Common use of Distribution of Excess Contributions Clause in Contracts

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under 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 15th of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (ai) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants Participating Employees to whose accounts Accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 two and one-half (2-1/2) months after the last day of the Plan Year in which such excess amounts arose, a ten percent (10%) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b. Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions attributable to each of such Employees. Excess Contributions shall be allocated to Participating Employees who are subject to the family member aggregation rules of Code Section 414(q)(6) in the manner prescribed by the regulations. Excess Contributions (including the any amounts recharacterized) shall be treated as Annual Additions under for purposes of Article VI of the Plan. (cii) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of: (A) income or loss allocable to the ParticipantParticipating Employee's Elective Deferral Deferrals Account (and, if applicable, the Qualified Nonelective Contribution Non-Elective Contributions Account of or the Qualified Matching Contribution Account Contributions Account, or both) for the Plan Year for which the Excess Contributions occurred multiplied by a fraction, the numerator of which is such ParticipantParticipating Employee's Excess Contributions for the year such Plan Year and the denominator of which is the Participantsuch Participating Employee's account balance Account balance(s) attributable to Elective Deferrals (and Qualified Nonelective Non-Elective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in both) as of the ADP test) end of the Plan Year without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable ; and (B) income or loss also includes allocable to the Participant's Elective Deferrals Account (and, if applicable, the Qualified Non-Elective Contribution Account or the Qualified Matching Contribution Account, or both) for the period between the end of such Plan Year and the date of distribution multiplied by the fraction determined under (A) above; or, at the option of the Employer, ten percent (10%) of the amount determined under the preceding sentence (A) 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 15th fifteenth (15th) of such month. (diii) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the ParticipantParticipating Employee's Elective Deferral Deferrals Account and Qualified Matching Contribution Contributions Account (if applicable) in proportion to the ParticipantParticipating Employee's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP Actual Deferral Percentage test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the ParticipantParticipating Employee's Qualified Nonelective Contribution Non-Elective Contributions Account only to the extent that such Excess Contributions exceed the balance in the ParticipantParticipating Employee's Elective Deferral Deferrals Account and Qualified Matching Contribution Contributions Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this the Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants which the Excess Contributions are attributable except to whose accounts the extent such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare classified as Catch-Up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than Catch-Up Contributions) are distributed more than two and one-half (2 1/2 1/2) months after the last day of the Plan Year in to which such the excess amounts aroseare attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable, even if distributed. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's ’s Elective Deferral or ▇▇▇▇ Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution QNEC Account of or the Qualified Matching Contribution QMAC Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals or ▇▇▇▇ Elective Deferrals (and Qualified Nonelective Contributions QNECs or Qualified Matching ContributionsQMACs, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting . A Plan may use any reasonable method for computing the income or loss allocable to Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from Contributions, provided such method is used consistently for all Participants and for all corrective distributions under the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) Plan for the Plan Year, and is used by the Plan for allocating income or loss to Participant’s accounts. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 20082006, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will could be disregarded in determining income or loss on loss. (d) Excess Contributions shall be distributed from the Participant’s Elective Deferral or ▇▇▇▇ Elective Deferral Account and QMAC Account (if applicable) in proportion to the Participant’s Elective Deferrals or ▇▇▇▇ Elective Deferral and QMACs (to the extent used in the ADP Test) for the test year. Excess Contributions shall be distributed from the Participant’s QNEC Account only to the extent that such years. Gap-period income Excess Contributions exceed the Participant’s Elective Deferrals or loss must ▇▇▇▇ Elective Deferrals and QMACs Account for the applicable test year. (e) Under a Plan established under a ▇▇▇▇▇ ▇▇▇▇▇ Adoption Agreement, the return of an Excess Contribution which represents contributions made pursuant to a ▇▇▇▇▇ ▇▇▇▇▇ or prevailing wage contract shall be included in any reported as additional wages paid to the affected Participant. (f) A distribution of Excess Contributions occurring is not includible in any gross income to the extent it represents a distribution of designated ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Contributions occurring that are designated ▇▇▇▇ Elective Deferrals is included in Plan years beginning after 2007gross income in the same manner as income allocable to a corrective distribution of Excess Contributions that are not designated as ▇▇▇▇ Elective Deferrals. (g) 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 Contributions 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 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 Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants to whose accounts such which the Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare attributable. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, arose beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, If such Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than two and one-half (2 1/2 1/2) months after the last day of the Plan Year in to which such excess amounts arosethe Excess Contributions are attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amountsthe principal amount of the excess. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's Elective Deferral Account account (and, if applicable, the Qualified Nonelective Contribution Account of or the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account account and Qualified Matching Contribution Account account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP testTest) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the test year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Non-Elective Contribution Account account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account Deferrals and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed account for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable applicable test year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) Notwithstanding any other provision provisions of this Plan, Excess Contributions, plus Contributions and any income and minus any loss allocable thereto, thereto shall be distributed after the Plan Year in which the Excess Contributions arose, but no later than the last day March 15 of each Plan Year beginning after December 31, 1987, to Participants to participants on whose accounts behalf such Excess Contributions were allocated made for the preceding Plan Year. The total amount of Excess Contributions attributable to a given HCE for the Highly Compensated Employees for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must shall be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR distributed as follows: The Salary Deferrals of the HCE Highly Compensated Employees with the highest ADR is dollar amount shall be reduced by the amount required to cause that HCE's ADR their Salary Deferrals to equal the ADR lesser of (i) the dollar amount of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum Salary Deferrals of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts next highest dollar amount of employer contributions taken into account in calculating Salary Deferrals, or (ii) the ADP test for amount, when added to the year in which total dollar amount already distributed under this process, would equal the excess arose, beginning with total amount of Excess Contributions. This amount shall be distributed to the Highly Compensated Employee with Employees for which a reduction was applied. The procedure described in the largest amount of such employer contributions and continuing in descending order preceding sentence shall be repeated until all the Plan distributes the total Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under Employees, thereby satisfying the Plan, ADP limit. (b) The income allocable to Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not in Subsection 3.10(b) shall be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day sum of the allocable gain or loss for the Plan Year in which such excess amounts Excess Contributions arose, a ten (10) percent excise tax will be imposed on and the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income allocable gain or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under the preceding sentence 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 determined in accordance with Department of distribution if distribution occurs after the 15th of such monthTreasury regulation 1.401(k)-1. (dc) Accounting for The Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions Year which would otherwise be distributed to the participant shall be made from reduced, in accordance with Department of Treasury regulations, by the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Excess Deferral Account Amounts previously distributed to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed participant for the taxable year ending in the same that Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable yearYear. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) Notwithstanding any other provision provisions of this ------------------------------------ Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than that 2 1/2 months 1/2months after the last day of the Plan Year in which such excess amounts arose, a ten percent (10%) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. . Such distributions shall be made to Highly Compensation Employees on the basis of the respective portions of the Excess Contributions attributable to each of such Employees. Excess Contributions shall be allocated to Participants who are subject to the Family Member aggregation rules of section 414(q)(6) of the Code in the manner prescribed by the regulations. Excess Contributions of Participants who are subject to the Family Member aggregation rules shall be allocated among the Family Members in proportion to the Elective Deferrals (band amounts treated as Elective Deferrals) of each Family Member that is combined to determine the combined ADP. Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) . Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Loss: Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Non-Elective Contributions Account of or the Qualified Matching Contribution Contributions Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Non- Elective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under 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 15th of such month. (d) Accounting for Excess Contributions - Contributions: Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Contributions Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Non-Elective Contributions Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Contributions Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.Definition:

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants to whose accounts such which the Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare attributable. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, arose beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "“largest amount" ” is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, If such Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 two and one-half (2½) months after the last day of the Plan Year in to which such excess amounts arosethe Excess Contributions are attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amountsthe principal amount of the excess. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's ’s Elective Deferral Account account (and, if applicable, the Qualified Nonelective Contribution Account of or the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's ’s Elective Deferral Account account and Qualified Matching Contribution Account account (if applicable) in proportion to the Participant's ’s Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP testTest) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the test year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's ’s Qualified Nonelective Non-Elective Contribution Account account only to the extent that such Excess Contributions exceed the balance in the Participant's ’s Elective Deferral Account Deferrals and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed account for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable applicable test year. (e) For The return of an Excess Contribution under a Plan Years beginning before 2006 and after 2008, income or loss allocable established under a ▇▇▇▇▇-▇▇▇▇▇ Adoption Agreement will be reported as additional wages paid to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007affected Participant.

Distribution of Excess Contributions. (a) Notwithstanding any other provision provisions of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) . Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination which are attributable to each of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan YearEmployees. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of: (i) income or loss allocable to the Participant's Elective Deferral Account account (and, if applicable, the Qualified Employer Nonelective Contribution Account of or the Qualified Employer Matching Contribution Account Account, or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator of which is the Participant's account balance attributable to Elective Deferrals (and Qualified Employer Nonelective Contributions or Qualified Matching Contributions, or both both, if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent and (ii) 10% of the amount determined under the preceding sentence (I) 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 15th day of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) DISTRIBUTION -- Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall will be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 2-1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b. Such distributions will be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions attributable to each of such Employees. Excess Contributions will be allocated to Participants who are subject to the Family Member aggregation rules of Code section 414(q)(6) in the manner prescribed by the regulations. Excess Contributions (including the amounts recharacterized) shall will be treated as Annual Additions under the Plan. (cb) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to DETERMINATION OF INCOME OR LOSS -- Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions shall Contributions will be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of: (i) income or loss allocable to the Participant's Elective Deferral Salary Reduction Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or bothContributions Account) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Salary Reduction Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent ; and (ii) 10% of the amount determined under the preceding sentence (i) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting extent that such amount in combination with other Employee Contributions made by that Employee would exceed any stated limit under the month of distribution if distribution occurs after the 15th of such monthPlan on Employee Contributions. (dc) Accounting for ACCOUNTING FOR EXCESS CONTRIBUTIONS -- Excess Contributions - Excess Contributions allocated to a Participant shall will be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Salary Reduction Account (and, if applicable, the Qualified Contributions Account) in proportion to the Participant's Elective Salary Reduction Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall will be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be deemed distributed from the Participant's Qualified Nonelective Contribution Account Contributions only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Salary Reduction Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable yearYear. (ed) For Plan Years beginning before 2006 and after 2008RECHARACTERIZATION -- To the extent provided in regulations under the Code, income or loss allocable a Participant may elect to treat Excess Contributions allocated to a Participant's Salary Reduction Account as amounts distributed to the period between Participant and contributed by the end Participant to the Plan as an After-Tax Contribution if the Adoption Agreement in Section 11 or 12 permits Employee After-Tax Contributions. Recharacterization must occur no later than 2-1/2 months after the last day of the Plan Year in which such Excess Contributions arose and is deemed to occur no earlier than the date the last Highly Compensated Employee is informed in writing of the amount recharacterized and the date of distribution (the “Gap Period”) consequences thereof. Recharacterized amounts will be disregarded taxable to the Participant for the Participant's tax year in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included which the Participant would have received them in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007cash.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this the Plan, Excess Contributions, Contributions plus any income and minus any loss allocable theretothereto through the end of the Plan Year for which such contributions were made, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants which the Excess Contributions are attributable except to whose accounts the extent such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare classified as Catch-Up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than Catch-Up Contributions) are distributed more than 2 1/2 two and one-half (21/2) months after the last day of the Plan Year in to which such the excess amounts aroseare attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable, even if distributed. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's ’s Elective Deferral or ▇▇▇▇ Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution QNEC Account of or the Qualified Matching Contribution QMAC Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals or ▇▇▇▇ Elective Deferrals (and Qualified Nonelective Contributions QNECs or Qualified Matching ContributionsQMACs, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting . A Plan may use any reasonable method for computing the income or loss allocable to Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from Contributions, provided such method is used consistently for all Participants and for all corrective distributions under the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) Plan for the Plan Year, and is used by the Plan for allocating income or loss to Participant’s accounts. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 20082006, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will could be disregarded in determining income or loss on loss. For Plan Years beginning after December 31, 2007, the requirement that gap period income be allocated pursuant to Section 1.401(k)-2(b)(2) of the Final Treasury Regulations shall no longer apply to Excess Contributions. (d) Excess Contributions shall be distributed from the Participant’s Elective Deferral or ▇▇▇▇ Elective Deferral Account and QMAC Account (if applicable) in proportion to the Participant’s Elective Deferrals or ▇▇▇▇ Elective Deferral and QMACs (to the extent used in the ADP Test) for the test year. Excess Contributions shall be distributed from the Participant’s QNEC Account only to the extent that such years. Gap-period income Excess Contributions exceed the Participant’s Elective Deferrals or loss must be included in any ▇▇▇▇ Elective Deferrals and QMACs Account for the applicable test year. (e) A distribution of Excess Contributions occurring is not includible in any gross income to the extent it represents a distribution of designated ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Contributions occurring that are designated ▇▇▇▇ Elective Deferrals is included in Plan years beginning after 2007gross income in the same manner as income allocable to a corrective distribution of Excess Contributions that are not designated as ▇▇▇▇ Elective Deferrals. (f) 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 may elect whether the Excess Contributions 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 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 Contributions. (a) Notwithstanding any other provision The determination of this Planwhether or not Excess Contributions exist shall be made after reductions, if any, under Section 23.2. (b) Excess Contributions, plus and any income and minus any loss allocable thereto, shall be distributed after the Plan Year in which the Excess 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 Contributions were allocated for made. (c) A distribution of Excess Contributions and income shall be made without the preceding Plan Year. consent of the Participant or the spouse of the Participant. (d) The total amount of Excess Contributions attributable to a given HCE for the Highly Compensated Employees for a Plan Year is determined as follows: Highly Compensated Employees with the amount (if any) by which the HCE's contributions taken into account under this Section largest Actual Deferral Percentage shall be identified and a determination shall be made as to how much their Actual Deferral Percentage must be reduced for so that the HCE's ADR Fund would satisfy the ADP Limit or such Highly Compensated Employees’ Actual Deferral Percentage will be reduced to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR Actual Deferral Percentage of the HCE Highly Compensated Employees with the next highest Actual Deferral Percentage. The procedure described in the preceding sentence shall be repeated until the Fund would satisfy the ADP Limit. (e) The total amount of Excess Contributions for the Highly Compensated Employees for a Plan Year shall be distributed as follows: The Member Pre-Tax Contributions of the Highly Compensated Employees with the highest ADR is dollar amount shall be reduced by the amount required to cause that HCE's ADR their Member Pre-Tax Contributions to equal the ADR lesser of (1) the dollar amount of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum Member Pre-Tax Contributions of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts next highest dollar amount of employer contributions taken into account in calculating Member Pre-Tax Contributions, or (2) the ADP test for amount that, when added to the year in which total dollar amount already distributed under this process, would equal the excess arose, beginning total amount of Excess Contributions. This amount along with allocable income determined under Section 23.3(f) shall be distributed to the Highly Compensated Employee with Employees for which a reduction was applied. The procedure described in the largest amount of such employer contributions and continuing in descending order preceding sentence shall be repeated until all the Fund distributes the total Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under Employees, thereby satisfying the Plan, ADP Limit. (f) The income allocable to Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of for the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants arose and for the Plan Year. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under the preceding sentence 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 shall be determined in accordance with Department of distribution if distribution occurs after the 15th of such monthTreasury Regulations 1.401(k)-2. (dg) Accounting for The Excess Contributions - Excess Contributions allocated for the Plan Year which would otherwise be distributed to a the Participant shall be reduced, in accordance with Department of Treasury Regulations, by the Excess Deferral Amounts previously distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same that Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable yearYear. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants to whose accounts such which the Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare attributable. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, arose beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, If such Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than two and one-half (2 1/2 1/2) months after the last day of the Plan Year in to which such excess amounts arosethe Excess Contributions are attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amountsthe principal amount of the excess. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's Elective Deferral Account account (and, if applicable, the Qualified Nonelective Contribution Account of or the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account account and Qualified Matching Contribution Account account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP testTest) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the test year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Non-Elective Contribution Account account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account Deferrals and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed account for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable applicable test year. (e) For The return of an Excess Contribution under a Plan Years beginning before 2006 and after 2008, income or loss allocable established under a Davis-Bacon Adoption Agreement will be reported as additional wages ▇aid to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007affected Participant.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this the Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants which the Excess Contributions are attributable except to whose accounts the extent such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare classified as Catch-Up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than Catch-Up Contributions) are distributed more than 2 1/2 two and one-half (21/2) months after the last day of the Plan Year in to which such the excess amounts aroseare attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable, even if distributed. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's ’s Elective Deferral or ▇▇▇▇ Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution QNEC Account of or the Qualified Matching Contribution QMAC Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals or ▇▇▇▇ Elective Deferrals (and Qualified Nonelective Contributions QNECs or Qualified Matching ContributionsQMACs, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting . A Plan may use any reasonable method for computing the income or loss allocable to Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from Contributions, provided such method is used consistently for all Participants and for all corrective distributions under the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) Plan for the Plan Year, and is used by the Plan for allocating income or loss to Participant’s accounts. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 20082006, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will could be disregarded in determining income or loss on loss. (d) Excess Contributions shall be distributed from the Participant’s Elective Deferral or ▇▇▇▇ Elective Deferral Account and QMAC Account (if applicable) in proportion to the Participant’s Elective Deferrals or ▇▇▇▇ Elective Deferral and QMACs (to the extent used in the ADP Test) for the test year. Excess Contributions shall be distributed from the Participant’s QNEC Account only to the extent that such years. Gap-period income Excess Contributions exceed the Participant’s Elective Deferrals or loss must ▇▇▇▇ Elective Deferrals and QMACs Account for the applicable test year. (e) Under a Plan established under a ▇▇▇▇▇ ▇▇▇▇▇ Adoption Agreement, the return of an Excess Contribution which represents contributions made pursuant to a ▇▇▇▇▇ ▇▇▇▇▇ or prevailing wage contract shall be included in any reported as additional wages paid to the affected Participant. (f) A distribution of Excess Contributions occurring is not includible in any gross income to the extent it represents a distribution of designated ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Contributions occurring that are designated ▇▇▇▇ Elective Deferrals is included in Plan years beginning after 2007gross income in the same manner as income allocable to a corrective distribution of Excess Contributions that are not designated as ▇▇▇▇ Elective Deferrals. (g) 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 Contributions 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 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 Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b. Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions attributable to each of such Employees. Excess Contributions shall be allocated to Participants who are subject to the family member aggregation rules of Section 414(q)(6) of the Code in the manner prescribed by the regulations. Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c1) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Loss: Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the income sum of: (a) Income or loss allocable to the Participant's Elective Deferral Account account (and, if applicable, the Qualified Nonelective Non-elective Contribution Account of account or the Qualified Matching Contribution Account Contributions account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Non-Elective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent ; and (b) Ten Percent of the amount determined under the preceding sentence (a) 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 15th of such month. (d2) Accounting for Excess Contributions - Contributions: Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account account and Qualified Matching Contribution Account account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Defined Contribution Account only Plan and Trust Document (3) A Participant may treat his Excess Contributions as an amount distributed to the Participant and then contributed by the Participant to the Plan. Recharacterized amounts will remain nonforfeitable and subject to the same distribution requirements as Elective Deferrals. Amounts may not be recharacterized by a Highly Compensated Employee to the extent that such Excess amount in combination with other Employee Contributions made by that Employee would exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for any stated limit under the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 on Employee Contributions. Recharacterization must occur no later than two and one-half months after 2008, income or loss allocable to the period between the end last day of the Plan Year in which such Excess Contributions arose and is deemed to occur no earlier than the date the last Highly Compensated Employee is informed in writing of the amount recharacterized and the date of distribution (the “Gap Period”) consequences thereof. Recharacterized amounts will be disregarded taxable to the Participant for the Participant's tax year in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included which the Participant would have received them in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007cash.

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (ab) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE above for a Plan Year in which neither of the tests described in Section 3.5(a), as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and any income allocable thereto, as provided below. Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees for the Plan Year, over (ii) the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount (if any) by which of such contributions of Highly Compensated Employees in the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Planorder of their Deferral Percentages, the ADR of the HCE beginning with the highest ADR Deferral Percentage, until the applicable test is reduced satisfied. Distribution of Excess Contributions shall be accomplished by reducing the amount required to cause that HCE's ADR to equal Deferral Contributions of Highly Compensated Employees, beginning with the ADR highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirementsCode, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated and continuing until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account income or loss allocable thereto in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day respect of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Yearoccurred. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is If such Participant's Excess Contributions for the year and the denominator Account is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributionsinvested in more than one Investment Fund, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under 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 15th of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this the Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants which the Excess Contributions are attributable except to whose accounts the extent such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare classified as Catch-Up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than Catch-Up Contributions) are distributed more than 2 1/2 two and one-half (2½) months after the last day of the Plan Year in to which such the excess amounts aroseare attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable, even if distributed. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's ’s Elective Deferral or ▇▇▇▇ Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution QNEC Account of or the Qualified Matching Contribution QMAC Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals or ▇▇▇▇ Elective Deferrals (and Qualified Nonelective Contributions QNECs or Qualified Matching ContributionsQMACs, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting . A Plan may use any reasonable method for computing the income or loss allocable to Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from Contributions, provided such method is used consistently for all Participants and for all corrective distributions under the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) Plan for the Plan Year, and is used by the Plan for allocating income or loss to Participant’s accounts. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 20082006, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will could be disregarded in determining income or loss on loss. (d) Excess Contributions shall be distributed from the Participant’s Elective Deferral or ▇▇▇▇ Elective Deferral Account and QMAC Account (if applicable) in proportion to the Participant’s Elective Deferrals or ▇▇▇▇ Elective Deferral and QMACs (to the extent used in the ADP Test) for the test year. Excess Contributions shall be distributed from the Participant’s QNEC Account only to the extent that such years. Gap-period income Excess Contributions exceed the Participant’s Elective Deferrals or loss must ▇▇▇▇ Elective Deferrals and QMACs Account for the applicable test year. (e) Under a Plan established under a ▇▇▇▇▇ ▇▇▇▇▇ Adoption Agreement, the return of an Excess Contribution which represents contributions made pursuant to a ▇▇▇▇▇ ▇▇▇▇▇ or prevailing wage contract shall be included in any reported as additional wages paid to the affected Participant. (f) A distribution of Excess Contributions occurring is not includible in any gross income to the extent it represents a distribution of designated ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Contributions occurring that are designated ▇▇▇▇ Elective Deferrals is included in Plan years beginning after 2007gross income in the same manner as income allocable to a corrective distribution of Excess Contributions that are not designated as ▇▇▇▇ Elective Deferrals. (g) 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 Contributions 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 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 Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants to whose accounts such which the Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare attributable. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, arose beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, If such Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than two and one-half (2 1/2 1/2) months after the last day of the Plan Year in to which such excess amounts arosethe Excess Contributions are attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amountsthe principal amount of the excess. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's Elective Deferral Account account (and, if applicable, the Qualified Nonelective Contribution Account of or the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account account and Qualified Matching Contribution Account account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP testTest) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the test year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Non-Elective Contribution Account account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account Deferrals and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed account for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable applicable test year. (e) For The return of an Excess Contribution under a Plan Years beginning before 2006 and after 2008, income or loss allocable established under a ▇▇▇▇▇-▇▇▇▇▇ Adoption Agreement will be reported as additional wages paid to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007affected Participant.

Distribution of Excess Contributions. (ai) Notwithstanding any other provision To the extent permitted by regulations issued by the Secretary of this Planthe Treasury, the Plan Sponsor may distribute the Total Excess ContributionsContributions determined in Subparagraphs (b) and (c) above, plus any the income and minus any or loss allocable theretothereon, shall be distributed no later than to the last day of each Plan Year to Highly Compensated Eligible Participants to whose accounts whom such Excess Contributions were allocated for the preceding Plan Yearallocated. The amount of Excess Contributions income or loss attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under determined in a manner similar to that described in Section 4.2 of the Plan. (cii) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under 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 15th of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized under subparagraph (i) above shall be reduced by Excess Deferrals Deferral Amounts previously distributed for the taxable year ending in the same Plan Year Year, and Excess Deferrals to be distributed for a taxable year will shall also be reduced by Excess Contributions Deferral Amounts previously distributed or re-characterized for the Plan Year beginning in such taxable year, and by any excess Elective Deferrals as determined pursuant to Plan Section 3.1 previously distributed to the Participant for the Participant's taxable year ending with or within the Plan Year. (eiii) For Effective for Plan Years beginning on or before 2006 September 29, 2002, if the multiple use of the Two Times Test of Sections 2(a)(ii) and after 20085(a)(ii) of this Appendix C, income or loss allocable pursuant to Treasury Regulations section 1.401(m)-2, as promulgated by the Secretary of the Treasury, requires a corrective distribution such distribution shall be made pursuant to this Section 3, and not Section 6, of this Appendix C. (iv) Any Matching Contribution that was based on the portion of the Deferral Amount that is distributed under this Section as an Excess Contribution shall be forfeited upon such distribution. If a distribution of the Excess Deferral Amounts attributable to the period between Highly Compensated Eligible Participants is made in accordance with this Subsection (d), the end limitations in Section 2 of this Appendix C shall be treated as being met regardless of whether the Plan Year and Actual Deferral Percentage, if recalculated after such distributions, would have satisfied the date requirements of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007Section 2.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts Accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) . Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions (including attributable to each of such Employees. Excess Contributions of Participants who are subject to the amounts recharacterized) family member aggregation rules shall be allocated among the family members in proportion to the Elective Deferrals (and any amounts treated as Annual Additions under Elective Deferrals) of each family member that is combined to determine the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Yearcombined ADP. Excess contributions Contributions distributed under this section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. For The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan Years beginning after 2007for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss allocable to Excess Contributions allocated to each Participant is the income Participants' Accounts. Income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under the preceding sentence multiplied by the number of whole calendar months period between the end of the Plan Year taxable year and the date of distribution, counting the month of distribution if distribution occurs after the 15th of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall may be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) disregarded in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwisedetermining income or loss. Excess Contributions shall be distributed from the Participant's Elective Contribution Account in proportion to the Participant's Elective Deferrals for the Plan Year. Excess Contributions attributable to Qualified Nonelective Non-Elective Contributions shall be distributed from the Participant's Qualified Non-Elective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this the Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants which the Excess Contributions are attributable except to whose accounts the extent such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare classified as Catch-Up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than Catch-Up Contributions) are distributed more than 2 1/2 two and one-half (2½) months [six (6) months in the case of certain Plans with an EACA] after the last day of the Plan Year in to which such the excess amounts aroseare attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable, even if distributed. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's ’s Elective Deferral or ▇▇▇▇ Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution QNEC Account of or the Qualified Matching Contribution QMAC Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals or ▇▇▇▇ Elective Deferrals (and Qualified Nonelective Contributions QNECs or Qualified Matching ContributionsQMACs, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent 10% of the amount determined under 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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting . A Plan may use any reasonable method for computing the income or loss allocable to Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from Contributions, provided such method is used consistently for all Participants and for all corrective distributions under the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) Plan for the Plan Year, and is used by the Plan for allocating income or loss to Participant’s accounts. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 20082006, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will could be disregarded in determining income or loss loss. 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 Contributions. Thus, with respect to such Excess 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 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 Contributions under a Plan that includes an EACA within the meaning of Code Section 414(w), six (6) months is substituted for such yearstwo and one-half (2½) months mentioned in this paragraph. Gap-period income or loss must be included in any The additional time described herein applies to a distribution of Excess Contributions occurring for a Plan Year beginning on or after January 1, 2010 (or January 1, 2008 if compliance is in any 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 Contributions shall be distributed from the Participant’s Elective Deferral or ▇▇▇▇ Elective Deferral Account and QMAC Account (if applicable) in proportion to the Participant’s Elective Deferrals or ▇▇▇▇ Elective Deferral and QMACs (to the extent used in the ADP Test) for the test year. Excess Contributions shall be distributed from the Participant’s QNEC Account only to the extent that such Excess Contributions exceed the Participant’s Elective Deferrals or ▇▇▇▇ Elective Deferrals and QMACs Account for the applicable test year. (e) The return of an Excess Contribution which represents contributions made pursuant to a ▇▇▇▇▇ ▇▇▇▇▇ or prevailing wage contract shall be reported as additional wages paid to the affected Participant. (f) A distribution of Excess Contributions occurring is not includible in Plan years beginning after 2007gross income to the extent it represents a distribution of designated ▇▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Contributions that are designated ▇▇▇▇ Elective Deferrals is included in gross income in the same manner as income allocable to a corrective distribution of Excess Contributions that are not designated as ▇▇▇▇ Elective Deferrals. (g) 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 Contributions 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 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 Contributions. (a) Notwithstanding any other provision of this the Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants which the Excess Contributions are attributable except to whose accounts the extent such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare classified as Catch-Up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than Catch-Up Contributions) are distributed more than 2 1/2 two and one-half (2½) months after the last day of the Plan Year in to which such the excess amounts aroseare attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable, even if distributed. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's ’s Elective Deferral or R▇▇▇ Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution QNEC Account of or the Qualified Matching Contribution QMAC Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals or R▇▇▇ Elective Deferrals (and Qualified Nonelective Contributions QNECs or Qualified Matching ContributionsQMACs, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting . A Plan may use any reasonable method for computing the income or loss allocable to Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from Contributions, provided such method is used consistently for all Participants and for all corrective distributions under the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) Plan for the Plan Year, and is used by the Plan for allocating income or loss to Participant’s accounts. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 20082006, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will could be disregarded in determining income or loss on loss. (d) Excess Contributions shall be distributed from the Participant’s Elective Deferral or R▇▇▇ Elective Deferral Account and QMAC Account (if applicable) in proportion to the Participant’s Elective Deferrals or R▇▇▇ Elective Deferral and QMACs (to the extent used in the ADP Test) for the test year. Excess Contributions shall be distributed from the Participant’s QNEC Account only to the extent that such years. Gap-period income Excess Contributions exceed the Participant’s Elective Deferrals or loss must R▇▇▇ Elective Deferrals and QMACs Account for the applicable test year. (e) Under a Plan established under a D▇▇▇▇ B▇▇▇▇ Adoption Agreement, the return of an Excess Contribution which represents contributions made pursuant to a D▇▇▇▇ B▇▇▇▇ or prevailing wage contract shall be included in any reported as additional wages paid to the affected Participant. (f) A distribution of Excess Contributions occurring is not includible in any gross income to the extent it represents a distribution of designated R▇▇▇ Elective Deferrals. However, the income allocable to a corrective distribution of Excess Contributions occurring that are designated R▇▇▇ Elective Deferrals is included in Plan years beginning after 2007gross income in the same manner as income allocable to a corrective distribution of Excess Contributions that are not designated as R▇▇▇ Elective Deferrals. (g) 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 Contributions 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 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 Contributions. (a) Notwithstanding any other provision of this the Plan, Excess Contributions, plus adjusted for any income and minus any loss Net Gain or Net Loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts Individual Account such Excess Contributions were allocated for the preceding Plan Year. The amount A distribution of Excess Contributions shall be made to a Highly Compensated Employee on the basis of the portion of the Excess Contributions attributable to the Highly Compensated Employee. (b) The Net Gain or Net Loss allocable to Excess Contributions shall be the sum of: (1) the Net Gain or Net Loss allocable to the Participant's Employee Deferral Contributions (and, if applicable, to the Participant's Qualified Non-elective Contributions and Qualified Matching Contributions) for the Plan Year, multiplied by a given HCE for a Plan Year fraction. The numerator of the fraction is the amount (if any) by which the HCEParticipant's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to , and the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes denominator of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant fraction is the income or loss allocable to sum of the Participant's Elective Deferral Individual Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals Employee Deferral Contributions (and Qualified Nonelective Non-Elective Contributions or Qualified Matching Contributions, or both both, if any such contributions are included in taken into account for the ADP testpurposes of Section 4.02) without regard to any income or loss occurring during such on the last day of the preceding Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under the preceding sentence multiplied reduced by the number of whole calendar months between the end of Net Gain allocable to such amounts for the Plan Year and increased by the date of distribution, counting the month of distribution if distribution occurs after the 15th of Net Loss allocable to such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) amounts for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.and

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions who are allocated to the Highly Compensated Employees with on the largest amounts basis of employer the amount of contributions taken into account in calculating the ADP test for the year in which the excess aroseby, or on behalf of, each of such Employees beginning with the such Highly Compensated Employee with the largest amount of such employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributionsgreatest contribution. If such excess amounts are distributed more than 2 1/2 21/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) . Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions distributed under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions this Section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. For The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan Years beginning after 2007for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss allocable to Excess Contributions allocated to each Participant is the income Participants' Accounts. Income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under the preceding sentence multiplied by the number of whole calendar months period between the end of the Plan Year taxable year and the date of distribution, counting the month of distribution if distribution occurs after the 15th of such month. (d) Accounting for may be disregarded in determining income or loss. Matching Contributions attributable to Excess Contributions - that have been returned shall be forfeited and allocated in the same manner as Employer Matching Contributions. Excess Contributions allocated attributable to a Participant shall be distributed from the Participant's Qualified Non-Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Non-Elective Contribution Account or Qualified Matching Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Planthe Plan to the contrary, Excess Contributions, plus any Contributions and income and minus any or loss allocable thereto, thereto shall be distributed no later than the last day of each Plan Year to Participants to on whose accounts behalf such Excess Contributions were allocated made for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions attributable to each of such employees. Excess Contributions of Participants who are subject to the family member aggregation rules of section 414(q)(6) of the Code shall be allocated among the family members in proportion to the Deferral Percentage Amounts of each family member that is combined to determine the combined ADP. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is shall be the sum: of (i) the income or loss allocable to the Participant's Elective Salary Deferral Account Contribution subaccount (and, if applicable, the Qualified Nonelective 401(k) Bonus Contribution Account of the Qualified Matching Contribution Account or bothsubaccount) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's the Excess Contributions on behalf of the Participant for the year Plan Year and the denominator of which is the value of the Participant's account balance attributable to Elective Deferrals Salary Deferral Contribution subaccount (and Qualified Nonelective 401(k) Bonus Contribution subaccount if 401(k) Bonus Contributions or Qualified Matching Contributions, or both , if any such contributions are were Deferral Percentage Amounts included in the ADP test) without regard to any income or loss occurring during such on the last day of the Plan Year. For , reduced by any gain allocable to such subaccount for the Plan Years beginning before 2008, Year and increased by any loss allocable income or loss also includes to such subaccount for the Plan Year; and (ii) ten percent of the amount determined under the preceding sentence (i) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of the distribution if the distribution occurs after the 15th of such month. (dc) Accounting If the Adoption Agreement provides that 401(k) Bonus Contributions for the Plan Year are allocated to the Accounts of eligible Participants who elected a Salary Deferral Contribution for the Plan Year and 401(k) Bonus Contributions were made with respect to the Plan Year for which an Excess Contribution is being distributed, Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the a Participant's Elective Salary Deferral Account Contributions subaccount and Qualified Matching Contribution Account 401(k) Bonus subaccount (if applicable) in proportion to the Participant's Elective Deferrals Salary Deferral Contributions and Qualified Matching 401(k) Bonus Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions otherwise shall be made distributed first from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective 's Salary Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions Contribution subaccount and shall be distributed from the Participant's Qualified Nonelective 401(k) Bonus Contribution Account subaccount only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Salary Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable yearsubaccount. (ed) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must shall be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007treated as Annual Additions under the Plan.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, Contributions plus any income and minus any loss allocable thereto, shall be distributed to affected Participants no later than the last day of each the Plan Year following the Plan Year to Participants to whose accounts such which the Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Yearare attributable. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer Employer contributions taken into account in calculating the ADP test Test for the year in which the excess arose, arose beginning with the Highly Compensated Employee with the largest amount of such employer Employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "“largest amount" ” is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, If such Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than two and one-half (2 1/2 1/2) months after the last day of the Plan Year in to which such excess amounts arosethe Excess Contributions are attributable, a ten (10) percent % excise tax will be imposed on the Employer maintaining the Plan with respect to such amountsthe principal amount of the excess. (b) Excess Contributions (Contributions, including the amounts recharacterized) any amount recharacterized as a Voluntary After-tax Contribution, shall be treated as Annual Additions under with respect to the PlanPlan Year to which the excess is attributable. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Year. Excess contributions Contributions shall be adjusted for any income or lossloss up to the date of distribution. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of (1) income or loss allocable to the Participant's ’s Elective Deferral Account account (and, if applicable, the Qualified Nonelective Contribution Account of or the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's ’s Excess Contributions for the year and the denominator is the Participant's ’s account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ; and (2) ten percent (10%) of the amount determined under the preceding sentence (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 the distribution occurs after the 15th fifteenth (15th) of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's ’s Elective Deferral Account account and Qualified Matching Contribution Account account (if applicable) in proportion to the Participant's ’s Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP testTest) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the test year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's ’s Qualified Nonelective Non-Elective Contribution Account account only to the extent that such Excess Contributions exceed the balance in the Participant's ’s Elective Deferral Account Deferrals and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed account for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable applicable test year. (e) For The return of an Excess Contribution under a Plan Years beginning before 2006 and after 2008, income or loss allocable established under a ▇▇▇▇▇-▇▇▇▇▇ Adoption Agreement will be reported as additional wages paid to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007affected Participant.

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (ab) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE above for a Plan Year in which neither of the tests described in Section 3.5(a), as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and any income allocable thereto, as provided below. Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees for the Plan Year, over (ii) the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount (if any) by which of such contributions of Highly Compensated Employees in the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Planorder of their Deferral Percentages, the ADR of the HCE beginning with the highest ADR Deferral Percentage, until the applicable test is reduced satisfied. Distribution of Excess Contributions shall be accomplished by reducing the amount required to cause that HCE's ADR to equal Deferral Contributions of Highly Compensated Employees, beginning with the ADR highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirementsCode, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated and continuing until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account income or loss allocable thereto in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 1/2 months after the last day respect of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Yearoccurred. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the income or loss allocable to Excess Contributions allocated to each Participant is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is If such Participant's Account is invested in more than one Investment Fund, such distribution shall be made pro rata, to the extent practicable, from all such Investment Funds. Distribution of Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount as determined under the preceding sentence multiplied by the number of whole calendar months between the end of the Plan Year and the date of distributionabove, counting the month of distribution if distribution occurs after the 15th of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end last day of the next Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007Year.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and or minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 2-1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions attributable to each of such Employees. Excess Contributions shall be allocated to Participants who are subject to the Family Member aggregation rules of section 414(q)(6) of the Code in the manner prescribed by the regulations. (b) Distribution of Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the include any income or loss allocable up to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Yeardate of distribution. Excess contributions shall be adjusted for any income or loss. For Plan Years beginning after 2007, the The income or loss allocable to Excess Contributions allocated to each Participant is the sum of: (1) income or loss allocable to the Participant's Employee Elective Deferral Account (and, if applicable, the Employer Qualified Nonelective Non-elective Contribution Account of or the Employer Qualified Matching Contribution Contributions Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Employee Elective Deferrals (and Employer Qualified Nonelective Non-Elective Contributions or Employer Qualified Matching Contributions, or both both, if any of such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under 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 15th of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant There shall be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) no further adjustment for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwise. Excess Contributions shall be distributed from the Participant's Qualified Nonelective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution the distribution. (the “Gap Period”c) will be disregarded in determining income or loss on Excess Contributions shall be first distributed from the Participant's Employee Elective Deferral Account until exhausted and then from the Employer Qualified Matching Contribution Account (to the extent used in the ADP test) for such yearsthe Plan Year. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of shall be distributed from the Participant's Employer Qualified Non-Elective Contribution account only to the extent that such Excess Contributions occurring exceed the balance in Plan years beginning after 2007the Participant's Employee Elective Deferral Account and Employer Qualified Matching Contribution Account.

Distribution of Excess Contributions. (a) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the last day of each Plan Year to Participants to whose accounts Accounts such Excess Contributions were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to a given HCE for a Plan Year is the amount (if any) by which the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the HCE with the highest ADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the arrangement would satisfy the ADP requirements. The sum of all reductions for all HCEs determined under this Section the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP 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 have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has not reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts are distributed more than 2 2-1/2 months after the last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. (b) . Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions (including attributable to each of such Employees. Excess Contributions of Participants who are subject to the amounts recharacterized) family member aggregation rules shall be allocated among the family members in proportion to the Elective Deferrals (and any amounts treated as Annual Additions under Elective Deferrals) of each family member that is combined to determine the Plan. (c) Determination of Income or Loss - The Plan Administrator may use one of the methods below for computing the income or loss allocable to Excess Contributions, provided that such method is used consistently with respect to all Participants for the Plan Yearcombined ADP. Excess contributions Contributions distributed under this section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. For The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan Years beginning after 2007for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss allocable to Excess Contributions allocated to each Participant is the income Participants' Accounts. Income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Nonelective Contribution Account of the Qualified Matching Contribution Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Excess Contributions for the year and the denominator is the Participant's account balance attributable to Elective Deferrals (and Qualified Nonelective Contributions or Qualified Matching Contributions, or both , if any such contributions are included in the ADP test) without regard to any income or loss occurring during such Plan Year. For Plan Years beginning before 2008, allocable income or loss also includes ten percent of the amount determined under the preceding sentence multiplied by the number of whole calendar months period between the end of the Plan Year taxable year and the date of distribution, counting the month of distribution if distribution occurs after the 15th of such month. (d) Accounting for Excess Contributions - Excess Contributions allocated to a Participant shall may be distributed from the Participant's Elective Deferral Account and Qualified Matching Contribution Account (if applicable) disregarded in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent used in the ADP test) for the Plan Year. For Plan Years beginning after 2005, distribution of Excess Deferrals that are Excess Contributions shall be made from the Participant’s Pre-tax Elective Deferrals account before the Participant’s ▇▇▇▇ Elective Deferral Account to the extent that Pre-tax Elective Deferrals were made for the year, unless the Participant specifies otherwisedetermining income or loss. Excess Contributions shall be distributed from the Participant's Elective Contribution Account in proportion to the Participant's Elective Deferrals for the Plan Year. Excess Contributions attributable to Qualified Nonelective Non-Elective Contributions shall be distributed from the Participant's Qualified Non-Elective Contribution Account only to the extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contribution Account. The amount of Excess Contributions to be distributed or re-characterized shall be reduced by Excess Deferrals previously distributed for the taxable year ending in the same Plan Year and Excess Deferrals to be distributed for a taxable year will be reduced by Excess Contributions previously distributed or re-characterized for the Plan Year beginning in such taxable year. (e) For Plan Years beginning before 2006 and after 2008, income or loss allocable to the period between the end of the Plan Year and the date of distribution (the “Gap Period”) will be disregarded in determining income or loss on Excess Contributions for such years. Gap-period income or loss must be included in any distribution of Excess Contributions occurring in any distribution of Excess Contributions occurring in Plan years beginning after 2007.