Common use of Rollover Contributions Clause in Contracts

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise If so provided by the Employer in Subsection 1.09(a) of the Adoption Agreement, subject to any limits provided therein, an Eligible Employee who is or was entitled to receive a Participant/distribution that is eligible for rollover to a qualified plan under Code Section 408(d)(3) or an eligible rollover distribution, as defined in Code Section 402(c)(4) and Treasury Regulations issued thereunder, including an eligible rollover distribution received by the Eligible Employee as a surviving Spouse or as a Spouse or former Spouse who is an alternate payee under a qualified domestic relations order, from an eligible retirement plan, as defined in Section 13.04, may elect to contribute all or any portion of such distribution to the Trust directly from such eligible retirement plan (a “direct rollover”) or within 60 days of receipt of such distribution to the Eligible Employee. Except as otherwise provided in Subsection 1.09(b) of the Adoption Agreement, Rollover Contributions shall only be made in the form of cash, allowable Fund Shares, or promissory notes evidencing a plan loan to the Eligible Employee; provided, however, that Rollover Contributions shall only be permitted in the form of promissory notes if the Plan otherwise provides for loans. Notwithstanding the foregoing, the Plan shall not accept the following as Rollover Contributions: (a) the contributions excluded by the Employer, if any, in Subsection 1.09(a) of the Adoption Agreement; (b) any rollover of after-tax employee contributions that is not made by a direct rollover; (c) any rollover from an individual retirement account or annuity described in Code Section 408(a) or (b) (including a ▇▇▇▇ ▇▇▇ under Code Section 408A) to the extent such amount would not otherwise be includible in the Employee’s income; or (i) except as provided in Subsection 1.09(b), any rollover amounts which are not “designated ▇▇▇▇ contributions” which are to be contributed to the Plan as “designated ▇▇▇▇ contributions.” To the extent the Plan accepts Rollover Contributions of after-tax employee contributions, the Plan will separately account for such contributions, including separate accounting for the portion of the Rollover Contribution that is includible in gross income and the portion that is not includible in gross income. Except with regard to a rollover made pursuant to Subsection 1.09(b), any rollover of “designated ▇▇▇▇ contributions”, as defined in Subsection 6.01(e), shall be subject to the requirements of Code Section 402(c). To the extent the Plan accepts Rollover Contributions of “designated ▇▇▇▇ contributions”, the Plan will separately account for such contributions in accordance with the provisions of Section 7.01, including separate accounting for the portion of the Rollover Contribution that is includible in gross income and the portion that is not includible in gross income, if applicable. If the Plan accepts a direct rollover of “designated ▇▇▇▇ contributions”, the Trustee and the Plan Administrator shall be entitled to rely on a statement from the distributing plan’s administrator identifying (i) the Eligible Employee’s basis in the rolled over amounts and (ii) the date on which the Eligible Employee’s 5-taxable-year period of participation (as required under Code Section 402A(d)(2) for a qualified distribution of “designated ▇▇▇▇ contributions”) started under the distributing plan. If the 5-taxable-year period of participation under the distributing plan would end sooner than the Eligible Employee’s 5-taxable-year period of participation under the Plan, the 5-taxable-year period of participation applicable under the distributing plan shall continue to apply with respect to the Rollover Contribution. Notwithstanding the above, if so provided in Subsection 1.09(b), and as limited as provided therein, a Participant or Beneficiary may elect to have any portion of his Account otherwise distributable under the terms of the Plan, which is not “designated ▇▇▇▇ contributions” under the Plan and meets the definition of an “eligible rollover distribution” found in Section 13.04(c), be considered “designated ▇▇▇▇ contributions” for purposes of the Plan. Any assets converted in such a way shall be separately accounted for and shall still be subject to distribution constraints found in Article 14 applicable to them prior to the conversion. Such assets shall also retain any distribution rights, such as those found in Article 10, applicable to them prior to the conversion and shall be treated as Rollover Contributions for purposes of withdrawal pursuant to Section 10.03. Each such in-plan rollover shall be subject to its own 5-taxable year period of participation and subject to the requirements of Code Section 408A(d)(3)(F). An Eligible Employee who has not yet become an Active Participant in the Plan in accordance with the provisions of Article 3 may make a Rollover Contribution to the Plan. Such Eligible Employee shall be treated as a Defined Contribution Participant under the Plan for all purposes of the Plan, except eligibility to have Deferral Contributions made on his behalf and to receive an allocation of Matching Employer or Nonelective Employer Contributions. The Administrator shall require such information from Eligible Employees as it deems necessary to ensure that amounts contributed under this Section 5.06 meet the requirements for tax-deferred rollovers established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under by this Section 5.06 and by Code Section 408 where 402(c) and develop procedures to govern the IRA was used as Plan’s acceptance of Rollover Contributions. If a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made under this Section 5.06 is later determined by the Administrator not to have met the requirements of this Plan, and Section 5.06 or of the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant Code or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The EmployerTreasury regulations, the Trustee and/or Custodianshall, if applicablewithin a reasonable time after such determination is made, in their sole discretion shall have and on instructions from the right to refuse to accept a transfer for any reason including but not limited Administrator, distribute to the following reasons: that such assets do not comply operationally; Employee the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated amounts then held in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only Trust attributable to such Transfer Rollover Contribution. (k) Notwithstanding any provision of this Plan A Participant’s Rollover Contributions Account shall be subject to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount terms of the investment Plan, including Article 14, except as otherwise provided in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross incomeSection 5.06.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’sParticipant's/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of A rollover contribution is an amount distributed of cash or distributable to him or her from a Qualified Plan or property which the Code permits an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/eligible Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant transfer directly or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a money purchase pension plan nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Code Section 401(a) Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee must treat the Employee as a limited Participant (other than as described in Rev. Rul. 96-48 or in any portion of those assets and liabilities attributable to Voluntary After-tax Contributionssuccessor ruling). (l) Unless otherwise elected . A limited Participant does not share in the Adoption Agreement, an Employee is Plan's allocation of Employer contributions nor Participant forfeitures and may not required to be make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in order the Plan. If a limited Participant has a Separation from Service prior to make becoming a Rollover or Transfer Contribution. (m) If elected Participant in the Adoption AgreementPlan, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Trustee will distribute his/her rollover contributions Account under a retirement plan to him/her in accordance with Article VI as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral if it were an Employer contributions Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise in A rollover contribution is an amount of cash or property which the Adoption AgreementCode permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee’s right or a Participant/Employee may ’s right to make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or rollover contribution. If an Employer permits rollover contributions, any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life Participant (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/as applicable, any eligible Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectiveswritten consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a “rollover contribution” which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If necessaryan eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan’s eligibility conditions, for accounting the Plan Administrator and recordkeeping purposes, Transfer Contributions shall be treated Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the same manner as Rollover Contributions. (jPlan’s allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) In arrangement until he/she actually becomes a Participant in the event Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her accountPlan, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee Trustee will distribute his/her rollover contributions Account to continue to direct his or him/her investments in accordance with paragraph 12.7 with respect only to such Transfer ContributionArticle VI as if it were an Employer contributions Account. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/An Employee may make a Rollover Contribution to a Defined Contribution this Plan established hereunder of all from another “qualified retirement plan” or any part of an amount distributed or distributable to him or her from a Qualified Plan “conduit ▇▇▇,” if the acceptance of rollovers is permitted under Part 12 of the Agreement or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to if the Plan no later than Administrator adopts administrative procedures regarding the sixtieth day after such distribution was received by acceptance of Rollover Contributions. Any Rollover Contribution an Employee makes to this Plan will be held in the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this PlanAccount, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) which is always 100% vested. A Participant or an Employee may arrange for the direct transfer of his or withdraw amounts from his/her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for Rollover Contribution Account at any reason and may be in cash and/or in-kind. The Employertime, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrarydistribution rules under Section 8.5(a), to the extent that any optional form of benefit except as prohibited under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount Part 10 of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunderAgreement. For purposes of this paragraphSection 3.2, a “qualified retirement plan” is any tax qualified retirement plan under Code §401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated Code, regulations, or other IRS guidance. A “conduit ▇▇▇” is an ▇▇▇ Elective Deferral that holds only assets that have been properly rolled over to any designated that ▇▇▇ from a qualified retirement plan under Code §401(a). To qualify as a Rollover Contribution under this Section, the Rollover Contribution must be transferred directly from the qualified retirement plan or conduit ▇▇▇ in a Direct Rollover or must be transferred to the Plan by the Employee within sixty (60) days following receipt of the amounts from the qualified plan or conduit ▇▇▇▇ Elective Deferral Account established for . If Rollover Contributions are permitted, an Employee may make a Rollover Contribution to the Plan even if the Employee is not an Eligible Participant with respect to any or all other contributions under the plan and ends when five (5) consecutive taxable years have been completedPlan, unless otherwise prohibited under separate administrative procedures adopted by the Plan Administrator. For An Employee who makes a Rollover Contribution to this purpose, the first taxable year in which Plan prior to becoming an Eligible Participant shall be treated as a Participant makes only with respect to such Rollover Contribution Account, but shall not be treated as an Eligible Participant until he/she otherwise satisfies the eligibility conditions under the Plan. The Plan Administrator may refuse to accept a designated Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (a) is not being made from a proper plan or conduit ▇▇▇▇ Elective Deferral ; (b) is not being made within sixty (60) days from receipt of the year in which amounts from a qualified retirement plan or conduit ▇▇▇; (c) could jeopardize the amount is first includible in tax-exempt status of the Participant’s gross incomePlan; or (d) could create adverse tax consequences for the Plan or the Employer. Prior to accepting a Rollover Contribution, the Plan Administrator may require the Employee to provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of this Section. The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. Any conditions on Rollover Contributions must be applied uniformly to all Employees under the Plan.

Rollover Contributions. Unless elected otherwise in the Adoption AgreementAs allowed under applicable law and regulations, a Participant/an Employee may make a Rollover Contribution to this Plan from an Eligible Retirement Plan, if the special accounting rule is satisfied and the acceptance of rollovers is elected under the Adoption Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. The Employee’s Rollover Contributions are always 100% vested. If Rollover Contributions are permitted, an Employee may make a Defined Rollover Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than even if the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed Employee is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation an eligible Participant with respect to Employer securities)any or all other contributions under the Plan, and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis prohibited under separate administrative procedures adopted by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Administrator. An Employee who makes a Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Plan prior to becoming an Eligible Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including such Rollover Contributions but shall not be treated as an eligible Participant until such Employee otherwise satisfies the post-transfer earnings thereon) and liabilities that are transferred, within eligibility conditions under the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Plan. A Participant in order to may make a Rollover or Transfer Contribution. (m) If elected in Contribution to a ▇▇▇▇ Deferral Account only if the Adoption Agreement, the Plan shall accept rollover is a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in an Eligible Retirement Plan and only to the extent the rollover is permitted under the rules of Code Section 402A(e)(1§402(c). When a portion A rollover of a distribution is ▇▇▇▇ Deferrals may not be made to this Plan from a ▇▇▇▇ Elective Deferral ▇▇▇. Any rollover of ▇▇▇▇ Deferrals to this Plan will be held in a separate ▇▇▇▇ Rollover Contribution Account. Effective for years beginning after December 31, 2017, the rollover period during which a Qualified Plan Loan Offset Amount may be contributed to the Plan as a Rollover Contribution is extended from 60 days after the date of any such distribution pursuant the offset to Code Section 402A(c)(3the due date (including extensions) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for filing the individual’s Federal income tax return for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes Plan loan offset occurs. A Qualified Plan Loan Offset Amount is a designated ▇▇▇▇ Elective Deferral Plan loan offset amount that is treated as distributed from a tax-qualified retirement plan described in Code §401(a) or Code §403(a), a Code §403(b) plan, or a governmental plan under Code §457(b) solely by reason of termination of the Plan or failure to meet the repayment terms of the loan because of Severance from Employment. Notwithstanding any designated ▇▇▇▇ Elective Deferral Account established for other provision of the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purposePlan, the first taxable year in which Plan Administrator may accept any Rollover Contribution that satisfies the requirements, including the time period to make Rollover Contributions, under Code §402(c) and applicable IRS regulations and other guidance. Thus, for example, the Plan Administrator may accept a Rollover Contribution as provided under Revenue Procedure 2016-47 relating to the waiver of the 60-day rollover period and acceptable self-certification by an Employee. A Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the may withdraw amounts from such Participant’s gross incomeRollover Contribution Account(s) at any time, in accordance with the distribution rules under Section 8, except as restricted under AA §9.

Rollover Contributions. Unless elected otherwise in the Adoption AgreementWith our consent, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all may be made by or any part of for an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where Eligible Employee if the IRA was used as a conduit from a Qualified Plan providedfollowing conditions are met: (a) The Contribution is a rollover contribution which the amount distributed Code permits to be transferred to a plan that meets the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee,requirements of Code Section 401(a). (b) It the amount distributed Contribution is not one of a series of substantially equal periodic payments made for by the life (or life expectancy) of Eligible Employee, it is made within sixty days after he receives the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more,distribution. (c) The Eligible Employee furnishes evidence satisfactory to the amount distributed Plan Administrator that the proposed transfer is not in fact a required minimum distribution under Code Section 401(a)(9), rollover contribution which meets conditions (da) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property and (b) above. The Rollover Contribution may be rolled over, (e) made by the amount distributed Eligible Employee or the Eligible Employee may direct the trustee or named fiduciary of another plan to transfer the funds which would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any a Rollover Contribution made directly to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer transferred funds shall be called a Rollover Contribution. The Contribution shall be made for any reason and according to procedures set up by the Plan Administrator. If an Eligible Employee participated in a retirement plan which met the requirements of Code Section 401(a), with our consent, the trustee or named fiduciary of that plan may be in cash and/or in-kindtransfer funds which could not have been a Rollover Contribution to this Plan on behalf of the Eligible Employee. The Employertransferred funds shall be called a Rollover Contribution. If such Rollover Contributions were made for a period when the Eligible Employee was a five-percent owner of the employer that maintained the plan, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Rollover Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules they were Contributions made under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to for a period when he was a five-percent owner of us. If the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Eligible Employee is not required an Active Member when the Rollover Contribution is made, he shall be deemed to be a Participant in order an Active Member only for the purpose of investment and distribution of the Rollover Contribution. Our Contributions shall not be made for or allocated to the Eligible Employee and he may not make a Member Contributions, until the time he meets all of the requirements to become an Active Member. Rollover Contributions made by or Transfer Contribution. for an Eligible Employee shall be credited to his Account. The part of the Member's Account resulting from Rollover Contributions is fully (m100%) If elected vested and nonforfeitable at all times. A separate accounting record shall be maintained for that part of his Rollover Contribution consisting of voluntary contributions which were deducted from the Member's gross income for Federal income tax purposes. Prior Plan Assets which result from the Member's rollover contributions shall be treated in the Adoption Agreement, the Plan shall accept a Direct same manner as Rollover from another ▇▇▇▇ Elective Deferral Account Contributions made under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross incomePlan.

Rollover Contributions. Unless elected otherwise in (a) With the Adoption Agreementapproval of the Plan Administrator, a Participant/an Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan providedmay: (a1) the amount distributed to the Participant/Employee is deposited make a rollover to the Plan no later than of all cash (or other property) received as distribution from another qualified plan; or (2) cause any amount which could be rolled over to the sixtieth day after Plan under subsection (a)(1) above to be transferred directly to the Trustee of the Plan from the trustee or custodian of another qualified plan. In the case of such distribution was received by transfers directly from another qualified plan funded through a trust or annuity contract, amounts consisting of the Participant/Employee,following will be accounted for separately: (i) employer contributions to a defined benefit, target benefit or money purchase plan, employer contributions to a profit sharing or 1165(e) Plan; (ii) employer matching contributions; (iii) pre-tax contributions; and (iv) after-tax contributions. The Employee will be responsible for providing the Plan Administrator with records that will reflect such amounts separately. (b) The Employer, the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee Plan Administrator and the Participant’s/Employee’s BeneficiaryTrustee have no responsibility for determining the propriety of, proper amount or time of, or for status as a specified period tax free transaction of ten any transfer under subsection (10a) years or more,above. (c) the amount distributed If an Employee who is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept makes a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessaryunder subsection (a) above, for accounting and recordkeeping purposes, Transfer Contributions shall he will be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required considered to be a Participant in order with respect to make administering such transferred amount only. He will not be a Rollover or Transfer Contribution. (m) Participant for any other purpose of the Plan until he completes the participation requirements under Article IV. If elected in the Adoption Agreement, such an Employee may take loans secured by his Rollover Contributions Account. (d) The Employer or Plan Administrator in its discretion may direct the Plan shall accept a Direct Rollover from refund to the Employee (or the retransfer to another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, Trustee or custodian designated by the rollover Employee) of any transfer to the extent that such distribution pursuant refund is deemed necessary to Code insure the continued qualification of this Plan under Section 402A(c)(31165(a) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract PR-Code or that holding such contribution hereunder would be administratively burdensome. (contributions as well as associated earningse) and the first year of the five (5) year period The Plan Administrator will credit any Rollover Contribution to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross incomeRollover Contributions Account as soon as practicable after receipt thereof by the Trustee.

Rollover Contributions. Unless elected otherwise An Eligible Employee who is or was entitled to receive an eligible rollover distribution, as defined in Code Section 402(c)(4) and Treasury Regulations issued thereunder, from a qualified plan (or an individual retirement account holding only assets attributable to a distribution from a qualified plan) may elect to contribute all or any portion of such distribution to the Trust directly from such qualified plan or individual retirement account or within 60 days of receipt of such distribution to the Eligible Employee. Rollover Contributions shall only be made in the Adoption Agreementform of cash, allowable Fund Shares, or, if and to the extent permitted by the Employer with the consent of the Trustee, promissory notes evidencing a Participant/plan loan to the Eligible Employee; provided, however, that Rollover Contributions shall only be permitted in the form of promissory notes if the Plan otherwise provides for loans. An Eligible Employee who has not yet become an Active Participant in the Plan in accordance with the provisions of Article 4 may make a Rollover Contribution to the Plan. Such Eligible Employee shall be treated as a Defined Contribution Participant under the Plan for all purposes of the Plan, except eligibility to have Deferral Contributions made on his behalf and to receive an allocation of Matching Employer or Nonelective Employer Contributions. The Administrator shall develop such procedures and require such information from Eligible Employees as it deems necessary to ensure that amounts contributed under this Section 5.06 meet the requirements for tax-deferred rollovers established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under by this Section 5.06 and by Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: 402 (a) the amount distributed to the Participant/Employee is deposited c). No Rollover Contributions may be made to the Plan no later than the sixtieth day after such distribution was received until approved by the Participant/Employee, (b) the amount distributed is not one of Administrator. If a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made under this Section 5.06 is later determined by the Administrator not to have met the requirements of this Plan, and Section 5.06 or of the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant Code or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The EmployerTreasury regulations, the Trustee and/or Custodianshall, if applicablewithin a reasonable time after such determination is made, and on instructions from the Administrator, distribute to the Employee the amounts then held in their sole discretion the Trust attributable to such Rollover Contribution. A Participant's Rollover Contributions Account shall have be subject to the right to refuse terms of the Plan, including Article 14, except as otherwise provided in this Section 5.06. Notwithstanding any other provision of this Section 5.06, the Employer may direct the Trustee not to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) . The Plan Administrator shall be held solely responsible for determining the tax-tax free status of any Rollover Contribution made to this Plan, and the Trustee and/or Trustee/Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise (a) To the extent permitted by rules established by the Plan Administrator and the provisions of this Section, an Employee may transfer or have transferred directly to the Trust Fund, from any qualified retirement plan of a former employer, all or a portion of his interest in the Adoption Agreementdistributing plan; provided, a Participant/however, that the interest being transferred shall not include nondeductible contributions made to the distributing plan by the Employee, unless the transfer to the Trust Fund is directly from the funding agent of the distributing plan. (b) To the extent permitted by rules established by the Plan Administrator and the provisions of this Section, an Employee may make a Rollover Contribution to a Defined Contribution Plan who has established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) to hold distributions received from qualified under Code Section 408 where retirement plans of former employers may, with the IRA was used as a conduit from a Qualified consent of the Plan provided: (a) Administrator, transfer all of the amount distributed assets of such individual retirement account to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more,Trust Fund. (c) The Recordkeeper shall establish on its books a Rollover Account in the amount distributed name of each Employee who elects to make a Rollover Contribution. The distributions transferred by or for an Employee from another qualified retirement plan or from an individual retirement account shall be credited to a separate account which shall be part of the Employee's Rollover Account. If the Employee is not otherwise a required minimum distribution under Code Participant, he shall be considered a Participant with respect to his Rollover Account, but for no other Plan purposes until he otherwise becomes a Participant in the Plan, pursuant to the provisions of Section 401(a)(9),3.1. (d) if The Trustee shall not accept a distribution from any other qualified retirement plan or from an individual retirement account unless the amount distributed included property, such property is rolled over only upon following conditions are met: (1) the Trustee, Custodian and/or Employer’s approvaldistribution being transferred must be transferred directly from the fiduciary of the distributing plan or from the sponsor of the individual retirement account, or if soldit must be transferred by the Employee within 60 days after the Employee receives the distribution from such other qualified retirement plan or individual retirement account; and (2) distributions from a plan for a self-employed person shall not be transferred to this Plan, unless the proceeds transfer is directly to the Trust Fund from the fiduciary of such property may be rolled over,the distributing plan. (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining maintain the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section records required by section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l9) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in Code and Regulations promulgated by the contract (contributions as well as associated earnings) and the first year Secretary of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross incomeTreasury.

Rollover Contributions. Unless elected otherwise in Rollover Contributions are permitted < ¨ beginning (must be after the Adoption Agreementlater of the Plan’s original effective date or the restatement date) >, a Participant/Employee may make a Rollover Contribution subject to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided:provisions selected below. (a) the amount distributed to the Participant/Employee is deposited Rollover Contributions can be made to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee,by: (check one) ¨ Any Employee (including those who are not Eligible Employees) x Any Eligible Employee (whether a Participant or not) ¨ Any Eligible Employee who has become a Participant for Elective Deferral purposes ¨ Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes ¨ Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes (b) Rollover Contributions will be accepted from the amount distributed is not one following types of plans: (check any that apply) x Code §401(a) plans (qualified retirement plans) x Code §403(a) plans (qualified annuity plans) x Code §403(b) plans (annuities purchased by a series of substantially equal periodic payments made for the life Code §501(c)(3) organization and certain educational institutions) x Code §1408(a) plans (or life expectancyindividual retirement accounts) of the Participant/Employee or the joint lives x Code §408(b) plans (or joint life expectanciesindividual retirement annuities) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten x Code §1457(b) plans (10) years or more,governmental only) (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from can also include the types of plans specified in the Adoption Agreement. following: (hcheck all that apply) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another x ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a Deferrals (Note: Can be checked only if this Plan also permits ▇▇▇▇ Elective Deferral Account, Deferrals) x Voluntary Employee Contributions ¨ Mandatory Employee Contributions ¨ Participant loans ¨ In kind distributions (other than Participant loans) (d) Rollover Contributions can be withdrawn from the rollover Plan: (check one) x At any time ¨ Annually on a date set by the Administrator ¨ Semi-annually on dates set by the Administrator ¨ Quarterly on dates set by the Administrator ¨ Monthly on dates set by the Administrator ¨ Only upon Termination of any such distribution pursuant to Code Employment and only at the time selected in Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount 15.5 of the investment Adoption Agreement (e) Rollover Contributions which are withdrawn from the Plan < x can > < ¨ cannot > be redeposited in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross incomePlan.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected permitted by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers under Section 15 of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be who has received a Participant qualified total distribution (as defined in order to make a Rollover or Transfer Contribution. (mSection 402(a)(5)(E)(i) If elected in of the Adoption Agreement, the Plan shall accept a Direct Rollover Code) from another ▇▇▇▇ Elective Deferral Account under a retirement plan as an Employee's trust described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in Code which is exempt from tax under Section 501(a) of the contract Code (contributions as well as associated earnings) and the first year of other than a distribution to a 5% Owner or a person who was a 5% Owner at any time during the five (5) year period Plan Years before the distribution was made) may transfer all or any portion of such distribution to the plan established hereunder. For purposes of this paragraphTrust; provided, the five transfer is made to the Trust not later than the sixtieth (560th) taxable year period day following the day on which the Employee received such distribution. In addition, an Employee who receives a total distribution from an individual retirement account (within the meaning of Plan participation is the period of five (5Section 408(a) consecutive taxable years that begins with the first day of the first taxable year Code) which is attributable solely to a rollover of a qualified total distribution (as hereinbefore defined) from an Employee's trust described in Section 401(a) of the Code which is exempt from tax under Section 501(a) of the Code (other than a trust forming part of a plan under which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for Employee was an employee within the Participant meaning of Section 401(c) of the Code at the time contributions were made on his or her behalf under the plan and ends when five (5trust) consecutive taxable years have been completed. For this purposemay transfer the entire amount distributed to the Trust; provided, the first taxable year transfer is made to the Trust not later than the sixtieth (60th) day following the day on which the Employee received such distribution. A rollover contribution shall be credited to a rollover account on behalf of the contributing Employee and such Employee shall have a fully vested and nonforfeitable interest in which his or her rollover account. The rollover account of any Employee who is not a participant shall be administered, invested and distributed as if such amount constituted an Elective Contributions Account. The rollover account of a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible shall be administered, invested and distributed in the Participant’s gross incomesame manner and at the same time as his or her Elective Contributions Account.

Rollover Contributions. Unless elected otherwise in Each separate account shall be credited with the Adoption Agreementapplicable contributions, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day earnings and losses, distributions, and other applicable adjustments. Additionally, there will be separate accounts for After-Tax Contributions made before 1987, and those made after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary1986, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise has so elected in the Adoption Agreement. 5.02 METHOD FOR ALLOCATION OF 401(a) EMPLOYER, the amount rolled over does not include any amounts contributed on an after-tax basis 401(k) EMPLOYER AND EMPLOYER MATCH CONTRIBUTIONS TO EMPLOYEES--For each Plan Year, 401(k) Employer Contributions to be made by the Participant Employer, shall be allocated among eligible Participants in proportion to the Qualified Plan. (gCompensation. 401(a) If elected Employer Contributions will be allocated as specified by the Employer in the Adoption Agreement, Agreement among all eligible Employees who were Participants in the Plan will accept Participant Rollover for such Plan Year. In the case of a 401(k) Plan, Employer Match Contributions and/or Direct Rollovers shall be allocated among eligible Participants as specified by the Employer in Section 4.01(3)(b) or (c) of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining . In the taxcase of an after-free status of any Rollover Contribution made to this Plantax thrift plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Employer Match Contributions shall be treated in the same manner allocated among eligible Participants as Rollover Contributions. (j) In the event specified by the Employer accepts a Transfer Contribution from in Section 5.02(b) of the Adoption Agreement. In order to be eligible to share in 401(a) Employer Contributions, 401(k) Employer Contributions and Employer Match Contributions for a Plan Year, except as provided in which Section 4.03, an Employee must complete during such Plan Year the Participant or Employee was directing Hours of Service specified in Section 4.01 of the investment of his or her accountAdoption Agreement and, the Employer mayin addition, if the Employer determines that it is appropriate and not so specified in violation such Section of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for employed on the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first last day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral Plan Year, subject to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five exceptions there specified. 5.03 APPLICATION OF FORFEITURES--For each Plan Year, amounts forfeited during such year pursuant to Article XIII (Benefits upon Termination of Service) shall be allocated or applied as specified in Adoption Agreement Section 5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless (i) If the Employer has elected otherwise in the Adoption AgreementAgreement to permit Participants to make Rollover Contributions, any Participant may transfer to the Trust Fund all or any portion of a qualified total distribution, as defined in Code Section 402(a)(5)(E)(i), received from a plan which is qualified under Code Section 401(a)(ii) or Section 417, the trust of which is exempt from tax under Code Section 501(a), provided such distribution is not attributable to contributions made on behalf of such Participant while a Key Employee, as defined in Code Section 416(i), in a top-heavy plan, as defined in Code Section 416(g). Any Participant, including a Participant who was a Key Employee while the plan from which the transfer is made was top-heavy, or a Participant who was a Self-Employed Individual while a Participant in the plan from which the transfer is made, may direct the trustee of such plan to transfer directly to the Trustee of this Plan assets held on behalf of the Participant either as a common law employee or as a Self-Employed Individual, provided that the trust from which the assets are transferred permits the transfer to be made. Any Participant may transfer to the Trust any rollover contribution, as defined in Code Section 408(d)(3)(A)(ii), from an individual retirement account ("IRA"), as defined in Code Section 408, plus the ▇arnings thereon, provided no part of such rollover contribution is attributable to contributions made while the Participant was a Self-Employed Individual and provided further that such rollover otherwise meets the requirements of Code Section 408(d)(3). (ii) The Employer shall develop such procedures, and may require such information from a Participant desiring to make such a rollover transfer, as it deems necessary or desirable to determine that the proposed transfer will meet the requirements of this Paragraph and will meet the requirements of a qualified total distribution. (iii) Each Participant's Rollover Contributions and the earnings thereon shall be maintained in his or her Rollover Contributions Account. (iv) Upon a written application in a form and substance satisfactory to the Employer and the Trustee, a Participant/Employee Participant may make a Rollover Contribution to a Defined Contribution Plan established hereunder of withdraw at any time all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Rollover Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise An Eligible Employee who is or was entitled to receive an eligible rollover distribution, as defined in Code Section 402(c)(4) and Treasury Regulations issued thereunder, from a qualified plan (or an individual retirement account holding only assets attributable to a distribution from a qualified plan) may elect to contribute all or any portion of such distribution to the Trust directly from such qualified plan or individual retirement account or within 60 days of receipt of such distribution to the Eligible Employee. Rollover Contributions shall only be made in the Adoption Agreementform of cash, allowable Fund Shares, or, if and to the extent permitted by the Employer with the consent of the Trustee, promissory notes evidencing a Participant/plan loan to the Eligible Employee; provided, however, that Rollover Contributions shall only be permitted in the form of promissory notes if the Plan otherwise provides for loans. An Eligible Employee who has not yet become an Active Participant in the Plan in accordance with the provisions of Article 4 may make a Rollover Contribution to the Plan. Such Eligible Employee shall be treated as a Defined Contribution Participant under the Plan for all purposes of the Plan, except eligibility to have Deferral Contributions made on his behalf and to receive an allocation of Matching Employer or Nonelective Employer Contributions. The Administrator shall develop such procedures and require such information from Eligible Employees as it deems necessary to ensure that amounts contributed under this Section 5.06 meet the requirements for tax-deferred rollovers established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under by this Section 5.06 and by Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited 402(c). No Rollover Contributions may be made to the Plan no later than the sixtieth day after such distribution was received until approved by the Participant/Employee, (b) the amount distributed is not one of Administrator. If a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made under this Section 5.06 is later determined by the Administrator not to have met the requirements of this Plan, and Section 5.06 or of the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant Code or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The EmployerTreasury regulations, the Trustee and/or Custodianshall, if applicablewithin a reasonable time after such determination is made, and on instructions from the Administrator, distribute to the Employee the amounts then held in their sole discretion the Trust attributable to such Rollover Contribution. A Participant's Rollover Contributions Account shall have be subject to the right to refuse terms of the Plan, including Article 14, except as otherwise provided in this Section 5.06. Notwithstanding any other provision of this Section 5.06, the Employer may direct the Trustee not to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/An Employee may make a Rollover Contribution to a Defined Contribution this Plan established hereunder of all from another "qualified retirement plan" or any part of an amount distributed or distributable to him or her from a Qualified Plan "conduit IRA," if the acceptance of rollovers is permitted under Part 12 of the Agreement or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to if the Plan no later than Administrator adopts administrative procedures regarding the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one acceptance of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Rollover Contributions. Any Rollover Contribution an Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may makes to this Plan will be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected held in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Employee's Rollover Contribution made to this PlanAccount, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) which is always 100% vested. A Participant or an Employee may arrange for the direct transfer of his or withdraw amounts from his/her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for Rollover Contribution Account at any reason and may be in cash and/or in-kind. The Employertime, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrarydistribution rules under Section 8.5(a), to the extent that any optional form of benefit except as prohibited under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount Part 10 of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunderAgreement. For purposes of this paragraphSection 3.2, a "qualified retirement plan" is any tax qualified retirement plan under Code ?401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A "conduit IRA" is an IRA that holds only assets that have been properly rolled over to that IRA from a qualified retirement plan under Code ?401(a). To qualify as a Rollover Contribution under this Section, the five Rollover Contribution must be transferred directly from the qualified retirement plan or conduit IRA in a Direct Rollover or must be transferred to the Plan by the Employee within sixty (560) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day days following receipt of the first taxable year in which amounts from the qualified plan or conduit IRA. If Rollover Contributions are permitted, an Employee may make a Rollover Contribution to the Plan even if the Employee is not an Eligible Participant with respect to any or all other contributions under the Plan, unless otherwise prohibited under separate administrative procedures adopted by the Plan Administrator. An Employee who makes a designated ▇▇▇▇ Elective Deferral Rollover Contribution to any designated ▇▇▇▇ Elective Deferral Account established this Plan prior to becoming an Eligible Participant shall be treated as a Participant only with respect to such Rollover Contribution Account, but shall not be treated as an Eligible Participant until he/she otherwise satisfies the eligibility conditions under the Plan. The Plan Administrator may refuse to accept a Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (a) is not being made from a proper plan or conduit IRA; (b) is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or conduit IRA; (c) could jeopardize the tax-exempt status of the Plan; or (d) could create adverse tax consequences for the Participant Plan or the Employer. Prior to accepting a Rollover Contribution, the Plan Administrator may require the Employee to provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of this Section. The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. Any conditions on Rollover Contributions must be applied uniformly to all Employees under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross incomePlan.

Rollover Contributions. Unless (a) The Employer must elect in its Adoption Agreement Section 3.04 if rollovers will be permitted to be made to the Plan. Provided rollovers are permitted, any Employee, if elected otherwise in by the Employer under its Adoption Agreement, and/or any Participant who receives a Participant/lump sum distribution as defined by Code section 402(e)(4)(A), or a qualified total distribution as defined by Code section 402(a)(5)(E)(i), the maximum amount of which constitutes the balance to the credit of the Employee in the qualified plan reduced by nondeductible Employee Contributions (other than accumulated deductible Employee Contributions within the meaning of Code section 72(o)(5)), may make roll over such distribution into this Plan, in whole or in part, either directly from such other qualified plan, or by the Employee individually, or through the medium of a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an conduit individual retirement account (IRA) qualified under or individual retirement annuity, provided such distribution qualifies for tax-free rollover treatment within the meaning of Code Section 408 where section 402 or 403, and subject to the IRA was used as a conduit from a Qualified Plan providedfollowing requirements and limitations: (a1) Any rollover of a distribution from a prior qualified plan into this Plan must occur within sixty (60) days after the Employee receives the distribution from the qualified plan. (2) If a conduit individual retirement account or individual retirement annuity is used, no amount distributed in the individual retirement account or individual retirement annuity may be attributable to the Participant/Employee is deposited to the Plan no later a source other than the sixtieth day after such a qualified total distribution was received by the Participant/Employee,or a lump sum distribution from a qualified plan. (b) The Trustee will invest rollover contributions as part of the amount distributed Trust Fund, however, a Participant's rollover contribution Account shall remain separately accounted for at all times. If this Plan permits directed investments, as provided in the Employer's Adoption Agreement Section 9.09, the Participant, from time to time, may direct the Trustee in writing, in the form and manner prescribed by the Plan Administrator, in its discretion, as to the investment of his rollover Account in property, or property interest, of any kind, real, personal, or mixed; provided however, the Participant may not direct the Trustee to make loans to his Employer. The Trustee is not one liable nor responsible for any loss resulting to any Beneficiary, nor to any Participant, by reason of a series of substantially equal periodic payments any sale or investment made for or other action taken pursuant to and in accordance with the life (or life expectancy) direction of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The EmployerIn all other respects, the Trustee and/or Custodianwill hold, if applicable, in their sole discretion shall have the right to refuse to accept administer and distribute a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated rollover contribution in the same manner as Rollover Contributionsany Employer contribution made to the Trust. A rollover contribution is not an Annual Addition under Article IV. (jc) In the event the The Employer accepts a Transfer Contribution from a Plan must provide in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the its Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.Agreement Section

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’sParticipant's/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) . The Plan Administrator shall be held solely responsible for determining the tax-tax free status of any Rollover Contribution made to this Plan, and the Trustee and/or Trustee/Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/An Employee may make a Rollover Contribution to a Defined Contribution this Plan established hereunder of all from another “qualified retirement plan” or any part of an amount distributed or distributable to him or her from a Qualified Plan “conduit IRA,” if the acceptance of rollovers is permitted under Part 12 of the Agreement or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to if the Plan no later than Administrator adopts administrative procedures regarding the sixtieth day after such distribution was received by acceptance of Rollover Contributions. Any Rollover Contribution an Employee makes to this Plan will be held in the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this PlanAccount, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) which is always 100% vested. A Participant or an Employee may arrange for the direct transfer of his or withdraw amounts from his/her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for Rollover Contribution Account at any reason and may be in cash and/or in-kind. The Employertime, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrarydistribution rules under Section 8.5(a), to the extent that any optional form of benefit except as prohibited under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount Part 10 of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunderAgreement. For purposes of this paragraphSection 3.2, a “qualified retirement plan” is any tax qualified retirement plan under Code §401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A “conduit IRA” is an IRA that holds only assets that have been properly rolled over to that IRA from a qualified retirement plan under Code §401(a). To qualify as a Rollover Contribution under this Section, the five Rollover Contribution must be transferred directly from the qualified retirement plan or conduit IRA in a Direct Rollover or must be transferred to the Plan by the Employee within sixty (560) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day days following receipt of the first taxable year in which amounts from the qualified plan or conduit IRA. If Rollover Contributions are permitted, an Employee may make a Rollover Contribution to the Plan even if the Employee is not an Eligible Participant with respect to any or all other contributions under the Plan, unless otherwise prohibited under separate administrative procedures adopted by the Plan Administrator. An Employee who makes a designated ▇▇▇▇ Elective Deferral Rollover Contribution to any designated ▇▇▇▇ Elective Deferral Account established this Plan prior to becoming an Eligible Participant shall be treated as a Participant only with respect to such Rollover Contribution Account, but shall not be treated as an Eligible Participant until he/she otherwise satisfies the eligibility conditions under the Plan. The Plan Administrator may refuse to accept a Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (a) is not being made from a proper plan or conduit IRA; (b) is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or conduit IRA; (c) could jeopardize the tax-exempt status of the Plan; or (d) could create adverse tax consequences for the Participant Plan or the Employer. Prior to accepting a Rollover Contribution, the Plan Administrator may require the Employee to provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of this Section. The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. Any conditions on Rollover Contributions must be applied uniformly to all Employees under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross incomePlan.

Rollover Contributions. Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an any individual retirement account (IRA) qualified under Code Section 408 including one where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’sParticipant's/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. A terminated Participant may also arrange for ▇▇▇▇ or transfer his or her benefit from another Qualified Plan to this Plan provided such Terminated Participant maintains an account balance in the Employers Plan and if permitted in the Employer’s administrative policy. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or they are not compatible with the Employer’s 's investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section 414, to this Plan from a money purchase pension plan qualified under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee is not required to be a Participant in order to make a Rollover or Transfer Contribution. (m) If elected in the Adoption Agreement, the Plan shall accept a Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Code Section 402A(e)(1). When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not includible in income. The transferring Plan shall report the amount of the investment in the contract (contributions as well as associated earnings) and the first year of the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and ends when five (5) consecutive taxable years have been completed. For this purpose, the first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Participant’s gross income.