Common use of Rollover Contributions Clause in Contracts

Rollover Contributions. A Participant while an Employee may contribute to the Plan money that qualifies for such a rollover under the provisions of sections 402(c)(5) or 403(a)(4) or (5) of the Code or that qualifies as a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined in section 72(o)(5) of the Code, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from (a) a qualified plan described in sections 401(a) or 403(a) of the Code, excluding after-tax employee contributions; (b) an annuity contract described in section 403(b) of the Code, excluding after-tax employee contributions; and (c) an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution). If any amount received as a rollover contribution is determined not to qualify for a rollover, then such amount (adjusted for any gain or loss) shall be returned to the Participant as soon as practical.

Rollover Contributions. A Participant while an Employee may contribute to If so provided by the Plan money that qualifies for such a rollover under the provisions of sections 402(c)(5) or 403(a)(4) or (5Employer in Subsection 1.09(a) of the Adoption Agreement, subject to any limits provided therein, an Eligible Employee who is or was entitled to receive a distribution that is eligible for rollover to a qualified plan under Code or that qualifies as a rollover contribution under section Section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributionsor an eligible rollover distribution, as defined in section 72(o)(5Code Section 402(c)(4) and Treasury Regulations issued thereunder, including an eligible rollover distribution received by the Eligible Employee as a surviving Spouse or as a Spouse or former Spouse who is an alternate payee under a qualified domestic relations order, from an eligible retirement plan, as defined in Section 13.04, may elect to contribute all or any portion of such distribution to the Trust directly from such eligible retirement plan (a “direct rollover”) or within 60 days of receipt of such distribution to the Eligible Employee. Except as otherwise provided in Subsection 1.09(b) of the CodeAdoption Agreement, may Rollover Contributions shall only be so contributedmade in the form of cash, allowable Fund Shares, or 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. Effective May 1, 2004Notwithstanding the foregoing, the Plan will shall not accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s the following as Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from Contributions: (a) a qualified plan described the contributions excluded by the Employer, if any, in sections 401(a) or 403(aSubsection 1.09(a) of the Code, excluding Adoption Agreement; (b) any rollover of after-tax employee contributions; (b) an annuity contract described in section 403(b) of the Code, excluding after-tax employee contributions; and contributions that is not made by a direct rollover; (c) an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections Code Section 408(a) or 408(b(b) of (including a ▇▇▇▇ ▇▇▇ under Code Section 408A) to the Code that is eligible to be rolled over and extent such amount would not otherwise be includible in gross income the Employee’s income; or (including an i) except as provided in Subsection 1.09(b), any rollover amounts which are not “designated ▇▇▇▇ contributions” which are to be contributed to the Plan as “designated ▇▇▇▇ contributions.” To the extent the Plan accepts Rollover Contributions of after-tax contributionemployee contributions, the Plan will separately account for such contributions, including separate accounting for the portion of the Rollover Contribution that is includible in gross income and the portion that is not includible in gross income. Except with regard to a rollover made pursuant to Subsection 1.09(b), any rollover of “designated ▇▇▇▇ contributions”, as defined in Subsection 6.01(e), shall be subject to the requirements of Code Section 402(c). To the extent the Plan accepts Rollover Contributions of “designated ▇▇▇▇ contributions”, the Plan will separately account for such contributions in accordance with the provisions of Section 7.01, including separate accounting for the portion of the Rollover Contribution that is includible in gross income and the portion that is not includible in gross income, if applicable. If the Plan accepts a direct rollover of “designated ▇▇▇▇ contributions”, the Trustee and the Plan Administrator shall be entitled to rely on a statement from the distributing plan’s administrator identifying (i) the Eligible Employee’s basis in the rolled over amounts and (ii) the date on which the Eligible Employee’s 5-taxable-year period of participation (as required under Code Section 402A(d)(2) for a qualified distribution of “designated ▇▇▇▇ contributions”) started under the distributing plan. If the 5-taxable-year period of participation under the distributing plan would end sooner than the Eligible Employee’s 5-taxable-year period of participation under the Plan, the 5-taxable-year period of participation applicable under the distributing plan shall continue to apply with respect to the Rollover Contribution. Notwithstanding the above, if so provided in Subsection 1.09(b), and as limited as provided therein, a Participant or Beneficiary may elect to have any amount received portion of his Account otherwise distributable under the terms of the Plan, which is not “designated ▇▇▇▇ contributions” under the Plan and meets the definition of an “eligible rollover distribution” found in Section 13.04(c), be considered “designated ▇▇▇▇ contributions” for purposes of the Plan. Any assets converted in such a way shall be separately accounted for and shall still be subject to distribution constraints found in Article 14 applicable to them prior to the conversion. Such assets shall also retain any distribution rights, such as those found in Article 10, applicable to them prior to the conversion and shall be treated as Rollover Contributions for purposes of withdrawal pursuant to Section 10.03. Each such in-plan rollover shall be subject to its own 5-taxable year period of participation and subject to the requirements of Code Section 408A(d)(3)(F). An Eligible Employee who has not yet become an Active Participant in the Plan in accordance with the provisions of Article 3 may make a Rollover Contribution to the Plan. Such Eligible Employee shall be treated as a rollover contribution Participant 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 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) and develop procedures to govern the Plan’s acceptance of Rollover Contributions. If a Rollover Contribution made under this Section 5.06 is later determined by the Administrator not to qualify for have met the requirements of this Section 5.06 or of the Code or Treasury regulations, the Trustee shall, within a rolloverreasonable time after such determination is made, and on instructions from the Administrator, distribute to the Employee the amounts then held in the Trust attributable to such amount (adjusted for any gain or loss) Rollover Contribution. A Participant’s Rollover Contributions Account shall be returned subject to the Participant terms of the Plan, including Article 14, except as soon as practicalotherwise provided in this Section 5.06.

Rollover Contributions. A Participant while an Any Employee who is entitled to make a rollover contribution may contribute elect to make such a rollover contribution to the Plan money that qualifies for by delivering, or causing to be delivered, to the Trustee the assets in cash which constitute such a rollover under contribution at such time or times and in such manner as shall be specified by the Committee, together with his election as to the investment of such amounts made in accordance with the provisions of sections 402(c)(5) Section 5.2, in the event he does not have such an election in effect. Upon receipt by the Trustee, such assets shall be deposited in the Nordson Stock Fund or 403(a)(4) or (5) the other Investment Funds in accordance with the Employee’s investment election under Section 5.2, and a Rollover Sub-Account with respect to any Fund in which such assets are deposited shall be established in the name of such Employee and credited with such assets as of such date. Thereafter, any Rollover Sub-Accounts so established shall be adjusted in accordance with the Code or that qualifies as a provisions of Article VII. A rollover contribution under section 408(d)(3) by an Employee pursuant to this Section 6.3 shall not be deemed to be a contribution of the Code; provided such Employee for any purpose of this Agreement. The Rollover Sub-Accounts of an Employee shall, however, no amounts constituting accumulated deductible employee contributionscomprise a portion of his Separate Accounts for purposes of Article VIII and comprise a portion of his interest under the Plan. For purposes of this Section 6.3, as defined in section 72(o)(5) of the Code, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any a “rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from contribution” is (a) a direct rollover of (i) an eligible rollover distribution from a qualified plan described in sections Section 401(a) or 403(a) of the Code, excluding after-tax employee contributions; , (bii) an annuity contract described in section Section 403(b) of the Code, excluding after-tax employee contributions; and , or (ciii) an eligible plan under section Section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept , (b) a Participant contribution of an eligible rollover distribution from (i) a qualified plan described in Section 401(a) or 403(a) of the Code, (ii) an annuity contract described in Section 403(b) of the Code or (iii) an eligible plan under Section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, or (c) a Participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections Section 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution). If any amount received as a rollover contribution is determined not to qualify for a rollover, then such amount (adjusted for any gain or loss) shall be returned to the Participant as soon as practicalincome.

Rollover Contributions. A Participant while The Administrator may, in its discretion, direct the Trustee to accept a Rollover Contribution upon the express request of an Employee may contribute wishing to make such Rollover Contribution, subject to the Plan money that qualifies for such consent of the Trustee if the contribution includes property other than cash. A Rollover Contribution shall mean a contribution which is an "eligible rollover under distribution" within the provisions meaning of sections 402(c)(5Code Section 402(c)(4) or 403(a)(4a "rollover contribution" within the meaning of Code Section 408(d)(3)(A)(ii) or (5) of the Code or that qualifies as a rollover contribution under section 408(d)(3) and which satisfies all applicable provisions of the Code; provided however. Each Rollover Contribution made by an Employee shall be allocated to his or her Rollover Account pursuant to Section 7.03(h) hereof. Such Rollover Account shall be invested by the Trustee as part of the Trust Fund, no amounts constituting pursuant to Article XIII hereafter. An Employee may make a contribution under this Section 4.06 whether or not he or she has satisfied the age and service participation requirements set forth in the Adoption Agreement. An Employee who makes a contribution under this Section 4.06 and does not otherwise qualify as a Participant is, nevertheless, deemed to be a Participant for the limited purpose of administering that contribution. The Administrator may, in its discretion, accept accumulated deductible employee contributions, contributions (as defined in section Code Section 72(o)(5)) of the Codethat were distributed from a qualified retirement plan and rolled over pursuant to Code Sections 402(c), may be so contributed. Effective May 1403(a)(4), 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof408(d)(3). The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from (a) a qualified plan described in sections 401(a) or 403(a) of the Code, excluding after-tax employee contributions; (b) an annuity contract described in section 403(b) of the Code, excluding after-tax employee contributions; and (c) an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise amount will be includible in gross income (including an after-tax contribution). If any amount received as a rollover contribution is determined not to qualify for a rollover, then such amount (adjusted for any gain or loss) shall be returned added to the Participant as soon as practicalParticipant's Deductible Voluntary Contribution Account.

Rollover Contributions. A Participant while (1) The Trustee shall, at the direction of the Company, receive and thereafter hold and administer as Rollover Contributions and part of the Trust Fund (a) for a Covered Employee, all or any portion of an Employee may contribute Eligible Rollover Distribution that was distributed to the Plan money that qualifies for such a rollover under Covered Employee, or is transferred at the provisions of sections 402(c)(5) or 403(a)(4) or (5) request of the Code or that qualifies as Covered Employee, from a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined qualified trust described in section 72(o)(5401(a) of the Code, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from (a) a qualified an annuity plan described in sections 401(a) or section 403(a) of the Code, excluding after-tax employee contributions; (b) an annuity contract described in section 403(b) of the Code, excluding after-tax employee contributions; and (c) or an eligible plan under described in section 457(b) of the Code which is maintained by a state, political subdivision of a state, state or any an agency or instrumentality of a state or a political subdivision of a state. The Plan will not accept a Participant rollover contribution , provided that the requirements of section 402(c) or 401(a)(31) of the portion Code are met; (b) for a Covered Employee, the entire amount of a distribution to the Covered Employee from an individual retirement account described in section 408(a) of the Code or an individual retirement annuity described in sections 408(a) or section 408(b) of the Code, provided that the requirements of section 408(d)(3)(A)(ii) of the Code are met, or (c) for a former Employee who has an Account balance under the Plan at the time the rollover is made, all or any portion of an Eligible Rollover Distribution that was distributed to the former Employee or is transferred at the request of the former Employee from a qualified trust (described in section 401(a) of the Code) established or maintained by the Company or ▇.▇. ▇▇▇▇▇▇ Co., Inc. to hold the assets of its defined benefit pension plan, provided that the requirements of section 402(c) or 401(a)(31) of the Code are met. The Trustee may accept cash or cash equivalents that constitute all or a portion of any such distribution. Notwithstanding the preceding provisions of this Section, a Rollover Contribution shall not include any amounts distributed from a designated ▇▇▇▇ account (as defined in section 402A of the Code) or from a ▇▇▇▇ ▇▇▇ (as defined in section 408A of the Code). Further notwithstanding any other provision of the Plan to the contrary, solely with respect to a Covered Employee who was an Employee of ▇▇▇▇▇ Automation Systems, Inc. on December 31, 2014, the Trustee shall, at the direction of the Company, receive and thereafter hold and administer as a Rollover Contribution and part of the Trust Fund the portion of an “eligible rollover distribution” (within the meaning of section 402(c) of the Code) that is eligible transferred (in the form of a direct rollover) at the request of the Covered Employee from the ▇▇▇▇▇ Automation Systems, Inc. 401(k) Plan and is a note representing an outstanding plan loan of such Covered Employee under such plan, provided that no portion of such plan loan was attributable to a loan from amounts held in a designated ▇▇▇▇ account (as defined in section 402A of the Code) under such plan. (2) A Covered Employee for whom a Rollover Contribution is made to the Trust Fund pursuant to Subsection (1) of this Section and who is otherwise not a Member shall be deemed to be rolled over a Member on and would otherwise be includible in gross income (including an after-tax contribution). If any amount received as a rollover contribution is determined not to qualify after the date of such Rollover Contribution for a rollover, then such amount (adjusted for any gain or loss) shall be returned to all purposes of the Participant as soon as practicalPlan other than Articles III and IV.

Rollover Contributions. A Participant while With the consent of the Plan Administrator, an Eligible Employee may contribute to the Plan money that qualifies for such a rollover under the provisions of sections 402(c)(5) or 403(a)(4) or (5) of the Code or that qualifies as make a rollover contribution of an eligible rollover distribution as permitted under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined Code from an individual retirement account described in section 72(o)(5Section 408(a) of the Code, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers an individual retirement annuity described in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as Section 408(b) of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30Code (other than an endowment contract), 2002, from (a) a qualified plan described in sections Section 401(a) or 403(a) of the Code, excluding after-tax employee contributions; (b) , an annuity contract plan described in section 403(bSection 403(a) of the Code, excluding after-tax employee contributions; and (c) an eligible deferred compensation plan under section described in Section 457(b) of the Code which is maintained by a statean eligible employer described in Section 457(e)(1)(A) of the Code, political subdivision of a stateand an annuity contract described in Section 403(b) (collectively “eligible employer plan”). However, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant may not make a rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections Section 408(a) or 408(b) of the Code that is eligible to be rolled over under the Code and would otherwise be includible in gross income (including an after-tax contribution). If any amount received as income, unless such rollover is from a rollover contribution is determined not to qualify for a rolloverconduit ▇▇▇, then and provided such amount (adjusted for any gain or loss) shall be returned account has no assets other than assets previously distributed to the Participant from another qualified plan that were eligible for tax-free rollover and deposited in such conduit ▇▇▇ within sixty (60) days of receipt thereof. For this purpose, rollover contributions shall include both (a) amounts distributed to the Participant from an eligible employer plan or ▇▇▇ and contributed to this Plan no later than the sixtieth (60th) day after such distribution is received by the Participant, and (b) amounts contributed in a direct rollover (as soon defined in Section 11.05(a) hereof) from such an eligible employer plan or ▇▇▇. The Participant may be required to establish that the amounts to be rolled over to the Plan meet all the requirements of the Code. Amounts rolled over to the Plan on behalf of a Participant shall be placed in a separate account or accounts (the Rollover Account) for that Participant and shall be fully vested. Said accounts shall be invested and maintained in accordance with the provisions of the Plan, but shall not participate in Forfeitures or Employer contributions. Such rollover contributions shall not be considered Annual Additions under Section 3.04 of this Plan and Trust Agreement. The Plan Administrator, at the election of the Participant, shall direct the Trustee to distribute all or a portion of the amounts credited to the Participant's Rollover Account. Any distribution of amounts held in a Participant's Rollover Account shall be made in a manner consistent with and that satisfies the provisions of Articles X, XI and XII, including all notice and consent requirements. Upon a Participant’s entitlement to benefits under the Plan, the value of his Rollover Accounts shall be distributed to him as practicaladditional benefits under the provisions of the Plan.

Rollover Contributions. A Participant while an Employee newly-hired employee of a Participating Company who elects membership in the Plan in accordance with Paragraph III may contribute make a rollover contribution, as permitted under Section 402(a)(5) of the Internal Revenue Code, to the Plan money that qualifies for in cash in an amount not exceeding the total amount of taxable proceeds distributed to such employee by a similar qualified plan maintained by his or her immediately preceding former employer. The rollover under contribution must be made by the employee within 60 days following the receipt by the employee of such distribution from such former employer's plan. Rollover contributions shall be invested in accordance with the provisions of sections 402(c)(5) or 403(a)(4) or (5) of Paragraph VII as the Code or that qualifies as a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined in section 72(o)(5) of the Code, may be so contributedshall elect. Effective May January 1, 20042002, the Plan will accept rollovers in any amount. Any the following types of rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from contributions: (a) Direct Rollovers of eligible rollover distributions from a qualified plan described in sections Sections 401(a) or 403(a) of the Code, excluding including after-tax employee contributions; (b) an annuity contract described in section Section 403(b) of the Code, excluding after-tax employee contributions; and (c) an eligible plan under section Section 457(b) of the Code which is maintained by a state, political subdivision of a state or any agency or instrumentality of a state or political subdivision of a state. (b) Member Rollover Contributions of an eligible rollover distribution from a qualified plan described in Sections 401(a) or 403(a) of the Code; an annuity contract described in Section 403(b) of the Code; and an eligible plan under Section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution . (c) Member Rollover Contributions of the portion of a distribution from an individual retirement account or annuity described in sections Sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution). If any amount received as a rollover contribution is determined not to qualify for a rollover, then such amount (adjusted for any gain or loss) shall be returned to the Participant as soon as practicalincome.

Rollover Contributions. A Participant while The Administrator may authorize the Trustee to accept a Rollover Contribution in cash, directly from an Eligible Employee may contribute to the Plan money that qualifies for such or as a rollover under the provisions of sections 402(c)(5) or 403(a)(4) or (5) Direct Rollover from another qualified plan on behalf of the Code Eligible Employee, even if he or she is not yet a Participant. The Employee shall be responsible for providing satisfactory evidence, in such manner as prescribed by the Administrator, that such Rollover Contribution qualifies as a rollover contribution contribution, within the meaning of Code section 402(c) or 408(d)(3)(A)(ii). Such amounts received directly from an Eligible Employee must be paid to the Trustee in cash within 60 days after the date received by the Eligible Employee from a qualified plan or conduit individual retirement account. Notwithstanding the foregoing, Rollover Contributions may be made in cash and/or solely to an outstanding plan loan to the Participant which qualifies for exemption from ERISA's prohibited transaction rules under section 408(d)(3408(b) ( 1) of ERISA and its applicable regulations and authority (including any successors thereto), provided that as the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined in section 72(o)(5) time of such Rollover Contribution loans are generally available to Participants under the terms of the CodePlan and provided further that any such receivable shall, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following date the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30Rollover Contribution is received by the Plan, 2002, from (a) a qualified plan described be subject to the same terms and conditions then in sections 401(a) or 403(a) of effect for loans granted under the Code, excluding after-tax employee contributions; (b) an annuity contract described in section 403(b) of the Code, excluding after-tax employee contributions; and (c) an eligible plan under section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution)Plan. If any the Administrator later determines that an amount received contributed pursuant to the above paragraph did not in fact qualify as a rollover contribution is determined not contribution, within the meaning of Code section 402(c) or 408 (d)(3) (A)(ii), the balance credited to qualify the Participant's Rollover Account shall immediately be (1) segregated from all other Plan assets, (2) treated as a nonqualified trust established by and for a rolloverthe benefit of the Participant, then and (3) distributed to the Participant. Any such amount (adjusted for any gain or loss) shall be returned deemed never to have been a part of the Participant as soon as practicalPlan.

Rollover Contributions. A Participant while (a) Rollover of distribution from qualified plan. Effective January 1, 1998, an Employee may employee of the Company may, in accordance with procedures approved by the Administrative Committee, contribute to the Plan money Plan, as a rollover contribution, part or all of a cash distribution or cash proceeds from a sale of property included in a distribution, that qualifies for as an "eligible rollover distribution", within the meaning of Code Section 402(c)(4) [excluding, beginning January 1, 2002, any after tax employee contributions], from a plan qualified under Code Section 401(a) in which the employee was a participant, provided, however, that such amount shall be paid to the Trustees on or before the sixtieth (60th) day after receipt by the employee of the distribution from the other qualified plan. An employee shall be entitled to make such a rollover contribution regardless of whether the employee has satisfied the qualification requirements of Paragraph 2.1. Alternatively, the Trustee may receive such contribution in a direct rollover from another plan qualified under Code Section 401(a) in which the provisions of sections 402(c)(5) or 403(a)(4) or (5) of the Code or that qualifies as employee was a participant. An employee shall not be permitted to make a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributionsany amount that is or has been in an individual retirement account or an individual retirement annuity, as defined in section 72(o)(5Code Section 408, unless such amount originated in a plan qualified under Code Section 401(a) of in which the Code, may employee was a participant. An employee shall be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any permitted to make a rollover contribution shall be credited of any amount to such Participant’s Rollover Account as this Plan from, and the Trustee may receive a direct rollover to this Plan of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30any amount from, 2002, from (a) a qualified plan described in sections 401(a) or 403(a) of the Code, excluding after-tax employee contributions; (b) an annuity contract or custodial account described in section Code Section 403(b) of the Code, excluding after-tax employee contributions; and (c) or an eligible plan under section Code Section 457(b) of the Code which is maintained by a state, political subdivision of a state, state or any agency or instrumentality of a state or political subdivision of a state. (b) Accounting for and distribution of contributions. The Plan will All amounts received as rollover contributions pursuant to Paragraph A of this section shall be credited to a separate rollover account. They shall be invested in the same way that contributions under Paragraph 3.1 are invested and they shall be subject to the same rules as apply to contributions under Paragraph 3.1 relating to withdrawal and distributions. Rollover contributions shall be one hundred percent (100%) vested at all times. Notwithstanding the preceding provisions of this section (1) Rollover contributions shall not accept a Participant rollover contribution be treated as annual additions for purposes of Code Section 415; and (2) Rollover contributions shall not be taken into account for purposes of either the portion actual deferral percentage test of a distribution from an individual retirement account or annuity described in sections 408(aCode Section 401(k)(3) or 408(b) the average compensation percentage test of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contributionSection 401(m)(3). If any amount received as a rollover contribution is determined not to qualify for a rollover, then such amount (adjusted for any gain or loss) shall be returned to the Participant as soon as practical.

Rollover Contributions. A Participant while The Administrative Committee may authorize the Trustee to accept a rollover contribution, within the meaning of Code Section 402(c) or 408(d)(3)(A)(ii), in cash, directly from an Employee or a Participant (for purposes of this Section, a “Participant”) or as a Direct Rollover on behalf of a Participant from: (i) another qualified retirement plan, a tax-sheltered annuity plan described in Code Section 403(b), or a governmental retirement plan described in Code Section 457(b) (collectively, “Employer Plans”); or (ii) an individual retirement account described in Code Section 408(a) or an individual retirement annuity described in Code Section 408(b) (collectively, “IRAs”). In addition to pre-tax amounts, such rollover contributions may contribute include (iii) after-tax amounts that were contributed either to another Employer Plan or to an IRA, and (iv) ▇▇▇▇ contributions made to an Employer Plan (but not to a ▇▇▇▇ ▇▇▇). See Subsection 4.4(b) for additional rules applicable to rollover contributions involving ▇▇▇▇ contributions. Under the circumstances described in Subsection 9.15(b), the Administrative Committee may also authorize the Trustee to accept a rollover contribution, within the meaning of Code Section 402(c) or 408(d)(3)(A)(ii), in the form of a Participant’s promissory note for a plan loan from another Employer Plan. Notwithstanding the foregoing, any rollover contributions accepted by the Trustee hereunder shall not include “qualified plan loan offset amounts.” For purposes of this Section, “qualified plan loan offset amounts” shall mean any amount by which a Participant’s benefit under another Employer Plan is reduced to repay a plan loan from such plan and is treated as a distribution from such plan solely by reason of the termination of the Employer Plan or the Participant’s termination of employment from such employer. The Participant shall be responsible for furnishing satisfactory evidence, in such manner as prescribed by the Administrative Committee, that the amount is eligible for rollover treatment. A rollover contribution received directly from the Participant must be paid to the Trustee in cash within 60 days after the date received by the Participant from an Employer Plan money that qualifies for such a rollover or an IRA. Contributions described in this paragraph shall be posted to the appropriate subaccount under the provisions of sections 402(c)(5) or 403(a)(4) or (5) of the Code or that qualifies as a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined in section 72(o)(5) of the Code, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following date received by the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from (a) Upon a qualified plan described in sections 401(a) or 403(a) of the Code, excluding after-tax employee contributions; (b) transfer by an annuity contract described in section 403(b) of the Code, excluding after-tax employee contributions; and (c) an eligible plan under section 457(b) of the Code which Employee who is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution of hereunder, his or her Rollover Accounts shall represent his or her sole interest in the portion of Plan until he or she becomes a distribution from an individual retirement account or annuity described in sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution)Participant. If any it is later determined that an amount received contributed pursuant to the above paragraph did not in fact qualify as a rollover contribution is determined not under Code Section 402(c) or 408(d)(3)(A)(ii), the balance credited to qualify the Participant’s Rollover Account shall immediately be (1) segregated from all other Plan assets, (2) treated as a nonqualified trust established by and for a rolloverthe benefit of the Participant, then and (3) distributed to the Participant. Any such amount (adjusted for any gain or loss) nonqualifying rollover shall be returned deemed never to have been a part of the Participant as soon as practicalPlan.

Rollover Contributions. A Participant while The Administrative Committee may authorize the Trustee to accept a rollover contribution, within the meaning of Code Section 402(c) or 408(d)(3)(A)(ii), in cash, directly from an Employee or a Participant (for purposes of this Section, a “Participant”) or as a Direct Rollover on behalf of a Participant from: (i) another qualified retirement plan, a tax-sheltered annuity plan described in Code Section 403(b), or a governmental retirement plan described in Code Section 457(b) (collectively, “Employer Plans”); or (ii) an individual retirement account described in Code Section 408(a) or an individual retirement annuity described in Code Section 408(b) (collectively, “IRAs”). In addition to pre-tax amounts, such rollover contributions may contribute include (iii) after-tax amounts that were contributed either to another Employer Plan or to an ▇▇▇, and (iv) ▇▇▇▇ contributions made to an Employer Plan (but not to a ▇▇▇▇ ▇▇▇). See Subsection 4.4(b) for additional rules applicable to rollover contributions involving ▇▇▇▇ contributions. Under the circumstances described in Subsection 9.15(b), the Administrative Committee may also authorize the Trustee to accept a rollover contribution, within the meaning of Code Section 402(c) or 408(d)(3)(A)(ii), in the form of a Participant’s promissory note for a plan loan from another Employer Plan. Notwithstanding the foregoing, any rollover contributions accepted by the Trustee hereunder shall not include “qualified plan loan offset amounts.” For purposes of this Section, “qualified plan loan offset amounts” shall mean any amount by which a Participant’s benefit under another Employer Plan is reduced to repay a plan loan from such plan and is treated as a distribution from such plan solely by reason of the termination of the Employer Plan or the Participant’s termination of employment from such employer. The Participant shall be responsible for furnishing satisfactory evidence, in such manner as prescribed by the Administrative Committee, that the amount is eligible for rollover treatment. A rollover contribution received directly from the Participant must be paid to the Trustee in cash within 60 days after the date received by the Participant from an Employer Plan money that qualifies for such a rollover or an ▇▇▇. Contributions described in this paragraph shall be posted to the appropriate subaccount under the provisions of sections 402(c)(5) or 403(a)(4) or (5) of the Code or that qualifies as a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined in section 72(o)(5) of the Code, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following date received by the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from (a) Upon a qualified plan described in sections 401(a) or 403(a) of the Code, excluding after-tax employee contributions; (b) transfer by an annuity contract described in section 403(b) of the Code, excluding after-tax employee contributions; and (c) an eligible plan under section 457(b) of the Code which Employee who is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution of hereunder, his or her Rollover Accounts shall represent his or her sole interest in the portion of Plan until he or she becomes a distribution from an individual retirement account or annuity described in sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution)Participant. If any it is later determined that an amount received contributed pursuant to the above paragraph did not in fact qualify as a rollover contribution is determined not under Code Section 402(c) or 408(d)(3)(A)(ii), the balance credited to qualify the Participant’s Rollover Account shall immediately be (1) segregated from all other Plan assets, (2) treated as a nonqualified trust established by and for a rolloverthe benefit of the Participant, then and (3) distributed to the Participant. Any such amount (adjusted for any gain or loss) nonqualifying rollover shall be returned deemed never to have been a part of the Participant as soon as practicalPlan.

Rollover Contributions. A Participant while an Employee may contribute (a) For periods beginning on or after January 1, 2002 and prior to the January 1, 2003, this Trust and Plan money that qualifies for such a rollover under the provisions of sections 402(c)(5) or 403(a)(4) or (5) of the Code or that qualifies as will accept a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributions, as defined in section 72(o)(5) of the Code, may be so contributed. Effective May 1, 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from from: (a) select all that apply) ý a qualified plan described in sections Code Section 401(a) ý an Individual Retirement Account (“▇▇▇”) which holds money previously distributed to a Participant from a qualified plan described in Code Section 401(a) (“Conduit ▇▇▇”) o rollovers into the Trust and Plan are not permitted (b) For periods beginning on or 403(a) of the Codeafter January 1, 2003 (may not be earlier than January 1, 2002), this Trust and Plan will accept a rollover contribution from: (select all that apply) ý a qualified plan described in Code Section 401(a), excluding after-after tax employee contributions; o a qualified plan described in Code Section 401(a), including after tax employee contributions (bif this option is selected, after tax employee contributions must be accounted for in an After Tax Account or After Tax sub-account within the Participant’s Rollover Account) ý an Individual Retirement Account (“▇▇▇”) which holds money previously distributed to a Participant from a qualified plan described in Code Section 401(a) (“Conduit ▇▇▇”) o an Individual Retirement Account (“▇▇▇”), regardless of whether it is a Conduit ▇▇▇ ý an annuity contract described in section Code Section 403(b) of the Code), excluding after-after tax employee contributions; and (c) contributions ý an eligible plan under section Code Section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The state o rollovers into the Trust and Plan are not permitted (c) For periods beginning on or after January 1, 2002 (may not be earlier than January 1, 2002), this Trust and Plan: (select one) ý will, effective January 1, 2003 ý will not not), effective January 1, 2002 through December 31, 2002 accept a Participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution). If any amount received as a rollover contribution is determined not to qualify for from an Employee who receives an eligible rollover distribution from a rollover, then such amount plan described in (adjusted for any gain or lossb) shall be returned to above as the Participant as soon as practicalsurviving spouse of an individual who participated in said plan.”

Rollover Contributions. A Participant while Rollover of distribution from qualified plan. Effective January 1, 1998, an Employee may employee of the Company may, in accordance with procedures approved by the Administrative Committee, contribute to the Plan money Plan, as a rollover con-tribution, part or all of a cash distribution, or cash proceeds from a sale of property included in a distribution, that qualifies for as an “eligible rollover distribution”, within the meaning of Code Section 402(c)(4) [excluding, beginning January 1, 2002, any after tax employee contributions], from a plan qualified under Code Section 401(a) in which the employee was a participant, provided, however, that such amount shall be paid to the Trustees on or before the sixtieth (60th) day after receipt by the employee of the distribution from the other qualified plan. An employee shall be entitled to make such a rollover contribution regardless of whether the employee has satisfied the service and age qualification requirements of Paragraph 2.1A(1) and (2). Alternatively, the Trustee may receive such contribution in a direct rollover from another plan qualified under Code Section 401(a) in which the provisions of sections 402(c)(5) or 403(a)(4) or (5) of the Code or that qualifies as employee was a participant. An employee shall not be permitted to make a rollover contribution under section 408(d)(3) of the Code; provided however, no amounts constituting accumulated deductible employee contributionsany amount that is or has been in an individual retirement account or an individual retirement annuity, as defined in section 72(o)(5Code Section 408, regardless of whether such amount originated in a plan qualified under Code Section 401(a) of in which the Code, may be so contributedemployee was a participant. Effective May Beginning January 1, 2004, the Plan will accept rollovers in any amount. Any rollover contribution shall be credited to such Participant’s Rollover Account as of the Accounting Date coinciding with or next following the Trustee’s receipt thereof. The Plan will accept Participant rollover contributions and/or direct rollovers of distributions made after June 30, 2002, from (a) an employee shall not be permitted to make a qualified rollover contribution of any amount to this Plan from, nor may the Trustee receive a direct rollover to this Plan of any amount from, an annuity plan described in sections 401(a) Code Section 403(a), or 403(a) of the Code, excluding after-tax employee contributions; (b) an annuity contract described in section Code Section 403(b) of the Code, excluding after-tax employee contributions; and (c) or an eligible plan under section Code Section 457(b) of the Code which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state. The Plan will not accept a Participant rollover contribution of the portion of a distribution from an individual retirement account or annuity described in sections 408(a) or 408(b) of the Code that is eligible to be rolled over and would otherwise be includible in gross income (including an after-tax contribution). If any amount received as a rollover contribution is determined not to qualify for a rollover, then such amount (adjusted for any gain or loss) shall be returned to the Participant as soon as practical.