Common use of LIMITATION ON ALLOCATIONS Clause in Contracts

LIMITATION ON ALLOCATIONS. A. If the Participant does not participate in, and has never participated in another qualified plan maintained by the Employer or a welfare benefit fund, as defined in Section 419(e) of the Code maintained by the Employer, or an individual medical account, as defined in Section 415(l)(2) of the Code, or a simplified employee pension plan, as defined in Section 408(k) of the Code, maintained by the Employer, which provides an annual addition as defined in Section 3.08(E)(1), the following rules shall apply: 1. The amount of annual additions which may be credited to the Participant's Individual Account for any limitation year will not exceed the lesser of the maximum permissible amount or any other limitation contained in this Plan. If the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account would cause the annual additions for the limitation year to exceed the maximum permissible amount, the amount contributed or allocated will be reduced so that the annual additions for the limitation year will equal the maximum permissible amount. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant on the basis of a reasonable estimation of the Participant's Compensation for the limitation year, uniformly determined for all Participants similarly situated. 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If pursuant to Section 3.05(A)(3) or as a result of the allocation of Forfeitures there is an excess amount, the excess will be disposed of as follows: a. Any Nondeductible Employee Contributions, to the extent they would reduce the excess amount, will be returned to the Participant; b. If after the application of paragraph (a) an excess amount still exists, and the Participant is covered by the Plan at the end of the limitation year, the excess amount in the Participant's Individual Account will be used to reduce Employer Contributions (including any allocation of Forfeitures) for such Participant in the next limitation year, and each succeeding limitation year if necessary; c. If after the application of paragraph (b) an excess amount still exists, and the Participant is not covered by the Plan at the end of a limitation year, the excess amount will be held unallocated in a suspense account. The suspense account will be applied to reduce future Employer Contributions (including allocation of any Forfeitures) for all remaining Participants in the next limitation year, and each succeeding limitation year if necessary; d. If a suspense account is in existence at any time during a limitation year pursuant to this Section, it will not participate in the allocation of the Fund's investment gains and losses. If a suspense account is in existence at any time during a particular limitation year, all amounts in the suspense account must be allocated and reallocated to Participants' Individual Accounts before any Employer Contributions or any Nondeductible Employee Contributions may be made to the Plan for that limitation year. Excess amounts may not be distributed to Participants or former Participants. B. If, in addition to this Plan, the Participant is covered under another qualified master or prototype defined contribution plan maintained by the Employer, a welfare benefit fund maintained by the Employer, an individual medical account maintained by the Employer, or a simplified employee pension maintained by the Employer that provides an annual addition as defined in Section 3.05(E)(1), during any limitation year, the following rules apply: 1. The annual additions which may be credited to a Participant's Individual Account under this Plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a Participant's Individual Account under the other qualified master or prototype plans, welfare benefit funds, individual medical accounts and simplified employee pensions for the same limitation year. If the annual additions with respect to the Participant under other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions maintained by the Employer are less than the maximum permissible amount and the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account under this Plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the Participant's Individual Account under this Plan for the limitation year. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant in the manner described in Section 3.05(A)(2). 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If, pursuant to Section 3.05(B)(3) or as a result of the allocation of Forfeitures a Participant's annual additions under this Plan and such other plans would result in an excess amount for a limitation year, the excess amount will be deemed to consist of the annual additions last allocated, except that annual additions attributable to a simplified employee pension will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund or individual medical account, regardless of the actual allocation date. 5. If an excess amount was allocated to a Participant on an allocation date of this Plan which coincides with an allocation date of another plan, the excess amount attributed to this Plan will be the product of, a. the total excess amount allocated as of such date, times b. the ratio of (i) the annual additions allocated to the Participant for the limitation year as of such date under this Plan to (ii) the total annual additions allocated to the Participant for the limitation year as of such date under this and all the other qualified prototype defined contribution plans. 6. Any excess amount attributed to this Plan will be disposed in the manner described in Section 3.05(A)(4). C. If the Participant is covered under another qualified defined contribution plan maintained by the Employer which is not a master or prototype plan, annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with Sections 3.05(B)(1) through 3.05(B)(6) as though the other plan were a master or prototype plan unless the Employer provides other limitations in the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." D. If the Employer maintains, or at any time maintained, a qualified defined benefit plan covering any Participant in this Plan, the sum of the Participant's defined benefit plan fraction and defined contribution plan fraction will not exceed 1.0 in any limitation year. The annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." E. The following terms shall have the following meanings when used in this Section 3.05:

LIMITATION ON ALLOCATIONS. A. If the 12.1 (This Section applies only to a Participant who does not participate in, and has never participated in another in, any other qualified plan maintained by the Employer or Employer, a welfare benefit fund, as defined in Section 419(e) of the Code Code, maintained by the Employer, or an individual medical account, as defined in Section 415(l)(2) of the Code, or a simplified employee pension plan, maintained by the Employer which provides an Annual Addition as defined in Section 408(k12.5.) (a) of the Code, maintained by the Employer, which provides an annual addition as defined in Section 3.08(E)(1), the following rules shall apply: 1. The amount of annual additions the Annual Additions which may be credited allocated under the Plan to the Participant's Individual Account accounts for any limitation year will Plan Year shall not exceed the lesser of the maximum permissible amount or any other limitation contained in this PlanMaximum Permissible Amount. If the Employer Contribution contribution that would otherwise be contributed or allocated to the Participant's Individual Account accounts would cause the annual additions Annual Additions for the limitation year Plan Year to exceed the maximum permissible amountMaximum Permissible Amount, the amount contributed or allocated will shall be reduced so that the annual additions Annual Additions for the limitation year Plan Year will equal the maximum permissible amountMaximum Permissible Amount. 2. (b) Prior to determining the Participant's actual Compensation for the limitation yearLimitation Year, the Employer may determine the maximum permissible amount Maximum Permissible Amount for a Participant on the a basis of a reasonable estimation of the Participant's Compensation for the limitation yearLimitation Year, uniformly determined for all Participants similarly situated. 3. As soon as is administratively feasible after the end of the limitation yearLimitation Year, the maximum permissible amount for the limitation year Maximum Permissible Amount will be determined on the basis of the Participant's actual Compensation for the limitation year. 4Limitation Year. If pursuant to Section 3.05(A)(3) or If, as a result of the allocation of Forfeitures there is an excess amountforfeitures or a reasonable error in estimating a Participant's Compensation, the excess will Annual Additions under the Plan on behalf of a Participant is to be disposed reduced as of as followsany Allocation Date, such reduction shall be made in the following order: a. (i) The Participant's voluntary nondeductible contributions be reduced and the full amount of such reduction, adjusted for earnings, shall be returned to him in cash; (ii) The Elective Deferrals allocated to his Elective Deferral Account shall be reduced and the full amount of such reduction, adjusted for earnings, shall be returned to him in cash; (iii) The Matching Contributions and forfeitures allocated to his Matching Account shall be reduced; and (iv) The Employer Contributions and forfeitures allocated to his Employer Account shall be reduced. (c) Any Nondeductible Employee Contributions, reduction required pursuant to clause (iii) of subsection (b) shall be held in a suspense account and applied to reduce the Participant's Matching Contributions for the next Limitation Year. Any reduction required pursuant to clause (iv) of subsection (b) shall be reallocated to other Participants' Accounts in accordance with the provisions of Section 5.5 to the extent they would reduce that such allocations do not cause the excess amount, will be returned Annual Additions to any such other Participants' accounts to exceed the Participant; b. If after the application of paragraph (a) an excess amount still exists, and the Participant is covered by the Plan at the end lesser of the Maximum Permissible Amount or any other limitation year, the excess amount provided in the Participant's Individual Account will be used to reduce Employer Contributions (including any allocation of Forfeitures) for such Participant in the next limitation year, and each succeeding limitation year if necessary; c. Plan. If after the application of paragraph (b) an excess amount still exists, and the a Participant is not covered by the Plan at the end of a limitation yearLimitation Year, the excess amount will reduction required by clause (iii) of subsection (b) shall be held unallocated allocated to a suspense account. To the extent that the reduction in clause (iv) of subsection (b) cannot be allocated to other Participants' Accounts, it shall be allocated to a suspense account. The suspense account will shall be applied to reduce future Employer Contributions contributions (including allocation of any Forfeituresforfeitures) for all remaining Participants in the next limitation yearLimitation Year, and each succeeding limitation year Limitation Year if necessary; d. . In the event of termination of the Plan the suspense account shall revert to the Employer to the extent it cannot be allocated to any Participant's Account. If a suspense account is in existence at any time during a limitation year pursuant to this Sectionthe Plan Year, it will shall not participate in the allocation of the FundTrust's investment gains and losseslosses pursuant to Section 5.9. If a suspense account is in existence at any time during a particular limitation yearLimitation Year, all amounts in the suspense account must shall be allocated and reallocated to Participants' Individual Accounts before any Employer Contributions contributions or any Nondeductible Employee Contributions Participant contributions may be made to the Plan for that limitation yearLimitation Year. Excess amounts may not be distributed to Participants or former Participants. B. If(d) Notwithstanding any other provision in subsections (a) through (c), the Employer shall not contribute any amount that would cause an allocation to the suspense account as of the date the contribution is allocated. If the contribution is made prior to the date as of which it is to be allocated, then such contribution shall not exceed an amount that would cause an allocation to the suspense account if the date of contribution were an Allocation Date. 12.2 (This Section applies only to a Participant who, in addition to this the Plan, the Participant is covered during any Limitation Year under another qualified master or prototype defined contribution plan maintained by the Employer, a welfare benefit fund maintained by fund, as defined in Section 419(e) of the EmployerCode, an individual medical account maintained by the Employer, or a simplified employee pension an individual medical account, as defined in Section 415(l)(2) of the Code, maintained by the Employer that which provides an annual addition Annual Addition as defined in Section 3.05(E)(112.5.), during any limitation year, the following rules apply: 1. (a) The annual additions Annual Additions which may be credited allocated under the Plan to a any Participant's Individual Account under this Plan accounts for any such limitation year will Limitation Year shall not exceed the maximum permissible amount Maximum Permissible Amount reduced by the annual additions Annual Additions previously credited to a such Participant's Individual Account accounts under the other qualified master plans or prototype plans, welfare benefit funds, individual medical accounts and simplified employee pensions funds for the same limitation yearLimitation Year. If the annual additions Annual Additions with respect to the Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, funds and individual medical accounts and simplified employee pensions maintained by the Employer are less than the maximum permissible amount Maximum Permissible Amount, and the Employer Contribution contribution that would otherwise be contributed or allocated to the Participant's Individual Account accounts under this Plan would cause the annual additions Annual Additions for the limitation year Limitation Year to exceed this limitation, the amount contributed or allocated will shall be reduced so that the annual additions Annual Additions under all such plans plans, funds and funds individual medical accounts for the limitation year Limitation Year will equal the maximum permissible amountMaximum Permissible Amount. If the annual additions Annual Additions with respect to the such Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, funds and individual medical accounts and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amountMaximum Permissible Amount, no amount will may be contributed or allocated to the Participant's Individual Account accounts under this the Plan for the limitation yearLimitation Year. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant in the manner described in Section 3.05(A)(2). 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. (b) If, pursuant to Section 3.05(B)(3) or as a result of the allocation of Forfeitures forfeitures or a reasonable error in estimating a Participant's annual additions compensation (under a method uniformly determined for all Participants similarly situated), a Participant's Annual Additions under this Plan and such other plans would result in an excess amount Excess Amount for a limitation yearLimitation Year, the excess amount Excess Amount will be deemed to consist of the annual additions Annual Additions last allocated, except that annual additions Annual Additions attributable to a simplified employee pension welfare benefit fund or an individual medical account will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund or individual medical account, first regardless of the actual allocation date. 5Allocation Date. If an excess amount was allocated to a Participant on an allocation date Allocation Date of this the Plan which coincides with an allocation date Allocation Date of another planany other defined contribution plan described in subsection (a), the excess amount attributed of Annual Additions to this be allocated on behalf of a Participant under the Plan will be the product of, a. the total excess amount allocated as of such date, times b. the ratio of (i) the annual additions allocated to the Participant for the limitation year as of such date under this Plan to (ii) the total annual additions allocated shall be an amount equal to the product of the amount to be allocated under the Plan without regard to this Article multiplied by the lesser of one (1) or a fraction, the numerator of which is the amount described in subsection (a) during the Limitation Year and the denominator of which is the amount that would otherwise be allocated on this Allocation Date under all plans without regard to this Article. (c) If the Annual Additions under the Plan on behalf of a Participant for the limitation year is to be reduced as of any Allocation Date as a result of subsections (a) and (b), such date under this and all the other qualified prototype defined contribution plans. 6. Any excess amount attributed to this Plan will reduction shall be disposed effected in the manner described in Section 3.05(A)(412.l(b). C. (d) If as a result of subsections (a) and (b) the allocation of Annual Additions is reduced, such reduction shall be treated in the manner described in Section 12.1(c). (e) Notwithstanding any other provision in subsections (a) through (d), the Employer shall not contribute any amount that would cause an allocation to the suspense account as of the date the contribution is allocated. If the contribution is made prior to the date as of which it is to be allocated, then such contribution shall not exceed an amount that would cause an allocation to the suspense account if the date of contribution were an Allocation Date. 12.3 (This Section applies only to a Participant is covered under another who participates in one or more qualified defined contribution plan plans maintained by the Employer which is not other than a master Master or prototype plan, annual additions which may be credited Prototype Plan.) (a) Annual Additions allocated under the Plan to the any Participant's Individual Account under this Plan for any limitation year will accounts shall be limited in accordance with Sections 3.05(B)(1) through 3.05(B)(6) the allocation provisions of Section 12.2 as though the other plan were a master Master or prototype plan Prototype Plan, unless the Employer specifically provides other limitations in the Adoption Agreement. 12.4 (This Section of applies only to an Employer which, in addition to the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." D. If the Employer maintains, maintains or at any time maintained, a qualified defined benefit plan covering any Participant in this Plan, the Participant.). (a) The sum of the Participant's defined benefit plan fraction Defined Benefit Plan Fraction and defined contribution plan fraction will Defined Contribution Plan Fraction shall not exceed 1.0 in any limitation yearLimitation Year. The annual additions Annual Additions which may be credited to the Participant's Individual Account accounts under this Plan for any limitation year will Limitation Year shall be limited in accordance with the Section of limitations specifically provided by the Employer in the Adoption Agreement titled "Limitation on Allocation - More Than One PlanAgreement." E. The 12.5 For purposes of this Article, the following terms shall have the following meanings when used in this Section 3.05be defined as follows:

LIMITATION ON ALLOCATIONS. A. If the Participant does not participate in, and has never participated in another qualified plan maintained by the Employer or Employer, a welfare benefit fund, fund (as defined in Code Section 419(e)) of maintained by the Employer, an individual medical account (as defined in Code Section 415(l)(2)) maintained by the Employer, or an individual medical account, as defined in Section 415(l)(2) of the Code, or a simplified employee pension plan, plan (as defined in Code Section 408(k)) of the Code, maintained by the Employer, which provides an annual addition Annual Addition as defined in the Definitions Section 3.08(E)(1)of the Plan, the following rules shall apply:. 1. The amount of annual additions Annual Additions which may be credited to the Participant's ’s Individual Account for any limitation year Limitation Year will not exceed the lesser of the maximum permissible amount Maximum Permissible Amount or any other limitation contained in this Plan. If the Employer Contribution that would otherwise be contributed or allocated to the Participant's ’s Individual Account would cause the annual additions Annual Additions for the limitation year Limitation Year to exceed the maximum permissible amountMaximum Permissible Amount, the amount contributed or allocated will may be reduced so that the annual additions Annual Additions for the limitation year Limitation Year will equal the maximum permissible amountMaximum Permissible Amount. 2. Prior to Before determining the Participant's ’s actual Compensation for the limitation yearLimitation Year, the Employer may determine the maximum permissible amount Maximum Permissible Amount for a Participant on the basis of a reasonable estimation estimate of the Participant's ’s Compensation for the limitation yearLimitation Year, uniformly determined for all Participants similarly situated. 3. As soon as is administratively feasible after the end of the limitation yearLimitation Year, the maximum permissible amount Maximum Permissible Amount for the limitation year Limitation Year will be determined on the basis of the Participant's ’s actual Compensation for the limitation yearLimitation Year. 4. If If, pursuant to Plan Section 3.05(A)(33.12(A)(3) or as a result of the allocation of Forfeitures or a reasonable error in determining a Participant’s maximum Elective Deferral or any other circumstance permitted under rules promulgated by the IRS, there is an excess amountExcess Annual Addition, the excess will be disposed of as follows: a. Any Nondeductible Employee Contributions, to the extent they would reduce the excess amount, will be returned to the Participant; b. If after the application of paragraph (a) an excess amount still exists, and the Participant is covered by the Plan at the end of the limitation year, the excess amount in the Participant's Individual Account will be used to reduce Employer Contributions (including any allocation of Forfeitures) for such Participant in the next limitation year, and each succeeding limitation year if necessary; c. If after the application of paragraph (b) an excess amount still exists, and the Participant is not covered by the Plan at the end of a limitation year, the excess amount will be held unallocated in a suspense account. The suspense account will be applied to reduce future Employer Contributions (including allocation of any Forfeitures) for all remaining Participants in the next limitation year, and each succeeding limitation year if necessary; d. If a suspense account is in existence at any time during a limitation year pursuant to this Section, it will not participate in the allocation of the Fund's investment gains and losses. If a suspense account is in existence at any time during a particular limitation year, all amounts in the suspense account must be allocated and reallocated to Participants' Individual Accounts before any Employer Contributions or any Nondeductible Employee Contributions may be made to the Plan for that limitation year. Excess amounts may not be distributed to Participants or former Participants. B. If, in addition to this Plan, the Participant is covered under another qualified master or prototype defined contribution plan maintained by the Employer, a welfare benefit fund maintained by the Employer, an individual medical account maintained by the Employer, or a simplified employee pension maintained by the Employer that provides an annual addition as defined in Section 3.05(E)(1), during any limitation year, the following rules apply: 1. The annual additions which may be credited to a Participant's Individual Account under this Plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a Participant's Individual Account under the other qualified master or prototype plans, welfare benefit funds, individual medical accounts and simplified employee pensions for the same limitation year. If the annual additions with respect to the Participant under other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions maintained by the Employer are less than the maximum permissible amount and the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account under this Plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the Participant's Individual Account under this Plan for the limitation year. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant in the manner described in Section 3.05(A)(2). 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If, pursuant to Section 3.05(B)(3) or as a result of the allocation of Forfeitures a Participant's annual additions under this Plan and such other plans would result in an excess amount for a limitation year, the excess amount will be deemed to consist of the annual additions last allocated, except that annual additions attributable to a simplified employee pension will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund or individual medical account, regardless of the actual allocation date. 5. If an excess amount was allocated to a Participant on an allocation date of this Plan which coincides with an allocation date of another plan, the excess amount attributed to this Plan will be the product of, a. the total excess amount allocated as of such date, times b. the ratio of (i) the annual additions allocated to the Participant for the limitation year as of such date under this Plan to (ii) the total annual additions allocated to the Participant for the limitation year as of such date under this and all the other qualified prototype defined contribution plans. 6. Any excess amount attributed to this Plan will be disposed in the manner described in Section 3.05(A)(4). C. If the Participant is covered under another qualified defined contribution plan maintained by the Employer which is not a master or prototype plan, annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with Sections 3.05(B)(1) through 3.05(B)(6) as though the other plan were a master or prototype plan unless the Employer provides other limitations in the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." D. If the Employer maintains, or at any time maintained, a qualified defined benefit plan covering any Participant in this Plan, the sum of the Participant's defined benefit plan fraction and defined contribution plan fraction will not exceed 1.0 in any limitation year. The annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." E. The following terms shall have the following meanings when used in this Section 3.05:

LIMITATION ON ALLOCATIONS. A. If the Participant does not participate in, and has never participated in another qualified plan maintained by the Employer or a welfare benefit fund, as defined in Section 419(e) of the Code maintained by the Employer, or an individual medical account, as defined in Section 415(l)(2415(I)(2) of the Code, or a simplified employee pension plan, as defined in Section 408(k) of the Code, maintained by the Employer, which provides an annual addition as defined in Section 3.08(E)(13.08(E)(l), the following rules shall apply: 1. The amount of annual additions which may be credited to the Participant's Individual Account for any limitation year will not exceed the lesser of the maximum permissible amount or any other limitation contained in this Plan. If the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account would cause the annual additions for the limitation year to exceed the maximum permissible amount, the amount contributed or allocated will be reduced so that the annual additions for the limitation year will equal the maximum permissible amount. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant on the basis of a reasonable estimation of the Participant's Compensation for the limitation year, uniformly determined for all Participants similarly situated. 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If pursuant to Section 3.05(A)(3) or as a result of the allocation of Forfeitures there is an excess amount, the excess will be disposed of as follows: a. Any Nondeductible Employee Contributions, to the extent they would reduce the excess amount, will be returned to the Participant; b. If after the application of paragraph (a) an excess amount still exists, and the Participant is covered by the Plan at the end of the limitation year, the excess amount in the Participant's Individual Account will be used to reduce Employer Contributions (including any allocation of Forfeitures) for such Participant in the next limitation year, and each succeeding limitation year if necessary; c. If after the application of paragraph (b) an excess amount still exists, and the Participant is not covered by the Plan at the end of a limitation year, the excess amount will be held unallocated in a suspense account. The suspense account will be applied to reduce future Employer Contributions (including allocation of any Forfeitures) for all remaining Participants in the next limitation year, and each succeeding limitation year if necessary; d. If a suspense account is in existence at any time during a limitation year pursuant to this Section, it will not participate in the allocation of the Fund's investment gains and losses. If a suspense account is in existence at any time during a particular limitation year, all amounts in the suspense account must be allocated and reallocated to Participants' Individual Accounts before any Employer Contributions or any Nondeductible Employee Contributions may be made to the Plan for that limitation year. Excess amounts may not be distributed to Participants or former Participants. B. If, in addition to this Plan, the Participant is covered under another qualified master or prototype defined contribution plan maintained by the Employer, a welfare benefit fund maintained by the Employer, an individual medical account maintained by the Employer, or a simplified employee pension maintained by the Employer that provides an annual addition as defined in Section 3.05(E)(13.05(E)(l), during any limitation year, the following rules apply: 1. The annual additions which may be credited to a Participant's Individual Account under this Plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a Participant's Individual Account under the other qualified master or prototype plans, welfare benefit funds, individual medical accounts and simplified employee pensions for the same limitation year. If the annual additions with respect to the Participant under other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions maintained by the Employer are less than the maximum permissible amount and the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account under this Plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the Participant's Individual Account under this Plan for the limitation year. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant in the manner described in Section 3.05(A)(2). 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If, pursuant to Section 3.05(B)(3) or as a result of the allocation of Forfeitures a Participant's annual additions under this Plan and such other plans would result in an excess amount for a limitation year, the excess amount will be deemed to consist of the annual additions last allocated, except that annual additions attributable to a simplified employee pension will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund or individual medical account, regardless of the actual allocation date. 5. If an excess amount was allocated to a Participant on an allocation date of this Plan which coincides with an allocation date of another plan, the excess amount attributed to this Plan will be the product of, a. the total excess amount allocated as of such date, times b. the ratio of (i) the annual additions allocated to the Participant for the limitation year as of such date under this Plan to (ii) the total annual additions allocated to the Participant for the limitation year as of such date under this and all the other qualified prototype defined contribution plans. 6. Any excess amount attributed to this Plan will be disposed in the manner described in Section 3.05(A)(4). C. If the Participant is covered under another qualified defined contribution plan maintained by the Employer which is not a master or prototype plan, annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with Sections 3.05(B)(1) through 3.05(B)(6) as though the other plan were a master or prototype plan unless the Employer provides other limitations in the Section of the Adoption Agreement titled "`Limitation on Allocation - More Than One Plan."' D. If the Employer maintains, or at any time maintained, a qualified defined benefit plan covering any Participant in this Plan, the sum of the Participant's defined benefit plan fraction and defined contribution plan fraction will not exceed 1.0 in any limitation year. The annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." E. The following terms shall have the following meanings when used in this Section 3.05:

LIMITATION ON ALLOCATIONS. A. If the Participant does not am participate in, and has never participated in another qualified plan maintained by the Employer or a welfare benefit fund, as defined in Section 419(e) of the Code maintained by the Employer, or an individual medical account, account as defined in Section 415(l)(2415(1)(2) of the Code, or a simplified employee pension plan, as defined in Section 408(k) of the Code, maintained by the Employer, which provides an annual addition as defined in Section 3.08(E)(1), the following rules shall apply: 1. The amount of annual additions which may be credited to the Participant's Individual Account for any limitation year will not nor exceed the lesser of the maximum permissible amount or any other limitation contained in this the Plan. If the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account would cause the annual additions for the limitation year to exceed the maximum permissible amount, the amount contributed or allocated will be reduced so that the annual additions for the limitation year will equal the maximum permissible amount. 2. Prior to determining the Participant's actual Compensation Contribution for the limitation year, the Employer may determine the maximum permissible amount for a Participant on the basis of a reasonable estimation of the Participant's Compensation for the limitation year, uniformly determined for all Participants similarly situated. 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If pursuant to Section 3.05(A)(3) or as a result of the allocation of Forfeitures there is an excess amount, the excess will be disposed of as follows: a. Any Nondeductible Employee Contributions, to the extent they would reduce the excess amount, will be returned to the Participant; b. If after the application of paragraph (a) an excess amount still exists, and the Participant is covered by the Plan at the end of the limitation year, the excess amount in the Participant's Individual Account will be used to reduce Employer Contributions (including any allocation of Forfeitures) for such Participant in the next limitation year, and each succeeding limitation year if necessary; c. If after the application of paragraph (b) an excess amount still exists, and the Participant is not covered by the Plan at the end of a limitation year, the excess amount will be held unallocated in a suspense account. The suspense account will be applied to reduce future Employer Contributions (including allocation of any Forfeitures) for all remaining Participants in the next limitation year, and each succeeding limitation year if necessary; d. If a suspense account is in existence at any time during a limitation year pursuant to this Section, it will not participate in the allocation of the Fund's investment gains and losses. If a suspense account is in existence at any time during a particular limitation year, all amounts in the suspense account must be allocated and reallocated to Participants' Individual Accounts before any Employer Contributions or any Nondeductible Employee Contributions may be made to the Plan for that limitation year. Excess amounts may not be distributed to Participants or former Participants. B. If, in addition to this Plan, the Participant is covered under another qualified master or prototype defined contribution plan maintained by the Employer, a welfare benefit fund maintained by the Employer, an individual medical account maintained by the Employer, or a simplified employee pension maintained by the Employer that provides an annual addition as defined in Section 3.05(E)(1), during any limitation year, the following rules apply: 1. The annual additions which may be credited to a Participant's Individual Account under this Plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a Participant's Individual Account under the other qualified master or prototype plans, welfare benefit funds, individual medical accounts and simplified employee pensions for the same limitation year. If the annual additions with respect to the Participant under other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions maintained by the Employer are less than the maximum permissible amount and the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account under this Plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the Participant's Participants Individual Account under this Plan for the limitation year. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant in the manner described in Section 3.05(A)(2). 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If, pursuant to Section 3.05(B)(3) or as a result of the allocation of Forfeitures a Participant's annual additions under this Plan and such other plans would result in an excess amount for a limitation year, the excess amount will be deemed to consist of the annual additions last allocated, except that annual additions attributable to a simplified employee pension will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund or individual medical account, regardless of the actual allocation date. 5. If an excess amount was allocated to a Participant on an allocation date of this Plan which coincides with an allocation date of another plan, the excess amount attributed to this Plan will be the product of, a. the total excess amount allocated as of such date, times b. the ratio of (i) the annual additions allocated to the Participant for the limitation year as of such date under this Plan to (ii) the total annual additions allocated to the Participant for the limitation year as of such date under this and all the other qualified prototype defined contribution plans. 6. Any excess amount attributed to this Plan will be disposed in the manner described in Section 3.05(A)(4). C. If the Participant is covered under another qualified defined contribution plan maintained by the Employer which is not a master or prototype plan, annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with Sections 3.05(B)(1) through 3.05(B)(6) as though the other plan were a master or prototype plan unless the Employer provides other limitations in the Section of the Adoption Agreement titled "'Limitation on Allocation - More Than One Plan." D. If the Employer maintains, or at any time maintained, a qualified defined benefit plan covering any Participant in this Plan, the sum of the Participant's defined benefit plan fraction and defined contribution plan fraction will not exceed 1.0 in any limitation year. The annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with the Section of the Adoption Agreement titled "'Limitation on Allocation - More Than One Plan." E. The following terms shall have the following meanings when used in this Section 3.05:

LIMITATION ON ALLOCATIONS. A. If the Participant does not participate in, and has never participated in another qualified plan maintained by the Employer or Employer, a welfare benefit fund, fund (as defined in Section 419(e) of the Code Code) maintained by the Employer, or an individual medical account, account (as defined in Section 415(l)(2415(1)(2) of the Code), or a simplified employee pension plan, plan (as defined in Section 408(k) of the Code, ) maintained by the Employer, which provides an annual addition Annual Addition as defined in the Definitions Section 3.08(E)(1)of the Plan, the following rules shall apply:. 1. The amount of annual additions Annual Additions which may be credited to the Participant's Individual Account for any limitation year Limitation Year will not exceed the lesser of the maximum permissible amount Maximum Permissible Amount or any other limitation contained in this Plan. If the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account would cause the annual additions Annual Additions for the limitation year Limitation Year to exceed the maximum permissible amountMaximum Permissible Amount, the amount contributed or allocated will be reduced so that the annual additions Annual Additions for the limitation year Limitation Year will equal the maximum permissible amountMaximum Permissible Amount. 2. Prior to determining the Participant's actual Compensation for the limitation yearLimitation Year, the Employer may determine the maximum permissible amount Maximum Permissible Amount for a Participant on the basis of a reasonable estimation estimate of the Participant's Compensation for the limitation yearLimitation Year, uniformly determined for all Participants similarly situated. 3. As soon as is administratively feasible after the end of the limitation yearLimitation Year, the maximum permissible amount Maximum Permissible Amount for the limitation year Limitation Year will be determined on the basis of the Participant's actual Compensation for the limitation yearLimitation Year. 4. If pursuant to Section 3.05(A)(33.12(A)(3) of the Plan or as a result of the allocation of Forfeitures or a reasonable error in determining a Participant's maximum Elective Deferral or any other circumstance permitted under rules promulgated by the IRS, there is an excess amountExcess Annual Additions, the excess will be disposed of as follows: a. Any Nondeductible Employee Contributions, to the extent they would reduce the excess amount, will be returned to the Participant; b. If after the application of paragraph (a) an excess amount still exists, and the Participant is covered by the Plan at the end of the limitation year, the excess amount in the Participant's Individual Account will be used to reduce Employer Contributions (including any allocation of Forfeitures) for such Participant in the next limitation year, and each succeeding limitation year if necessary; c. If after the application of paragraph (b) an excess amount still exists, and the Participant is not covered by the Plan at the end of a limitation year, the excess amount will be held unallocated in a suspense account. The suspense account will be applied to reduce future Employer Contributions (including allocation of any Forfeitures) for all remaining Participants in the next limitation year, and each succeeding limitation year if necessary; d. If a suspense account is in existence at any time during a limitation year pursuant to this Section, it will not participate in the allocation of the Fund's investment gains and losses. If a suspense account is in existence at any time during a particular limitation year, all amounts in the suspense account must be allocated and reallocated to Participants' Individual Accounts before any Employer Contributions or any Nondeductible Employee Contributions may be made to the Plan for that limitation year. Excess amounts may not be distributed to Participants or former Participants. B. If, in addition to this Plan, the Participant is covered under another qualified master or prototype defined contribution plan maintained by the Employer, a welfare benefit fund maintained by the Employer, an individual medical account maintained by the Employer, or a simplified employee pension maintained by the Employer that provides an annual addition as defined in Section 3.05(E)(1), during any limitation year, the following rules apply: 1. The annual additions which may be credited to a Participant's Individual Account under this Plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a Participant's Individual Account under the other qualified master or prototype plans, welfare benefit funds, individual medical accounts and simplified employee pensions for the same limitation year. If the annual additions with respect to the Participant under other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions maintained by the Employer are less than the maximum permissible amount and the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account under this Plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the Participant's Individual Account under this Plan for the limitation year. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant in the manner described in Section 3.05(A)(2). 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If, pursuant to Section 3.05(B)(3) or as a result of the allocation of Forfeitures a Participant's annual additions under this Plan and such other plans would result in an excess amount for a limitation year, the excess amount will be deemed to consist of the annual additions last allocated, except that annual additions attributable to a simplified employee pension will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund or individual medical account, regardless of the actual allocation date. 5. If an excess amount was allocated to a Participant on an allocation date of this Plan which coincides with an allocation date of another plan, the excess amount attributed to this Plan will be the product of, a. the total excess amount allocated as of such date, times b. the ratio of (i) the annual additions allocated to the Participant for the limitation year as of such date under this Plan to (ii) the total annual additions allocated to the Participant for the limitation year as of such date under this and all the other qualified prototype defined contribution plans. 6. Any excess amount attributed to this Plan will be disposed in the manner described in Section 3.05(A)(4). C. If the Participant is covered under another qualified defined contribution plan maintained by the Employer which is not a master or prototype plan, annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with Sections 3.05(B)(1) through 3.05(B)(6) as though the other plan were a master or prototype plan unless the Employer provides other limitations in the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." D. If the Employer maintains, or at any time maintained, a qualified defined benefit plan covering any Participant in this Plan, the sum of the Participant's defined benefit plan fraction and defined contribution plan fraction will not exceed 1.0 in any limitation year. The annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." E. The following terms shall have the following meanings when used in this Section 3.05:

LIMITATION ON ALLOCATIONS. A. (1) If the Participant does not participate in, and has never participated in another qualified plan maintained by the Employer or a welfare benefit fund, as defined in Section section 419(e) of the Code maintained by the Employer, or an individual medical account, as defined in Section 415(l)(2) of the Code, or a simplified employee pension plan, as defined in Section 408(ksection 415(1)(2) of the Code, maintained by the Employer, which provides an annual addition Annual Addition as defined in Section 3.08(E)(1)section 1.07, the following rules shall apply: 1. The amount of annual additions Annual Additions which may be credited to the Participant's Individual Account account for any limitation year Limitation Year will not exceed the lesser of the maximum permissible amount Maximum Permissible Amount or any other limitation contained in this Plan. If the Employer Contribution contribution that would otherwise be contributed or allocated to the Participant's Individual Account account would cause the annual additions Annual Additions for the limitation year Limitation Year to exceed the maximum permissible amountMaximum Permissible Amount, the amount contributed or allocated will be reduced so that the annual additions Annual Additions for the limitation Limitation year will equal the maximum permissible amountMaximum Permissible Amount. (2. ) Prior to determining the Participant's actual _415 Compensation for the limitation yearLimitation Year, the Employer may determine the maximum permissible amount Maximum Permissible Amount for a Participant on the basis of a reasonable estimation of the Participant's _415 Compensation for the limitation yearLimitation Year, uniformly determined for all Participants similarly situated. (3. ) As soon as is administratively feasible after the end of the limitation yearLimitation Year, the maximum permissible Maximum Permissible amount for the limitation year Limitation Year will be determined on the basis of the Participant's actual _415 Compensation for the limitation yearLimitation Year. (4. If pursuant to Section 3.05(A)(3) or If, as a result of the allocation of Forfeitures Forfeitures, a reasonable error in estimating a Participant's Compensation, a reasonable error in determining the amount of elective deferrals (within the meaning of Code Section 402(g)(3)) that may be made with respect to any Participant hereunder or other facts and circumstances to which Regulation 1.415-6(b)(6) shall be applicable, there is an excess amountExcess Amount, the excess will be disposed of as follows: a. (A) Any Nondeductible Employee Contributionselective deferrals (within the meaning of Code Section 402(g)(3)) or any nondeductible voluntary employee contributions, to the extent they would reduce the excess amountExcess Amount, will be returned to the Participant; b. (B) If after the application of paragraph (aA) an excess amount Excess Amount still exists, and the Participant is covered by the Plan at the end of the limitation yearLimitation Year, the excess amount Excess Amount in the Participant's Individual Account account will be used to reduce Employer Contributions (including any allocation of Forfeituresforfeitures) for such Participant in the next limitation yearLimitation Year, and each succeeding limitation year Limitation Year if necessary;. c. (C) If after the application of paragraph (bA) an excess amount Excess Amount still exists, and the Participant is not covered by the Plan at the end of a limitation year, the excess amount will be held unallocated in a suspense account. The suspense account will be applied to reduce future Employer Contributions (including allocation of any Forfeitures) for all remaining Participants in the next limitation year, and each succeeding limitation year if necessary; d. If a suspense account is in existence at any time during a limitation year pursuant to this Section, it will not participate in the allocation of the Fund's investment gains and losses. If a suspense account is in existence at any time during a particular limitation year, all amounts in the suspense account must be allocated and reallocated to Participants' Individual Accounts before any Employer Contributions or any Nondeductible Employee Contributions may be made to the Plan for that limitation year. Excess amounts may not be distributed to Participants or former Participants. B. If, in addition to this Plan, the Participant is covered under another qualified master or prototype defined contribution plan maintained by the Employer, a welfare benefit fund maintained by the Employer, an individual medical account maintained by the Employer, or a simplified employee pension maintained by the Employer that provides an annual addition as defined in Section 3.05(E)(1), during any limitation year, the following rules apply: 1. The annual additions which may be credited to a Participant's Individual Account under this Plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a Participant's Individual Account under the other qualified master or prototype plans, welfare benefit funds, individual medical accounts and simplified employee pensions for the same limitation year. If the annual additions with respect to the Participant under other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions maintained by the Employer are less than the maximum permissible amount and the Employer Contribution that would otherwise be contributed or allocated to the Participant's Individual Account under this Plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the Participant under such other qualified master or prototype defined contribution plans, welfare benefit funds, individual medical accounts and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the Participant's Individual Account under this Plan for the limitation year. 2. Prior to determining the Participant's actual Compensation for the limitation year, the Employer may determine the maximum permissible amount for a Participant in the manner described in Section 3.05(A)(2). 3. As soon as is administratively feasible after the end of the limitation year, the maximum permissible amount for the limitation year will be determined on the basis of the Participant's actual Compensation for the limitation year. 4. If, pursuant to Section 3.05(B)(3) or as a result of the allocation of Forfeitures a Participant's annual additions under this Plan and such other plans would result in an excess amount for a limitation year, the excess amount will be deemed to consist of the annual additions last allocated, except that annual additions attributable to a simplified employee pension will be deemed to have been allocated first, followed by annual additions to a welfare benefit fund or individual medical account, regardless of the actual allocation date. 5. If an excess amount was allocated to a Participant on an allocation date of this Plan which coincides with an allocation date of another plan, the excess amount attributed to this Plan will be the product of, a. the total excess amount allocated as of such date, times b. the ratio of (i) the annual additions allocated to the Participant for the limitation year as of such date under this Plan to (ii) the total annual additions allocated to the Participant for the limitation year as of such date under this and all the other qualified prototype defined contribution plans. 6. Any excess amount attributed to this Plan will be disposed in the manner described in Section 3.05(A)(4). C. If the Participant is covered under another qualified defined contribution plan maintained by the Employer which is not a master or prototype plan, annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with Sections 3.05(B)(1) through 3.05(B)(6) as though the other plan were a master or prototype plan unless the Employer provides other limitations in the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." D. If the Employer maintains, or at any time maintained, a qualified defined benefit plan covering any Participant in this Plan, the sum of the Participant's defined benefit plan fraction and defined contribution plan fraction will not exceed 1.0 in any limitation year. The annual additions which may be credited to the Participant's Individual Account under this Plan for any limitation year will be limited in accordance with the Section of the Adoption Agreement titled "Limitation on Allocation - More Than One Plan." E. The following terms shall have the following meanings when used in this Section 3.05:a