Common use of Allocation of Contributions Clause in Contracts

Allocation of Contributions. (a) Cash or Deferred Contributions made by the Employer on a Member's behalf for each month pursuant to Section 3.1 shall be allocated to such Member's Cash or Deferred Account as of the last day of such month; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Account of such Member when received by the Trustee. (b) The 100% Employer Matching Contributions for each month pursuant to Section 3.2(a) shall be allocated as of the last day of such month to the Employer Contribution Accounts of the Members for whom such contributions were made; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Members when received by the Trustee. (c) The Employer Discretionary Contribution, if any, made pursuant to Section 3.3 for a Plan Year shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of the Members (regardless of whether such Member elected to have Cash or Deferred Contributions made to the Plan on his behalf during such Plan Year) who had completed one Year of Service (as defined in Section 3.2) as of the last day of such Plan Year and who (1) were Eligible Employees on such last day of such Plan Year or (2) terminated employment during such Plan Year on or after Normal Retirement Date or by reason of total and permanent disability (as defined in Section 7.2) or death; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Members when received by the Trustee. The allocation to each such eligible Member's Employer Contribution Account shall be that portion of such Employer Discretionary Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (d) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated as of the last day of such Plan Year to the Cash or Deferred Accounts of Members who (1) received an allocation of Cash or Deferred Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Cash or Deferred Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Cash or Deferred Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Cash or Deferred Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Cash or Deferred Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (e) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.5 shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of Members who (1) received an allocation of Employer Matching Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Employer Contribution Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Employer Contribution Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Employer Contribution Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Employer Contribution Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (f) If an Employer Safe Harbor Contribution is made in order to satisfy the restrictions set forth in both Section 3.1(e) and Section 3.4 for the same Plan Year, the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated pursuant to Paragraph (d) above prior to allocating the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.4. In determining the application of the limitations set forth in Section 4.5 to the allocations of Employer Safe Harbor Contributions, all Annual Additions (as such term is defined in Section 4.5) to a Member's Accounts other than Employer Safe Harbor Contributions shall be considered allocated prior to Employer Safe Harbor Contributions.

Allocation of Contributions. (a) Cash or Deferred Before-Tax Contributions made by the Employer on a Member's behalf for each month payroll period pursuant to Section 3.1 shall be allocated to such Member's Cash or Deferred Account as of the last day of such month; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Account of such Member when received by the TrusteeBefore-Tax Account. (b) The 100% Employer Matching Contributions for each month Plan Year pursuant to Section 3.2(a) 3.2 shall be allocated as of the last day of such month to the Employer Contribution Accounts of the Members for whom such contributions were made; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Members when received by the Trustee. (c) The Employer Discretionary Safe Harbor Contribution, if any, made pursuant to Section 3.3 for a Plan Year shall be allocated as of in order to satisfy the last day of such Plan Year to the Employer Contribution Accounts of the Members (regardless of whether such Member elected to have Cash or Deferred Contributions made to the Plan on his behalf during such Plan Year) who had completed one Year of Service (as defined restrictions set forth in Section 3.23.1(e) as of the last day of such Plan Year and who (1) were Eligible Employees on such last day of such Plan Year or (2) terminated employment during such Plan Year on or after Normal Retirement Date or by reason of total and permanent disability (as defined in Section 7.2) or death; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Before-Tax Accounts of Members who (1) received an allocation of Before-Tax Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph). Such allocation shall be made, first, to the Before-Tax Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.6 has been reached as to such Eligible Member, then to the Before-Tax Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.6 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.6 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Before-Tax Accounts of all Members when received by who were Eligible Employees during such Plan Year, with the Trustee. The allocation to each such eligible Member's Employer Contribution Before-Tax Account shall be that being the portion of such remaining Employer Discretionary Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (d) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 3.3 for a Plan Year in order to satisfy the restrictions set forth in Section 3.1(e) 3.4 shall be allocated as of the last day of such Plan Year to the Cash or Deferred Accounts of Members who (1) received an allocation of Cash or Deferred Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Cash or Deferred Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Cash or Deferred Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Cash or Deferred Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Cash or Deferred Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (e) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.5 shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of Members who (1) received an allocation of Employer Matching Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Employer Contribution Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Employer Contribution Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Employer Contribution Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Employer Contribution Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (fe) If an Employer Safe Harbor Contribution is made in order to satisfy the restrictions set forth in both Section 3.1(e) and Section 3.4 for the same Plan Year, the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated pursuant to Paragraph (dc) above prior to allocating the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.43.4 (pursuant to Paragraph (d) above). In determining the application of the limitations set forth in Section 4.5 to the allocations of Employer Safe Harbor Contributions, all Annual Additions (as such term is defined in Section 4.5) to a Member's Accounts other than Employer Safe Harbor Contributions shall be considered allocated prior to Employer Safe Harbor Contributions. (f) All contributions to the Plan shall be considered allocated to Members' Accounts no later than the last day of the Plan Year for which they were made, as determined pursuant to Article III, except that, for purposes of Section 4.4, contributions shall be considered allocated to Members' Accounts when received by the Trustee.

Allocation of Contributions. (a) Cash The Contract Owner, or Deferred Contributions made by the Employer Participant, if applicable, shall specify that portion of a net contribution on behalf of a Member's behalf for each month pursuant Participant to Section 3.1 shall be allocated to such Member's Cash or Deferred Account as of the last day of such month; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash Fixed Account and/or to each subaccount of a Separate Account in multiples of 10 percent or Deferred a lower multiple as specified by the Company from time to time. Such allocation may be changed by written notice submitted to the Company with each net contribution. TRANSFER OR RE-ALLOCATION OF CONTRACT VALUES WITHIN THE CONTRACT/RELATED CONTRACTS -- With respect to a Participant's account, the Contract Owner, or the Participant, if applicable, may transfer monies between accounts under this contract, subject to the provisions of this Section 4. If elected by the Contract Owner and agreed to by the Company, such transfers may also be made between accounts under this contract and a related Participant directed account option. Separate Account values may be re-allocated between sub accounts within the Separate Account(s) or, if applicable, between subaccounts within separate account(s) under a related contract and transferred to the Fixed Account at any time. Fixed Account values may be transferred to one or more subaccounts within the Separate ▇▇▇▇▇▇ ▇▇▇▇ LIFE INSURANCE COMPANY [LOGO] Account(s) or, if applicable, to one or more subaccounts within a separate account under a related contract. The Company may limit the sum of any such transfers for a Participant's account in any contract year to the greater of [25] percent of the Fixed Account value of such Member when received by the Trustee. (b) The 100% Employer Matching Contributions for each month pursuant to Section 3.2(a) shall be allocated Participant's account as of the last day end of the preceding contract year or the amount transferred under this provision with respect to such month Participant's account in the preceding contract year. In addition, a transfer of contract values within the contract or, if applicable, between this contract and a related contract, is subject to the Employer Contribution Accounts following restrictions: Transfers of the Members for whom such contributions were made; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Members when received by the Trustee. (c) The Employer Discretionary Contribution, if any, made pursuant to Section 3.3 for a Plan Year shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of the Members (regardless of whether such Member elected to have Cash or Deferred Contributions made to the Plan on his behalf during such Plan Year) who had completed one Year of Service (as defined in Section 3.2) as of the last day of such Plan Year and who (1) were Eligible Employees on such last day of such Plan Year or (2) terminated employment during such Plan Year on or after Normal Retirement Date or by reason of total and permanent disability (as defined in Section 7.2) or death; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Members when received by the Trustee. The allocation to each such eligible Member's Employer Contribution Account shall be that portion of such Employer Discretionary Contribution which is assets held in the same proportion that such Member's Compensation for such Plan Year bears Fixed Account, or which were held in the Fixed Account at any time during the preceding 30 day period, to a competing fund are prohibited. Similarly, transfers of assets held in a competing fund, or which were held in a competing fund or the total of all such Members' Compensation for such Plan Year. (d) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy Fixed Account during the restrictions set forth in Section 3.1(e) shall be allocated as of the last day of such Plan Year to the Cash or Deferred Accounts of Members who (1) received an allocation of Cash or Deferred Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, firstpreceding 30 days, to the Cash or Deferred Fixed Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached are prohibited. Competing fund{s) shall also include any investment options under a related contract, as to such Eligible Member, then to the Cash or Deferred Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Cash or Deferred Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Cash or Deferred Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (e) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.5 shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of Members who (1) received an allocation of Employer Matching Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Eligible Members when received determined by the Trustee. Such allocation shall be made, first, to the Employer Contribution Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth Company in Section 4.5 has been reached as to such Eligible Member, then to the Employer Contribution Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Employer Contribution Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Employer Contribution Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Yearits sole discretion. (f) If an Employer Safe Harbor Contribution is made in order to satisfy the restrictions set forth in both Section 3.1(e) and Section 3.4 for the same Plan Year, the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated pursuant to Paragraph (d) above prior to allocating the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.4. In determining the application of the limitations set forth in Section 4.5 to the allocations of Employer Safe Harbor Contributions, all Annual Additions (as such term is defined in Section 4.5) to a Member's Accounts other than Employer Safe Harbor Contributions shall be considered allocated prior to Employer Safe Harbor Contributions.

Allocation of Contributions. Cash, property, Annuity Contracts, and proceeds of Annuity Contracts shall be allocated by the Trustee to separate accounts established under this Trust for the benefit of ▇▇▇▇▇▇▇▇ (the "▇▇▇▇▇▇▇▇ Separate Account"), for the benefit of any Participant on behalf of whom the Company has directed that cash, Annuity Contracts, or other property be held in a separate account maintained for such Participant (an " Individual Participant Separate Account"), or for the benefit of all Participants for whom individual separate accounts have not been established (the "Group Separate Account"), as follows: (a) Cash or Deferred Contributions made by the Employer on a Member's behalf for each month pursuant Any Annuity Contracts relating to Section 3.1 shall be allocated to such Member's Cash or Deferred Account as of the last day of such month; provided, however, that for purposes of Section 4.4, such contributions ▇▇▇▇▇▇▇▇ and any survivor thereunder shall be allocated to the Cash or Deferred Account of such Member when received by the Trustee.▇▇▇▇▇▇▇▇ Separate Account; (b) The 100% Employer Matching Contributions for each month Any other Annuity Contract relating to a particular Participant and any survivor thereunder shall be allocated to that Participant's Individual Participant Separate Account; (c) Cash contributions or contributions of other property, excluding Annuity Contracts, pursuant to Section 3.2(a5.2(ii) shall be allocated as of the last day of such month credited to the Employer Contribution Accounts Separate Account specified by the Company at the time of contribution or if not specified at the Members for whom such contributions were made; providedtime of contribution, however, that for purposes then in accordance with the allocation formula at subsection (d) of Section 4.4, such contributions this Section; (d) Contributions to the Trust pursuant to Sections 5.2(iii) shall be allocated to the Employer Contribution Separate Accounts as follows: (i) First, to the Separate Accounts of those Participants for whom the Net Present Value Amount, of unpaid payment obligations of the Company to the Participants under the Plan and to ▇▇▇▇▇▇▇▇ pursuant to Section 6(a) of the ▇▇▇▇▇▇▇▇ Agreement exceeds the account balance of the Separate Accounts of such Members when received by Participants and ▇▇▇▇▇▇▇▇ in an amount equal to the Trustee. (c) The Employer Discretionary Contribution, if any, made pursuant to Section 3.3 for a Plan Year shall be allocated as of the last day total of such Plan Year to excesses (or the Employer Contribution Accounts of the Members (regardless of whether such Member elected to have Cash or Deferred Contributions made to the Plan on his behalf during such Plan Year) who had completed one Year of Service (as defined in Section 3.2) as of the last day amount of such Plan Year and who (1) were Eligible Employees on subsequent contribution if less), with such last day allocations made in the ratio that such excesses in respect of such Plan Year or (2) terminated employment during such Plan Year on or after Normal Retirement Date or by reason of total and permanent disability (as defined in Section 7.2) or death; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Members when received by the Trustee. The allocation to each such eligible Member's Employer Contribution Separate Account shall be that portion of such Employer Discretionary Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of such excesses of all such Members' Compensation for such Plan Year.Separate Accounts; and (dii) The Employer Safe Harbor ContributionNext, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.1(e) there shall be allocated as that amount necessary to equalize the Separate Accounts of all Participants so that the ratio of the last day Net Present Value Amount, of such Plan Year unpaid payment obligations of the Company to a particular Participant to the Cash or Deferred Accounts account balance of Members who (1) received an allocation of Cash or Deferred Contributions the Separate Account for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, firstParticipant is, to the Cash or Deferred Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Memberextent practicable, then to the Cash or Deferred Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Cash or Deferred Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Cash or Deferred Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan YearSeparate Accounts. (e) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.5 shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of Members who (1) received an allocation of Employer Matching Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Employer Contribution Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Employer Contribution Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Employer Contribution Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Employer Contribution Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (f) If an Employer Safe Harbor Contribution is made in order to satisfy the restrictions set forth in both Section 3.1(e) and Section 3.4 for the same Plan Year, the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated pursuant to Paragraph (d) above prior to allocating the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.4. In determining the application of the limitations set forth in Section 4.5 to the allocations of Employer Safe Harbor Contributions, all Annual Additions (as such term is defined in Section 4.5) to a Member's Accounts other than Employer Safe Harbor Contributions shall be considered allocated prior to Employer Safe Harbor Contributions.

Allocation of Contributions. (a) Cash or Deferred Before-Tax Contributions made by the Employer on a Member's behalf for each month pursuant to Section 3.1 shall be allocated to such Member's Cash or Deferred Account as of the last day of such month; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Account of such Member when received by the TrusteeBefore-Tax Account. (b) The 100% Employer Matching Contributions for each calendar month pursuant to Section 3.2(a) 3.2 shall be allocated as of the last day of such month to the Employer Contribution Accounts of the Members for whom such contributions were made; provided, however, that . (c) The Employer Profit Sharing Contribution made pursuant to Section 3.3 for purposes of Section 4.4, such contributions a Plan Year shall be allocated to the Employer Contribution Accounts of the Single Plan Members for whom such Members when received by the Trusteecontributions were made. (cd) The Employer Discretionary Contribution, if any, made pursuant to Section 3.3 3.4 for a Plan Year shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of the Members (regardless of whether such Member elected to have Cash or Deferred Contributions made to the Plan on his behalf during such Plan Year) who had completed one Year of Service (as defined in Section 3.2) as of the last day of such Plan Year and who (1) were Eligible Employees on such last day of such Plan Year or (2) terminated employment during such Plan Year on or after Normal Retirement Date or by reason of total and permanent disability (as defined in Section 7.2) or death; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of the Single Plan Members who received Compensation for such Members when received by the TrusteePlan Year. The allocation to each such eligible Single Plan Member's Employer Contribution Account shall be that portion of such Employer Discretionary Contribution which is in the same proportion that such Single Plan Member's Compensation for such Plan Year bears to the total of all such Members' Single Plan Member's Compensation for such Plan Year. (de) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 3.5 for a Plan Year in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated as of the last day of such Plan Year to the Cash or Deferred Before-Tax Accounts of Members who (1) received an allocation of Cash or Deferred Before-Tax Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Cash or Deferred Before-Tax Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Cash or Deferred Before-Tax Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Cash or Deferred Before- Tax Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Cash or Deferred Before-Tax Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (ef) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 3.5 for a Plan Year in order to satisfy the restrictions set forth in Section 3.5 3.6 shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of Members who (1) received an allocation of Employer Matching Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Employer Contribution Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Employer Contribution Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Employer Contribution Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Employer Contribution Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (fg) If an Employer Safe Harbor Contribution is made in order to satisfy the restrictions set forth in both Section 3.1(e) and Section 3.4 3.6 for the same Plan Year, the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated pursuant to Paragraph (de) above prior to allocating the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.43.6. In determining the application of the limitations set forth in Section 4.5 to the allocations of Employer Safe Harbor Contributions, all Annual Additions (as such term is defined in Section 4.5) to a Member's Accounts other than Employer Safe Harbor Contributions shall be considered allocated prior to Employer Safe Harbor Contributions. (h) All contributions to the Plan shall be considered allocated to Members' Accounts no later than the last day of the Plan Year for which they were made, as determined pursuant to Article III, except that, for purposes of Section 4.4, contributions shall be considered allocated to Members' Accounts when received by the Trustee

Allocation of Contributions. (a) Cash or Deferred As of each Valuation Date, all 401(k) Contributions, After-Tax Contributions, and ▇▇▇▇▇▇▇▇ Contributions made by on behalf of a Participant, which have been remitted to the Employer on a Member's behalf for each month pursuant to Section 3.1 Trustee since the immediately preceding Valuation Date, shall be allocated to such Member's Cash or Deferred the appropriate Account as of the Participant described in Section 6.1. All 401(k) Contributions and After-Tax Contributions will be allocated to the profit sharing portion of the Plan. (b) As of the last day of such month; provideda Plan Year, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Account of such Member when received by the Trustee. (b) The 100% Employer Matching a Participating Employer’s Toro Investment Fund Contributions for each month pursuant to Section 3.2(a) shall be allocated as of the last day of such month to the Employer Contribution Accounts of the Members for whom such contributions were made; provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Members when received by the Trustee. (c) The Employer Discretionary Contribution, if any, made pursuant to Section 3.3 for a Plan Year shall be allocated as by the Administrator (or the Trustee upon the direction of the last day Administrator) to each individual who is a Qualified Employee of such that Participating Employer for that Plan Year to the Employer Contribution Accounts of the Members (regardless of whether such Member elected to have Cash or Deferred Contributions made to the Plan on his behalf during such Plan Year) who had completed one Year of Service (as defined in Section 3.2) as of the last day of such Plan Year and who follows: (1) were Eligible Employees on such last day Portions of such Plan Year contribution shall be allocated under Subsections (b)(2) and (b)(3) below. The percentage utilized in Subsection (b)(2) for purposes of determining the amount to be allocated under that Subsection shall not exceed the lesser of (A) the percentage of Compensation allocated in Subsection (b)(3), or (B) 5.7%. (2) terminated employment during such Plan Year on or after Normal Retirement Date or by reason A portion of total and permanent disability (as defined in Section 7.2) or death; provided, however, that for purposes of Section 4.4, such contributions the Participating Employer’s contribution shall be allocated among such Qualified Employees in a manner which results in each Qualified Employee’s share being proportionate to the Employer Contribution Accounts ratio of the “excess compensation” of such Members when received by Qualified Employee from such Employer for the TrusteePlan Year over the aggregate “excess compensation” of all such Qualified Employees from such Employer for the Plan Year. The allocation to each such eligible Member's Employer Contribution Account That portion shall be that equal to the product of such aggregate “excess compensation” and the percentage determined under Subsection (b)(1) expressed as a fraction. (3) That portion of such Employer Discretionary Contribution which is in the same proportion that such Member's Compensation Participating Employer’s contribution for such Plan Year bears to remaining unallocated after the total of all such Members' Compensation allocation provided for such Plan Year. in Subsection (d) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.1(eb)(2) shall be allocated as among such Qualified Employees in a manner which results in a Qualified Employee’s share being proportionate to the ratio of the last day of Qualified Employee’s Compensation from such Employer for the Plan Year to over the Cash or Deferred Accounts of Members who (1) received an allocation of Cash or Deferred Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Cash or Deferred Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Cash or Deferred Account of the Eligible Member who received the least amount of aggregate Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Cash or Deferred Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Cash or Deferred Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Cash or Deferred Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation Qualified Employees from such Employer for such the Plan Year. (e) The Employer Safe Harbor Contribution, if any, made pursuant to Section 3.4 for a Plan Year in order to satisfy the restrictions set forth in Section 3.5 shall be allocated as of the last day of such Plan Year to the Employer Contribution Accounts of Members who (1) received an allocation of Employer Matching Contributions for such Plan Year and (2) were not Highly Compensated Employees for such Plan Year (each such Member individually referred to as an "Eligible Member" for purposes of this Paragraph); provided, however, that for purposes of Section 4.4, such contributions shall be allocated to the Employer Contribution Accounts of such Eligible Members when received by the Trustee. Such allocation shall be made, first, to the Employer Contribution Account of the Eligible Member who received the least amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, then to the Employer Contribution Account of the Eligible Member who received the next smallest amount of Compensation for such Plan Year until the limitation set forth in Section 4.5 has been reached as to such Eligible Member, and continuing in such manner until the Employer Safe Harbor Contribution for such Plan Year has been completely allocated or the limitation set forth in Section 4.5 has been reached as to all Eligible Members. Any remaining Employer Safe Harbor Contribution for such Plan Year shall be allocated among the Employer Contribution Accounts of all Members who were Eligible Employees during such Plan Year, with the allocation to each such Member's Employer Contribution Account being the portion of such remaining Employer Safe Harbor Contribution which is in the same proportion that such Member's Compensation for such Plan Year bears to the total of all such Members' Compensation for such Plan Year. (f) If an Employer Safe Harbor Contribution is made in order to satisfy the restrictions set forth in both Section 3.1(e) and Section 3.4 for the same Plan Year, the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.1(e) shall be allocated pursuant to Paragraph (d) above prior to allocating the Employer Safe Harbor Contribution made in order to satisfy the restrictions set forth in Section 3.4. In determining the application of the limitations set forth in Section 4.5 to the allocations of Employer Safe Harbor Contributions, all Annual Additions (as such term is defined in Section 4.5) to a Member's Accounts other than Employer Safe Harbor Contributions shall be considered allocated prior to Employer Safe Harbor Contributions.