Common use of Forfeitures Clause in Contracts

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; provided, however, that if such a Member has received a distribution pursuant to Article VII, his Account Units shall not be restored unless he repays the full amount distributed to him to the Plan before the earlier of (i) 5 years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 consecutive one-year Breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service.

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment (or, as applicable, years of service) prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units amounts forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; Account provided, however, that if such a Member has received a distribution pursuant to Article VII, his nonvested Account Units shall not be restored unless he repays to the Plan the full amount distributed to him to the Plan before the earlier of (i) 5 years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 consecutive one-year Breaks in Service commencing after the withdrawal. The Units amount restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years Employment (or, as applicable, Years of Service Service) prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of EmploymentEmployment and had his nonvested Account restored upon a return to employment, and his Years of Employment (or, as applicable, Years of Service) prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service.

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment (or, as applicable, years of service) prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units amounts forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; Account provided, however, that if such a Member has received a distribution pursuant to Article VII, his nonvested Account Units shall not be restored unless he repays to the Plan the full amount distributed to him to the Plan before the earlier of (i) 5 years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 consecutive one-year Breaks in Service commencing after the withdrawal. The Units amount restored to the Member's ’s Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's ’s Years Employment (or, as applicable, Years of Service Service) prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of EmploymentEmployment and had his nonvested Account restored upon a return to employment, and his Years of Employment (or, as applicable, Years of Service) prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service. Forfeited amounts, as described in the preceding paragraph, shall be made available to the Employer, through a transfer from the Member’s Account to the Employer Credit Account, upon: (1) if the Member had a vested interest in his Account at his termination of Employment, the earlier of (i) the date as of which the Member receives a distribution of his entire vested interest in his Account or (ii) the date upon which the Member incurs 5 consecutive one-year Breaks in Service, or (2) the date of the Member’s termination of Employment, if the Member then has no vested interest in his Account. Once so transferred, such amounts shall be used at the option of the Employer to (i) offset any contributions to be made by the Employer for that Contribution Determination Period or (ii) be allocated to all eligible Members deemed to be employed as of the last day of the Contribution Determination Period. The Employer Credit Account, referenced in this Subparagraph, shall be maintained to receive, in addition to the forfeitures described above, (i) contributions in excess of the limitations contained in Section 415 of the Code, (ii) Employer contributions made in advance of the date allocable to Members, if any, and (iii) amounts, if any, forfeited pursuant to Sections 3.10 and 3.11. No forfeitures will occur solely as a result of an Employee’s withdrawal of employee contributions under Article VII of the Plan.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested Account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but again becomes an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If Any amounts in a Member who was partially vested Participant's Accounts which are not payable under subsection (c) above when his employment with the Employer is terminated shall remain in his Account such Accounts and shall continue to share in profits or losses on the date of his termination of Employment returns to Employment, his Years of Employment prior to the Break(sinvestments under Section 9.3 hereof until such former Participant incurs five (5) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units whereupon they shall be forfeited from and administered in accordance with Section 7.4 hereof. In the event a former Participant is reemployed by the Employer before incurring five (5) consecutive Breaks in Service his Accounts shall continue to vest in accordance with the vesting schedule specified in the applicable Adoption Agreement. Notwithstanding the foregoing, if a terminated Participant receives a distribution on account of termination of his participation in the Plan of his entire vested interest in the Pension Plan or the Profit Sharing Plan, such Participant's nonvested interest in the relevant plan shall be treated as a forfeiture and administered in accordance with Section 7.4 hereof. If the Participant elects to have distributed less than the entire vested portion of his Account balance derived from Employer contributions, the part of the nonvested portion that will be treated as a forfeiture is the total nonvested portion multiplied by a fraction, the numerator of which is the amount of the distribution attributable to Employer contributions and the denominator of which is the total value of the vested Employer derived Account balance. For purposes of this Section, if the value of an employee's vested account balance is zero, the Employee shall be restored deemed to his Accounthave received a distribution of such vested account balance. A Participant's vested account balance shall not include accumulated deductible employee contributions within the meaning of Code Section 72(o)(5)(B) for plan years beginning prior to January 1, including all interest accrued during the intervening period; provided, however, that if such 1989. If a Member has received Participant receives or is deemed to receive a distribution pursuant to Article VIIthis subsection (d) and such Participant subsequently resumes employment covered under the Plan, his Account Units the forfeited amounts shall not be restored unless he from current forfeitures, or if those are insufficient by a special Employer contribution, provided that the Participant repays to the Plan the full amount distributed of the distribution attributable to him Employer contributions prior to the Plan before the earlier of (i) 5 five (5) years after the first date on which the Member Participant is subsequently reemployed by the Employerreemployed, or (ii) the close of time the first period of 5 consecutive one-year Breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of Participant incurs five (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service.)

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested Account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but again becomes an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an 35 60 Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion ----------- of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but does again become an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested Account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but again becomes an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07 and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the -33- 79 Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of ----------- his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested Account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but again becomes an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If EXHIBIT 4.1 page 29 an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If an Employee terminates service, and the value of the Employee's vested Account balance derived from Employer and Employee contributions is not greater than $3,500 (May elect in the Adoption Agreement to substitute a Member who was partially dollar amount that is $5,000 or less, for Plan Years beginning after August 5, 1997.), and the Employee receives a distribution of the value of the entire vested portion of such Account balance, the nonvested portion shall be treated as a Forfeiture, unless elected otherwise in the Adoption Agreement, the last day of the Plan Year in which the Participant's entire vested interest is distributed. If an Employee would have received a distribution under the preceding sentence but for the fact that the Employee's vested Account balance exceeded $5,000, or such lesser amount as elected above, when the Employee terminated service and if at a later time such Account balance is reduced such that it is not greater than $5,000, or such lesser amount as elected above, the Employee will receive a distribution of such Account balance and the nonvested portion will be treated as a forfeiture. If the value of an Employee's vested Account balance is zero, the Employee shall be deemed to have received a distribution of such vested Account balance. A Participant's vested Account balance shall not include accumulated deductible Employee contributions within the meaning of section 72(o)(5)(B) of the Code for Plan Years beginning prior to January 1, 1989. Unless otherwise elected in the Adoption Agreement, if an Employee terminates service, and elects, in accordance with the provisions of the Plan, to receive the value of the Employee's vested Account balance, the nonvested portion shall be treated as a Forfeiture as of the last day of the Plan Year in which all of the Participant's vested interest is distributed from the Plan. If the Employee elects to have distributed less than the entire vested portion of the Account balance derived from Employer contributions, the part of the nonvested portion that will be treated as a Forfeiture is the total nonvested portion multiplied by a fraction, the numerator of which is the amount of the distribution attributable to Employer contributions and the denominator of which is the total value of the vested Employer-derived Account balance. If an Employee receives a distribution of an amount deducted from his Account when he has less than a one hundred percent (100%) vested and nonforfeitable interest in the Account and the Employee resumes employment covered under the Plan, the Employee's Employer-derived Account balance shall be restored to the amount on the date of his termination of Employment returns to Employment, his Years of Employment prior distribution if the Employee repays to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; provided, however, that if such a Member has received a distribution pursuant to Article VII, his Account Units shall not be restored unless he repays Plan the full amount distributed of the distribution attributable to him to the Plan Employer contributions before the earlier of five (i5) 5 years after the first date on which the Member Participant is subsequently reemployed re-employed by the Employer, or the date the Participant incurs five (ii5) the close of the first period of 5 consecutive one-year Breaks in Service commencing after following the withdrawaldate of the distribution. The Units If an Employee is deemed to receive a distribution pursuant to this Section, and the Employee resumes employment covered under the Plan before the date the Participant incurs five (5) consecutive Breaks in Service, upon the reemployment of such Employee, the Employer-derived account balance of the Employee will be restored to the Member's Account will be valued amount on the Valuation Date coinciding with or next following date of such deemed distribution. Unless otherwise elected in the later of (i) Adoption Agreement, such Forfeiture shall be allocated in the date the Employee is rehired, or (ii) the date same manner as a new enrollment application is received contribution by the TPAEmployer for the year in which said Forfeiture occurred. If elected in the Adoption Agreement, a Participant or Beneficiary due a benefit who cannot be located shall forfeit such benefit in the Plan Year it is determined the Participant cannot be located. If a Member terminates Employment without benefit is forfeited because the Participant or Beneficiary cannot be found, such benefit will be reinstated if a claim is made by the Participant or Beneficiary. The Employer may elect in the Adoption Agreement to use Forfeitures to offset administrative expenses of the Plan to the extent the expenses are Plan expenses and not settlor expenses. If a Participant is re-employed following a Break in Service and is entitled to restoration of any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution amount of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number was forfeited as a result of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account such amount shall be restored in the same manner as if such Member had been partially vested at specified in the time of his termination of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceAdoption Agreement.

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment (or, as applicable, years of service) prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 five (5) consecutive one year Breaks in Service, any Units amounts forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; Account provided, however, that if such a Member has received a distribution pursuant to Article VII, his nonvested Account Units shall not be restored unless he repays to the Plan the full amount distributed to him to the Plan before the earlier of (i) 5 years five (5)years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 consecutive five (5)consecutive one-year Breaks in Service commencing after the withdrawal. The Units amount restored to the Member's =s Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's =s Years Employment (or, as applicable, Years of Service Service) prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of Employment and had his nonvested Account restored upon a return to Employment, and his Years of Employment (or, as applicable, Years of Service) prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service. Forfeited amounts, as described in the preceding paragraph, shall be made available to the Employer, through a transfer from the Member's Account to the Employer Credit Account, upon: (1) if the Member had a vested interest in his Account at his termination of Employment, the earlier of (i) the date as of which the Member receives a distribution of his entire vested interest in his Account or (ii) the date upon which the Member incurs five (5)consecutive one-year Breaks in Service, or (2) the date of the Member's termination of Employment, if the Member then has no vested interest in his Account. Once so transferred, such amounts shall be used at the option of the Employer to (i) offset any contributions to be made by the Employer for that Contribution Determination Period or (ii) be allocated to all eligible Members deemed to be employed as of the last day of the Contribution Determination Period. The Employer Credit Account, referenced in this Subparagraph, shall be maintained to receive, in addition to the forfeitures described above, (i) contributions in excess of the limitations contained in Code Section 415, (ii) Employer contributions made in advance of the date allocable to Members, if any, and (iii) amounts, if any, forfeited pursuant to Sections 3.11 and 3.12. No forfeitures will occur solely as a result of an Employee=s withdrawal of Employee contributions under Article VII of the Plan.

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment (or, as applicable, years of service) prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units amounts forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; Account provided, however, that if such a Member has received a distribution pursuant to Article VII, his nonvested Account Units shall not be restored unless he repays to the Plan the full amount distributed to him to the Plan before the earlier of (i) 5 years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 consecutive one-year Breaks in Service commencing after the withdrawal. The Units amount restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPAIPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service.consecutive

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but does again become an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of this date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment (or, as applicable, years of service) prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 five (5) consecutive one year Breaks in Service, any Units amounts forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; Account provided, however, that if such a Member has received a distribution pursuant to Article VII, his nonvested Account Units shall not be restored unless he repays to the Plan the full amount distributed to him to the Plan before the earlier of (i) 5 five (5) years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 five (5) consecutive one-year Breaks in Service commencing after the withdrawal. The Units amount restored to the Member's ’s Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's ’s Years Employment (or, as applicable, Years of Service Service) prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of Employment and had his nonvested Account restored upon a return to Employment, and his Years of Employment (or, as applicable, Years of Service) prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service. Forfeited amounts, as described in the preceding paragraph, shall be made available to the Employer, through a transfer from the Member’s Account to the Employer Credit Account, upon: (1) if the Member had a vested interest in his Account at his termination of Employment, the earlier of (i) the date as of which the Member receives a distribution of his entire vested interest in his Account or (ii) the date upon which the Member incurs five (5) consecutive one-year Breaks in Service, or (2) the date of the Member’s termination of Employment, if the Member then has no vested interest in his Account. Once so transferred, such amounts shall be used at the option of the Employer to (i) offset any contributions to be made by the Employer for that Contribution Determination Period or (ii) be allocated to all eligible Members deemed to be employed as of the last day of the Contribution Determination Period. The Employer Credit Account, referenced in this Subparagraph, shall be maintained to receive, in addition to the forfeitures described above, (i) contributions in excess of the limitations contained in Code Section 415, (ii) Employer contributions made in advance of the date allocable to Members, if any, and (iii) amounts, if any, forfeited pursuant to Sections 3.11 and 3.12. No forfeitures will occur solely as a result of an Employee’s withdrawal of Employee contributions under Article VII of the Plan.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested Account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but again becomes an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an 35 62 Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment (or, as applicable, years of service) prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units amounts forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; Account provided, however, that if such a Member has received a distribution pursuant to Article VII, his nonvested Account Units shall not be restored unless he repays to the Plan the full amount distributed to him to the Plan before the earlier of (i) 5 years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 consecutive one-year Breaks in Service commencing after the withdrawal. The Units amount restored to the Member's Account will be valued on the Valuation Date coinciding with or of next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years Employment (or, as applicable; Years of Service Service) prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of EmploymentEmployment and had his nonvested Account restored upon a return to employment, and his Years of Employment (or, as applicable, Years of Service) prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested Account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but again becomes an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a) (33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but does again become an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless re-credited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his re-employment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his re-employment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be re-credited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of re-crediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in Participant terminates his employment, any portion of his Account on the date of (including any amounts credited after his termination of Employment returns employment) not payable to Employment, his Years him under Section 7.05 will be forfeited by him upon the complete distribution to him of Employment prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 consecutive one year Breaks in Service, any Units forfeited from his Account shall be restored to vested portion of his Account, including all interest accrued during if any, subject to the intervening period; providedpossibility of reinstatement as described in the following paragraph. For purposes of this paragraph, howeverif the value of an Employee's vested Account balance is zero, that if such a Member has the Employee shall be deemed to have received a distribution pursuant of his vested interest immediately following termination of employment. Such forfeitures will be applied to Article VII, reduce the contributions of the Employer next payable under the Plan (or administrative expenses of the Plan); the forfeitures shall be held in a money market fund pending such application. If a Participant forfeits any portion of his Account Units shall not under the preceding paragraph but again becomes an Employee after such date, then the amount so forfeited, without any adjustment for the earnings, expenses, or losses or gains of the assets credited to his Account since the date forfeited, will be restored unless recredited to his Account (or to a separate account as described in Section 7.06, if applicable) but only if he repays the full amount distributed to him to the Plan before the earlier of (i) 5 five years after the first date on which of his reemployment or the Member is subsequently reemployed by date he incurs 5 consecutive 1-year breaks in service following the Employer, or (ii) the close date of the first period of distribution the amount previously distributed to him, without interest, under Section 7.05. If an 35 40 Employee is deemed to receive a distribution pursuant to this Section 7.07, and the Employee resumes employment before 5 consecutive one1-year Breaks breaks in Service commencing after the withdrawal. The Units restored to the Member's Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date service, the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received repaid such distribution on the date of his reemployment. Upon such an actual or deemed repayment, the provisions of the Plan (including Section 7.06) will thereafter apply as if no forfeiture had occurred. The amount to be recredited pursuant to this paragraph will be derived first from the forfeitures, if any, which as of the date of recrediting have yet to be applied as provided in the preceding paragraph and, to the extent such forfeitures are insufficient, from a total distribution special Employer contribution to be made by the Employer. If a Participant elects not to receive the nonforfeitable portion of his Account and (ii) thereupon forfeit following his entire Account; provided that if such Member returns to Employment before termination of employment, the number non-vested portion of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's Years of Service prior to such Break in Service, his Account shall be restored forfeited after the Participant has incurred five consecutive 1-year breaks in the same manner service as if such Member had been partially vested at the time defined in Section 2.01(a)(33). No forfeitures will occur solely as a result of his termination a Participant's withdrawal of Employment, and his Years of Employment prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting serviceEmployee contributions.

Forfeitures. If a Member who was partially vested in his Account on the date of his termination of Employment returns to Employment, his Years of Employment (or, as applicable, years of service) prior to the Break(s) in Service shall be included in determining future vesting and, if he returns before incurring 5 five (5) consecutive one year Breaks in Service, any Units amounts forfeited from his Account shall be restored to his Account, including all interest accrued during the intervening period; Account provided, however, that if such a Member has received a distribution pursuant to Article VII, his nonvested Account Units shall not be restored unless he repays to the Plan the full amount distributed to him to the Plan before the earlier of (i) 5 years five (5)years after the first date on which the Member is subsequently reemployed by the Employer, or (ii) the close of the first period of 5 consecutive five (5)consecutive one-year Breaks in Service commencing after the withdrawal. The Units amount restored to the Member's =s Account will be valued on the Valuation Date coinciding with or next following the later of (i) the date the Employee is rehired, or (ii) the date a new enrollment application is received by the TPA. If a Member terminates Employment without any vested interest in his Account, he shall (i) immediately be deemed to have received a total distribution of his Account and (ii) thereupon forfeit his entire Account; provided that if such Member returns to Employment before the number of consecutive one-year Breaks in Service equals or exceeds the greater of (i) 5, or (ii) the aggregate number of the Member's =s Years Employment (or, as applicable, Years of Service Service) prior to such Break in Service, his Account shall be restored in the same manner as if such Member had been partially vested at the time of his termination of Employment and had his nonvested Account restored upon a return to Employment, and his Years of Employment (or, as applicable, Years of Service) prior to incurring the first Break in Service shall be included in any subsequent determination of his vesting service. Forfeited amounts, as described in the preceding paragraph, shall be made available to the Employer, through a transfer from the Member’s Account to the Employer Credit Account, upon: (1) if the Member had a vested interest in his Account at his termination of Employment, the earlier of (i) the date as of which the Member receives a distribution of his entire vested interest in his Account or (ii) the date upon which the Member incurs five (5)consecutive one-year Breaks in Service, or (2) the date of the Member’s termination of Employment, if the Member then has no vested interest in his Account. Once so transferred, such amounts shall be used at the option of the Employer to (i) offset any contributions to be made by the Employer for that Contribution Determination Period or (ii) be allocated to all eligible Members deemed to be employed as of the last day of the Contribution Determination Period. The Employer Credit Account, referenced in this Subparagraph, shall be maintained to receive, in addition to the forfeitures described above, (i) contributions in excess of the limitations contained in Code Section 415, (ii) Employer contributions made in advance of the date allocable to Members, if any, and (iii) amounts, if any, forfeited pursuant to Sections 3.11 and 3.12. No forfeitures will occur solely as a result of an Employee=s withdrawal of Employee contributions under Article VII of the Plan.