Common use of State Community Property Laws Clause in Contracts

State Community Property Laws. The terms and conditions of the Prototype Defined Contribution Plan and any Employer’s Plan established under the terms of this Basic Plan Document #01 and accompanying Adoption Agreement shall be applicable without regard to community property laws of any state. IRS MODEL AMENDMENT With respect to distributions under the Plan made for calendar years beginning on or after: [ ] January 1, 2001 [ ] January 1, 2002 the Plan will apply the minimum distribution requirements of Code Section 401(a)(9) in accordance with the Regulations under Code Section 401(a)(9) that were proposed on January 17, 2001, notwithstanding any provision of the Plan to the contrary. This paragraph shall continue in effect until the end of the last calendar year beginning before the effective date of the final Regulations under Code Section 401(a)(9) or such other date as may be specified in guidance published by the Internal Revenue Service. AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01 The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”). This amendment is intended as a good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. This amendment shall supersede the provisions of the Basic Plan Document #01 to the extent those provisions are inconsistent with the provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows:

State Community Property Laws. The terms and conditions of the Prototype Defined Contribution Plan and any Employer’s Plan established under the terms of this Basic Plan Document #01 and accompanying Adoption Agreement shall be applicable without regard to community property laws of any state. IRS MODEL AMENDMENT With respect to distributions under the Plan made for calendar years beginning on or after: [ ] ¨ January 1, 2001 [ ] x January 1, 2002 the Plan will apply the minimum distribution requirements of Code Section 401(a)(9) in accordance with the Regulations under Code Section 401(a)(9) that were proposed on January 17, 2001, notwithstanding any provision of the Plan to the contrary. This paragraph shall continue in effect until the end of the last calendar year beginning before the effective date of the final Regulations under Code Section 401(a)(9) or such other date as may be specified in guidance published by the Internal Revenue Service. AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01 The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”). This amendment is intended as a good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. This amendment shall supersede the provisions of the Basic Plan Document #01 to the extent those provisions are inconsistent with the provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows:

State Community Property Laws. The terms and conditions of the Prototype Defined Contribution Plan and any Employer’s Plan established under the terms of this Basic Plan Document #01 and accompanying Adoption Agreement shall be applicable without regard to community property laws of any state. 10/02 IRS MODEL AMENDMENT With respect to distributions under the Plan made for calendar years beginning on or after: [ ] January 1, 2001 [ ] January 1, 2002 the Plan will apply the minimum distribution requirements of Code Section 401(a)(9) in accordance with the Regulations under Code Section 401(a)(9) that were proposed on January 17, 2001, notwithstanding any provision of the Plan to the contrary. This paragraph shall continue in effect until the end of the last calendar year beginning before the effective date of the final Regulations under Code Section 401(a)(9) or such other date as may be specified in guidance published by the Internal Revenue Service. AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01 The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”). This amendment is intended as a good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. This amendment shall supersede the provisions of the Basic Plan Document #01 to the extent those provisions are inconsistent with the provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows: