Common use of Rollover Contributions Clause in Contracts

Rollover Contributions. A rollover contribution is an amount of cash or property which the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A rollover contribution is an amount of cash or property which Unless elected otherwise in the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributionsAdoption Agreement, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, /Employee may make a rollover contribution Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Trust. Before accepting Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a rollover contributionseries of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant's/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the Trustee proceeds of such property may require a Participant be rolled over, (or eligible Employeee) to furnish satisfactory evidence the proposed transfer is amount distributed would otherwise be includible in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: gross income (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution determined without regard to the Trust prior exclusion for net unrealized appreciation with respect to satisfying the Plan's eligibility conditionsEmployer securities), the Plan Administrator and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.and

Rollover Contributions. A rollover contribution is Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made after December 31, 2001, from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or property they are not compatible with the Employer’s investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code permits an eligible Employee or Participant to transfer directly or indirectly Section 414, to this Plan from another a money purchase pension plan qualified plan. A rollover contribution excludes under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee contributions, as adjusted for earnings. An Employer operationally and on is not required to be a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right Participant in order to make a rollover contribution. Rollover or Transfer Contribution. (m) If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with elected in the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditionsAdoption Agreement, the Plan Administrator and Trustee must treat the Employee as shall accept a limited Participant (Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Rev. Rul. 96-48 or in any successor rulingCode Section 402A(e)(1). A limited Participant does When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not share includible in income. The transferring Plan shall report the amount of the investment in the Plan's allocation contract (contributions as well as associated earnings) and the first year of Employer contributions nor the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant forfeitures makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and may not make deferral contributions if ends when five (5) consecutive taxable years have been completed. For this purpose, the Plan includes a 401(k) arrangement until he/she actually becomes first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions AccountParticipant’s gross income.

Rollover Contributions. A rollover contribution is an amount of cash or property which the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's ’s right or a Participant's ’s right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's ’s written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "“rollover contribution" ” which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's ’s eligibility conditions, the Plan Administrator and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the Plan's ’s allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A rollover contribution is an amount of cash or property which Unless elected otherwise in the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributionsAdoption Agreement, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, /Employee may make a rollover contribution Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Trust. Before accepting Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a rollover contributionseries of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant’s/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the Trustee proceeds of such property may require a be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified planQualified Plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee must treat shall be held solely responsible for determining the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in tax free status of any successor ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior Rollover Contribution made to becoming a Participant in the this Plan, and the Trustee will distribute hisTrustee/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions AccountCustodian shall have no responsibility for any such determination.

Rollover Contributions. A rollover contribution is an amount of cash or property which the Code permits an eligible An Employee or Participant to transfer directly or indirectly may make a Rollover Contribution to this Plan from another “qualified retirement plan” or from a “conduit IRA,” if the acceptance of rollovers is permitted under Part 12 of the Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. A rollover contribution excludes Any Rollover Contribution an Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions makes to this Plan will be held in the Employee’s Rollover Contribution Account, which is always 100% vested. A Participant may withdraw amounts from his/her Rollover Contribution Account at any time, in accordance with the distribution rules under Section 8.5(a), except as prohibited under Part 10 of the Agreement. For purposes of this Section 3.2, a “qualified retirement plan” is any tax qualified retirement plan under Code §401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A “conduit IRA” is an IRA that holds only assets that have been properly rolled over to that IRA from a qualified retirement plan under Code §401(a). To qualify as a Rollover Contribution under this Section, the Rollover Contribution must be transferred directly from the qualified retirement plan or conduit IRA in a Direct Rollover or must be transferred to the Plan by the Employee within sixty (60) days following receipt of the amounts from the qualified plan or conduit IRA. If Rollover Contributions are permitted, an Employee may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If Rollover Contribution to the Plan even if the Employee is not an Employer permits rollover contributionsEligible Participant with respect to any or all other contributions under the Plan, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed unless otherwise prohibited under separate administrative procedures adopted by the Plan Administrator, may make . An Employee who makes a rollover contribution Rollover Contribution to the Trust. Before accepting a rollover contribution, the Trustee may require this Plan prior to becoming an Eligible Participant shall be treated as a Participant (or eligible Employee) only with respect to furnish satisfactory evidence such Rollover Contribution Account, but shall not be treated as an Eligible Participant until he/she otherwise satisfies the proposed transfer is in fact a "rollover contribution" which eligibility conditions under the Code permits an employee to make to a qualified planPlan. The Trustee, in its sole discretion, Plan Administrator may decline refuse to accept a rollover contribution of property which could: Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (1a) generate unrelated business taxable incomeis not being made from a proper plan or conduit IRA; (2b) create difficulty is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or undue expense in storage, safekeeping or valuationconduit IRA; (c) could jeopardize the tax-exempt status of the Plan; or (3d) could create other practical problems adverse tax consequences for the TrustPlan or the Employer. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes Prior to accepting a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditionsRollover Contribution, the Plan Administrator and Trustee must treat may require the Employee as a limited Participant (as described in Rev. Rulto provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of this Section. 96-48 or in any successor ruling)The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. A limited Participant does not share in Any conditions on Rollover Contributions must be applied uniformly to all Employees under the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A rollover contribution is an amount of cash or property which (i) If the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect has elected in the Adoption Agreement to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right Participants to make a rollover contribution. If an Employer permits rollover contributionsRollover Contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditionsFund all or any portion of a qualified total distribution, as defined in Code Section 402(a)(5)(E)(i), received from a plan which is qualified under Code Section 401(a)(ii) or Section 417, the Plan Administrator and Trustee must treat the Employee trust of which is exempt from tax under Code Section 501(a), provided such distribution is not attributable to contributions made on behalf of such Participant while a Key Employee, as defined in Code Section 416(i), in a limited Participant (top-heavy plan, as described defined in Rev. Rul. 96-48 or in any successor rulingCode Section 416(g). A limited Any Participant, including a Participant does not share in who was a Key Employee while the Plan's allocation of Employer contributions nor plan from which the transfer is made was top-heavy, or a Participant forfeitures and may not make deferral contributions if the Plan includes who was a 401(k) arrangement until he/she actually becomes Self-Employed Individual while a Participant in the Planplan from which the transfer is made, may direct the trustee of such plan to transfer directly to the Trustee of this Plan assets held on behalf of the Participant either as a common law employee or as a Self-Employed Individual, provided that the trust from which the assets are transferred permits the transfer to be made. If Any Participant may transfer to the Trust any rollover contribution, as defined in Code Section 408(d)(3)(A)(ii), from an individual retirement account ("IRA"), as defined in Code Section 408, plus the ▇arnings thereon, provided no part of such rollover contribution is attributable to contributions made while the Participant was a limited Participant has a Separation Self-Employed Individual and provided further that such rollover otherwise meets the requirements of Code Section 408(d)(3). (ii) The Employer shall develop such procedures, and may require such information from Service prior to becoming a Participant desiring to make such a rollover transfer, as it deems necessary or desirable to determine that the proposed transfer will meet the requirements of this Paragraph and will meet the requirements of a qualified total distribution. (iii) Each Participant's Rollover Contributions and the earnings thereon shall be maintained in the Plan, the Trustee will distribute his/his or her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Rollover Contributions Account. (iv) Upon a written application in a form and substance satisfactory to the Employer and the Trustee, a Participant may withdraw at any time all or any part of his or her Rollover Contributions account, including the earnings thereon.

Rollover Contributions. A rollover contribution An Eligible Employee who is an amount of cash or property which the Code permits was entitled to receive an eligible Employee rollover distribution, as defined in Code Section 402(c)(4) and Treasury Regulations issued thereunder, from a qualified plan (or Participant an individual retirement account holding only assets attributable to transfer directly or indirectly to this Plan a distribution from another a qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, ) may elect to permit contribute all or not any portion of such distribution to permit rollover contributions the Trust directly from such qualified plan or individual retirement account or within 60 days of receipt of such distribution to this Plan or may elect the Eligible Employee. Rollover Contributions shall only be made in the form of cash, allowable Fund Shares, or, if and to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an the extent permitted by the Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing of the Trustee, promissory notes evidencing a plan loan to the Eligible Employee; provided, however, that Rollover Contributions shall only be permitted in the form of promissory notes if the Plan otherwise provides for loans. An Eligible Employee who has not yet become an Active Participant in the Plan in accordance with the Trustee the form prescribed by the Plan Administrator, provisions of Article 4 may make a rollover contribution Rollover Contribution to the TrustPlan. Before accepting Such Eligible Employee shall be treated as a rollover contributionParticipant under the Plan for all purposes of the Plan, except eligibility to have Deferral Contributions made on his behalf and to receive an allocation of Matching Employer or Nonelective Employer Contributions. The Administrator shall develop such procedures and require such information from Eligible Employees as it deems necessary to ensure that amounts contributed under this Section 5.06 meet the requirements for tax-deferred rollovers established by this Section 5.06 and by Code Section 402(c). No Rollover Contributions may be made to the Plan until approved by the Administrator. If a Rollover Contribution made under this Section 5.06 is later determined by the Administrator not to have met the requirements of this Section 5.06 or of the Code or Treasury regulations, the Trustee may require shall, within a Participant (or eligible Employee) to furnish satisfactory evidence reasonable time after such determination is made, and on instructions from the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The TrusteeAdministrator, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution distribute to the Trust prior to satisfying Employee the Plan's eligibility conditions, the Plan Administrator and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share amounts then held in the PlanTrust attributable to such Rollover Contribution. A Participant's allocation Rollover Contributions Account shall be subject to the terms of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, including Article 14, except as otherwise provided in this Section 5.06. Notwithstanding any other provision of this Section 5.06, the Employer may direct the Trustee will distribute his/her rollover contributions Account not to him/her in accordance with Article VI as if it were an Employer contributions Accountaccept Rollover Contributions.

Rollover Contributions. A rollover contribution is an amount of cash or property which the Code permits an eligible An Employee or Participant to transfer directly or indirectly may make a Rollover Contribution to this Plan from another “qualified retirement plan” or from a “conduit ▇▇▇,” if the acceptance of rollovers is permitted under Part 12 of the Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. A rollover contribution excludes Any Rollover Contribution an Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions makes to this Plan will be held in the Employee’s Rollover Contribution Account, which is always 100% vested. A Participant may withdraw amounts from his/her Rollover Contribution Account at any time, in accordance with the distribution rules under Section 8.5(a), except as prohibited under Part 10 of the Agreement. For purposes of this Section 3.2, a “qualified retirement plan” is any tax qualified retirement plan under Code §401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A “conduit ▇▇▇” is an ▇▇▇ that holds only assets that have been properly rolled over to that ▇▇▇ from a qualified retirement plan under Code §401(a). To qualify as a Rollover Contribution under this Section, the Rollover Contribution must be transferred directly from the qualified retirement plan or conduit ▇▇▇ in a Direct Rollover or must be transferred to the Plan by the Employee within sixty (60) days following receipt of the amounts from the qualified plan or conduit ▇▇▇. If Rollover Contributions are permitted, an Employee may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If Rollover Contribution to the Plan even if the Employee is not an Employer permits rollover contributionsEligible Participant with respect to any or all other contributions under the Plan, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed unless otherwise prohibited under separate administrative procedures adopted by the Plan Administrator, may make . An Employee who makes a rollover contribution Rollover Contribution to the Trust. Before accepting a rollover contribution, the Trustee may require this Plan prior to becoming an Eligible Participant shall be treated as a Participant (or eligible Employee) only with respect to furnish satisfactory evidence such Rollover Contribution Account, but shall not be treated as an Eligible Participant until he/she otherwise satisfies the proposed transfer is in fact a "rollover contribution" which eligibility conditions under the Code permits an employee to make to a qualified planPlan. The Trustee, in its sole discretion, Plan Administrator may decline refuse to accept a rollover contribution of property which could: Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (1a) generate unrelated business taxable incomeis not being made from a proper plan or conduit ▇▇▇; (2b) create difficulty is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or undue expense in storage, safekeeping or valuationconduit ▇▇▇; (c) could jeopardize the tax-exempt status of the Plan; or (3d) could create other practical problems adverse tax consequences for the TrustPlan or the Employer. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes Prior to accepting a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditionsRollover Contribution, the Plan Administrator and Trustee must treat may require the Employee as a limited Participant (as described in Rev. Rulto provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of this Section. 96-48 or in any successor ruling)The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. A limited Participant does not share in Any conditions on Rollover Contributions must be applied uniformly to all Employees under the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A rollover contribution is an (a) The Employer must elect in its Adoption Agreement Section 3.04 if rollovers will be permitted to be made to the Plan. Provided rollovers are permitted, any Employee, if elected by the Employer under its Adoption Agreement, and/or any Participant who receives a lump sum distribution as defined by Code section 402(e)(4)(A), or a qualified total distribution as defined by Code section 402(a)(5)(E)(i), the maximum amount of cash which constitutes the balance to the credit of the Employee in the qualified plan reduced by nondeductible Employee Contributions (other than accumulated deductible Employee Contributions within the meaning of Code section 72(o)(5)), may roll over such distribution into this Plan, in whole or property which in part, either directly from such other qualified plan, or by the Employee individually, or through the medium of a conduit individual retirement account or individual retirement annuity, provided such distribution qualifies for tax-free rollover treatment within the meaning of Code permits an eligible Employee section 402 or Participant 403, and subject to transfer directly or indirectly to the following requirements and limitations: (1) Any rollover of a distribution from a prior qualified plan into this Plan must occur within sixty (60) days after the Employee receives the distribution from another the qualified plan. A rollover contribution excludes Employee contributions. (2) If a conduit individual retirement account or individual retirement annuity is used, as adjusted for earnings. An Employer operationally and on no amount in the individual retirement account or individual retirement annuity may be attributable to a nondiscriminatory basis, may elect to permit source other than a qualified total distribution or not to permit a lump sum distribution from a qualified plan. (b) The Trustee will invest rollover contributions to this Plan or may elect to limit an eligible Employee's right or as part of the Trust Fund, however, a Participant's right to make a rollover contributioncontribution Account shall remain separately accounted for at all times. If an Employer this Plan permits rollover contributionsdirected investments, any Participant (or as applicable, any eligible Employee), with provided in the Employer's written consent and after filing with Adoption Agreement Section 9.09, the Participant, from time to time, may direct the Trustee in writing, in the form and manner prescribed by the Plan Administrator, in its discretion, as to the investment of his rollover Account in property, or property interest, of any kind, real, personal, or mixed; provided however, the Participant may not direct the Trustee to make loans to his Employer. The Trustee is not liable nor responsible for any loss resulting to any Beneficiary, nor to any Participant, by reason of any sale or investment made or other action taken pursuant to and in accordance with the direction of the Participant. In all other respects, the Trustee will hold, administer and distribute a rollover contribution in the same manner as any Employer contribution made to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee IV. (c) The Employer must treat the Employee as a limited Participant (as described provide in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.its Adoption Agreement Section

Rollover Contributions. A rollover contribution An Eligible Employee who is an amount of cash or property which the Code permits was entitled to receive an eligible Employee rollover distribution, as defined in Code Section 402(c)(4) and Treasury Regulations issued thereunder, from a qualified plan (or Participant an individual retirement account holding only assets attributable to transfer directly or indirectly to this Plan a distribution from another a qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, ) may elect to permit contribute all or not any portion of such distribution to permit rollover contributions the Trust directly from such qualified plan or individual retirement account or within 60 days of receipt of such distribution to this Plan or may elect the Eligible Employee. Rollover Contributions shall only be made in the form of cash, allowable Fund Shares, or, if and to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an the extent permitted by the Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing of the Trustee, promissory notes evidencing a plan loan to the Eligible Employee; provided, however, that Rollover Contributions shall only be permitted in the form of promissory notes if the Plan otherwise provides for loans. An Eligible Employee who has not yet become an Active Participant in the Plan in accordance with the Trustee the form prescribed by the Plan Administrator, provisions of Article 4 may make a rollover contribution Rollover Contribution to the TrustPlan. Before accepting Such Eligible Employee shall be treated as a rollover contributionParticipant under the Plan for all purposes of the Plan, except eligibility to have Deferral Contributions made on his behalf and to receive an allocation of Matching Employer or Nonelective Employer Contributions. The Administrator shall develop such procedures and require such information from Eligible Employees as it deems necessary to ensure that amounts contributed under this Section 5.06 meet the requirements for tax-deferred rollovers established by this Section 5.06 and by Code Section 402 (c). No Rollover Contributions may be made to the Plan until approved by the Administrator. If a Rollover Contribution made under this Section 5.06 is later determined by the Administrator not to have met the requirements of this Section 5.06 or of the Code or Treasury regulations, the Trustee may require shall, within a Participant (or eligible Employee) to furnish satisfactory evidence reasonable time after such determination is made, and on instructions from the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The TrusteeAdministrator, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution distribute to the Trust prior to satisfying Employee the Plan's eligibility conditions, the Plan Administrator and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share amounts then held in the PlanTrust attributable to such Rollover Contribution. A Participant's allocation Rollover Contributions Account shall be subject to the terms of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, including Article 14, except as otherwise provided in this Section 5.06. Notwithstanding any other provision of this Section 5.06, the Employer may direct the Trustee will distribute his/her rollover contributions Account not to him/her in accordance with Article VI as if it were an Employer contributions Accountaccept Rollover Contributions.

Rollover Contributions. A rollover contribution If permitted by the Employer under Section 15 of the Adoption Agreement, an Employee who has received a qualified total distribution (as defined in Section 402(a)(5)(E)(i) of the Code) from an Employee's trust described in Section 401(a) of the Code which is an amount exempt from tax under Section 501(a) of cash the Code (other than a distribution to a 5% Owner or property a person who was a 5% Owner at any time during the five (5) Plan Years before the distribution was made) may transfer all or any portion of such distribution to the Trust; provided, the transfer is made to the Trust not later than the sixtieth (60th) day following the day on which the Employee received such distribution. In addition, an Employee who receives a total distribution from an individual retirement account (within the meaning of Section 408(a) of the Code) which is attributable solely to a rollover of a qualified total distribution (as hereinbefore defined) from an Employee's trust described in Section 401(a) of the Code permits which is exempt from tax under Section 501(a) of the Code (other than a trust forming part of a plan under which the Employee was an eligible employee within the meaning of Section 401(c) of the Code at the time contributions were made on his or her behalf under the trust) may transfer the entire amount distributed to the Trust; provided, the transfer is made to the Trust not later than the sixtieth (60th) day following the day on which the Employee or Participant to transfer directly or indirectly to this Plan from another qualified planreceived such distribution. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect shall be credited to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contributionaccount on behalf of the contributing Employee and such Employee shall have a fully vested and nonforfeitable interest in his or her rollover account. If The rollover account of any Employee who is not a participant shall be administered, invested and distributed as if such amount constituted an Employer permits Elective Contributions Account. The rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require account of a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trusteeshall be administered, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator invested and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share distributed in the Plan's allocation of Employer contributions nor Participant forfeitures same manner and may not make deferral contributions if at the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/same time as his or her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Elective Contributions Account.

Rollover Contributions. A rollover contribution is Unless otherwise indicated in the Adoption Agreement, an amount of cash or property which Employee may make Indirect Rollover and/or Direct Rollover contributions to the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes distributions made from plans described in Code Sections 401(a), 403(a), 403(b), 408, and 457(b) (if maintained by a governmental entity) (excluding Nondeductible Employee contributions, Contributions and ▇▇▇▇ Elective Deferrals except as adjusted for earnings. An Employer operationally and on otherwise indicated in the Adoption Agreement) unless an Employee is either an Employee of a nondiscriminatory basis, may elect to permit or related employer that does not to permit rollover contributions to participate in this Plan or a member of any excluded class in Adoption Agreement Section Two and Plan Section 2.01. The Plan Administrator may elect require the Employee to limit an eligible Employee's right certify, either in writing or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, in any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the other form prescribed permitted under rules promulgated by the Plan AdministratorIRS and DOL, may make that the contribution qualifies as a rollover contribution to under the Trustapplicable provisions of the Code. Before accepting a rollover contribution, the Trustee may require a Participant (If it is later determined that all or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept part of a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution was ineligible to be contributed to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee must treat shall direct that any ineligible amounts, plus earnings or losses attributable thereto (determined in the manner described in Plan Section 7.02(B)), be distributed from the Plan to the Employee as a limited Participant (soon as described in Rev. Rul. 96-48 or in any successor ruling)administratively feasible. A limited Participant does not separate account shall be maintained by the Plan Administrator for each Employee’s rollover contributions, which will be nonforfeitable at all times. Such account will share in the Plan's allocation income and gains and losses of the Fund in the manner described in Plan Section 7.02(B). Where the Adoption Agreement does not permit Employer contributions nor Participant forfeitures designation with respect to rollover contributions, the Employer may, in a uniform and may not make deferral contributions if nondiscriminatory manner, allow only Employees who have become Participants in the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her make rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Accountcontributions.

Rollover Contributions. A rollover contribution is an amount of cash or property which Each separate account shall be credited with the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee applicable contributions, as adjusted earnings and losses, distributions, and other applicable adjustments. Additionally, there will be separate accounts for earnings. An After-Tax Contributions made before 1987, and those made after 1986, if the Employer operationally and on a nondiscriminatory basishas so elected in the Adoption Agreement. 5.02 METHOD FOR ALLOCATION OF 401(a) EMPLOYER, may elect 401(k) EMPLOYER AND EMPLOYER MATCH CONTRIBUTIONS TO EMPLOYEES--For each Plan Year, 401(k) Employer Contributions to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with be made by the Employer's written consent and after filing with the Trustee the form prescribed , shall be allocated among eligible Participants in proportion to Compensation. 401(a) Employer Contributions will be allocated as specified by the Plan Administrator, may make a rollover contribution to Employer in the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or Adoption Agreement among all eligible Employee) to furnish satisfactory evidence the proposed transfer is Employees who were Participants in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee must treat for such Plan Year. In the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the Plan's allocation case of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, Employer Match Contributions shall be allocated among eligible Participants as specified by the Trustee will distribute his/her rollover contributions Account Employer in Section 4.01(3)(b) or (c) of the Adoption Agreement. In the case of an after-tax thrift plan, Employer Match Contributions shall be allocated among eligible Participants as specified by the Employer in Section 5.02(b) of the Adoption Agreement. In order to him/her be eligible to share in accordance with 401(a) Employer Contributions, 401(k) Employer Contributions and Employer Match Contributions for a Plan Year, except as provided in Section 4.03, an Employee must complete during such Plan Year the Hours of Service specified in Section 4.01 of the Adoption Agreement and, in addition, if so specified in such Section of the Adoption Agreement, must be employed on the last day of the Plan Year, subject to any exceptions there specified. 5.03 APPLICATION OF FORFEITURES--For each Plan Year, amounts forfeited during such year pursuant to Article VI XIII (Benefits upon Termination of Service) shall be allocated or applied as if it were an Employer contributions Accountspecified in Adoption Agreement Section 5.

Rollover Contributions. A rollover contribution is an amount of cash or property which the Code permits an eligible An Employee or Participant to transfer directly or indirectly may make a Rollover Contribution to this Plan from another "qualified retirement plan" or from a "conduit IRA," if the acceptance of rollovers is permitted under Part 12 of the Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. A rollover contribution excludes Any Rollover Contribution an Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions makes to this Plan or may elect to limit an eligible will be held in the Employee's right Rollover Contribution Account, which is always 100% vested. A Participant may withdraw amounts from his/her Rollover Contribution Account at any time, in accordance with the distribution rules under Section 8.5(a), except as prohibited under Part 10 of the Agreement. For purposes of this Section 3.2, a "qualified retirement plan" is any tax qualified retirement plan under Code ?401(a) or any other plan from which distributions are eligible to be rolled over into this Plan pursuant to the Code, regulations, or other IRS guidance. A "conduit IRA" is an IRA that holds only assets that have been properly rolled over to that IRA from a Participant's right qualified retirement plan under Code ?401(a). To qualify as a Rollover Contribution under this Section, the Rollover Contribution must be transferred directly from the qualified retirement plan or conduit IRA in a Direct Rollover or must be transferred to the Plan by the Employee within sixty (60) days following receipt of the amounts from the qualified plan or conduit IRA. If Rollover Contributions are permitted, an Employee may make a rollover contribution. If Rollover Contribution to the Plan even if the Employee is not an Employer permits rollover contributionsEligible Participant with respect to any or all other contributions under the Plan, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed unless otherwise prohibited under separate administrative procedures adopted by the Plan Administrator, may make . An Employee who makes a rollover contribution Rollover Contribution to the Trust. Before accepting a rollover contribution, the Trustee may require this Plan prior to becoming an Eligible Participant shall be treated as a Participant (or eligible Employee) only with respect to furnish satisfactory evidence such Rollover Contribution Account, but shall not be treated as an Eligible Participant until he/she otherwise satisfies the proposed transfer is in fact a "rollover contribution" which eligibility conditions under the Code permits an employee to make to a qualified planPlan. The Trustee, in its sole discretion, Plan Administrator may decline refuse to accept a rollover contribution of property which could: Rollover Contribution if the Plan Administrator reasonably believes the Rollover Contribution (1a) generate unrelated business taxable incomeis not being made from a proper plan or conduit IRA; (2b) create difficulty is not being made within sixty (60) days from receipt of the amounts from a qualified retirement plan or undue expense in storage, safekeeping or valuationconduit IRA; (c) could jeopardize the tax-exempt status of the Plan; or (3d) could create other practical problems adverse tax consequences for the TrustPlan or the Employer. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes Prior to accepting a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditionsRollover Contribution, the Plan Administrator and Trustee must treat may require the Employee as a limited Participant (as described in Rev. Rulto provide satisfactory evidence establishing that the Rollover Contribution meets the requirements of this Section. 96-48 or in any successor ruling)The Plan Administrator may apply different conditions for accepting Rollover Contributions from qualified retirement plans and conduit IRAs. A limited Participant does not share in Any conditions on Rollover Contributions must be applied uniformly to all Employees under the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A rollover contribution is an amount Rollover Contributions are permitted < ¨ beginning (must be after the later of cash the Plan’s original effective date or property which the restatement date) >, subject to the provisions selected below. (a) Rollover Contributions can be made to the Plan by: (check one) ¨ Any Employee (including those who are not Eligible Employees) x Any Eligible Employee (whether a Participant or not) ¨ Any Eligible Employee who has become a Participant for Elective Deferral purposes ¨ Any Eligible Employee who has become a Participant for Non-Safe Harbor Matching Contribution purposes ¨ Any Eligible Employee who has become a Participant for Non-Safe Harbor Non-Elective Contribution purposes (b) Rollover Contributions will be accepted from the following types of plans: (check any that apply) x Code permits an eligible Employee or Participant to transfer directly or indirectly to §401(a) plans (qualified retirement plans) x Code §403(a) plans (qualified annuity plans) x Code §403(b) plans (annuities purchased by a Code §501(c)(3) organization and certain educational institutions) x Code §1408(a) plans (individual retirement accounts) x Code §408(b) plans (individual retirement annuities) x Code §1457(b) plans (governmental only) (c) Rollover Contributions can also include the following: (check all that apply) x ▇▇▇▇ Elective Deferrals (Note: Can be checked only if this Plan also permits ▇▇▇▇ Elective Deferrals) x Voluntary Employee Contributions ¨ Mandatory Employee Contributions ¨ Participant loans ¨ In kind distributions (other than Participant loans) (d) Rollover Contributions can be withdrawn from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and the Plan: (check one) x At any time ¨ Annually on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed date set by the Plan Administrator, may make a rollover contribution to Administrator ¨ Semi-annually on dates set by the Trust. Before accepting a rollover contribution, Administrator ¨ Quarterly on dates set by the Trustee may require a Participant Administrator ¨ Monthly on dates set by the Administrator ¨ Only upon Termination of Employment and only at the time selected in Section 15.5 of the Adoption Agreement (or eligible Employeee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" Rollover Contributions which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, are withdrawn from the Plan Administrator and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does < x can > < ¨ cannot share > be redeposited in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A rollover contribution is an amount of cash or property which Unless elected otherwise in the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributionsAdoption Agreement, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, /Employee may make a rollover contribution Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or an individual retirement account (IRA) qualified under Code Section 408 where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Trust. Before accepting Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a rollover contributionseries of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant's/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the Trustee proceeds of such property may require a be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified planQualified Plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator and Trustee must treat shall be held solely responsible for determining the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in tax free status of any successor ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior Rollover Contribution made to becoming a Participant in the this Plan, and the Trustee will distribute hisTrustee/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions AccountCustodian shall have no responsibility for any such determination.

Rollover Contributions. A rollover contribution is (a) To the extent permitted by rules established by the Plan Administrator and the provisions of this Section, an amount Employee may transfer or have transferred directly to the Trust Fund, from any qualified retirement plan of cash or property which the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan from another qualified plan. A rollover contribution excludes Employee contributionsa former employer, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right all or a Participant's right portion of his interest in the distributing plan; provided, however, that the interest being transferred shall not include nondeductible contributions made to make a rollover contribution. If the distributing plan by the Employee, unless the transfer to the Trust Fund is directly from the funding agent of the distributing plan. (b) To the extent permitted by rules established by the Plan Administrator and the provisions of this Section, an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee)Employee who has established an individual retirement account to hold distributions received from qualified retirement plans of former employers may, with the Employer's written consent and after filing with the Trustee the form prescribed by of the Plan Administrator, may make a rollover contribution to transfer all of the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution assets of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution such individual retirement account to the Trust prior Fund. (c) The Recordkeeper shall establish on its books a Rollover Account in the name of each Employee who elects to satisfying make a Rollover Contribution. The distributions transferred by or for an Employee from another qualified retirement plan or from an individual retirement account shall be credited to a separate account which shall be part of the PlanEmployee's eligibility conditions, the Plan Administrator and Trustee must treat Rollover Account. If the Employee as is not otherwise a limited Participant, he shall be considered a Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the with respect to his Rollover Account, but for no other Plan includes a 401(k) arrangement purposes until he/she actually he otherwise becomes a Participant in the Plan. If , pursuant to the provisions of Section 3.1. (d) The Trustee shall not accept a limited Participant has distribution from any other qualified retirement plan or from an individual retirement account unless the following conditions are met: (1) the distribution being transferred must be transferred directly from the fiduciary of the distributing plan or from the sponsor of the individual retirement account, or it must be transferred by the Employee within 60 days after the Employee receives the distribution from such other qualified retirement plan or individual retirement account; and (2) distributions from a Separation from Service prior plan for a self-employed person shall not be transferred to becoming a Participant in the this Plan, unless the Trustee will distribute his/her rollover contributions Account transfer is directly to him/her in accordance with Article VI as if it were an Employer contributions Accountthe Trust Fund from the fiduciary of the distributing plan. (e) The Plan Administrator shall maintain the records required by section 401(a) (9) of the Code and Regulations promulgated by the Secretary of the Treasury.

Rollover Contributions. A (a) With the approval of the Plan Administrator, an Employee may: (1) make a rollover contribution is an amount to the Plan of all cash (or property which the Code permits an eligible Employee or Participant to transfer directly or indirectly to this Plan other property) received as distribution from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect ; or (2) cause any amount which could be rolled over to permit or not the Plan under subsection (a)(1) above to permit rollover contributions be transferred directly to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed by of the Plan Administrator, may make a rollover contribution to from the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (trustee or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a custodian of another qualified plan. The TrusteeIn the case of such transfers directly from another qualified plan funded through a trust or annuity contract, in its sole discretion, may decline to accept a rollover contribution amounts consisting of property which couldthe following will be accounted for separately: (1i) generate unrelated business taxable incomeemployer contributions to a defined benefit, target benefit or money purchase plan, employer contributions to a profit sharing or 1165(e) Plan; (2ii) create difficulty or undue expense in storage, safekeeping or valuationemployer matching contributions; or (3iii) create other practical problems pre-tax contributions; and (iv) after-tax contributions. The Employee will be responsible for providing the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditionsPlan Administrator with records that will reflect such amounts separately. (b) The Employer, the Plan Administrator and the Trustee must treat have no responsibility for determining the propriety of, proper amount or time of, or status as a tax free transaction of any transfer under subsection (a) above. (c) If an Employee who is not a Participant makes a transfer under subsection (a) above, he will be considered to be a Participant with respect to administering such transferred amount only. He will not be a Participant for any other purpose of the Plan until he completes the participation requirements under Article IV. If elected in the Adoption Agreement, such an Employee may take loans secured by his Rollover Contributions Account. (d) The Employer or Plan Administrator in its discretion may direct the refund to the Employee (or the retransfer to another Trustee or custodian designated by the Employee) of any transfer to the extent that such refund is deemed necessary to insure the continued qualification of this Plan under Section 1165(a) of the PR-Code or that holding such contribution hereunder would be administratively burdensome. (e) The Plan Administrator will credit any Rollover Contribution to the Participant’s Rollover Contributions Account as a limited Participant (soon as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in practicable after receipt thereof by the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(k) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions AccountTrustee.

Rollover Contributions. A rollover contribution is As allowed under applicable law and regulations, an amount of cash or property which the Code permits an eligible Employee or Participant to transfer directly or indirectly may make a Rollover Contribution to this Plan from another qualified planan Eligible Retirement Plan, if the special accounting rule is satisfied and the acceptance of rollovers is elected under the Adoption Agreement or if the Plan Administrator adopts administrative procedures regarding the acceptance of Rollover Contributions. A rollover contribution excludes The Employee’s Rollover Contributions are always 100% vested. If Rollover Contributions are permitted, an Employee contributions, as adjusted for earnings. An Employer operationally and on may make a nondiscriminatory basis, may elect Rollover Contribution to permit or the Plan even if the Employee is not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right Participant with respect to any or a Participant's right to make a rollover contribution. If an Employer permits rollover contributionsall other contributions under the Plan, any Participant (or as applicable, any eligible Employee), with the Employer's written consent and after filing with the Trustee the form prescribed unless otherwise prohibited under separate administrative procedures adopted by the Plan Administrator, . An Employee who makes a Rollover Contribution to this Plan prior to becoming an Eligible Participant shall be treated as a Participant only with respect to such Rollover Contributions but shall not be treated as an eligible Participant until such Employee otherwise satisfies the eligibility conditions under the Plan. A Participant may make a Rollover Contribution to a ▇▇▇▇ Deferral Account only if the rollover contribution is a Direct Rollover from another ▇▇▇▇ Deferral Account under an Eligible Retirement Plan and only to the Trust. Before accepting a extent the rollover contribution, is permitted under the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the rules of Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust§402(c). A rollover contribution is of ▇▇▇▇ Deferrals may not an Annual Addition under Part 2 be made to this Plan from a ▇▇▇▇ ▇▇▇. Any rollover of Article III▇▇▇▇ Deferrals to this Plan will be held in a separate ▇▇▇▇ Rollover Contribution Account. If an eligible Employee makes Effective for years beginning after December 31, 2017, the period during which a rollover contribution Qualified Plan Loan Offset Amount may be contributed to the Trust prior Plan as a Rollover Contribution is extended from 60 days after the date of the offset to satisfying the due date (including extensions) for filing the individual’s Federal income tax return for the taxable year in which the Plan loan offset occurs. A Qualified Plan Loan Offset Amount is a Plan loan offset amount that is treated as distributed from a tax-qualified retirement plan described in Code §401(a) or Code §403(a), a Code §403(b) plan, or a governmental plan under Code §457(b) solely by reason of termination of the Plan or failure to meet the repayment terms of the loan because of Severance from Employment. Notwithstanding any other provision of the Plan's eligibility conditions, the Plan Administrator may accept any Rollover Contribution that satisfies the requirements, including the time period to make Rollover Contributions, under Code §402(c) and Trustee must treat applicable IRS regulations and other guidance. Thus, for example, the Employee Plan Administrator may accept a Rollover Contribution as a limited Participant (as described in Rev. Rul. 96provided under Revenue Procedure 2016-48 or in any successor ruling)47 relating to the waiver of the 60-day rollover period and acceptable self-certification by an Employee. A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and may not make deferral contributions if the Plan includes a 401(kwithdraw amounts from such Participant’s Rollover Contribution Account(s) arrangement until he/she actually becomes a Participant in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Planat any time, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI the distribution rules under Section 8, except as if it were an Employer contributions Accountrestricted under AA §9.

Rollover Contributions. A With our consent, a Rollover Contribution may be made by or for an Eligible Employee if the following conditions are met: (a) The Contribution is a rollover contribution is an amount of cash or property which the Code permits an eligible Employee or Participant to transfer directly or indirectly be transferred to this Plan from another qualified plan. A rollover contribution excludes Employee contributions, as adjusted for earnings. An Employer operationally and on a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right to make a rollover contribution. If an Employer permits rollover contributions, any Participant plan that meets the requirements of Code Section 401(a). (or as applicable, any eligible Employee), with b) It the Employer's written consent and after filing with the Trustee the form prescribed Contribution is made by the Plan AdministratorEligible Employee, may make a rollover contribution it is made within sixty days after he receives the distribution. (c) The Eligible Employee furnishes evidence satisfactory to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence Plan Administrator that the proposed transfer is in fact a "rollover contribution" contribution which the Code permits an employee to make to a qualified planmeets conditions (a) and (b) above. The TrusteeRollover Contribution may be made by the Eligible Employee or the Eligible Employee may direct the trustee or named fiduciary of another plan to transfer the funds which would otherwise be a Rollover Contribution directly to this Plan. Such transferred funds shall be called a Rollover Contribution. The Contribution shall be made according to procedures set up by the Plan Administrator. If an Eligible Employee participated in a retirement plan which met the requirements of Code Section 401(a), with our consent, the trustee or named fiduciary of that plan may transfer funds which could not have been a Rollover Contribution to this Plan on behalf of the Eligible Employee. The transferred funds shall be called a Rollover Contribution. If such Rollover Contributions were made for a period when the Eligible Employee was a five-percent owner of the employer that maintained the plan, the Rollover Contributions shall be treated in its sole discretion, may decline to accept the same manner as if they were Contributions made under this Plan for a rollover contribution period when he was a five-percent owner of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for us. If the Trust. A rollover contribution Eligible Employee is not an Annual Addition under Part 2 Active Member when the Rollover Contribution is made, he shall be deemed to be an Active Member only for the purpose of Article IIIinvestment and distribution of the Rollover Contribution. If an eligible Employee makes a rollover contribution Our Contributions shall not be made for or allocated to the Trust prior to satisfying the Plan's eligibility conditions, the Plan Administrator Eligible Employee and Trustee must treat the Employee as a limited Participant (as described in Rev. Rul. 96-48 or in any successor ruling). A limited Participant does not share in the Plan's allocation of Employer contributions nor Participant forfeitures and he may not make deferral Member Contributions, until the time he meets all of the requirements to become an Active Member. Rollover Contributions made by or for an Eligible Employee shall be credited to his Account. The part of the Member's Account resulting from Rollover Contributions is fully (100%) vested and nonforfeitable at all times. A separate accounting record shall be maintained for that part of his Rollover Contribution consisting of voluntary contributions if which were deducted from the Member's gross income for Federal income tax purposes. Prior Plan includes a 401(k) arrangement until he/she actually becomes a Participant Assets which result from the Member's rollover contributions shall be treated in the same manner as Rollover Contributions made under this Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions Account.

Rollover Contributions. A rollover contribution is Unless elected otherwise in the Adoption Agreement, a Participant/Employee may make a Rollover Contribution to a Defined Contribution Plan established hereunder of all or any part of an amount distributed or distributable to him or her from a Qualified Plan or any individual retirement account (IRA) qualified under Code Section 408 including one where the IRA was used as a conduit from a Qualified Plan provided: (a) the amount distributed to the Participant/Employee is deposited to the Plan no later than the sixtieth day after such distribution was received by the Participant/Employee, (b) the amount distributed is not one of a series of substantially equal periodic payments made for the life (or life expectancy) of the Participant/Employee or the joint lives (or joint life expectancies) of the Participant/Employee and the Participant's/Employee’s Beneficiary, or for a specified period of ten (10) years or more, (c) the amount distributed is not a required minimum distribution under Code Section 401(a)(9), (d) if the amount distributed included property, such property is rolled over only upon the Trustee, Custodian and/or Employer’s approval, or if sold, the proceeds of such property may be rolled over, (e) the amount distributed would otherwise be includible in gross income (determined without regard to the exclusion for net unrealized appreciation with respect to Employer securities), and (f) unless otherwise elected in the Adoption Agreement, the amount rolled over does not include any amounts contributed on an after-tax basis by the Participant to the Qualified Plan. (g) If elected by the Employer in the Adoption Agreement, the Plan will accept Participant Rollover Contributions and/or Direct Rollovers of distributions made from the types of plans specified in the Adoption Agreement. (h) The Plan Administrator shall be held solely responsible for determining the tax-free status of any Rollover Contribution made to this Plan, and the Trustee and/or Custodian shall have no responsibility for any such determination. (i) A Participant or an Employee may arrange for the direct transfer of his or her entire benefit from another Qualified Plan to the Plan established hereunder. A terminated Participant may also arrange for ▇▇▇▇ or transfer his or her benefit from another Qualified Plan to this Plan provided such Terminated Participant maintains an account balance in the Employers Plan and if permitted in the Employer’s administrative policy. Such transfer shall be made for any reason and may be in cash and/or in-kind. The Employer, the Trustee and/or Custodian, if applicable, in their sole discretion shall have the right to refuse to accept a transfer for any reason including but not limited to the following reasons: that such assets do not comply operationally; the proposed transfer would result in a prohibited transaction; the assets are not readily marketable; or property they are not compatible with the Employer's investment policy objectives. If necessary, for accounting and recordkeeping purposes, Transfer Contributions shall be treated in the same manner as Rollover Contributions. (j) In the event the Employer accepts a Transfer Contribution from a Plan in which the Participant or Employee was directing the investment of his or her account, the Employer may, if the Employer determines that it is appropriate and not in violation of the nondiscrimination rules under Regulation Section 1.401(a)(4)-4, permit the Participant or Employee to continue to direct his or her investments in accordance with paragraph 12.7 with respect only to such Transfer Contribution. (k) Notwithstanding any provision of this Plan to the contrary, to the extent that any optional form of benefit under the Plan established hereunder permits a distribution prior to the Employee’s Normal Retirement Age, death, Disability, or severance from employment, and prior to Plan termination, the optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings thereon) and liabilities that are transferred, within the meaning of Code permits an eligible Employee or Participant to transfer directly or indirectly Section 414, to this Plan from another a money purchase pension plan qualified plan. A rollover contribution excludes under Code Section 401(a) (other than any portion of those assets and liabilities attributable to Voluntary After-tax Contributions). (l) Unless otherwise elected in the Adoption Agreement, an Employee contributions, as adjusted for earnings. An Employer operationally and on is not required to be a nondiscriminatory basis, may elect to permit or not to permit rollover contributions to this Plan or may elect to limit an eligible Employee's right or a Participant's right Participant in order to make a rollover contribution. Rollover or Transfer Contribution. (m) If an Employer permits rollover contributions, any Participant (or as applicable, any eligible Employee), with elected in the Employer's written consent and after filing with the Trustee the form prescribed by the Plan Administrator, may make a rollover contribution to the Trust. Before accepting a rollover contribution, the Trustee may require a Participant (or eligible Employee) to furnish satisfactory evidence the proposed transfer is in fact a "rollover contribution" which the Code permits an employee to make to a qualified plan. The Trustee, in its sole discretion, may decline to accept a rollover contribution of property which could: (1) generate unrelated business taxable income; (2) create difficulty or undue expense in storage, safekeeping or valuation; or (3) create other practical problems for the Trust. A rollover contribution is not an Annual Addition under Part 2 of Article III. If an eligible Employee makes a rollover contribution to the Trust prior to satisfying the Plan's eligibility conditionsAdoption Agreement, the Plan Administrator and Trustee must treat the Employee as shall accept a limited Participant (Direct Rollover from another ▇▇▇▇ Elective Deferral Account under a retirement plan as described in Rev. Rul. 96-48 or in any successor rulingCode Section 402A(e)(1). A limited Participant does When a portion of a distribution is from a ▇▇▇▇ Elective Deferral Account, the rollover of any such distribution pursuant to Code Section 402A(c)(3) must be accomplished through a Direct Rollover and can only be made to a plan qualified under Code Section 401(a) which agrees to separately account for the amount not share includible in income. The transferring Plan shall report the amount of the investment in the Plan's allocation contract (contributions as well as associated earnings) and the first year of Employer contributions nor the five (5) year period to the plan established hereunder. For purposes of this paragraph, the five (5) taxable year period of Plan participation is the period of five (5) consecutive taxable years that begins with the first day of the first taxable year in which the Participant forfeitures makes a designated ▇▇▇▇ Elective Deferral to any designated ▇▇▇▇ Elective Deferral Account established for the Participant under the plan and may not make deferral contributions if ends when five (5) consecutive taxable years have been completed. For this purpose, the Plan includes a 401(k) arrangement until he/she actually becomes first taxable year in which a Participant makes a designated ▇▇▇▇ Elective Deferral is the year in which the amount is first includible in the Plan. If a limited Participant has a Separation from Service prior to becoming a Participant in the Plan, the Trustee will distribute his/her rollover contributions Account to him/her in accordance with Article VI as if it were an Employer contributions AccountParticipant’s gross income.