An individual account for each Participant which is credited with the balance, if any, of such Participants Prior Employee (Post-Tax) Contribution Account under the NGC Plan as of December 31, 1997, and which is credited with (or debited for) such accounts allocation of net income (or net loss) and changes in value of the trust fund of said Plan and this Plan.
The Plan Administrator shall establish on its books for each Participant, if applicable, a Pre-Tax Contribution Account, a Roth Contribution Account, a Matching Contribution Account, a Company Annual Contribution Account, a Post-Tax Contribution Account, a Basic Contribution Account, a Rollover Account, a Roth Rollover Account and such other Accounts or subaccounts as determined by the Plan Administrator.
A Participants interest in his Pre-Tax Contribution Account, Post-Tax Contribution Account, Rollover Account, Salaried Pension Plan Rollover Account, and Dividends Account shall always be fully vested and nonforfeitable for any reason.
In the event of a withdrawal by a Participant from his Post-Tax Contribution Account, the Participant shall be suspended from making any Pre-Tax Contributions and any Post-Tax Contributions for a period of three (3) months.
There shall be an ESOP Subaccount and a Non-ESOP Subaccount within the Post-Tax Contribution Account.