Common use of DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS Clause in Contracts

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “"largest amount” " is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s 's Employee contribution Contribution account, Matching Contribution Accountaccount, QMAC Account Qualified Matching Contribution account (if any, and if all amounts therein are not used in the ADP Testtest) and, if applicable, QNEC Account Qualified Nonelective Contribution account and the Elective Deferral Account account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s 's Excess Aggregate Contributions for the year end the denominator is the Participant’s 's account balance(s) attributable to contribution percentage Contribution Percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeitedforfeited if forfeitable, if forfeitable or distributed first on a pro-rata basis, from the Participant’s 's Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Accountaccount, if any, then the vested Matching Contribution Account account and QMAC Account Qualified Matching Contribution account (and if applicable the Participant’s QNEC Account's Qualified Matching Contribution account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Accountaccount, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to or as otherwise elected by the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed Employer in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective DeferralsAdoption Agreement. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (ai) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants Participating Employees to whose accounts Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are shall be allocated to Participating Employees who are subject to the Highly Compensated Employees with family member aggregation rules of Code Section 414(q)(6) in the largest Contribution Percentage Amounts taken into account in calculating manner prescribed by the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedregulations. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 2-1/2) months after the last day of the Plan Year in which such excess amount amounts arose, a ten percent (10% %) excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributedVI of the Plan. (cii) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of of: (1A) income or loss allocable to each Participant’s Employee contribution accountthe Participating Employee's Participant Voluntary Contributions Account, Matching Contribution Contributions Account, QMAC Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP TestActual Deferral Percentage test) and, if applicable, QNEC Qualified Non-Elective Contributions Account and the Elective Deferral Deferrals Account of for the Plan Year for which the Excess Aggregate Contributions occurred multiplied by a fraction, the numerator of which is such Participant’s Participating Employee's Excess Aggregate Contributions for the year end such Plan Year and the denominator of which is the Participant’s account Participating Employee's Account balance(s) attributable to contribution percentage amounts Contribution Percentage Amounts as of the end of the Plan Year without regard to any income or loss occurring during such Plan Year; and (B) income or loss allocable to the Participating Employee's Participant Voluntary Contribution Account, Matching Contributions Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the Actual Deferral Percentage test) and, if applicable, Qualified Non-Elective Contributions Account and Elective Deferrals Account for the period between the end of such Plan Year and the date of distribution multiplied by the fraction determined under (2A) above; or, at the election of the Employer, ten percent (10%) of the amount determined under (1A) above multiplied by the number of whole calendar months between the end of the such Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (diii) Forfeitures of Excess Aggregate Contributions shall be applied to reduce Employer contributions for subsequent Plan Years. (iv) Excess Aggregate Contributions shall be forfeited, if forfeitable forfeitable, or distributed first on a pro rata basis from the Participant’s Participating Employee's Participant Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Contributions Account, if any, then the vested Matching Contributions Account and Qualified Matching Contribution Account and QMAC (and, if applicable, the Participating Employee's Qualified Non-Elective Contributions Account (and if applicable the Participant’s QNEC Account, and/or or Elective Deferral, ▇▇▇▇ Elective Deferral Deferrals Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this the Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeitedforfeited if forfeitable, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each the Participant’s Employee contribution account, 's Employer Matching Contribution Account, QMAC Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP Test) test), and, if applicable, QNEC Qualified Nonelective Account, Participant Contribution Account and the Elective Deferral Account of for the Plan Year Year, multiplied by a fraction, the numerator of which is such the Participant’s 's Excess Aggregate Contributions for the year end and the denominator of which is the Participant’s 's account balance(s) attributable to contribution percentage amounts Contribution Percentage Amounts without regard to any income or loss occurring during such the Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) . Excess Aggregate Contributions shall be forfeitedallocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited if forfeitable forfeitable, or distributed first on a pro-rata basis from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax 's Participant Contribution Account, if anyEmployer Matching Account, then the vested and Qualified Matching Contribution Account and QMAC Account (and and, if applicable applicable, the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ 's Qualified Nonelective Account or Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (aIn order to satisfy the requirements of Code section 401(m) Notwithstanding any other provisions of this Plan, for the Plan Year for which Excess Aggregate ContributionsContributions were made and for all subsequent years for which such contributions remain uncorrected, plus the Plan shall correct any Excess Aggregate Contributions after the close of the Plan Year for which such contributions were made. Further, failure to make such correction within 21/2 months after the close of the Plan Year for which such contributions were made shall cause the Employer to be liable for ten percent (10%) excise tax on the amount of such Excess Aggregate Contributions which are not corrected. Excess Aggregate Contributions (and income and minus any loss allocable thereto, ) shall be designated by the Plan Administrator as a distribution of Excess Aggregate Contributions (and income allocable thereto) and shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the appropriate Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months Participant after the last day close of the Plan Year in which such excess amount the Excess Aggregate Contribution arose and within 12 months after the close of the following Plan Year. Such Excess Aggregate Contributions (and income allocable thereto) shall be forfeited, if forfeitable, or if not forfeitable, distributed first from the Participant's Nondeductible Employee Contributions, if any, then on a pro-rata basis from the Participant's vested and nonvested Matching Contributions. In the event of the complete termination of the Plan during the Plan Year in which an Excess Aggregate Contribution arose, a 10% excise tax will such distributions are to be imposed on the Employer maintaining made after termination of the Plan with respect to those amountsand before the close of the 12-month period immediately following such termination. Excess Aggregate Contributions, including forfeited Matching Contributions, shall be treated as Employer Contributions for purposes of Code sections 404 and 415 even if distributed from the Plan. The distribution of Excess Aggregate Contributions shall be treated as Annual Additions for purposes made on the basis of Article X, Limitations On Allocations, even if distributed. (c) the respective portions of such amounts attributable to each Highly Compensated Participant. Excess Aggregate Contributions shall may not be adjusted for any income or loss up to corrected by Forfeiture if such contributions are not forfeitable under the date terms of the distributionPlan. The income or loss allocable Matching Contributions that are vested may not be forfeited to the correct Excess Aggregate Contributions. Matching Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein that are not used in the ADP Test) and, if applicable, QNEC Account vested and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) constitute Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions of Participants who are allocated subject to the family member aggregation rules shall be allocated among the family members in proportion to the Employee and Matching Contributions (or amounts treated as Matching Contributions) of each family member that is combined to determine the combined ACP. Such distributions shall be made to Highly Compensated Employees with on the largest Contribution Percentage Amounts taken into account in calculating basis of the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount respective portions of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedattributable to each of such Employees. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) 1/2 months after the last day of the Plan Year in which such excess amount amounts arose, a ten (10% ) percent excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions distributed under this section shall be adjusted for any income or loss up to based on a reasonable method of computing the date of the distributionallocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants' Accounts. Income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months period between the end of the Plan Year taxable year and the date of distributiondistribution may be disregarded in determining income or loss. Forfeitures of Excess Aggregate Contributions may either be reallocated to the accounts of Employees who are not Highly Compensated Employees or applied to reduce Employer Contributions, counting as elected by the month of distribution if distribution occurs after Employer in the fifteenth (15th) of such month. (d) Adoption Agreement. Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first on a pro-rata basis from the Participant’s 's Matching Account and Voluntary After-tax Contribution accountAccount (and, if anyapplicable, then the Required AfterParticipant's Qualified Non-tax Elective Contribution Account or Elective Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are shall be allocated to Participants who are subject to the Highly Compensated Employees with Family Member aggregation rules of section 414(q)(6) of the largest Contribution Percentage Amounts taken into account Code in calculating the ACP Test for manner prescribed by the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the regulations. Excess Aggregate Contributions have been allocatedof Participants who are subject to the Family Member aggregation rules shall be allocated among Family Members in proportion to the Employee and Matching Contributions (or amounts treated as Matching Contributions) of each Family Member that is combined to determine the combined ACP. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) 1/2 months after the last day of the Plan Year in which such excess amount amounts arose, a ten percent (10% excise %) excess tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes under the Plan. Determination of Article X, Limitations On Allocations, even if distributed. (c) Income or Loss: Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distributionloss. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s the Voluntary Qualified Employee contribution accountContribution Account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Testtest) and, if applicable, QNEC Qualified Non-Elective Contributions Account and the Elective Deferral Account of for the Plan Year multiplied by a fraction, the numerator of which is such Participant’s 's Excess Aggregate Contributions for the year end and the denominator is the Participant’s 's account balance(s) attributable to contribution percentage amounts Contribution Percentage Amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) . Forfeitures of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Contributions: Forfeitures of Excess Aggregate Contributions may either be reallocated to the accounts of other Participants Non-Highly Compensated Employees or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B, as elected by the Employer in Section 8(b) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective DeferralsAdoption Agreement. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/22½) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇R▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇R▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇R▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇R▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇R▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇R▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇R▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇R▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this the Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeitedforfeited if forfeitable, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each the Participant’s Employee contribution account, Matching 's Employer Marching Contribution Account, QMAC Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP Test) test), and, if applicable, QNEC Qualified Nonelective Account, Participant Contribution Account and the Elective Deferral Account of for the Plan Year Year, multiplied by a fraction, the numerator of which is such the Participant’s 's Excess Aggregate Contributions for the year end and the denominator of which is the Participant’s 's account balance(s) attributable to contribution percentage amounts Contribution Percentage Amounts without regard to any income or loss occurring during such the Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) . Excess Aggregate Contributions shall be forfeitedallocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited if forfeitable forfeitable, or distributed first on a pro-rata basis from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax 's Participant Contribution Account, if anyEmployer Matching Account, then the vested and Qualified Matching Contribution Account and QMAC Account (and and, if applicable applicable, the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ 's Qualified Nonelective Account or Elective Deferral Account, or both). (e) Forfeitures of . Excess Aggregate Contributions may be reallocated means, with respect to any Plan Year, the accounts of other Participants or applied to reduce Employer contributions.excess of: (fa) Notwithstanding paragraphs (b)(2)(vi)(A) The aggregate Contribution Percentage Amounts taken into account in computing the numerator of the Contribution Percentage and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) actually made to the Plan by or on behalf of a Participant that is included in Highly Compensated Employees for the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated.Plan Year, over (hb) A Participant The maximum Contribution Percentage Amounts permitted by the ACP test and the Aggregate Limit (including a determined by reducing contributions made on behalf of Highly Compensated Employee) who has Employees in order of their Contribution Percentages, beginning with the highest of such percentages). Such determination shall be made after first determining Excess Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals pursuant to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective DeferralsSection 5.4, and if such pre-tax contributions are not in an amount sufficient then determining Excess Contributions pursuant to make full correction, will then be attributed to ▇▇▇▇ Elective DeferralsSection 5.7.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are shall be allocated to Participants who are subject to the Highly Compensated Employees with Family Member aggregation rules of Code Section 414(q)(6) in the largest Contribution Percentage Amounts taken into account in calculating manner prescribed by the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedregulations. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) 1/2 months after the last day of the Plan Year in which such excess amount amounts arose, a ten (10% ) percent excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributedunder the plan. (cb) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date end of the distributionPlan Year. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss for the Plan Year allocable to each the Participant’s Employee contribution 's Voluntary Contribution account, Matching Contribution Accountaccount, QMAC Account (if any, and if all amounts therein are not used in the ADP Testtest) and, if applicable, QNEC Account Qualified Non-Elective Contribution account and the Elective Deferral Account account. Income or loss will be calculated under the method used to calculate investment earnings and losses elsewhere in the Plan. (c) Forfeitures of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for may either be reallocated to the year end the denominator is the Participant’s account balance(s) attributable accounts of non-Highly Compensated Employees or applied to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied reduce Employer contributions, as elected by the number of whole calendar months between employer in the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such monthAdoption Agreement. (d) Excess Aggregate Contributions shall be forfeitedforfeited if such amount is not vested. If vested, if forfeitable or such excess shall be distributed first on a pro-rata basis from the Participant’s 's Voluntary After-tax Contribution accountaccount (and, if anyapplicable, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or 's Qualified Non-Elective Deferral, ▇▇▇▇ Contribution account or Elective Deferral Accountaccount, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/22½) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution Contribution account, Matching Contribution Accountaccount, QMAC Account Qualified Matching Contribution account (if any, and if all amounts therein are not used in the ADP Testtest) and, if applicable, QNEC Account Qualified Nonelective Contribution account and the Elective Deferral Account account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage Contribution Percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeitedforfeited if forfeitable, if forfeitable or distributed first on a pro-rata basis, from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Accountaccount, if any, then the vested Matching Contribution Account account and QMAC Account Qualified Matching Contribution account (and if applicable the Participant’s QNEC AccountQualified Matching Contribution account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Accountaccount, or both). . (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to or as otherwise elected by the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed Employer in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective DeferralsAdoption Agreement. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each twelve (12) months after a Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding such Plan Year. Excess Aggregate Contributions are allocated applied to the Highly Compensated Employees with the largest Contribution Percentage Amounts contribution percentage amounts taken into account in calculating the ACP Test test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest contribution percentage amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/221/2) months after the last day of the Plan Year in which such excess amount amounts arose, a ten percent (10% %) excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions distributed under this Section shall be adjusted for any income or loss up to based on a reasonable method of computing the date of the distributionallocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants’ Accounts. For Plan Years beginning after 2005, income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months period between the end of the Plan Year and the date of distribution, counting distribution may not be disregarded in determining income or loss. One reasonable method treats the month of distribution if distribution occurs after income and loss allocable to the fifteenth (15th) of such month. (d) Participant’s Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from as the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.sum of:

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions Effective for Plan Years beginning after December 31, 1996, the amount of this Plan, Excess Aggregate ContributionsContributions to be distributed shall be allocated among the Highly Compensated Employees in order of the sum of the share of any Matching Contribution plus any Voluntary Employee Contributions made to the Plan for a Plan Year. The amount to be distributed to each 14535 37 05/01/07 Highly Compensated Employee, plus any income and minus any loss allocable theretoassociated earnings or losses, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than by the last day of each the Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for following the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year Year in which the excess arose, beginning with Matching Contribution was allocated or the Highly Compensated Voluntary Employee with Contributions were made. If the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed occurs more than two and one-half (2 1/2) 2½ months after the last day of the Plan Year in which such excess amount arosecontributions were made, a the Employer shall be responsible for payment of the 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amountsby Code section 4979. Excess Aggregate No Voluntary Employee Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distributionforfeited under this Section. The income or loss allocable to associated with the Participant's portion of the Excess Aggregate Contributions allocated to each Participant is be distributed shall equal the sum of (1) income gain or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC of his Voluntary Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of for the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end amount to be distributed from the Voluntary Account, and the denominator of which is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) sum of the amount determined under (1) multiplied by Voluntary Account at the number of whole calendar months between the end beginning of the Plan Year and any Voluntary Employee Contributions made during the Plan Year. No gain or loss shall be recognized from the period beginning on the last day of the Plan Year until the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election the Employer maintains another plan that is made by aggregated with this Plan for purposes of the ParticipantACP test, the portion of any Excess Aggregate Contributions will to be first attributed distributed to pre-tax Elective Deferrals, an individual Highly Compensated Employee from this Plan shall be a percentage equal to the same percentage that his share of the Matching Contribution and if his Voluntary Employee Contributions in this plan bears to the total contributions attributable to such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective DeferralsParticipant and used determining the ACP.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding Excess Aggregate Contributions, adjusted for any other provisions Net Gain or Net Loss allocable thereto, Shall be forfeited, if otherwise forfeitable under the terms of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Individual Accounts Matching Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect The Net Gain or Net Loss allocable to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income determined by multiplying the Net Gain or loss up to the date of the distribution. The income or loss Net Loss allocable to the Excess Aggregate Participant's Matching Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of for the Plan Year multiplied by a fraction, the numerator of which is such Participant’s the Excess Aggregate Contributions on behalf of the Participant for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the preceding Plan Year and the date denominator of distributionwhich is the portion of the Participant's Individual Account Balances attributable to Matching Employer Contributions on the last day of the preceding Plan Year. The Plan Administrator may, counting in its discretion, use any other method allowable under the month Code to calculate Net Gain or Net Loss allocated to Excess Aggregate Contributions. (c) The Excess Aggregate Contributions to be distributed to a Participant shall in no event be less than the lesser of distribution if distribution occurs after the fifteenth (15th) of such monthParticipant's Individual Account under the Plan or the Participant's Matching Contributions for the Plan Year. (d) Excess Aggregate Contributions Amounts forfeited by Highly Compensated Employees under this Section shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both).be: (e1) Forfeitures Treated as Annual Additions under Section 4.07 of Excess Aggregate this Plan and either, (2) Applied to reduce Employer Contributions may be reallocated to if forfeitures of Matching Contributions under the accounts of other Participants or Plan are applied to reduce Employer contributions.Contributions; or (f3) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2Allocated, a distribution of Excess Aggregate Contributions is not includible in gross income after all other forfeitures under the plan, to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed same Participants and in the same manner as income allocable such other forfeitures are allocated to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions other Participants under the Plan. Notwithstanding the foregoing, no forfeitures arising under this Section shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made be allocated to the Plan by or on behalf account of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a any Highly Compensated Employee) Employee who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals was subject to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferralsforfeitures under this paragraph.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution Contribution account, Matching Contribution Accountaccount, QMAC Account Qualified Matching Contribution account (if any, and if all amounts therein are not used in the ADP Testtest) and, if applicable, QNEC Account Qualified Nonelective Contribution account and the Elective Deferral Account account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage Contribution Percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeitedforfeited if forfeitable, if forfeitable or distributed first on a pro-rata basis, from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Accountaccount, if any, then the vested Matching Contribution Account account and QMAC Account Qualified Matching Contribution account (and if applicable the Participant’s QNEC AccountQualified Matching Contribution account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Accountaccount, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to or as otherwise elected by the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed Employer in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective DeferralsAdoption Agreement. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (ai) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants Participating Employees to whose accounts Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are shall be allocated to Participating Employees who are subject to the Highly Compensated Employees with family member aggregation rules of Code Section 414(q)(6) in the largest Contribution Percentage Amounts taken into account in calculating manner prescribed by the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedregulations. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount amounts arose, a ten percent (10% %) excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributedVI of the Plan. (cii) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of of: (1A) income or loss allocable to each Participant’s Employee contribution accountthe Participating Employee's Participant Voluntary Contributions Account, Matching Contribution Contributions Account, QMAC Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP TestActual Deferral Percentage test) and, if applicable, QNEC Qualified Non- Elective Contributions Account and the Elective Deferral Deferrals Account of for the Plan Year for which the Excess Aggregate 21 Contributions occurred multiplied by a fraction, the numerator of which is such Participant’s Participating Employee's Excess Aggregate Contributions for the year end such Plan Year and the denominator of which is the Participant’s account Participating Employee's Account balance(s) attributable to contribution percentage amounts Contribution Percentage Amounts as of the end of the Plan Year without regard to any income or loss occurring during such Plan Year; and (B) income or loss allocable to the Participating Employee's Participant Voluntary Contribution Account, Matching Contributions Account, Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the Actual Deferral Percentage test) and, if applicable, Qualified Non- Elective Contributions Account and Elective Deferrals Account for the period between the end of such Plan Year and the date of distribution multiplied by the fraction determined under (2A) above; or, at the election of the Employer, ten percent (10%) of the amount determined under (1A) above multiplied by the number of whole calendar months between the end of the such Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (diii) Forfeitures of Excess Aggregate Contributions shall be applied to reduce Employer contributions for subsequent Plan Years. (iv) Excess Aggregate Contributions shall be forfeited, if forfeitable forfeitable, or distributed first on a pro rata basis from the Participant’s Participating Employee's Participant Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Contributions Account, if any, then the vested Matching Contributions Account and Qualified Matching Contribution Account and QMAC (and, if applicable, the Participating Employee's Qualified Non-Elective Contributions Account (and if applicable the Participant’s QNEC Account, and/or or Elective Deferral, ▇▇▇▇ Elective Deferral Deferrals Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are shall be allocated to Participants who are subject to the Highly Compensated Employees with Family Member aggregation rules of Code Section 414(q)(6) in the largest Contribution Percentage Amounts taken into account in calculating manner prescribed by the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedregulations. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months 1/2months after the last day of the Plan Year in which such excess amount amounts arose, a ten (10% ) percent excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributedunder the plan. (cb) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date end of the distributionPlan Year. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss for the Plan Year allocable to each the Participant’s Employee contribution 's Voluntary Contribution account, Matching Contribution Accountaccount, QMAC Account (if any, and if all amounts therein are not used in the ADP Testtest) and, if applicable, QNEC Account Qualified Non-Elective Contribution account and the Elective Deferral Account account. Income or loss will be calculated under the method used to calculate investment earnings and losses elsewhere in the Plan. (c) Forfeitures of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for may either be reallocated to the year end the denominator is the Participant’s account balance(s) attributable accounts of non-Highly Compensated Employees or applied to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied reduce Employer contributions, as elected by the number of whole calendar months between employer in the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such monthAdoption Agreement. (d) Excess Aggregate Contributions shall be forfeitedforfeited if such amount is not vested. If vested, if forfeitable or such excess shall be distributed first on a pro-rata basis from the Participant’s 's Voluntary After-tax Contribution accountaccount (and, if anyapplicable, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or 's Qualified Non-Elective Deferral, ▇▇▇▇ Contribution account or Elective Deferral Accountaccount, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/221/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (aIn order to satisfy the requirements of Code section 401(m) Notwithstanding any other provisions of this Plan, for the Plan Year for which Excess Aggregate ContributionsContributions were made and for all subsequent years for which such contributions remain uncorrected, plus the Plan shall correct any Excess Aggregate Contributions after the close of the Plan Year in which the Excess Aggregate Contributions arose and within 12 months after the close of such Plan Year. Further, failure to make such correction within 21/2 months after the close of the Plan Year for which such contributions were made (or 6 months after the close of the Plan Year for which they were made if an Eligible Automatic Contribution Arrangement is elected in the Adoption Agreement) shall cause the Employer to be liable for ten percent (10%) excise tax on the amount of such Excess Aggregate Contributions which are not corrected. . Excess Aggregate Contributions (and income and minus any loss allocable thereto, ) shall be designated by the Plan Administrator as a distribution of Excess Aggregate Contributions (and income allocable thereto) and shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the appropriate Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months Participant after the last day close of the Plan Year in which such excess amount the Excess Aggregate Contribution arose and within 12 months after the close of the following Plan Year. Such Excess Aggregate Contributions (and income allocable thereto) shall be forfeited, if forfeitable, or if not forfeitable, distributed first from the Participant’s Nondeductible Employee Contributions, if any, then on a pro-rata basis from the Participant’s vested and nonvested Matching Contributions. In the event of the complete termination of the Plan during the Plan Year in which an Excess Aggregate Contribution arose, a 10% excise tax will such distributions are to be imposed on the Employer maintaining made after termination of the Plan with respect to those amountsand before the close of the 12-month period immediately following such termination. Excess Aggregate Contributions, including forfeited Matching Contributions, shall be treated as Employer Contributions for purposes of Code sections 404 and 415 even if distributed from the Plan. The distribution of Excess Aggregate Contributions shall be treated as Annual Additions for purposes made on the basis of Article X, Limitations On Allocations, even if distributed. (c) the respective portions of such amounts attributable to each Highly Compensated Participant. Excess Aggregate Contributions shall may not be adjusted for any income or loss up to corrected by Forfeiture if such contributions are not forfeitable under the date terms of the distributionPlan. The income or loss allocable Matching Contributions that are vested may not be forfeited to the correct Excess Aggregate Contributions. Matching Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein that are not used in the ADP Test) and, if applicable, QNEC Account vested and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) constitute Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this PlanThe Plan Administrator ---------------------------------------------- shall determine Excess Aggregate Contributions after determining Excess Deferrals and Excess Contributions. If the Plan Administrator determines that the Plan fails to satisfy the ACP test for a Plan Year, it must distribute the Excess Aggregate Contributions, plus any as adjusted for allocable income and minus any loss allocable theretoor loss, shall be forfeitedduring the next Plan Year. However, if forfeitable or if not forfeitable, distributed no later than the last day Employer will incur an excise tax equal to 10% of each Plan Year to Participants to whose accounts such the taxable amount of Excess Aggregate Contributions were allocated for a Plan Year not distributed to the preceding appropriate Highly Compensated Employees during the first 2 1/2 months of that next Plan Year. The Plan Administrator shall distribute to each Highly Compensated Employee his or her respective share of the Excess Aggregate Contributions. The Plan Administrator shall determine the respective shares of Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning by starting with the Highly Compensated Employee with who has the largest amount greatest contribution percentage, reducing his or her contribution percentage to the next highest contribution percentage, then, if necessary, reducing the contribution percentage of such Contribution Percentage the Highly Compensated Employees at the next highest contribution percentage level (including the contribution percentage of the Highly Compensated Employees whose contribution percentage the Plan Administrator already has reduced), and continuing in descending order this manner until all the ACP for the Highly Compensated Group satisfies the ACP test. If a Highly Compensated Employee is part of an aggregated family group, the Plan Administrator, in accordance with the applicable Treasury regulations, shall determine each aggregated family member's allocable share of the Excess Aggregate Contributions have been allocatedassigned to the family unit. For purposes Determination of the preceding sentence, the “largest amount” is determined after distribution of any Allocable Income or Loss to Excess Aggregate ------------------------------------------------------------- Contributions. (b) If such . The Plan Administrator shall adjust Excess Aggregate ------------- Contributions are distributed more than two and one-half (2 1/2) months after for any income or loss. The Employer shall specify in Adoption Agreement Section 4.12 whether income or loss shall be adjusted to the date of distribution or adjusted to the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on Year. Adjustment to the Date of Distribution. If the Employer maintaining the Plan with respect elects to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any adjust -------------------------------------- income or loss up to the date of the distribution. The , the income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of of: (1) income or loss allocable to each the Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of 's Accrued Benefit attributable to Aggregate Contributions for the Plan Year multiplied by a the following fraction, the numerator of which is such : Participant’s 's Excess Aggregate Contributions for the year end the denominator is the Plan Year ----------------------------------------------------------------------- Participant’s account balance(s) 's Accrued Benefit attributable to contribution percentage amounts Aggregate Contributions without regard to any income or loss occurring during such Plan Year; Year and (2) ten percent (10%) % of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) 15th of such month. . The Accrued Benefit attributable to Aggregate Contributions shall mean the Accrued Benefit attributable to voluntary nondeductible Employee contributions, Matching Contributions (d) other than Matching Contributions used to satisfy the ADP test under a Cash or Deferred Arrangement), and Elective Deferrals taken into account in the ACP test for the Plan Year or any prior Plan Year. Adjustment to the Last Day of the Plan Year. If the Employer elects to ------------------------------------------- adjust income or loss to the last day of the Plan Year, the income or loss allocable to the Excess Aggregate Contributions shall be forfeited, if forfeitable 30 is the income or distributed first from loss allocable to the Participant’s Voluntary After-tax Contribution account's Accrued Benefit attributable to Aggregate Contributions for the Plan Year multiplied by the following fraction: Participant's Excess Aggregate Contributions for the Plan Year ------------------------------------------------------------------------ Participant's Accrued Benefit attributable to Aggregate Contributions without regard to any income or loss occurring during such Plan Year The Accrued Benefit attributable to Aggregate Contributions shall mean the Accrued Benefit attributable to voluntary nondeductible Employee contributions, if anyMatching Contributions (other than Matching Contributions used to satisfy the ADP test under a Cash or Deferred Arrangement), then and Elective Deferrals taken into account in the Required After-tax Contribution Account, if any, then ACP test for the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, Plan Year or both). (e) Forfeitures any prior Plan Year. Characterization of Excess Aggregate Contributions. The Plan Administrator -------------------------------------------------- shall treat a Highly Compensated Employee's allocable share of Excess Aggregate Contributions may be reallocated attributable to the accounts of other Participants this Plan first as attributable to his or applied her voluntary nondeductible Employee contributions and then to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Nonelective Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed used in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective DeferralsACP test. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, An Excess Aggregate ContributionsContribution is the excess, plus with respect to any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate , of the aggregate amount of Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts actually taken into account in calculating determining the ACP Test for numerator of the year Average Contribution Percentage made on behalf of Highly Compensated Employees over the maximum amount of Contributions permitted by the Average Contribution Percentage test, determined by hypothetically reducing contributions made on behalf of Highly Compensated Employees in which the excess arose, order of their individual Contribution percentages beginning with the Highly Compensated Employee with highest of such percentages. This hypothetical reduction of percentages shall continue in a manner similar to Section 4.5[g][B]. Such determination shall be made after first determining Excess Contributions pursuant to Section 4.5. After making such determination, the largest dollar amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) determined. The Excess Aggregate Contributions Contributions, on a dollar amount basis, shall be adjusted for any income or loss up allocated to the date Account(s) of the distribution. The income or loss allocable Highly Compensated Participant(s) with the highest dollar amount of Contribution amounts actually taken into account in computing the Average Contribution Test in a leveling process similar to the one described in Step 1 of Section 4.5[h]. Excess Aggregate Contributions allocated to each a Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution accountbe distributed shall include Participant Contributions, Matching Contribution Account, QMAC Account (if anyContributions, and if all amounts therein Qualified Matching Contributions (to the extent such contributions are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account taken into account for purposes of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Actual Deferral Percentage test). Income and losses attributable to Excess Aggregate Contributions for allocated to Participants will be determined and distributed along with the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from in the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures manner provided in Section 4.5[h] of this Plan. If distributions of Excess Aggregate Contributions may be reallocated to are made in accordance with the accounts provisions of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. Howeverthis paragraph, the income allocable to a corrective distribution Average Contribution Percentage is treated as meeting the nondiscrimination test of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution Code Section 401(m)(2), regardless of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the ParticipantAverage Contribution Percentage, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferralsif recalculated after distribution, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferralswould satisfy Code Section 401(m)(2).

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions The determination of this Planwhether or not Excess Aggregate Contributions exist shall be made after reductions, if any, under Section 23.5. (b) Excess Aggregate Contributions, plus and any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed after the Plan Year in which the Excess Aggregate Contributions arose and no later than March 15 of the last day of each following Plan Year to Participants Highly Compensated Employees to whose accounts such Accounts Excess Aggregate Contributions were allocated for the preceding Plan Year. made. (c) A distribution of Excess Aggregate Contributions are allocated and income shall be made without the consent of the Participant or the spouse of the Participant. (d) The total amount of Excess Aggregate Contributions for the Highly Compensated Employees for a Plan Year is determined as follows: Highly Compensated Employees with the largest Actual Contribution Percentage shall be identified and a determination shall be made as to how much their Actual Contribution Percentage must be reduced so that the Fund would satisfy the ACP Limit or such Highly Compensated Employees’ Actual Contribution Percentage will be reduced to equal the Actual Contribution Percentage of the Highly Compensated Employees with the largest next highest Actual Contribution Percentage Amounts taken into account Percentage. The procedure described in calculating the preceding sentence shall be repeated until the Fund would satisfy the ACP Test Limit. (e) The total amount of Excess Aggregate Contributions for the year in which the excess arose, beginning with the Highly Compensated Employee Employees for a Plan Year shall be distributed as follows: The Member After-Tax Contributions of the Highly Compensated Employees with the largest highest dollar amount shall be reduced by the amount required to cause their Member After-Tax Contributions to equal the lesser of (1) the dollar amount of such Contribution Percentage and continuing the Member After-Tax Contributions of the Highly Compensated Employees with the next highest dollar amount of Member After-Tax Contributions, or (2) the amount that, when added to the total dollar amount already distributed under this process, would equal the total amount of Excess Aggregate Contributions. This amount along with allocable income determined under Section 23.6(f) shall be distributed to the Highly Compensated Employees for which a reduction was applied. The procedure described in descending order the preceding sentence shall be repeated until all the Fund distributes the total Excess Aggregate Contributions have been allocated. For purposes of the preceding sentenceHighly Compensated Employees, thereby satisfying the “largest amount” is determined after distribution of any Excess Aggregate ContributionsACP Limit. (bf) If such The income allocable to Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of for the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, arose and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months period between the end of the such Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures determined in accordance with Department of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Treasury Regulation Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are shall be allocated to Participants who are subject to the Highly Compensated Employees with Family Member aggregation rules of Code Section 414(q)(6) in the largest Contribution Percentage Amounts taken into account in calculating manner prescribed by the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedregulations. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one2-half (2 1/2) 1/2 months after the last day of the Plan Year in which such excess amount amounts arose, a ten (10% ) percent excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributedunder the plan. (cb) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date end of the distributionPlan Year. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss for the Plan Year allocable to each the Participant’s Employee contribution 's Voluntary Contribution account, Matching Contribution Account, QMAC Account account (if any, and if all amounts therein are not used in the ADP Testtest) and, if applicable, QNEC Account Qualified Non-Elective Contribution account and the Elective Deferral Account account. Income or loss will be calculated under the method used to calculate investment earnings and losses elsewhere in the Plan. (c) Forfeitures of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for may either be reallocated to the year end the denominator is the Participant’s account balance(s) attributable accounts of non-Highly Compensated Employees or applied to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied reduce Employer contributions, as elected by the number of whole calendar months between employer in the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such monthAdoption Agreement. (d) Excess Aggregate Contributions shall be forfeited, forfeited if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions such amount is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferralsvested. HoweverIf vested, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed such excess shall be distributed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.following order:

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable forfeitable, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions of Participants who are allocated subject to the family member aggregation rules shall be allocated among the family members in proportion to the Employee and Matching Contributions (or amounts treated as Matching Contributions) of each family member that is combined to determine the combined ACP. Such distributions shall be made to Highly Compensated Employees with on the largest Contribution Percentage Amounts taken into account in calculating basis of the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount respective portions of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedattributable to each of such Employees. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one2-half (2 1/2) 1/2 months after the last day of the Plan Year in which such excess amount amounts arose, a ten (10% ) percent excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions distributed under this section shall be adjusted for any income or loss up to based on a reasonable method of computing the date of the distributionallocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants' Accounts. Income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months period between the end of the Plan Year taxable year and the date of distributiondistribution may be disregarded in determining income or loss. Forfeitures of Excess Aggregate Contributions may either be reallocated to the accounts of Employees who are not Highly Compensated Employees or applied to reduce Employer Contributions, counting as elected by the month of distribution if distribution occurs after Employer in the fifteenth (15th) of such month. (d) Adoption Agreement. Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first on a pro-rata basis from the Participant’s 's Matching Account and Voluntary After-tax Contribution accountAccount (and, if anyapplicable, then the Required AfterParticipant's Qualified Non-tax Elective Contribution Account or Elective Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/22½) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a1) Excess Contributions and Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest amount of Employer contributions taken into account in calculating the ADP or ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Employer contributions and continuing in descending order until all the Excess Contributions and Excess Aggregate Contributions have been allocated. Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b2) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c3) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution Contribution account, Matching Contribution Accountaccount, QMAC Account account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account account and the Elective Deferral Account of account for the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end and the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts Contribution Percentage Amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d4) Excess Aggregate Contributions shall be forfeited, if forfeitable forfeitable, or distributed first on a pro-rata basis, from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Accountaccount, if any, then the vested Matching Contribution Account account and QMAC Account account (and if applicable the Participant’s QNEC Accountaccount, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Accountaccount, or both). (e5) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions, or as otherwise elected by the Employer. (f6) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective 401(k) Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective 401(k) Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective 401(k) Deferrals. (g7) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective 401(k) Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (aThe ---------------------------------------------- Administrator will determine Excess Aggregate Contributions after determining Excess Deferrals under Section 3.1(a)(vi) Notwithstanding any other provisions of this Planand Excess Employer Elective Contributions under Section 3.8(d)(i). If the Administrator determines that the Plan fails to satisfy the Average Contribution Percentage Test for a Plan Year, it must distribute the Excess Aggregate Contributions, plus any income and minus any loss as adjusted for allocable theretoincome, shall be forfeitedduring the next Plan Year. However, if forfeitable or if not forfeitable, distributed no later than the last day Employer will incur an excise tax equal to 10% of each Plan Year to Participants to whose accounts such the amount of Excess Aggregate Contributions were allocated for a Plan Year not distributed to the preceding appropriate Highly Compensated Employees during the first 2 1/2 months of the next Plan Year. The Excess Aggregate Contributions are the amount of aggregate contributions allocated to on behalf of the Highly Compensated Employees with which causes the largest Plan to fail to satisfy the Average Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Test. The Administrator shall make distributions to each Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all his or her respective share of the Excess Aggregate Contributions have been allocated. For purposes of in accordance with the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions.following steps: (bA) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions The Administrator shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s calculate total Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such monthHighly Compensated Employees. (dB) The Administrator shall calculate the total dollar amount by which the Excess Aggregate Contributions for the Highly Compensated Employees must be reduced in order to satisfy the Average Contribution Percentage Test. (C) The Administrator shall calculate the total dollar amount of the Excess Aggregate Contributions for each Highly Compensated Employee. (D) The Administrator shall reduce the Excess Aggregate Contributions of the Highly Compensated Employee(s) with the highest dollar amount of Excess Aggregate Contributions by refunding such contributions to such Highly Compensated Employee(s) in the amount required to cause the dollar amount of such Highly Compensated Employee(s)' Employee Contributions, Employer Matching Contributions and Qualified Matching Contributions, on a pro rata basis, to equal the sum of the Employee Contributions, Employer Matching Contributions and Qualified Matching Contributions of the Highly Compensated Employee(s) with the next highest dollar amount of such contributions. (E) If the total dollar amount distributed pursuant to (D) above is less than the total dollar amount of Excess Aggregate Contributions, Step (D) shall be forfeited, if forfeitable or applied to the Highly Compensated Employee(s) with the next highest dollar amount of Excess Aggregate Contributions until the total amount of distributed first from Excess Aggregate Contributions equals the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account total dollar amount calculated in Step (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or bothB). (eF) Forfeitures When calculating the amount of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution under Step (D), if a lessor reduction, when added to any amounts already distributed under this Section, would equal the total amount of Excess Aggregate Contributions is not includible in gross income distributions necessary to permit the extent it represents a distribution Plan to satisfy the requirements of ▇▇▇▇ Elective Deferrals. HoweverSection 3.9(a), the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in lesser amount shall be distributed from the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective DeferralsPlan. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions On or before the 15th day of this Planthe 3rd month following the end of each Plan Year, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed but in no event later than the last day close of each the Plan Year to Participants to whose accounts following the Plan Year in which such Excess Aggregate Contributions were allocated for occurred, the preceding Plan YearAdministrator shall distribute Excess Aggregate Contributions to Highly Compensated Employees in accordance with such rulings and regulations as are issued by the Secretary of the Treasury under Section 401(m) of the Code. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts amounts of contributions taken into account in calculating the ACP Actual Contribution Percentage Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage contributions and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “"largest amount” " is determined after distribution of any Excess Aggregate Contributions. (bi) If such With respect to the distribution of Excess Aggregate Contributions are distributed more pursuant to (a) above, such distributions: (a) Shall be made first from Matching Contributions allocated to the Participant’s Matching Contribution Account and thereafter from forfeitures reallocated to the Participant’s Matching Contribution Account. (b) Shall include income (or loss) allocable to the Excess Aggregate Contributions determined by the Plan Administrator in accordance with applicable Treasury Regulations under any reasonable method used consistently for all Participants and for all corrective distributions under the Plan for the Plan Year. (c) Shall be designated by the Employer as a distribution of Excess Aggregate Contributions and related income. (ii) Any distribution of less than two the entire amount of Excess Aggregate Contributions (and one-half allocable income) shall be treated as a pro rata distribution of Excess Aggregate Contributions and allocable income. (2 1/2iii) months after This Section 4.10 applies to Excess Contributions (as defined in Section 401(k)(8)(B) of the last day Code) and Excess Aggregate Contributions (as defined in Section 401(m)(6)(B) of the Code) made with respect to all Plan Years. The Plan Administrator will calculate and distribute income allocable to such contributions through the end of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distributioncontributions occurred. The Plan Administrator will not calculate and distribute allocable income or loss allocable to for the Excess Aggregate Contributions allocated to each Participant is gap period (i.e., the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in period after the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account close of the Plan Year multiplied by a fraction, in which such contributions occurred and prior to the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or bothcontributions). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this the Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeitedforfeited if forfeitable, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) months after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each the Participant’s Employee contribution account, 's Employer Matching Contribution Account, QMAC Qualified Matching Contribution Account (if any, and if all amounts therein are not used in the ADP Test) test), and, if applicable, QNEC Qualified Nonelective Account, Participant Contribution Account and the Elective Deferral Account of for the Plan Year Year, multiplied by a fraction, the numerator of which is such the Participant’s 's Excess Aggregate Contributions for the year end and the denominator of which is the Participant’s 's account balance(s) attributable to contribution percentage amounts Contribution Percentage Amounts without regard to any income or loss occurring during such the Plan Year; and (2) ten percent (10%) of the amount determined under (1) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. (d) . Excess Aggregate Contributions shall be forfeitedallocated to a Participant who is subject to the family member aggregation rules of Section 414(q)(6) of the Code in the proportion that the Participant's Employer Matching Contributions (and other amounts treated as his Employer Matching Contributions) bear to the combined Employer Matching Contributions (and other amounts treated as Employer Matching Contributions) of all of the Participants aggregated to determine its family members' combined ACP. If excess amounts attributable to Excess Aggregate Contributions are distributed more than 21/2 months after the last day of the Plan Year in which such excess amounts arose, an excise tax equal to 10% of the excess amounts will be imposed on the Employer maintaining the Plan. Excess Aggregate Contributions shall be treated as Annual Additions under the Plan. Excess Aggregate Contributions shall be forfeited if forfeitable forfeitable, or distributed first on a pro-rata basis from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax 's Participant Contribution Account, if anyEmployer Matching Account, then the vested and Qualified Matching Contribution Account and QMAC Account (and and, if applicable applicable, the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ 's Qualified Nonelective Account or Elective Deferral Account, or both). (e) Forfeitures of . Excess Aggregate Contributions may be reallocated means, with respect to any Plan Year, the accounts of other Participants or applied to reduce Employer contributions.excess of: (fa) Notwithstanding paragraphs (b)(2)(vi)(A) The aggregate Contribution Percentage Amounts taken into account in computing the numerator of the Contribution Percentage and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) actually made to the Plan by or on behalf of a Participant that is included in Highly Compensated Employees for the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated.Plan Year, over (hb) A Participant The maximum Contribution Percentage Amounts permitted by the ACP test and the Aggregate Limit (including a determined by reducing contributions made on behalf of Highly Compensated Employee) who has Employees in order of their Contribution Percentages, beginning with the highest of such percentages). Such determination shall be made after first determining Excess Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals pursuant to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective DeferralsSection 5.4, and if such pre-tax contributions are not in an amount sufficient then determining Excess Contributions pursuant to make full correction, will then be attributed to ▇▇▇▇ Elective DeferralsSection 5.7.

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions provision of this Planthe Plan to the contrary, Excess Aggregate Contributions, plus any Contributions and income and minus any loss allocable thereto, thereto shall be forfeited, if otherwise forfeitable under the terms of this Plan, or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts Accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions of Participants who are allocated subject to the Highly Compensated Employees with family member aggregation rules of section 414(q)(6) of the largest Code shall be allocated among the family members in proportion to the Contribution Percentage Amounts taken into account in calculating of each family member that is combined to determine the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocatedcombined ACP. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/2) 1/2 months after the last day of the Plan Year in which such excess amount amounts arose, a 10% ten percent excise tax will be imposed on the Employer employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributedunder the Plan. (cb) Excess Aggregate Contributions shall be adjusted for any income or loss up to the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of of: (1i) income or loss allocable to each the Participant’s Employee contribution account, 's After-Tax Contribution subaccount and Matching Contribution Account, QMAC Account subaccount (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account Salary Deferral Contribution subaccount and the Elective Deferral Account of 401(k) Bonus Contribution subaccount) for the Plan Year multiplied by a fraction, the numerator of which is such Participant’s 's Excess Aggregate Contributions for the year end and the denominator of which is the applicable Participant’s account 's subaccount balance(s) attributable to contribution percentage Contribution Percentage Amounts as of the last day of the Plan Year, reduced by any gain allocable to such amounts without regard for the Plan Year and increased by any loss allocable to any income or loss occurring during such amounts for the Plan Year; and (2ii) ten percent (10%) of the amount determined under (1i) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) 15th of such month. (dc) Excess Aggregate Contributions shall be forfeited, if otherwise forfeitable or distributed first under the terms of the Plan (or, if not forfeitable, distributed), on a pro rata basis from the Participant’s Voluntary 's After-tax Tax Contribution accountsubaccount and Matching Contribution subaccount (and, if anyapplicable, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective 's 401(k) Bonus Contribution subaccount and Salary Deferral Account, or bothsubaccount). (ed) Forfeitures of Excess Aggregate Contributions may Amounts forfeited by Highly Compensated Employees under this Section 4.6 shall be reallocated to the accounts of other Participants or treated as Annual Additions and applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Matching Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included described in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the twoSection 3.8. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals.ARTICLE V:

DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. (a) Notwithstanding any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable or if not forfeitable, distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Aggregate Contributions were allocated for the preceding Plan Year. Excess Aggregate Contributions are allocated to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution Percentage and continuing in descending order until all the Excess Aggregate Contributions have been allocated. For purposes of the preceding sentence, the “largest amount” is determined after distribution of any Excess Aggregate Contributions. (b) If such Excess Aggregate Contributions are distributed more than two and one-half (2 1/22½) months [or six (6) months in the case of certain Plans with an EACA] after the last day of the Plan Year in which such excess amount arose, a 10% excise tax will be imposed on the Employer maintaining the Plan with respect to those amounts. Excess Aggregate Contributions shall be treated as Annual Additions for purposes of Article X, Limitations On Allocations, even if distributed. (c) Excess Aggregate Contributions shall be adjusted for any income or loss up to loss. For Plan Years beginning after 2007, the date of the distribution. The income or loss allocable to the Excess Aggregate Contributions allocated to each Participant is the sum of (1) income or loss allocable to each Participant’s Employee contribution account, Matching Contribution Account, QMAC Account (if any, and if all amounts therein are not used in the ADP Test) and, if applicable, QNEC Account and the Elective Deferral Account of the Plan Year multiplied by a fraction, the numerator of which is such Participant’s Excess Aggregate Contributions for the year end the denominator is the Participant’s account balance(s) attributable to contribution percentage amounts without regard to any income or loss occurring during such Plan Year; and (2) ten percent (. For Plan Years beginning before 2008, allocable income or loss also includes 10%) % of the amount determined under (1) the preceding sentence multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the fifteenth (15th) of such month. For Plan Years beginning after December 31, 2007, the requirement that gap period income be allocated pursuant to Regulation Section 1.401(k)-2(b)(2) shall no longer apply to Excess Aggregate Contributions. Thus, with respect to such Excess Aggregate Contributions, the Plan Administrator shall exclude gap period income that is allocated to Participants’ accounts prior to distribution. No tax shall be imposed on any Excess Aggregate Contribution to the extent such contribution (together with any income or losses allocable thereto through the end of the Plan Year for which the contribution was made) is distributed (or, if forfeitable, is forfeited) before the close of the first two and one-half (2½) months of the following Plan Year. Any amount distributed as provided herein shall be treated as earned and received by the Participant in the taxable year in which such distribution was made. In the case of Excess Aggregate Contributions under a Plan that includes an EACA within the meaning of Code Section 414(w), six (6) months is substituted for two and one-half (2½) months mentioned in this paragraph. The additional time described herein applies to a distribution of Excess Contributions for a Plan Year beginning on or after January 1, 2010 (or January 1, 2008 if compliance is in good-faith) only where all the eligible Non-Highly Compensated Employees and eligible Highly Compensated Employees are covered Employees under the EACA for the entire Plan Year (or for the portion of the Plan Year that the eligible Non-Highly Compensated Employees and eligible Highly Compensated Employees are eligible Employees). If an EACA covers fewer than all the eligible Employees under the Plan, the Employer cannot use the six (6) month extension. (d) Excess Aggregate Contributions shall be forfeited, if forfeitable or distributed first from the Participant’s Voluntary After-tax Contribution account, if any, then the Required After-tax Contribution Account, if any, then the vested Matching Contribution Account and QMAC Account (and if applicable the Participant’s QNEC Account, and/or Elective Deferral, ▇▇▇▇ Elective Deferral Account, or both). (e) Forfeitures of Excess Aggregate Contributions may be reallocated to the accounts of other Participants or applied to reduce Employer contributions. (f) Notwithstanding paragraphs (b)(2)(vi)(A) and (B) of Regulations Section 1.401(m)-2, a distribution of Excess Aggregate Contributions is not includible in gross income to the extent it represents a distribution of ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Aggregate Contributions that are ▇▇▇▇ Elective Deferrals is taxed in the same manner as income allocable to a corrective distribution of Excess Aggregate Contributions that are not ▇▇▇▇ Elective Deferrals. (g) Employee Contributions shall mean any contribution (other than ▇▇▇▇ Elective Deferrals) made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated. (h) A Participant (including a Highly Compensated Employee) who has made Elective Deferrals for a year where such Elective Deferrals includes both pre-tax Elective Deferrals and ▇▇▇▇ Elective Deferrals to elect whether the Excess Aggregate Contributions and Excess Annual Additions are to be attributed to pre-tax Elective Deferrals or ▇▇▇▇ Elective Deferrals or a combination of the two. In the event that no election is made by the Participant, Excess Aggregate Contributions will be first attributed to pre-tax Elective Deferrals, and if such pre-tax contributions are not in an amount sufficient to make full correction, will then be attributed to ▇▇▇▇ Elective Deferrals. (i) Any Excess Aggregate Contributions may be corrected by the use of the Employee Plans Compliance Resolution System or any other correction method permitted by law.