Common use of DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS Clause in Contracts

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited if forfeitable, or distributed on a pro-rata basis from the Participant's Participant Contribution Account, Employer Matching Account, and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both).

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein of Participants who are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of shall be allocated among the Code family members in proportion to the proportion that the Participant's Employer Employee and Matching Contributions (and other or amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated each family member that is combined to determine its family members' the combined ACP. If excess amounts Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Aggregate Contributions attributable to each of such Employees. If such Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an a ten (10) percent excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the PlanPlan with respect to those amounts. Excess Aggregate Contributions distributed under this section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants' Accounts. Income or loss allocable to the period between the end of the taxable year and the date of distribution may be disregarded in determining income or loss. Forfeitures of Excess Aggregate Contributions may either be reallocated to the accounts of Employees who are not Highly Compensated Employees or applied to reduce Employer Contributions, as elected by the Employer in the Adoption Agreement. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited forfeited, if forfeitable, forfeitable or distributed on a pro-rata basis from the Participant's Participant Contribution Account, Employer Matching Account, Account and Qualified Matching Voluntary Account (and, if applicable, the Participant's Qualified Nonelective Non-Elective Contribution Account or Elective Deferral Contribution Account, or both).

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding In order to satisfy the requirements of Code section 401(m) for the Plan Year for which Excess Aggregate Contributions were made and for all subsequent years for which such contributions remain uncorrected, the Plan shall correct any other provision Excess Aggregate Contributions after the close of the PlanPlan Year for which such contributions were made. Further, failure to make such correction within 21/2 months after the close of the Plan Year for which such contributions were made shall cause the Employer to be liable for ten percent (10%) excise tax on the amount of such Excess Aggregate Contributions, plus any Contributions which are not corrected. Excess Aggregate Contributions (and income and minus any loss allocable thereto, ) shall be forfeited designated by the Plan Administrator as a distribution of Excess Aggregate Contributions (and income allocable thereto) and shall be forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, appropriate Highly Compensated Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day close of the Plan Year in which such excess amounts arose, an excise tax equal to 10% the Excess Aggregate Contribution arose and within 12 months after the close of the excess amounts will be imposed on the Employer maintaining the Planfollowing Plan Year. Such Excess Aggregate Contributions (and income allocable thereto) shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited forfeited, if forfeitable, or if not forfeitable, distributed first from the Participant's Nondeductible Employee Contributions, if any, then on a pro-rata basis from the Participant's Participant vested and nonvested Matching Contributions. In the event of the complete termination of the Plan during the Plan Year in which an Excess Aggregate Contribution Accountarose, such distributions are to be made after termination of the Plan and before the close of the 12-month period immediately following such termination. Excess Aggregate Contributions, including forfeited Matching Contributions, shall be treated as Employer Contributions for purposes of Code sections 404 and 415 even if distributed from the Plan. The distribution of Excess Aggregate Contributions shall be made on the basis of the respective portions of such amounts attributable to each Highly Compensated Participant. Excess Aggregate Contributions may not be corrected by Forfeiture if such contributions are not forfeitable under 38 the terms of the Plan. Matching Account, Contributions that are vested may not be forfeited to correct Excess Aggregate Contributions. Matching Contributions that are not vested and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both)which constitute Excess Aggregate Contributions shall be forfeited.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding In order to satisfy the requirements of Code section 401(m) for the Plan Year for which Excess Aggregate Contributions were made and for all subsequent years for which such contributions remain uncorrected, the Plan shall correct any other provision Excess Aggregate Contributions after the close of the PlanPlan Year for which such contributions were made. Further, failure to make such correction within 21/2 months after the close of the Plan Year for which such contributions were made shall cause the Employer to be liable for ten percent (10%) excise tax on the amount of such Excess Aggregate Contributions, plus any Contributions which are not corrected. Excess Aggregate Contributions (and income and minus any loss allocable thereto, ) shall be forfeited designated by the Plan Administrator as a distribution of Excess Aggregate Contributions (and income allocable thereto) and shall be forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, appropriate Highly Compensated Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day close of the Plan Year in which such excess amounts arose, an excise tax equal to 10% the Excess Aggregate Contribution arose and within 12 months after the close of the excess amounts will be imposed on the Employer maintaining the Planfollowing Plan Year. Such Excess Aggregate Contributions (and income allocable thereto) shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited forfeited, if forfeitable, or if not forfeitable, distributed first from the Participant's Nondeductible Employee Contributions, if any, then on a pro-rata basis from the Participant's Participant vested and nonvested Matching Contributions. In the event of the complete termination of the Plan during the Plan Year in which an Excess Aggregate Contribution Accountarose, such distributions are to be made after termination of the Plan and before the close of the 12-month period immediately following such termination. Excess Aggregate Contributions, including forfeited Matching Contributions, shall be treated as Employer Contributions for purposes of Code sections 404 and 415 even if distributed from the Plan. The distribution of Excess Aggregate Contributions shall be made on the basis of the respective portions of such amounts attributable to each Highly Compensated Participant. Excess Aggregate Contributions may not be corrected by Forfeiture if such contributions are not forfeitable under the terms of the Plan. Matching Account, Contributions that are vested may not be forfeited to correct Excess Aggregate Contributions. Matching Contributions that are not vested and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both)which constitute Excess Aggregate Contributions shall be forfeited.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the Plan, An Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions Contribution is the income or loss allocable excess, with respect to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the any Plan Year, multiplied by a fraction, of the aggregate amount of Contributions actually taken into account in determining the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Average Contribution Percentage Amounts without regard made on behalf of Highly Compensated Employees over the maximum amount of Contributions permitted by the Average Contribution Percentage test, determined by hypothetically reducing contributions made on behalf of Highly Compensated Employees in order of their individual Contribution percentages beginning with the highest of such percentages. This hypothetical reduction of percentages shall continue in a manner similar to any income or loss occurring during Section 4.5[g][B]. Such determination shall be made after first determining Excess Contributions pursuant to Section 4.5. After making such determination, the Plan Year. dollar amount of the Excess Aggregate Contributions shall be determined. The Excess Aggregate Contributions, on a dollar amount basis, shall be allocated to the Account(s) of the Highly Compensated Participant(s) with the highest dollar amount of Contribution amounts actually taken into account in computing the Average Contribution Test in a leveling process similar to the one described in Step 1 of Section 4.5[h]. Excess Aggregate Contributions allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer be distributed shall include Participant Contributions, Matching Contributions, and Qualified Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all extent such contributions are not taken into account for purposes of the Participants aggregated to determine its family members' combined ACPActual Deferral Percentage test). If excess amounts Income and losses attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal allocated to 10% of the excess amounts Participants will be imposed on determined and distributed along with the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under in the manner provided in Section 4.5[h] of this Plan. If distributions of Excess Aggregate Contributions shall be forfeited if forfeitableare made in accordance with the provisions of this paragraph, or distributed on a pro-rata basis from the Participant's Participant Average Contribution AccountPercentage is treated as meeting the nondiscrimination test of Code Section 401(m)(2), Employer Matching Account, and Qualified Matching Account (andregardless of whether the Average Contribution Percentage, if applicablerecalculated after distribution, the Participant's Qualified Nonelective Account or Elective Deferral Account, or bothwould satisfy Code Section 401(m)(2).

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Marching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited if forfeitable, or distributed on a pro-rata basis from the Participant's Participant Contribution Account, Employer Matching Account, and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both).. Excess Aggregate Contributions means, with respect to any Plan Year, the excess of:

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding In order to satisfy the requirements of Code section 401(m) for the Plan Year for which Excess Aggregate Contributions were made and for all subsequent years for which such contributions remain uncorrected, the Plan shall correct any other provision Excess Aggregate Contributions after the close of the Plan, Plan Year in which the Excess Aggregate ContributionsContributions arose and within 12 months after the close of such Plan Year. Further, plus any failure to make such correction within 21/2 months after the close of the Plan Year for which such contributions were made (or 6 months after the close of the Plan Year for which they were made if an Eligible Automatic Contribution Arrangement is elected in the Adoption Agreement) shall cause the Employer to be liable for ten percent (10%) excise tax on the amount of such Excess Aggregate Contributions which are not corrected. . Excess Aggregate Contributions (and income and minus any loss allocable thereto, ) shall be forfeited designated by the Plan Administrator as a distribution of Excess Aggregate Contributions (and income allocable thereto) and shall be forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, appropriate Highly Compensated Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day close of the Plan Year in which such excess amounts arose, an excise tax equal to 10% the Excess Aggregate Contribution arose and within 12 months after the close of the excess amounts will be imposed on the Employer maintaining the Planfollowing Plan Year. Such Excess Aggregate Contributions (and income allocable thereto) shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited forfeited, if forfeitable, or if not forfeitable, distributed first from the Participant’s Nondeductible Employee Contributions, if any, then on a pro-rata basis from the Participant's Participant ’s vested and nonvested Matching Contributions. In the event of the complete termination of the Plan during the Plan Year in which an Excess Aggregate Contribution Accountarose, such distributions are to be made after termination of the Plan and before the close of the 12-month period immediately following such termination. Excess Aggregate Contributions, including forfeited Matching Contributions, shall be treated as Employer Contributions for purposes of Code sections 404 and 415 even if distributed from the Plan. The distribution of Excess Aggregate Contributions shall be made on the basis of the respective portions of such amounts attributable to each Highly Compensated Participant. Excess Aggregate Contributions may not be corrected by Forfeiture if such contributions are not forfeitable under the terms of the Plan. Matching Account, Contributions that are vested may not be forfeited to correct Excess Aggregate Contributions. Matching Contributions that are not vested and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both)which constitute Excess Aggregate Contributions shall be forfeited.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 21/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited if forfeitable, or distributed on a pro-rata basis from the Participant's Participant Contribution Account, Employer Matching Account, and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both).. Excess Aggregate Contributions means, with respect to any Plan Year, the excess of:

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant Participants who is are subject to the family member Family Member aggregation rules of Section section 414(q)(6) of the Code in the manner prescribed by the regulations. Excess Aggregate Contributions of Participants who are subject to the Family Member aggregation rules shall be allocated among Family Members in proportion that to the Participant's Employer Employee and Matching Contributions (and other or amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated each Family Member that is combined to determine its family members' the combined ACP. If excess amounts attributable to such Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an excise a ten percent (10%) excess tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the PlanPlan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Determination of Income or Loss: Excess Aggregate Contributions shall be forfeited if forfeitable, adjusted for any income or distributed on a pro-rata basis from loss. The income or loss allocable to Excess Aggregate Contributions is the Participant's Participant income or loss allocable to the Voluntary Qualified Employee Contribution Account, Employer Matching AccountContribution Account (if any, and Qualified Matching Account (if all amounts therein are not used in the ADP test) and, if applicable, Qualified Non-Elective Contributions Account and Elective Deferral Account for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Aggregate Contributions for the year and the denominator is the Participant's Qualified Nonelective Account account balance(s) attributable to Contribution Percentage Amounts without regard to any income or Elective Deferral Accountloss occurring during such Plan Year. Forfeitures of Excess Aggregate Contributions: Forfeitures of Excess Aggregate Contributions may either be reallocated to the accounts of Non-Highly Compensated Employees or applied to reduce Employer contributions, or both)as elected by the Employer in Section 8(b) of the Adoption Agreement.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose Accounts accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein of Participants who are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of shall be allocated among the Code family members in proportion to the proportion that the Participant's Employer Employee and Matching Contributions (and other or amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated each family member that is combined to determine its family members' the combined ACP. If excess amounts Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Aggregate Contributions attributable to each of such Employees. If such Excess Aggregate Contributions are distributed more than 2 2-1/2 months after the last day of the Plan Year in which such excess amounts arose, an a ten (10) percent excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the PlanPlan with respect to those amounts. Excess Aggregate Contributions distributed under this section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants' Accounts. Income or loss allocable to the period between the end of the taxable year and the date of distribution may be disregarded in determining income or loss. Forfeitures of Excess Aggregate Contributions may either be reallocated to the accounts of Employees who are not Highly Compensated Employees or applied to reduce Employer Contributions, as elected by the Employer in the Adoption Agreement. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited forfeited, if forfeitable, forfeitable or distributed on a pro-rata basis from the Participant's Participant Contribution Account, Employer Matching Account, Account and Qualified Matching Voluntary Account (and, if applicable, the Participant's Qualified Nonelective Non-Elective Contribution Account or Elective Deferral Contribution Account, or both).

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of the this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each twelve (12) months after a Plan Year to Participants to whose Accounts accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the such Plan Year. Excess Aggregate Contributions shall be allocated are applied to a Participant who is subject to Highly Compensated Employees with the family member aggregation rules of Section 414(q)(6) of largest contribution percentage amounts taken into account in calculating the Code ACP test for the year in which the proportion that excess arose, beginning with the Participant's Employer Matching Highly Compensated Employee with the largest contribution percentage amount and continuing in descending order until all the Excess Aggregate Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACPhave been allocated. If excess amounts attributable to such Excess Aggregate Contributions are distributed more than 2 1/2 two and one-half (21/2) months after the last day of the Plan Year in which such excess amounts arose, an a ten percent (10%) excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the PlanPlan with respect to those amounts. Excess Aggregate Contributions distributed under this Section shall be treated as Annual Additions adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the PlanPlan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants’ Accounts. For Plan Years beginning after 2005, income or loss allocable to the period between the end of the Plan Year and the date of distribution may not be disregarded in determining income or loss. One reasonable method treats the income and loss allocable to the Participant’s Excess Aggregate Contributions shall be forfeited if forfeitable, or distributed on a pro-rata basis from as the Participant's Participant Contribution Account, Employer Matching Account, and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both).sum of:

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision Effective for Plan Years beginning after December 31, 1996, the amount of Excess Aggregate Contributions to be distributed shall be allocated among the Highly Compensated Employees in order of the Plan, Excess Aggregate Contributionssum of the share of any Matching Contribution plus any Voluntary Employee Contributions made to the Plan for a Plan Year. The amount to be distributed to each 14535 37 05/01/07 Highly Compensated Employee, plus any income and minus any loss allocable theretoassociated earnings or losses, shall be forfeited if forfeitable, or if not forfeitable, distributed no later than by the last day of each the Plan Year to Participants to whose Accounts such Excess Aggregate following the Plan Year in which the Matching Contribution was allocated or the Voluntary Employee Contributions were allocated for the preceding Plan Year. The income or loss allocable to Excess Aggregate Contributions is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account for the Plan Year, multiplied by a fraction, the numerator of which is the Participant's Excess Aggregate Contributions for the year and the denominator of which is the Participant's account balance(s) attributable to Contribution Percentage Amounts without regard to any income or loss occurring during the Plan Year. Excess Aggregate Contributions shall be allocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACPmade. If excess amounts attributable to Excess Aggregate Contributions are distributed the distribution occurs more than 2 1/2 2½ months after the last day of the Plan Year in which such excess amounts arosecontributions were made, an the Employer shall be responsible for payment of the 10% excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Planby Code section 4979. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate No Voluntary Employee Contributions shall be forfeited if forfeitable, under this Section. The income or distributed on a pro-rata basis from loss associated with the Participant's Participant Contribution Accountportion of the Excess Aggregate Contributions to be distributed shall equal the gain or loss of his Voluntary Account for the Plan Year multiplied by a fraction, Employer Matching the numerator of which is the amount to be distributed from the Voluntary Account, and Qualified Matching the denominator of which is the sum of the Voluntary Account (and, if applicableat the beginning of the Plan Year and any Voluntary Employee Contributions made during the Plan Year. No gain or loss shall be recognized from the period beginning on the last day of the Plan Year until the date of distribution. In the event that the Employer maintains another plan that is aggregated with this Plan for purposes of the ACP test, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both)portion of any Excess Aggregate Contributions to be distributed to an individual Highly Compensated Employee from this Plan shall be a percentage equal to the same percentage that his share of the Matching Contribution and his Voluntary Employee Contributions in this plan bears to the total contributions attributable to such Participant and used determining the ACP.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Notwithstanding any other provision of The Plan Administrator ---------------------------------------------- shall determine Excess Aggregate Contributions after determining Excess Deferrals and Excess Contributions. If the PlanPlan Administrator determines that the Plan fails to satisfy the ACP test for a Plan Year, it must distribute the Excess Aggregate Contributions, plus as adjusted for allocable income or loss, during the next Plan Year. However, the Employer will incur an excise tax equal to 10% of the taxable amount of Excess Aggregate Contributions for a Plan Year not distributed to the appropriate Highly Compensated Employees during the first 2 1/2 months of that next Plan Year. The Plan Administrator shall distribute to each Highly Compensated Employee his or her respective share of the Excess Aggregate Contributions. The Plan Administrator shall determine the respective shares of Excess Aggregate Contributions by starting with the Highly Compensated Employee who has the greatest contribution percentage, reducing his or her contribution percentage to the next highest contribution percentage, then, if necessary, reducing the contribution percentage of the Highly Compensated Employees at the next highest contribution percentage level (including the contribution percentage of the Highly Compensated Employees whose contribution percentage the Plan Administrator already has reduced), and continuing in this manner until the ACP for the Highly Compensated Group satisfies the ACP test. If a Highly Compensated Employee is part of an aggregated family group, the Plan Administrator, in accordance with the applicable Treasury regulations, shall determine each aggregated family member's allocable share of the Excess Aggregate Contributions assigned to the family unit. Determination of Allocable Income or Loss to Excess Aggregate ------------------------------------------------------------- Contributions. The Plan Administrator shall adjust Excess Aggregate ------------- Contributions for any income and minus any or loss. The Employer shall specify in Adoption Agreement Section 4.12 whether income or loss allocable thereto, shall be forfeited if forfeitable, adjusted to the date of distribution or if not forfeitable, distributed no later than adjusted to the last day of each Plan Year to Participants to whose Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. The Adjustment to the Date of Distribution. If the Employer elects to adjust -------------------------------------- income or loss to the date of the distribution, the income or loss allocable to the Excess Aggregate Contributions is the sum of: (1) income or loss allocable to the Participant's Accrued Benefit attributable to Aggregate Contributions for the Plan Year multiplied by the following fraction: Participant's Excess Aggregate Contributions for the Plan Year ----------------------------------------------------------------------- Participant's Accrued Benefit attributable to Aggregate Contributions without regard to any income or loss occurring during such Plan Year and (2) 10% of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the 15th of such month. The Accrued Benefit attributable to Aggregate Contributions shall mean the Accrued Benefit attributable to voluntary nondeductible Employee contributions, Matching Contributions (other than Matching Contributions used to satisfy the ADP test under a Cash or Deferred Arrangement), and Elective Deferrals taken into account in the ACP test for the Plan Year or any prior Plan Year. Adjustment to the Last Day of the Plan Year. If the Employer elects to ------------------------------------------- adjust income or loss to the last day of the Plan Year, the income or loss allocable to the Excess Aggregate Contributions 30 is the income or loss allocable to the Participant's Employer Matching Contribution Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP test), and, if applicable, Qualified Nonelective Account, Participant Contribution Account and Elective Deferral Account Accrued Benefit attributable to Aggregate Contributions for the Plan Year, Year multiplied by a the following fraction, the numerator of which is the : Participant's Excess Aggregate Contributions for the year and the denominator of which is the Plan Year ------------------------------------------------------------------------ Participant's account balance(s) Accrued Benefit attributable to Contribution Percentage Amounts Aggregate Contributions without regard to any income or loss occurring during such Plan Year The Accrued Benefit attributable to Aggregate Contributions shall mean the Accrued Benefit attributable to voluntary nondeductible Employee contributions, Matching Contributions (other than Matching Contributions used to satisfy the ADP test under a Cash or Deferred Arrangement), and Elective Deferrals taken into account in the ACP test for the Plan Year or any prior Plan Year. Characterization of Excess Aggregate Contributions. The Plan Administrator -------------------------------------------------- shall treat a Highly Compensated Employee's allocable share of Excess Aggregate Contributions shall be allocated attributable to a Participant who is subject this Plan first as attributable to the family member aggregation rules of Section 414(q)(6) of the Code his or her voluntary nondeductible Employee contributions and then to Employer Nonelective Contributions used in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited if forfeitable, or distributed on a pro-rata basis from the Participant's Participant Contribution Account, Employer Matching Account, and Qualified Matching Account (and, if applicable, the Participant's Qualified Nonelective Account or Elective Deferral Account, or both)ACP test.