401(a) (4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections Sections of the Code only if aggregated with this Plan, then this Section 11.401 shall be applied by determining the ADP of Employees employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans Plans may be aggregated in order to satisfy Section 401(k) of the Code only if they have the same Plan Year. (3. ) For purposes of determining applying the ADP of a Participant who is a 5% owner or one of test for any Plan Year, CNG may elect, by amending the 10 most highly paid Highly Compensated EmployeesPlan to provide that it has made such election, the Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of to use the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of for Non-highly Compensated Employees for the Code). Family members, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees in determining Plan Year rather than the ADP both for Participants who are not Highly the next preceding Plan Year for Non-highly Compensated Employees for such next preceding Plan Year, but if such an election is made, it may not be changed except to the extent provided in applicable governmental regulations, rulings or announcements. In accordance with the preceding sentence, CNG hereby elects to use the ADP for the Plan Year for Non-highly Compensated Employees for the Plan Year for purposes of applying the ADP test for Plan Years commencing on or after January 1, 1997, and for Participants who are Highly Compensated Employeesthe Plan is hereby amended to so provide. (4. ) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Contributions and Qualified Matching Contributions salary reduction contributions must be made before the last day of the 12 twelve-month period immediately following the Plan Year to which contributions relate. (5. ) The Employer Company shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or both, used in such test. (6. ) The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes The provisions of the ADP test, then (subject to such other requirements as this Section 4.08 shall be applied separately in respect of any Participants covered under each separate collective bargaining agreement and may be prescribed by the Secretary applied separately in respect of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated Employees to reduce their Elective Deferrals have not met the service requirements for such Plan Year eligibility as provided in order to satisfy that requirement. Said reduction shall also be required by the Plan Administrator in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Employer Contributions from its income for Federal income tax purposesSections 3.01(a) and (b).

Special Rules. 1. (i) The ADP for any Participant who is deferral percentage of a Highly Compensated Employee Participant for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Code Section 401(k) of the Code), that are maintained by the Employer, shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Nonelective Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee Participant participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations promulgated under Code Section 401(k) of the Code). 2. (ii) In the event that this Plan satisfies the requirements of Sections Code Section 401(k), 401(a)(4), or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections of the Code only if aggregated with this Plan, then this Section 11.401 6.02 shall be applied by determining the ADP Average Deferral Percentages of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to satisfy Code Section 401(k) of the Code only if they have the same Plan Year. 3. (iii) For purposes of determining the ADP deferral percentage of a Participant who is a 55 % owner or one of the 10 most highly paid top ten Highly Compensated Employees, the Elective Deferrals (and and, if applicable, Qualified Nonelective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members (as defined in Section 414(q)(6) of the Code)his Family Members. Such Family members, with respect to such Highly Compensated Employees, Members shall be disregarded as separate Employees Participants in determining the ADP Average Deferral Percentage both for Participants who are not Non-Highly Compensated Employees Participants and for Participants who are Highly Compensated EmployeesParticipants. 4. (iv) For purposes of determining applying the ADP Average Deferral Percentage test, Elective Deferrals, Deferrals and Qualified Nonelective Contributions and Qualified Matching Contributions must be made before the last day of the 12 12-month period immediately following the Plan Year to which contributions Contributions relate. 5. (v) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP Average Deferral Percentage test and the amount of Qualified Nonelective Contributions or Qualified Matching Contributions, or bothif any, used in such test. 6. (vi) The determination and treatment of the ADP amounts deferral percentage of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. 7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for purposes of the ADP test(vii) If, then (subject to such other requirements as may be prescribed by the Secretary of the Treasury) unless otherwise indicated in the Adoption Agreement, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end of such any Plan Year, the Plan Administrator may require Contributing Participants who are Highly Compensated benefits Employees to reduce their Elective Deferrals for such Plan Year in order to satisfy that requirement. Said reduction shall also be required by otherwise excludable from the Plan Administrator in the event that if the Plan Administrator anticipates that had imposed the greatest minimum age and service conditions permissible under Section 410(a) of the Code, and the Employer will not applies Section 410(b) of the Code separately to the portion of the Plan that benefits only Employees who satisfy age and service conditions under the Plan that are lower than the greatest minimum age and service conditions permissible under Section 410(a) and to the portion of the Plan that benefits Employees who have satisfied the greatest minimum age and service conditions permissible under Section 410(a), the Plan shall be able to deduct all Employer Contributions from its income treated as comprising two separate Plans and the Average Deferral Percentage test set forth in subsection (a) shall be applied separately for Federal income tax purposeseach group of Employees in each Plan.

Special Rules. (1. ) The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective Deferrals (and Qualified Employer Nonelective Contributions or Qualified Employer Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) allocated to his or her Individual Accounts accounts under two or more arrangements described in Code Section 401(k) of the Code, that are ere maintained by the Employer, Employer shall be determined as if such Elective Deferrals (and, if applicable, such Qualified Employer Nonelective Contributions or Qualified Employer Matching Contributions, or both) were made under a single special arrangement. If a Highly Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all cash or deferred arrangements ending with or within the same calendar year shall be treated as a single arrangement. Notwithstanding the foregoing, certain plans shall be treated as separate if mandatorily disaggregated under regulations under Section 401(k) of the Code. (2. ) In the event that this Plan satisfies the requirements of Sections Section 401(k), 401(a)(4), 401 (a)(4) or 410(b) of the Code only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section 11.401 section shall be applied by determining the ADP of Employees as if all such plans were a single plan. For Plan Years beginning after December 31, 1989, plans may be aggregated in order to to-satisfy Section 401(k) of the Code only if they have the same Plan YearYear end only as provided in Regulations Section 1.401(k)-1. (3. ) For purposes of determining the ADP of a Participant who is a 5% owner or one of the 10 ten most highly paid Highly Compensated Employees, the Elective Deferrals (and Qualified Employer Nonelective Contributions or Qualified and Matching Contributions, or both, if treated as Elective Deferrals for purposes of the ADP test) and Compensation of such Participant shall include the Elective Deferrals (and, if applicable, Qualified Employer Nonelective Contributions and Qualified Matching Contributions, or both) and Compensation for the Plan Year of family members Family Members (as defined in Section 414(q)(6) of the Code). Family membersMembers, with respect to such Highly Compensated Employees, shall be disregarded as separate Employees employees in determining the ADP both for Participants who are not Highly Nonhighly Compensated Employees and end for Participants who are Highly Compensated Employees. (4. ) For purposes of determining the ADP test, Elective Deferrals, Qualified Nonelective Employer Contributions and Qualified Employer Matching Contributions must be made before the last day of the 12 12-month period immediately following the Plan Year to which the contributions relate. (5. ) The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test and the amount of Qualified Nonelective Contributions or Qualified Employer Matching Contributions, or both, used in such test. (6. ) The determination and treatment of the ADP amounts of any Participant shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury. (7. If the Employer elects to take Qualified Matching Contributions into account as Elective Deferrals for ) For purposes of the ADP testhereof, then "Actual Deferral Percentage" (subject to such other requirements as may be prescribed by the Secretary of the TreasuryADP) unless otherwise indicated in the Adoption Agreementshall mean, only the amount of such Qualified Matching Contributions that are needed to meet the ADP test shall be taken into account. 8. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year unless certain steps are taken prior to the end specified group of such Participants for a Plan Year, the average of the ratios (calculated separately for each Participant in such group) of (i) the amount of Employer Contributions actually paid over to the Trust on behalf of such Participant for the Plan Administrator may require Contributing Participants who are Highly Compensated Employees Year to reduce their Elective Deferrals (ii) the Participant's Compensation for the portion of such Plan Year in order during which the Participant was eligible to satisfy that requirement. Said reduction shall also be required by the Plan Administrator participate in the event that the Plan Administrator anticipates that the Employer will not be able to deduct all Plan. Employer Contributions from its income on behalf of any Participant shall include: (i) any Elective Deferrals made, including excess Elective Deferrals, but excluding Elective Deferrals taken into account in the ACP test, and (ii) Qualified Employer Nonelective and Matching Contributions. For purposes of computing Actual Deferral Percentages, an Employee who would be a Participant but for Federal income tax purposesthe failure to make Elective Deferrals shall be treated as a Participant on whose behalf no Elective Deferrals ere made.