Common use of Restated Plan Clause in Contracts

Restated Plan. The Participating Employer's adoption of this Plan is as a restated Plan. The restated Effective Date as to the Participating Employer is: September 1, 2002. The Plan as to the Participating Employer was originally effective on: the date reflected in the original documentation adopted at the time this employer became a Participating Employer in this Plan. [Note: If the Participating Employer is adopting this Plan as an EGTRRA restated Plan, the restated Effective Date should be the beginning of the 2002 Plan Year or the Participating Employer's original Effective Date, whichever is later. Where the Participating Employer is restating its Plan, the Participating Employer should execute this Participation Agreement even if the prior version of the Plan accorded to the Signatory/Lead Employer the authority to make Plan amendments on behalf of Participating Employers without Participating Employer signature or approval.] Different elections or special Effective Dates. (Choose one): [X] None. There are no different elections or special Effective Dates which apply to the Participating Employer. [Note: The Employer should elect "none" above only if the Adoption Agreement elections and Effective Dates (other than above in this Participation Agreement) are the same for the Participating Employer and the Signatory/Lead Employer. If different elections or Effective Dates apply, the Employer should elect "applies" below. Any election below must be consistent with those allowed under Election 53(b)(2).] [ ] Applies. As to the Participating Employer, the following elections apply (or do not apply) which are different (or have different Effective Dates) than the elections applicable to the Signatory/Lead Employer: Election number Applies Does not apply Completion of election blanks-as necessary Effective Date [ ] [ ] [ ] [ ] Participating Employer: Kentuckiana Railcar Repair & Storage Facility, LLC Date: Signed: [print name/title] Participating Employer's EIN: 30-0000000 Acceptance by Signatory/Lead Employer and Trustee/Custodian. Signatory/Lead Employer: Progress Rail Services Corporation Date: Signed: [print name/title] Trustee(s)/Custodian(s): Reliance Trust Company Date:

Restated Plan. The Participating Employer's adoption of this Plan is as a restated Plan. The restated Effective Date as to the Participating Employer is: September 1, 2002. The Plan as to the Participating Employer was originally effective on: the date reflected in the original documentation adopted at the time this employer became a Participating Employer in this Plan. [Note: If the Participating Employer is adopting this Plan as an EGTRRA restated Plan, the restated Effective Date should be the beginning of the 2002 Plan Year or the Participating Employer's original Effective Date, whichever is later. Where the Participating Employer is restating its Plan, the Participating Employer should execute this Participation Agreement even if the prior version of the Plan accorded to the Signatory/Lead Employer the authority to make Plan amendments on behalf of Participating Employers without Participating Employer signature or approval.] Different elections or special Effective Dates. (Choose one): [X] None. There are no different elections or special Effective Dates which apply to the Participating Employer. [Note: The Employer should elect "none" above only if the Adoption Agreement elections and Effective Dates (other than above in this Participation Agreement) are the same for the Participating Employer and the Signatory/Lead Employer. If different elections or Effective Dates apply, the Employer should elect "applies" below. Any election elections below must be consistent with those allowed under Election 53(b)(2).] [ ] Applies. As to the Participating Employer, the following elections apply (or do not apply) which are different (or have different Effective Dates) than the elections applicable to the Signatory/Lead Employer: Election number Applies Does not apply Completion of election blanks-as necessary Effective Date [ ] [ ] [ ] [ ] Participating Employer: Kentuckiana Railcar Repair & Storage Facility, LLC Progress Metal Reclamation Company Date: Signed: [print name/title] Participating Employer's EIN: 3060-0000000 Acceptance by Signatory/Lead Employer and Trustee/Custodian. Signatory/Lead Employer: Progress Rail Services Corporation Date: Signed: [print name/title] Trustee(s)/Custodian(s): Reliance Trust Company Date:

Restated Plan. The Participating Employer's adoption of this Plan is as a restated Plan. The restated Effective Date as to the Participating Employer is: September 1, 2002. The Plan as to the Participating Employer was originally effective on: the date reflected in the original documentation adopted at the time this employer became a Participating Employer in this Plan. [Note: If the Participating Employer is adopting this Plan as an EGTRRA restated Plan, the restated Effective Date should be the beginning of the 2002 Plan Year or the Participating Employer's original Effective Date, whichever is later. Where the Participating Employer is restating its Plan, the Participating Employer should execute this Participation Agreement even if the prior version of the Plan accorded to the Signatory/Lead Employer the authority to make Plan amendments on behalf of Participating Employers without Participating Employer signature or approval.] Different elections or special Effective Dates. (Choose one): [X] None. There are no different elections or special Effective Dates which apply to the Participating Employer. [Note: The Employer should elect "none" above only if the Adoption Agreement elections and Effective Dates (other than above in this Participation Agreement) are the same for the Participating Employer and the Signatory/Lead Employer. If different elections or Effective Dates apply, the Employer should elect "applies" below. Any election elections below must be consistent with those allowed under Election 53(b)(2).] [ ] Applies. As to the Participating Employer, the following elections apply (or do not apply) which are different (or have different Effective Dates) than the elections applicable to the Signatory/Lead Employer: Election number Applies Does not apply Completion of election blanks-as necessary Effective Date [ ] [ ] [ ] [ ] Participating Employer: Kentuckiana Railcar Repair & Storage FacilityRailcar, LLC Ltd. Date: Signed: [print name/title] Participating Employer's EIN: 3050-0000000 Acceptance by Signatory/Lead Employer and Trustee/Custodian. Signatory/Lead Employer: Progress Rail Services Corporation Date: Signed: [print name/title] Trustee(s)/Custodian(s): Reliance Trust Company Date:: Signed: [print name/title] PARTICIPATION AGREEMENT (1.23(D))

Restated Plan. The Participating Employer's adoption of this Plan is as a restated Plan. The restated Effective Date as to the Participating Employer is: September 1, 2002. The Plan as to the Participating Employer was originally effective on: the date reflected in the original documentation adopted at the time this employer became a Participating Employer in this Plan. [Note: If the Participating Employer is adopting this Plan as an EGTRRA restated Plan, the restated Effective Date should be the beginning of the 2002 Plan Year or the Participating Employer's original Effective Date, whichever is later. Where the Participating Employer is restating its Plan, the Participating Employer should execute this Participation Agreement even if the prior version of the Plan accorded to the Signatory/Lead Employer the authority to make Plan amendments on behalf of Participating Employers without Participating Employer signature or approval.] Different elections or special Effective Dates. (Choose one): [X] None. There are no different elections or special Effective Dates which apply to the Participating Employer. [Note: The Employer should elect "none" above only if the Adoption Agreement elections and Effective Dates (other than above in this Participation Agreement) are the same for the Participating Employer and the Signatory/Lead Employer. If different elections or Effective Dates apply, the Employer should elect "applies" below. Any election elections below must be consistent with those allowed under Election 53(b)(2).] [ ] Applies. As to the Participating Employer, the following elections apply (or do not apply) which are different (or have different Effective Dates) than the elections applicable to the Signatory/Lead Employer: Election number Applies Does not apply Completion of election blanks-as necessary Effective Date [ ] [ ] [ ] [ ] Participating Employer: Kentuckiana Railcar Repair S & Storage FacilityL Railroad, LLC Date: Signed: [print name/title] Participating Employer's EIN: 3000-0000000 Acceptance by Signatory/Lead Employer and Trustee/Custodian. Signatory/Lead Employer: Progress Rail Services Corporation Date: Signed: [print name/title] Trustee(s)/Custodian(s): Reliance Trust Company Date:: Signed: [print name/title] PARTICIPATION AGREEMENT (1.23(D))