Common use of Non-Class Year Accounting Clause in Contracts

Non-Class Year Accounting. (complete (1) and (2)). (1) The earliest of termination of employment with the Employer (see Plan Section 7.03) and the following event(s) (check appropriate box(es); if none selected, all distributions will be upon termination of employment): (A) ¨ Attainment of Normal Retirement Age (as defined in Section 1.07(f)). (B) ¨ Attainment of Early Retirement Age (as defined in Section 1.07(g)). (C) ¨ The date on whichthe Participant becomes disabled (as defined in Section 1.07(h)). (2) Timing of distribution (check either (A) or (B)). (A) ¨ The distribution of the Participant’s Account will be begin in the month following the event described in (a)(1) above, however, if the event is termination of employment, then such distribution will begin as soon as practicable on or after the 1st day of the seventh calendar month following such separation if the Participant was a Key Employee. (B) ¨ The distribution of the Participant’s Account will begin as soon as administratively feasible in the calendar year following distribution event described in (a)(1) above, provided however, that if the event is termination of employment, in no event will such distribution begin earlier than the 1st day of the seventh calendar month following such separation if the Participant was a Key Employee.

Non-Class Year Accounting. (complete (1) and (2)). (1) The earliest of termination of employment with the Employer (see Plan Section 7.03) and the following event(s) (check appropriate box(es); if none selected, all distributions will be upon termination of employment): (A) ¨ Attainment of Normal Retirement Age (as defined in Section 1.07(f)). (B) ¨ Attainment of Early Retirement Age (as defined in Section 1.07(g)). (C) ¨ The date on whichthe which the Participant becomes disabled (as defined in Section 1.07(h)). (2) Timing of distribution (check either (A) or (B)). (A) ¨ The distribution of the Participant’s Account will be begin in the month following the event described in (a)(1) above, however, if the event is termination of employment, then such distribution will begin as soon as practicable on or after the 1st day of the seventh calendar month following such separation if the Participant was a Key Employee. (B) ¨ The distribution of the Participant’s Account will begin as soon as administratively feasible in the calendar year following distribution event described in (a)(1) above, provided however, that if the event is termination of employment, in no event will such distribution begin earlier than the 1st day of the seventh calendar month following such separation if the Participant was a Key Employee.