union college - 403b basic plan document · 2019. 12. 31. · 164 state 10 165 successorplan 10 166...

THEANGELLPENSIONGROUP INC

403 b PrototypePlan

ARTICLEI DEFINITIONS 101 Account 1102 Account Balance orAccruedBenefit 1103 Accounting Date 1104 Addendum 1105 AdoptionAgreement 1106 Annuity Contract 1107 Applicable Law 1108 Beneficiary 1109 BenefitingParticipant 1110 ChurchChurchRelatedOrganization 1111 Code 1112 Compensation 1113 ContributionTypes 4114 CustodialAccountCustodialAgreement 4115 Custodian 4116 DefinedContributionPlan 4117 DefinedBenefitPlan 4118 Disability 4119 DOL 4120 Earnings 4121 EffectiveDate 4122 ElectiveDeferrals 4123 EligibleEmployee 5124 EligibleEmployer 5125 Employee 5126 EmployeeContribution 5127 Employer 5128 EmployerContribution 5129 EntryDate 5130 EPCRS 5131 ERISA 5132 ERISAPlan 5133 ERISASafeHarborExemption 6134 ExcludedEmployee 6135 FixedMatchingContribution 6

136 403 b Plan 6137 401m Plan 6138 FundingVehicleFundingVehicleDocumentation 6139 HCE 6140 HourofService 7141 InsuranceCompany 8142 IRS 8143 LeasedEmployee 8144 LimitationYear 8145 MatchingContribution 8146 Nonelective Contribution 8147 NHCE 8148 Nontransferable Annuity 8149 Participant 8150 Plan 8151 PlanAdministrator 9152 PlanYear 9153 ProtectedBenefit 9154 PublicSchoolEmployeePerformingServicesforaPublic

School 9155 QDRO 9156 QualifiedMilitary Service 9157 RestatedPlan 9158 RetirementIncomeAccount RIA 9159 RolloverContribution 9160 SafeHarborContributionAdditional Matching

Contribution 9161 SalaryReduction Agreement 9162 SeparationfromServiceSeverancefromEmployment 9163 Service 9

164 State 10 165 SuccessorPlan 10

166 Typeof403 b Plan 10 167 TaxableYear 10 168 Vested 10 169 USERRA 10 170 Vendor 10

ARTICLEII ELIGIBILITYANDPARTICIPATION 201 ELIGIBILITY 11 202 APPLICATION OFSERVICECONDITIONS 11 203 BREAKINSERVICE PARTICIPATION 12 204 PARTICIPATIONUPONREEMPLOYMENT 12 205 CHANGEINEMPLOYMENTSTATUS 12

ARTICLE III PLANCONTRIBUTIONSANDFORFEITURES 301 CONTRIBUTIONTYPES 14

302 ELECTIVEDEFERRALS 14 303 MATCHINGCONTRIBUTIONS 16

304 SAFEHARBORCONTRIBUTIONS 17 305 NONELECTIVEEMPLOYERCONTRIBUTIONS 21

306 ALLOCATIONCONDITIONS 22 307 FORFEITUREALLOCATION 24

308 ROLLOVERCONTRIBUTIONS 25

309 USERRACONTRIBUTIONS 25 310 EMPLOYEECONTRIBUTIONS 26

ARTICLEIV LIMITATIONSANDTESTING 401 ANNUAL ADDITIONSLIMIT 27 402 ANNUALADDITIONSLIMIT OTHER 415

AGGREGATEDPLANS 27 403 CONTROLLEDEMPLOYERQUALIFIEDDEFINED

CONTRIBUTION PLAN 28 404 DEFINITIONS SECTIONS401 403 28 405 ANNUAL TESTING 29 406 AMENDMENT TOPASSTESTING 30 407 APPLICATION OFCOMPENSATIONLIMIT 30 408 LIMITONELECTIVEDEFERRALS TESTING

MATCHINGCONTRIBUTIONS 30 409 DEFINITIONS SECTIONS405 408 33

ARTICLEV VESTING 501 NORMAL RETIREMENTAGE 34 502 PARTICIPANTDEATHOR DISABILITY 34 503 VESTINGSCHEDULE 34 504 IMMEDIATEFORFEITUREUPON

CASH OUTPOSSIBLERESTORATION 34 505 YEAROFSERVICE VESTING 36 506 BREAKINSERVICEANDFORFEITUREBREAKIN

SERVICE VESTING 36 507 FORFEITUREOCCURS 37 508 AMENDMENTTOVESTINGSCHEDULE 37

ARTICLEVI DISTRIBUTIONS 601 TIMINGOFDISTRIBUTION 38 602 REQUIREDMINIMUMDISTRIBUTIONS 39 603 METHODOFDISTRIBUTION 42 604 ANNUITYDISTRIBUTIONSTOPARTICIPANTSAND

TOSURVIVING SPOUSES 42 605 DISTRIBUTIONSUNDERAQDRO 44 606 DEFAULTEDLOAN TIMINGOFOFFSET 45 607 HARDSHIPDISTRIBUTIONS 45 608 DIRECTROLLOVEROFELIGIBLEROLLOVER

DISTRIBUTIONS 45 609 REPLACEMENT OF 5000AMOUNT 46 610 SEVERANCEFROMEMPLOYMENT 46

ARTICLEVII ADMINISTRATIVEPROVISIONS

701 EMPLOYERADMINISTRATIVE PROVISIONS 47

Copyright2008TheAngellPensionGroup Inc 0708 1

403 b PrototypePlan

702 PLANADMINISTRATOR 47 703 DIRECTIONOFINVESTMENT 48 704 ACCOUNTADMINISTRATION VALUATIONAND

EXPENSES 49 705 PARTICIPANTADMINISTRATIVEPROVISIONS 51 706 PLANLOANS 52 707 LOSTPARTICIPANTS 53 708 PLANCORRECTION 54 709 PLANCOMMUNICATIONS INTERPRETATIONAND

CONSTRUCTION 55 ARTICLEVIII PLANFUNDING

801 FUNDINGVEHICLES INCORPORATIONOFTERMS56 802 CONTRIBUTION TIMING 56

803 ANNUITYCONTRACT 56 804 CUSTODIALACCOUNT 56 805 RETIREMENTINCOMEACCOUNT RIA 56 806 VALUATION 57

ARTICLEIX EXCLUSIVEBENEFIT AMENDMENTTERMINATION

901 EXCLUSIVEBENEFIT 58902 AMENDMENTBYEMPLOYER 58903 FROZENPLAN 58904 PLANTERMINATION 59905 MERGERDIRECTTRANSFER 60


403 b PrototypePlan

THEANGELLPENSIONGROUP INC 403b PROTOTYPEPLAN

BASICPLANDOCUMENT 01

ThisPrototypePlan intendedtoconformtoand qualifyunder 403 b ofthe InternalRevenue Codeof1986 asamended AnEmployerestablishesa PlanunderthisPrototypePlan byexecutinganAdoptionAgreement

ARTICLEI DEFINITIONS

101 Account Accountmeans theseparateAccounts whichthePlan maintainsforaParticipant

102 AccountBalanceorAccruedBenefit Account Balance orAccruedBenefitmeansthe amountofaParticipants Account s asofanyrelevantdate derivedfromPlan contributionsandfromEarnings InthecaseofanAnnuityContractthatprovidesadditionalbenefits to theextent requiredunder theCode suchtermalsowillincludetheactuarialvalue oftheParticipantsvested interestinsuchotherbenefitsas determinedbytheAnnuityProvider

103 AccountingDate AccountingDatemeans thelast dayofthePlanYear ThePlan willallocateElectiveDeferrals andEmployerContributionsandforfeituresforaparticular Plan YearasoftheAccountingDateofthatPlan Year and onsuch otherdates ifany asthePlanandtherelevantFunding Vehicle determines consistent withthePlansallocationconditions and otherprovisions

104 Addendum Addendummeans theEmployers writtenattachment tothePlan whichisspecifically authorized under thisbasicplandocument

105 AdoptionAgreement AdoptionAgreementmeansthe documentexecutedbyeachEmployeradoptingthisPlan References toAdoptionAgreementwithin thisbasicplandocument aretotheAdoptionAgreementascompleted and executedbyaparticular Employerunlessthecontextclearlyindicatesotherwise An adoptingEmployersAdoptionAgreementandthisbasicplandocumenttogetherconstitutea singlePlanoftheEmployer Eachelectiveprovision ofthe AdoptionAgreementcorresponds byitsparentheticalsection reference tothe sectionofthePlan whichgrantsthe election All Section referenceswithinanAdoptionAgreementareto thebasicplandocument All Election referenceswithin an AdoptionAgreementareAdoptionAgreementreferences

106 AnnuityContract AnnuityContractmeans a Nontransferable AnnuitycontractissuedbyanInsurance Companyqualifiedtoissueannuities inaState andthatincludes the righttoreceivepaymentinthe formofanannuityas describedunderTreas Reg 1401f 1d 2 and e See Section803 InthecaseofanAnnuity Contract the term IndividualAccount whenusedunder thePlanwillinclude

individual annuitycertificatesissuedonbehalfofaParticipant orBeneficiary inadditionto individualAnnuityContracts

107 ApplicableLaw Applicable Lawmeans theCode ERISA USERRA Treasury IRSandDOLregulations rulingsnotices andotherwrittenguidance case lawandanyother applicable federal stateorlocallaw affectingthePlanand which isbindinguponthePlanoruponwhichtheEmployer the Plan Administrator theVendorandotherPlanfiduciaries mayrely inadministeringthePlan AspecificPlancitationtoanyApplicable Lawincludesanysuccessorormodificationtothe citedprovision


108 Beneficiary BeneficiarymeansapersondesignatedbyaParticipantorbythePlanwhoisormaybecomeentitledto a benefitunderthePlan ABeneficiary whobecomesentitledto a benefitunderthePlanremains aBeneficiaryunderthePlan untiltheVendorhasfullydistributed to theBeneficiaryhisher Plan benefit ABeneficiarysrightto and thePlan AdministratorsdutytoprovidetotheBeneficiary information ordataconcerningthePlan doesnotariseuntil theBeneficiaryfirstbecomesentitledtoreceiveabenefit under thePlan

109 BenefitingParticipant BenefitingParticipant means aParticipantwhoisbenefitingunderthePlanorwhois benefitingunderanypartofthePlanwithinthemeaningof Code Section 410

110 ChurchChurch RelatedOrganization Church meansachurchwithinthemeaningofCode 3121w 3 A andaqualifiedchurch controlledorganization withinthe meaningofCode 3121w 3 B AChurch Related Organizationmeansachurchorconventionorassociationof churcheswithinthemeaningofCode 414 e 3 A

111 Code Codemeansthe InternalRevenue Codeof 1986 asamendedandincludesapplicableTreasuryregulations

112 Compensation Compensationmeans aParticipants W2wages Code 3401 a wages or415compensation The Employer initsAdoptionAgreementmustspecifywhich definitionofCompensation Section112 A B or C appliesunderthePlanandanymodificationsthereto forpurposesof contribution allocationsunderArticle III Ifthe Employerdoes notelectoneoftheabovereferenceddefinitions theEmployerisdeemedtohaveelectedtheW2Wagesdefinition Inthecase ofa selfemployedminister describedinCode 414 e 5 A Compensation meansEarnedIncomeasdefinedinSection 112O Other thanPostSeveranceCompensation describedin Section112K Compensation doesnotincludeCompensationpaidafterSeveranceofEmployment

AnyreferenceinthePlanto Compensation isareferencetothe definition inthisSection112 unlessthePlanreference orthe EmployerinitsAdoptionAgreement modifies thisdefinition ThePlanwilltakeintoaccount onlyCompensation actuallypaidduring oraspermittedunderthe Code paidfor therelevant period ACompensationpaymentincludesCompensationpaidbytheEmployer throughanother personunderthecommon paymasterprovisions inCode 3121and3306

A W2Wages W2wagesmeansCode 3401a Wagesplus allotherpayments toanEmployeeinthecourseofthe Employerstradeorbusiness forwhichthe Employermust furnishtheEmployeeawrittenstatementunderCode 6041 6051and6052

B Code 3401 a Wages Code 3401a wagesmeanswageswithinthemeaning ofCode 3401a for thepurposesofincome

403b Prototype Plan

taxwithholdingatthesource butdeterminedwithoutregardto any rulesthatlimittheremunerationincludedinwagesbasedon thenatureorthelocationoftheemploymentortheservices performed suchastheexception foragricultural laborinCode 3401a 2

C Code 415Compensation current income definition Code 415compensationmeans theEmployeeswages salaries feesforprofessionalservicesandotheramountsreceived withoutregardtowhetherornotanamount ispaidincash for

personalservicesactuallyrendered inthecourseofemployment with theEmployertotheextentthattheamountsareincludible ingrossincome including butnotlimited to commissionspaid to salespersons compensation forservicesonthebasisofa percentage ofprofits commissionsoninsurancepremiums tips bonuses fringebenefits andreimbursementsorotherexpense allowancesunder anonaccountableplanasdescribedinTreas Reg 1622c

Code 415 compensationdoesnotinclude

1 DeferredcompensationSEP Employer contributionstoa planofdeferredcompensationto theextent the contributionsare notincludedin thegrossincomeofthe Employeeforthetaxableyearinwhichcontributed Employer contributionsonbehalfofanEmployeetoa Simplified Employee PensionPlantotheextentsuch contributionsare excludible fromtheEmployeesgross income andany distributions fromaplanofdeferredcompensation regardlessof whethersuchamountsareincludible inthegrossincomeofthe Employeewhendistributed

2 Optionexercise Amountsrealized fromthe exercise ofanon qualifiedstockoption anoptionotherthanastatutoryoptionunderTreas Reg 1421 1b orwhenrestricted stock orotherpropertyheldbyanEmployeeeitherbecomesfreely transferableorisnolonger subjectto asubstantialriskof forfeitureunderCode 83

3 Saleofoptionstock Amountsrealized fromthesale exchangeorotherdispositionofstockacquiredunderastatutory stockoptionasdefinedunderTreas Reg 1421 1b

4 Otheramounts Otheramountswhichreceivespecial taxbenefits such aspremiumsforgrouptermlifeinsurance but onlytotheextentthatthepremiumsarenotincludibleinthe grossincomeoftheEmployee orcontributionsmadebyan Employer whetherornotunderasalaryreduction agreement toward thepurchaseofanannuitycontract orcustodialaccount described inCode 403 b whetherornotthecontributionsare excludible fromthegrossincomeoftheEmployee

5 Othersimilaritems Other itemsofremuneration whicharesimilartoanyoftheitemsinSections112 C 1 through 4

D Deemed 125Compensation Deemed125 Compensation means inthe caseofanydefinitionofCompensationwhich includes areference toCode 125 amountsunderaCode 125 planoftheEmployerthatarenotavailableto aParticipantin cash inlieuofgrouphealthcoverage becausetheParticipant is unable tocertifythatheshe hasotherhealthcoverage Compensation underthisSection112doesnotincludeDeemed 125Compensation unlesstheEmployer inanAddendumelects toincludeDeemed125Compensation underthis Section112


E ElectiveDeferrals CompensationunderSection 112 includes ElectiveDeferralsunlesstheEmployer initsAdoptionAgreementelectstoexclude ElectiveDeferrals

F CompensationDollarLimitation ForanyPlanYear the Plan inallocatingcontributionsunderArticleIIIorintestingthe Plan fornondiscrimination cannot takeintoaccount morethan 200000 orsuchlargerorsmalleramountastheCommissioner

ofInternalRevenuemayprescribe pursuanttoanadjustmentmadeinthesamemannerasunderCode 415 d ofanyParticipantsCompensation Notwithstanding theforegoing an Employee maymakeElective Deferralswith respectto CompensationwhichexceedsthePlanYearCompensation limitation providedsuchDeferralsotherwisesatisfytheAnnual DeferralLimitandotherapplicablePlan limitations InapplyinganyPlan limitation ontheamountofMatchingContributionsor anyPlan limitonElective Deferralswhichare subjectto MatchingContributions wheresuch limitsareexpressedasa percentageofCompensation thePlan willapplythe Compensationlimitunder thisSection112F annually evenif theMatchingContributionformula isappliedonaperpayperiodbasisorisappliedoveranyothertimeintervalwhichis lessthanthefullPlanYear

1 Grandfathered GovernmentalPlanlimit Fora restatedgovernmentalplan thisSection112F willnotapplytoaneligibleParticipanttotheextent itwouldreducethe ParticipantsCompensation takenintoaccount toanamount less thantheamountallowedunderthePlanasineffecton July1 1993 An eligibleParticipant isaParticipant whofirstbecame a ParticipantduringaPlanYearbeginningbeforeJanuary1 1996 or ifearlier thefirstPlan Yearinwhich theEmployeramendedthePlantoreflect thelimitation ofCode 401a 17

G Nondiscrimination Forpurposesofdeterminingwhether thePlandiscriminates infavorofHCEs Compensation means asthePlan Administratoroperationallydeterminesprovidedthat anysuchnondiscriminationtestingdefinitionwhich thePlan Administratorapplies mustsatisfyCode 414s andthe regulationsthereunder For this purposethePlan Administrator may butisnotrequiredto applyfornondiscrimination testingpurposes thePlansallocationdefinitionofCompensationunder thisSection112orAnnualAdditionsLimitdefinitionof CompensationunderSection404C Compensationunderthis Section 112G maydifferfromIncludibleCompensation The EmployerselectioninitsAdoptionAgreementtolimit Compensation toParticipating CompensationortoincludePlan YearCompensationisnondiscriminatory

H ExcludedCompensation ExcludedCompensationmeans suchCompensationastheEmployer in itsAdoptionAgreementelects toexcludeforpurposesofthisSection112

I Participating Compensation Participating CompensationforpurposesofthisSection112means Compensationonlyfor the periodduringthePlanYear inwhichthe Participantisa Participant TheEmployer in itsAdoptionAgreement mayelect to allocateallcontributionsbasedonParticipatingCompensationormayelect toallocatespecified contribution typesbasedonParticipating Compensation

J PlanYearCompensation PlanYear Compensationfor purposesofthisSection112meansCompensation foraPlan Year includingCompensationforanyperiodprior tothe ParticipantsEntryDate

403b Prototype Plan

K Post SeveranceCompensation TheEmployerin its AdoptionAgreementmayelectto includePostSeverance Compensation ExceptastheEmployer inanAddendum specifies otherwise Post SeveranceCompensation forpurposes ofthisSection112andArticleIIIincludes theamounts describedin 1 and 2 below paidafteraParticipants Severance fromEmploymentwith theEmployermaintaining the Plan orany otherentitythatistreatedastheEmployerpursuant toCode 414 b c m or o butonlytotheextent such amounts arepaidbythe laterof212monthsafterSeverance fromEmploymentorbytheendoftheLimitationYearthat includesthedateofsuchSeverance fromEmployment The Employer inanAddendum mayelect to excludefromthe definitionofPost SeveranceCompensation theamounts described in 2 below TheEmployer inanAddendum also mayelect toincludeinthedefinitionofPostSeverance Compensation theamountsdescribed in 3 or 4 below or both TheAddendummaylimititsapplicationonlyto designatedcontributiontypes Notwithstandinganyelection the EmployermakesregardingPost SeveranceCompensation for purposesofthisSection112andArticleIII PostSeverance Compensation forpurposesofSection404C Compensation forpurposesoftheAnnualAdditionsLimit includes allofthe amounts describedin 1 2 3 and 4 ofthisparagraphK unlesstheEmployer inanAddendum elects toexcludeoneor moreoftheamountsdescribedin 2 3 and 4 forsuch purposes

1 Regularpay Post SeveranceCompensation includes regularpayafterSeveranceofEmploymentif

i Thepaymentisregularcompensation forservices duringthe Participantsregularworkinghours orcompensation forservicesoutsidetheParticipantsregularworkinghours such asovertimeorshiftdifferential commissions bonuses orother similarpayments and

ii Thepaymentwouldhavebeenpaidtothe Participant prior toaSeverance fromEmploymentifthe ParticipanthadcontinuedinemploymentwiththeEmployer

2 Leavecashoutsanddeferredcompensation Post Severance Compensationincludes unlesstheEmployer otherwise electsinanAddendumtoexcludealloftheamounts describedinthis 2 leavecashouts if thoseamountswould have been includedinthedefinitionofIncludibleCompensation if theywerepaidprior totheParticipantsSeverancefrom Employment and theamountsarepaymentforunusedaccrued bonafide sick vacation orotherleave butonlyif the Participant wouldhave beenabletousetheleaveifemployment hadcontinued Inaddition Post SeveranceCompensationalso includesdeferredcompensation ifthecompensationwouldhave beenincludedinthedefinitionofIncludibleCompensationifit hadbeenpaidprior totheParticipantsSeverancefrom Employment andthecompensation isreceived pursuantto a nonqualifiedunfundeddeferredcompensationplan butonlyif thepaymentwouldhavebeenpaidatthesametimeif the ParticipanthadcontinuedinemploymentwiththeEmployerand onlyto theextentthatthepaymentisincludibleinthe Participantsgross income

3 Salarycontinuationpaymentsformilitaryservice Participants If andonlyif theEmployerelectsinan Addendum PostSeverance Compensationincludespayments to anindividualwho doesnotcurrentlyperformservicesforthe EmployerbyreasonofQualifiedMilitaryServiceto theextent


thosepayments donotexceedtheamountstheindividualwould have receivedif theindividualhadcontinuedtoperformservicesfortheEmployer rather thanenteringQualifiedMilitaryService

4 Salarycontinuation paymentsfordisabled Participants If andonlyif theEmployerelects inan Addendum PostSeveranceincludesCompensationpaidtoa Participantwhoispermanently andtotallydisabled asdefined inCode 22e 3 Ifelected this provisionwillapplyeither onlytonon highlycompensatedParticipantsortoall Participants forthe fixedordeterminableperiodspecifiedinthe Addendum

AnypaymentofCompensationpaidafter Severanceof Employmentthatisnotdescribedin 1 2 3 or 4 aboveis notPost SeveranceCompensation evenifpaymentismadebythelaterof212monthsafter severancefromemploymentorbytheendofthe limitationyearthatincludesthedateofsuch Severance ofEmployment

IftheEmployerestablishesthisPlanusingtheElectiveDeferral only ShortForm AdoptionAgreement and theEmployer in theAdoptionAgreementdoesnotelect toexcludePost SeveranceCompensation inthedefinition ofCompensation Post SeveranceCompensation includesamountsdescribedin 1 and 2 ofthisparagraph K andexcludesamountsdescribedin 3 and 4 unlessthePlanintheSalary Reduction Agreement

otherwise definesCompensationfordeferralpurposes

L DisabilityDeemedCompensation TheEmployer inan Addendummayelect toincludeinCompensation ofadisabled ParticipantwithinthemeaningofCode 22e 3 thegreaterof i theCompensation theParticipantwouldhavereceivedforthe

yearif theParticipantwaspaidatthesamerateasappliedimmediatelyprior to Disability or ii Compensationas determined withoutregardtothisSection112L ThisSection 112 L asactivatedbytheEmployersAddendum appliesonlyif theaffectedParticipant isaNHCEimmediately prior to becomingdisabled ortheAddendumprovidesforthe continuation ofcontributionsonbehalfofallsuchdisabled Participants fora fixedordeterminableperiod andall contributionsmadewithrespecttoCompensationunderthis Section 112L areimmediatelyVested

M IncludibleCompensation IncludibleCompensationmeans theEmployeesCompensation receivedfromthe Employer or inthecaseofa selfemployedminister Earned Income thatisincludible intheParticipantsgrossincomefor Federal incometaxpurposes computedwithoutregardto Code 911 forthemostrecentperiodthatisayearofservice

IncludibleCompensationalso includesany ElectiveDeferralor otheramountcontributedordeferredbytheEmployeratthe election oftheEmployeethatwouldbeincludibleinthe Employeesgrossincomebutforthe rulesofCode 125 132f 4 402 e 2 402 h 1 B 402 k or457b For purposesofdeterminingIncludibleCompensation a year of service means eachfull yearduringwhichthe individualisa full timeEmployeeoftheEmployer plusfractionalcredit for eachpart fortheyearduringwhichtheEmployeeiseitherfull time forpart oftheyearoris parttime determinedin accordance withTreas Reg 1403 b 4e Includible Compensation doesnotincludeanyCompensation received duringaperiodwhentheEmployer isnotanEligibleEmployeroranyCompensation otherthan PostSeveranceCompensationpaidafterSeveranceofEmployment

N DeemedIncludibleCompensation DeemedIncludible Compensation meanstheamountofCompensation aformer EmployeereceivedfromtheEmployerthatisincludibleingrossincomeforthemostrecentperiod endingnotlaterthanthe closeoftheTaxableYear which a constitutesoneyearof service and b precedes theTaxable Yearbynotmorethanfive years DeemedIncludibleCompensationwillbedeterminedin accordancewith therulesfordeterminingIncludible Compensation AnEmployermaymakecontributionswith respecttoa formerEmployeesDeemedIncludible Compensationonlyif theEmployerelects initsAdoptionAgreementtoincludesuchCompensation

O EarnedIncome EarnedIncomemeansnetearningsfrom selfemploymentforaselfemployedministers tradeorbusiness assuch providedpersonalservicesoftheministerare amaterial income producingfactor EarnedIncomealsoincludesgainsand earnings otherthancapitalgain fromthesaleorlicensingof property otherthangoodwill bytheindividual whocreated thatproperty evenifthosegainswouldnotordinarilybe considered netearningsfromselfemployment EarnedIncome doesnotincludeitemsexcludedfromgrossincomeandthe deductionsallocabletothoseitems ThePlanwilldeterminenet earningsafter thedeductionallowed totheministerforall contributions madebytheEmployerunderCode 404and after thedeductionallowed totheminister underCode 164f for selfemploymenttaxes

113 ContributionTypes ContributionTypesmeans the contribution typesrequired orpermittedunderthePlan asthe Employerelects initsAdoptionAgreement IftheEmployerestablishesthis PlanusingtheElectiveDeferral only Short Form AdoptionAgreement theonlyContributionTypespermittedunderthePlan areElective Deferrals

114 CustodialAccount CustodialAgreementCustodial Accountmeans thePlanoranAccount underthePlan inwhichanamountattributableto403 b contributionsor amounts rolledoverto thePlanandwhichisheldbya Custodian providedtheCustodialAccount i investsall amounts heldin theCustodialAccount instock ofaregulatedinvestmentcompanyunderCode 851 a mutualfunds ii satisfies thedistributionrestrictionsinSection601E iii does notpermittheCustodialAccount assetstobeusedfor or divertedto purposesotherthanfortheexclusivebenefitof ParticipantsandBeneficiaries and iv isnotpartofanRIA A Custodial Agreementmeansa separatewrittenagreementbetweentheParticipant orEmployer andthe Custodianwhich setsforththeterms oftheCustodiansengagement SeeSection 804

115 Custodian Custodian meansabankorpersonwho qualifiesasanon bankcustodianunderCode 401f 2 and who acceptsthepositionofCustodianbyexecutingthe AdoptionAgreementorbyexecutingaseparateCustodial Agreement

116 DefinedContributionPlan DefinedContribution Planmeans aretirement planwhichprovidesforanindividual account foreachParticipantandforbenefits basedsolelyonthe amountcontributedtotheParticipantsAccount andonanyEarnings expenses andforfeitureswhichthePlanmayallocate to suchParticipantsAccount

403b Prototype Plan

117 DefinedBenefitPlan Defined BenefitPlanmeansa retirementplanwhichdoesnotprovideforindividualaccounts forEmployercontributionsand whichprovidesforpaymentof determinablebenefits inaccordancewith theplansformula

118 Disability Disabilitymeans astheEmployerelects in itsAdoptionAgreement thebasicplandefinitionoran alternative definition AParticipantwhoincursaDisability is disabled

A BasicPlanDefinition Disability means theinability to engageinanysubstantialgainfulactivity byreasonofanymedicallydeterminablephysicalormental impairmentwhich canbeexpectedtoresultindeathorto beoflong continuedand indefiniteduration Thepermanenceanddegreeofsuch impairmentmust besupportedbymedical evidence

B AlternativeDefinition TheEmployer inanAddendum mayspecifyanyalternative definitionofDisabilitywhichisnot inconsistentwithApplicableLaw AFundingVehiclemayspecifyadifferentdefinitionofdisabilitywhichappliesto distributions thereunderand whichisnotinconsistentwith ApplicableLaw

C Administration ForpurposesofthisPlan aParticipant is disabled onthedatethe Plandeterminesthe Participantsatisfies thedefinitionofDisability ThePlanmayrequireaParticipant tosubmittoaphysical examinationinordertoconfirmthe ParticipantsDisability TheprovisionsofthisSection118will beappliedinanondiscriminatory consistentanduniform manner IfthePlan satisfies theERISASafeHarborExemptiontheEmployer inanycapacity willnothaveanydiscretionaryauthoritytodetermineifaParticipanthasaDisability

119 DOL DOLmeanstheUS DepartmentofLabor

120 Earnings Earningsmeansthenetincome gainor lossearnedbyaparticular Accountorwithrespectto a contributionorto adistribution asthecontextrequires

121 EffectiveDate TheEffectiveDate ofthisPlan isthe datetheEmployerelects initsAdoptionAgreement However astoaparticular provision adifferenteffective datemayapply asthisbasicdocumentmayprovideorasthe Employermayelect initsAdoptionAgreement aParticipation Agreementorin anAddendumhereto orasindicatedinanyotherdocument which evidencestheactiontaken Ifthisplanrestatesa previously existingplan whichmayincludeputtingsomeorall planprovisions inwritingforthefirst time theEffectiveDate oftheprovisionsofthisrestatementshallnotbeearlierthan January1 2009

122 ElectiveDeferrals Elective Deferralsmeansa ParticipantsPreTaxDeferrals AutomaticDeferrals Roth Deferralsand asthecontext requires CatchUpDeferralsunder thePlan Astootherplans electivedeferralsmeans amounts excludiblefromtheEmployeesgrossincomeunderCode

125a 132f 4 402 e 3 402 h 1 B 402 k or457b and includesamountsincludedinthe Employeesgrossincome underCode 402A andcontributedbytheEmployer atthe Employeeselection toacafeteriaplan aqualifiedtransportation fringebenefit plan a SARSEP atax sheltered annuity aSIMPLEplanoraCode 457plan


403b Prototype Plan

A Pre TaxDeferral PreTaxDeferralmeansan Elective Deferral includingaCatchUpDeferral oranAutomatic Deferral whichisnotaRothDeferral

B RothDeferral RothDeferralmeansanElective Deferral includinga CatchUpDeferraloranAutomaticDeferral which

a ParticipantirrevocablydesignatesasaRothDeferralunder Code 402Aatthetimeofdeferralandwhichissubjectto incometaxwhenmadetothePlan InthecaseofanAutomatic Deferral thePlan makessuch irrevocabledesignation in accordance withSections302 B 6 and 7

C AutomaticDeferral SeeSection302B 1

D Age50Catch UpDeferral SeeSection302 E 2

E QualifiedOrganizationCatch UpDeferral SeeSection 302D 1

123 EligibleEmployee EligibleEmployeemeansan EmployeeotherthananExcludedEmployee

124 EligibleEmployer EligibleEmployermeansaState butonlyastoa StateEmployeePerformingServicesfora

PublicSchool aCode 501c 3 organizationasto any employeeoftheCode 501c 3 organization anEmployerofa minister describedinCode 414e 5 A butonlyastothe minister andaself employedminister describedinCode 414 e 5 A butonlyastoa RetirementIncome Account

established fortheminister InthecaseofanyFundingVehicle purchasedinaplanyear beginningbeforeJanuary1 1995 the termEligibleEmployerwillbeappliedasifany referencetoa Code 501 c 3 organizationincludeda reference toan employerwhichisanIndiantribalgovernment asdefinedby Code 7701 a 40 asubdivisionofanIndiantribal government determinedinaccordancewithCode 7871d an agencyorinstrumentalityofanIndiantribalgovernmentor subdivisionthereof oracorporationcharteredunderFederal State ortriballawwhichisownedinwholeorinpartbyanyof the foregoing

125 Employee Employeemeansanycommonlaw employeeoftheEmployer Employeeincludesaminister whois anEmployeeorwhoisself employedasprovidedunder Applicable Law Employeedoesnotincludeanindependent contractor SeeSection143regardingLeasedEmployees

126 EmployeeContributionEmployee Contribution meansaParticipantsafter taxcontributiontoaFundingVehicle which theParticipantdesignatesasanEmployeeContributionat thetimeofcontribution AnElective Deferral Pre TaxorRoth isnotanEmployeeContribution

127 Employer Employermeanseachemployer who establishesaPlanbyexecutinganAdoptionAgreementand includestotheextent describedinSections 127A and127B belowa RelatedEmployer and aParticipating Employer Only anEligibleEmployermayestablishorbecomeaParticipating Employer in thePlan TheEmployer forpurposes ofactingas Plan Administrator makingPlanamendments terminating the Plan orperforming otherfunctionsERISAsettlorsperform means thesignatoryEmployer totheAdoptionAgreement ExecutionPageanddoesnotincludeanyRelated Employeror Participating Employer


A RelatedEmployer RelatedEmployermeanscontrolled group oforganizations asdeterminedapplyingagoodfaith interpretation oftheprinciples inCode 414b and c orother Applicable Law which areundercommoncontrol Ifthe Employer isa memberofaRelatedEmployer group theterm Employer includestherelatedgroupmembers forpurposesof

creditingHoursofService determiningYears ofServiceand Breaks inService applyingtheAnnualAdditionsLimit the definition ofEmployee HCE Compensationand foranyother purposes requiredbytheapplicableCodesectionorbya Plan provision IfoneormoreoftheEmployersrelatedgroupmembersbecomeParticipatingEmployersbyexecutinga Participation AgreementtotheEmployersAdoptionAgreement the term Employer includestheParticipatingEmployersforallpurposes ofthePlan exceptasprovidedin thisSection127

B ParticipatingEmployer Participating Employermeansa Related EmployerwhichsignstheExecutionPageofthe AdoptionAgreementoraParticipation Agreementtothe AdoptionAgreement OnlytheEmployeesofaParticipatingEmployer whichisanEligibleEmployermaybecome Participants inthePlanand onlyaParticipatingEmployer maycontributetothePlan AParticipatingEmployer isanEmployerforallpurposesofthePlanexceptasprovidedinthisSection 127

128 EmployerContribution EmployerContribution means aNonelectiveContributionoraMatchingContribution asthe contextmayrequire

129 EntryDate EntryDatemeans thedate s theEmployer elects initsAdoptionAgreementuponwhichanEligibleEmployeewhohassatisfiedthePlanseligibilityconditions andwhoremains employedbytheEmployerontheEntryDatecommencesparticipationinthePlanorina partof thePlan

130 EPCRS EPCRSmeanstheIRS EmployeePlans ComplianceResolutionSystemforresolvingplandefects or any successorprogram

131 ERISA ERISAmeanstheEmployeeRetirement IncomeSecurity Actof1974 asamended andincludes applicableDOLregulations

132 ERISAPlan BeinganERISA PlanmeansthePlan issubjecttoERISA IfthePlan ismaintained bya governmentalEmployer ERISA 4b 1 and332 orbya nonelecting church ERISA 4b 2 and332 orif thePlansatisfies the ERISA SafeHarborExemption thePlanisnotanERISAPlan ThereareprovisionsthroughoutthisPlan which bytheirterms do notapplyif thePlanisnotanERISAPlan ByanAddendum the Employermayelect to treatoneormoreofthoseprovisionsasbeingineffect regardlessofwhetherthePlanisanERISA Plan ByelectinginanAddendumtoapplyone ormoreERISA provisions theEmployerdoesnotintendtomaketheplanan ERISAPlan Inthecaseofa nonERISAPlan theEmployerthePlanAdministrator andtheVendorwilladminister and interpret thePlanasif thePlandoes notcontaintheERISA provisions exceptthatsuchpartiesmayelectoperationallyand selectively toapplycertainERISAprovisions tofacilitatethe properadministrationofthePlan butwithoutcomplyingwith otherERISAPlanprovisions andwithoutcausingthePlanto become subjecttoERISA

403b Prototype Plan

133 ERISASafeHarborExemption ERISASafe HarborExemptionmeans theexemption establishedbyDOL Reg 251032f underwhichthe Plan ifotherwise subjectto TitleIofERISA isnotanERISA Plan asexplainedinDOL FieldAssistanceBulletin2007 02oranyotherApplicableLaw IftheplanintendstoqualifyfortheERISASafeHarbor Exemption thePlanoperationally willallocatetheresponsibility forperformingdiscretionarydeterminationsthatwill compromisetheexemption to personsotherthanthe EmployerSeeSection 701I

134 ExcludedEmployee ExcludedEmployeemeans as theEmployerelectsinitsAdoptionAgreement anyEmployee orclassofEmployees noteligibleto participateinthePlan The EmployermustelectanyExcluded Employeesinaccordance with theAdoptionAgreement limitationsandconsistent with ApplicableLaw TheEmployerintheAdoptionAgreement may designate differentgroupsofExcluded Employeesforeach Contribution Type

A Collective BargainingEmployees IftheEmployerelects in itsAdoptionAgreementtoexclude collectivebargaining Employeesfromeligibilitytoparticipate theexclusion applies to anyEmployeeincluded inaunitofEmployees coveredbyan agreement whichtheSecretaryofLaborfindsto beacollective bargainingagreementbetweenemployeerepresentatives and oneormoreemployers if 1 retirement benefitswerethe subjectofgoodfaithbargaining and 2 twopercentorfewerof theemployeescoveredbytheagreement are professional employees asdefinedinTreas Reg 1410b 9 unlessthe collective bargainingagreementrequires theEmployeeto be includedwithin thePlan Theterm employeerepresentatives doesnotincludeanyorganizationmorethanhalf themembers ofwhichareowners officers orexecutivesoftheEmployer

B NonresidentAliens IftheEmployerelectsin itsAdoption Agreementtoexclude nonresidentaliens fromeligibilityto participate theexclusionappliestoany nonresidentalien Employee whodoesnotreceiveany earned income asdefined inCode 911 d 2 fromtheEmployerwhichconstitutes UnitedStatessourceincome asdefinedinCode 861a 3

C StudentEmployees IftheEmployerelects in itsAdoption AgreementtoexcludeStudentEmployees theexclusionappliestostudents performingservicesdescribedinCode 3121b 10

D Reclassified Employees IftheEmployerelects inits AdoptionAgreementtoexcludereclassifiedEmployeesfrom eligibilitytoparticipate theexclusionappliesto anypersonthe Employerdoes nottreatasanEmployee including butnot limitedto independent contractors personstheEmployerpays outsideofitspayrollsystemandoutsourcedworkers for federalincometaxwithholdingpurposesunderCode 3401a irrespectiveofwhetherthereisabindingdeterminationthatthe individual isanEmployeeoftheEmployer

E Employeeswhonormallyworklessthan20hoursper week TheEmployer initsAdoptionAgreementmayelect to excludeanyEmployeeswhonormally worklessthan20hours perweek provided 1 forthe InitialEligibilityComputation Period theEmployer reasonablyexpectedtheEmployee to worklessthan1000HoursofServiceinsuchperiod and 2 foreachSubsequentEligibilityComputation Period the Employeeworkedlessthan1000Hours ofServiceinthe precedingEligibilityCompensationPeriod or if this Plan isan ERISAPlan inanyprecedingEligibilityComputationPeriod

136 403 b Plan 403b Planmeansthe403 b planthe Employerestablishesunder itsAdoptionAgreement

137 401m Plan 401 m Planmeansthe401m plan if any theEmployerestablishesunderitsAdoptionAgreement

138 FundingVehicleFundingVehicleDocumentation FundingVehiclemeansasthecontext requiresa CustodialAccount anAnnuityContractoranRIA FundingVehicleDocumentationmeansthetermsandagreementsassociated witha FundingVehicle suchasaCustodialAgreement anAnnuity Contract orotherdocumentsthatFundingVehicleDocumentationmayreference suchasaservice agreementWithrespecttoanyParticipant aFundingVehiclerefersto theFundingVehicleorFundingVehicles whichholdallorpartoftheParticipantsAccount

139 HCE HCEmeans ahighlycompensatedEmployeedefinedunderCode 414 q asanEmployeewhosatisfiesoneofSections139A or B below

A Morethan5 owner DuringthePlanYearorduringtheprecedingPlanYear theEmployeeisa morethan5 owneroftheEmployer applyingtheconstructive ownershiprulesofCode 318asmodifiedbyCode 416 i 1 B iii I andapplyingtheprinciplesofCode 318asmodifiedbyCode416i 1 B iii I foranunincorporatedentity


For purposesofthisSection134E if theEmployermaintains itsPlanontheElectiveDeferral only ShortForm AdoptionAgreement thePlanAdministratoroperationallywilldetermine the12monthperiodconstitutingthe subsequentEligibilityComputationPeriodsonauniformbasisforallEmployees The provisionsofSection202C applybyanalogy tothe determination ofEligibilityComputationPeriodsandservice withinan EligibilityComputation Period

F Transitionrules UnlesstheEmployer indicatesotherwise initsAdoptionAgreement thePlanexcludes forpurposesof makingElectiveDeferralsemployeesdescribed inTreas Reg1403 b 11d totheextentand forthetimeperiodsspecified

therein Under theserules if thePlan excluded fromdeferringonJuly26 2007 certainvisitingprofessors employeesaffiliatedwitha religiousorderwho areunderavowofpovertyoremployeeswhomade aonetimeelectiontoparticipate ina governmentalplanthatisnota403 b plan thenthePlanmaymaintainthatexclusion duringthe planyearwhich beginsin 2009 Additionally ifthePlanexcludedfromdeferring onJuly26 2007 certain collectivebargainingemployees thenthePlan maymaintainthatexclusionuntil July26 2010 or if earlier thedateonwhich therelatedcollectivebargainingagreement terminates IfthePlanisagovernmentalplanforwhich amendmentauthority restswithalegislativebodywhichmeets insession thenthe foregoingdeadlinesareextendedtoJanuary 1 2011 or ifearlier theclose ofthe firstregular legislativesession ofthelegislativebodywiththeauthoritytoamendthe planthatbeginsonorafterJanuary1 2009

135 FixedMatchingContribution FixedMatching ContributionmeansaMatchingContributionwhichthe Employer subjecttosatisfactionofallocationconditions ifanymustmakepursuanttoaformula intheAdoptionAgreementUnder theformula theEmployercontributesa specifiedpercentageordollaramountonbehalf ofaParticipantbasedon thatParticipantsElectiveDeferralsandorEmployeeContributionseligibleforamatch

403b Prototype Plan

B CompensationThreshold DuringtheprecedingPlan Year orinthecaseofashortPlan Year theimmediately preceding 12monthperiod theEmployee hadCompensation in excessof 80000 asadjustedbytheCommissionerofInternal Revenue forthe relevantyear and iftheEmployerunderits AdoptionAgreement makesthetoppaidgroupelection was part ofthetoppaid20 groupofEmployees basedon CompensationfortheprecedingPlan Year

C CompensationDefinition ForpurposesofthisSection 139 Compensation meansCompensationasdefinedin Section404 C

D ToppaidGroupCalendarYearData Thedetermination ofwhoisanHCE includingthedeterminationsofthenumber andidentityofthetoppaid20 group mustbeconsistentwith Code 414 q andregulationsissued underthatCode section TheEmployerinitsAdoptionAgreement maymakeacalendar yeardataelectiontodetermine theHCEsforthePlan Year as prescribedbyTreasuryregulations orbyotherguidance publishedintheInternalRevenueBulletin Acalendaryeardata election mustapplytoallplansoftheEmployerwhichreference theHCEdefinitioninCode 414 q For purposesofthis Section139 if thecurrentPlanYear isthe firstyearofthePlan thenthe term precedingPlanYear meansthe12 consecutive monthperiodimmediatelyprecedingthecurrentPlanYear

140 HourofService HourofServicemeans

i Paidandduties EachHourofServicefor whichtheEmployer eitherdirectlyorindirectly paysan Employee orforwhichtheEmployeeis entitledto payment for theperformance ofduties ThePlancreditsHoursofService underthis Paragraph i totheEmployeeforthecomputation periodinwhichtheEmployeeperformstheduties irrespective ofwhenpaid

ii Backpay EachHourofServiceforback pay irrespectiveofmitigationofdamages towhichthe Employerhasagreed orforwhichtheEmployeehasreceivedan award ThePlan creditsHoursofServiceunderthisParagraph ii totheEmployeeforthecomputationperiod s to whichthe

award orthe agreementpertains rather thanforthecomputation periodinwhichtheaward agreementorpaymentismade and

iii Paymentbutnoduties EachHourof Service forwhichtheEmployer eitherdirectlyorindirectly pays anEmployee orforwhichtheEmployeeisentitledto payment irrespectiveofwhethertheemploymentrelationship is terminated forreasonsotherthanfortheperformance ofduties duringacomputationperiod suchasleaveofabsence vacation holiday sickleave illness incapacity includingdisability layoff jurydutyormilitaryduty ThePlanwillcreditnomore than 501HoursofServiceunderthisParagraph iii toan Employeeonaccountofanysinglecontinuousperiodduring whichtheEmployee doesnotperformany duties whetheror notsuchperiodoccursduringasinglecomputationperiod The Plan creditsHoursofServiceunderthisParagraph iii in accordancewiththe rulesofparagraphs b and c ofLabor Reg 2530200b 2 which thePlan bythisreference specifically incorporates infullwithinthisParagraph iii

ThePlanwillnotcreditanHourofServiceundermorethanone oftheaboveParagraphs i ii or iii Acomputationperiod forpurposesofthisSection140isthePlanYear Yearof Service period BreakinServiceperiodorotherperiod as


determined underthePlanprovisionforwhichthePlanis measuringanEmployeesHoursofService ThePlanwill resolveanyambiguitywithrespecttothecreditingofanHourof Servicein favoroftheEmployee

A MethodofCreditingHoursofService TheEmployer mustelect initsAdoptionAgreementthemethodthePlanwill use increditinganEmployeewithHours ofServiceandthe purposeforwhichtheelectedmethodwillapply

1 ActualMethod UndertheActualMethodas determined fromrecords anEmployeereceivescredit forHours ofServiceforhoursworkedandhoursforwhich theEmployermakes paymentorforwhichpaymentisduefromtheEmployer

2 EquivalencyMethod UnderanEquivalencyMethod foreachequivalencyperiodforwhichthePlan wouldcredit the Employee withatleastoneHourofService thePlan willcredit theEmployeewith 1 10HoursofServiceforadailyequivalency 2 45HoursofServiceforaweeklyequivalency3 95HoursofServiceforasemimonthly payrollperiod

equivalency and 4 190HoursofServiceforamonthlyequivalency

3 ElapsedTimeMethod UndertheElapsedTime Method anEmployeereceivescreditforServiceforthe aggregateofall timeperiods regardlessoftheEmployees actualHoursofService commencingwiththeEmployees EmploymentCommencementDate orwithhisherRe employmentCommencementDate andending onthedatea BreakinServicebegins AnEmployeesEmploymentCommencement DateorhisherRe employmentCommencement Datebeginsonthefirst dayheshe performsan HourofServicefollowingemploymentorreemployment In applyingthe ElapsedTimeMethod thePlanwillcreditan EmployeesServiceforanyPeriodofSeveranceoflessthan 12consecutivemonthsandwillexpress fractionalperiodsof Serviceindays

i ElapsedTime BreakinService Under the ElapsedTimeMethod aBreakinServiceisaPeriod of Severance ofatleast 12consecutivemonths Inthecaseofan Employee whoisabsent fromworkformaternityorpaternityreasons the12consecutivemonthperiodbeginningonthefirst anniversaryofthefirstdatethe Employeeisotherwiseabsent fromServicedoesnotconstitutea BreakinService

ii ElapsedTime PeriodofSeverance A Period ofSeveranceisacontinuousperiodoftimeduringwhich theEmployeeisnotemployedbytheEmployer Thecontinuous periodbeginsonthedatetheEmployee retires quits is discharged ordiesorifearlier thefirst12monthanniversaryof thedateonwhichtheEmployeeotherwiseisabsent from Serviceforanyotherreason includingdisability vacation leaveofabsence layoff etc

B Maternity PaternityLeaveFamilyandMedicalLeave Act SolelyforpurposesofdeterminingwhetheranEmployeeincurs aBreakinServiceunderanyprovisionofthisPlan the Plan mustcredit HoursofServiceduringtheEmployeesunpaidabsenceperiod 1 duetomaternity orpaternity leave or 2 as requiredundertheFamilyandMedicalLeaveAct An Employeeisonmaternityorpaternity leaveif theEmployees absenceisduetotheEmployeespregnancy thebirthofthe Employeeschild the placementwith theEmployeeofan adoptedchild orthecareoftheEmployeeschildimmediately

followingthechildsbirth orplacement ThePlancreditsHours ofServiceunderthisSection140B onthebasisofthenumber ofHoursofServiceforwhichtheEmployeenormallywould receivecreditor ifthePlancannot determinethenumberof HoursofServicetheEmployeewouldreceivecreditfor onthe basisof8hoursperdayduringtheabsenceperiod ThePlan will credit onlythenumber notexceeding501 ofHoursofService necessaryto preventanEmployeesBreakinService ThePlan creditsallHoursofServicedescribed inthisSection 140B to the computationperiodinwhichtheabsenceperiodbeginsor if the EmployeedoesnotneedtheseHoursofServicetopreventa BreakinServiceinthe computationperiodinwhichhisher absenceperiodbegins thePlan creditstheseHoursofServiceto theimmediately followingcomputationperiod

C QualifiedMilitaryService HourofServicealsoincludes any ServicethePlanmust creditforcontributionsandbenefitsin order tosatisfythecreditingofServicerequirementsofCode 414 u

141 InsuranceCompany Insurancecompanymeansthe insurancecompany whichissuesorprovidestheAnnuityContract andwhichacceptsthetermsofthePlan byexecutingtheAdoptionAgreementorbyexecutingtheAnnuityContract oraseparatewrittendocument

142 IRS IRSmeanstheInternal Revenue Service

143 LeasedEmployee LeasedEmployeemeansan individual whootherwiseisnotanEmployeeoftheEmployerwho pursuanttoanagreementbetweentheEmployer andany otherperson the leasingorganization hasperformedservices fortheEmployer orfortheEmployerandanypersonsrelated totheEmployerwithinthemeaning ofCode 144 a 3 ona substantially fulltimebasis foratleastoneyearandwho performssuchservicesunder primarydirectionorcontrolofthe Employerwithin themeaningofCode 414 n 2 Exceptas described inSection143 A aLeasedEmployeeisan Employeeforpurposesofnondiscriminationtestingunder Sections 405to409ofthePlanandthe Compensation ofthe LeasedEmployeeincludesCompensationfromthe leasingorganization whichisattributableto servicesperformedforthe Employer However aLeasedEmployeecannotbeaParticipantinhisorhercapacityasaLeasedEmployee andCompensationtheleasingorganization paystotheLeasedEmployeeisnot Compensationforany purposeunderthisPlan exceptapplyingSections 405to409

A SafeHarborPlanException ALeasedEmployeeisnot anEmployeeif theleasingorganization coverstheemployeein a safeharborplanand priorto applicationofthissafeharbor planexception 20 orfeweroftheNHCEs excluding those NHCEswhodo notsatisfythe substantially fulltime standard ofCode 414n 2 B areLeasedEmployees Asafeharbor planisaMoneyPurchasePension Planprovidingimmediate participation fullandimmediate vesting andanonintegratedcontribution formulaequalto atleast 10 oftheemployees compensation withoutregardto employmentbytheleasingorganizationonaspecifieddate Thesafeharborplanmust determinethe10 contributiononthebasisofcompensationas definedinCode 415c 3 includingElective Contributions

B OtherRequirements ThePlanmustapplythisSection 143inamannerconsistentwithCode 414 n and414 o and the regulationsissuedunderthose Codesections

403b Prototype Plan

144 LimitationYear LimitationYear meansthe consecutivemonthperiodthe EmployerspecifiesinitsAdoptionAgreementasapplicableto allocationsunderArticleIV Ifthe Employerelects thesamePlanYearandLimitationYear the LimitationYear isalways a12consecutivemonthperiod evenif thePlanYearisa shortperiod unlesstheshortPlan Yearresults fromanamendment inwhichcase theLimitationYearalsoisa short year IftheEmployeramendstheLimitationYeartoa different12 consecutivemonthperiod thenewLimitationYear mustbeginona datewithintheLimitationYearforwhichthe Employer makesthe amendment creatingashortLimitation Year

145 MatchingContributionMatchingContribution means acontributiontheEmployermakeson accountof Elective Deferrals orEmployeeContributionsundera 403b Plan MatchingContributionsalsoincludeParticipantforfeitures allocated onaccountofsuch Elective Deferrals

A DiscretionaryMatchingContribution DiscretionaryMatchingContributionmeansa MatchingContributionwhich the Employer initssolediscretionelects to maketo thePlan TheEmployer retainsdiscretionovertheDiscretionaryMatchingContributionamount formula s thelimits on Elective Deferrals orEmployee Contributionssubjectto match theperParticipantmatchallocationlimit s andthetimeperiodapplicable to anymatchingformula s excepttotheextent of limitations thattheEmployerotherwiseelects initsAdoptionAgreement

146 NonelectiveContribution NonelectiveContribution means afixedordiscretionaryEmployerContributionwhich is notaMatchingContribution

A QNEC QNECmeansa qualifiedNonelectiveContribution which is100 Vestedatall timesandwhichissubject tothe distributionrestrictionsdescribedinSection601D NonelectiveContributionsarenot100 Vestedatalltimesif thecontributionsaresubjectto avestingschedule AnyNonelectiveContributionsallocated toaParticipantsQNECAccountunderthePlanautomatically satisfyand aresubjectto theQNEC definition includingtherequirement tobe100 Vested

147 NHCE NHCEmeansanonhighlycompensatedemployee whichisanyEmployeewhoisnotanHCE

148 Nontransferable Annuity Nontransferable Annuity means anannuitycontractwhichbyitstermsprovidesthatit maynotbesold assigned discounted pledged ascollateralfora loanorsecurityforthe performanceofanobligationorforany purpose toanypersonotherthanthe insurancecompany Ifthe Plan distributesanannuitycontract thecontractmustbea Nontransferable Annuity

149 Participant ParticipantmeansanEligibleEmployeewhobecomesaParticipantinaccordancewiththeprovisionsof Section201

150 Plan Planmeansthe403 b Planestablished or continuedbytheEmployer inthe formofthisPrototypePlan includingtheAdoptionAgreementunderwhich theEmployerhas electedtoestablishthisPlanandanyAddendumthereto ThePlan includestheFundingVehicleDocumentationunder Section801B ThePlanisnotintendedtobeaCode 401 a 403 a or457 b plan TheEmployermustdesignatethename ofthePlan initsAdoptionAgreement AnEmployermay


403b Prototype Plan

execute morethanoneAdoptionAgreementofferedunderthis Plan eachofwhichwillconstitutea separatePlan establishedor continuedbythatEmployer ThePlancreatedbyeachadopting EmployerisaseparatePlan independent fromtheplanofany otheremployeradoptingthis PrototypePlan Allsection references withinthisbasicplandocumentarePlan section references unlessthecontextclearlyindicatesotherwise The Plan AdministratororaVendorora designeethereof as appropriate mayperform anyactionthePlan istoperform hereunder

151 PlanAdministrator PlanAdministratormeansthe EmployerunlesstheEmployerdesignatesanotherpersonor personsto holdthepositionofPlanAdministrator Any person s theEmployerappointsasPlanAdministratormayor maynotbeParticipantsin thePlan Inaddition toitsother duties thePlanAdministratorhasfullresponsibility forthe Planscompliancewiththe reportinganddisclosure rulesunder ERISA asapplicable IftheEmployeristhePlanAdministrator anyrequirement underthePlan forcommunicationbetween the EmployerandthePlanAdministratorautomaticallyisdeemed satisfied andtheEmployerhasdiscretion todeterminethe mannerofdocumentinganydecisiondeemed tobe communicated underthisprovision

152 PlanYear PlanYearmeansthe consecutivemonth periodtheEmployerspecifiesin itsAdoptionAgreement

153 ProtectedBenefit ProtectedBenefitmeansany accrued benefit describedinTreas Reg 1411d 4 including any optional formofbenefit providedunder thePlanwhichmay not exceptinaccordancewithsuchRegulations bereduced eliminatedormadesubjecttoEmployerdiscretion

154 PublicSchoolEmployeePerformingServicesfor aPublicSchool PublicSchoolmeansaState sponsored educationalorganizationunderCode 170b 1 A ii relating to educationalorganizations thatnormallymaintaina regular facultyandcurriculumandnormallyhavea regularlyenrolled bodyofpupilsorstudents inattendancewherethe educational activitiesare regularlycarriedon EmployeePerforming Services ataPublicSchoolmeansanEmployeeperforming servicesasanemployeeataPublicSchool provided thatthe Employeescompensation ispaidbytheState Aperson occupying anelectedorappointivepublicofficeisnotan EmployeePerformingServicesforaPublicSchoolunlessthe officeisonethatonemayholdonlyifheshehasreceived training orisexperiencedin thefieldofeducation

155 QDRO QDROmeansaqualifieddomesticrelations orderunderCode 414 p

156 QualifiedMilitaryService QualifiedMilitary ServicemeansqualifiedmilitaryserviceasdefinedinCode 414 u 5 Notwithstandinganyprovision inthePlantothe

contrary asto QualifiedMilitaryService thePlanwillcredit ServiceunderSection140 C theEmployerwillmake contributions tothePlanand thePlanwillprovidebenefits in accordance withCode 414 u

157 RestatedPlan ARestatedPlanmeansaplanthe Employeradopts insubstitutionfor andinamendmentof an existingplan astheEmployerelects initsAdoptionAgreement TheprovisionsofthisPlan asaRestated Plan applysolelyto anEmployeewhoseemploymentwiththe Employer terminates onorafter therestatedEffectiveDateofthePlan Ifan Employeesemploymentwith theEmployer terminatesprior to the restatedEffectiveDate thatEmployeeisentitled tobenefits underthePlanasthePlanexistedonthedateoftheEmployees terminationofemployment

158 RetirementIncomeAccount RIA Retirement IncomeAccount or RIA meansaDefinedContributionPlan

B Compensation ASalaryReduction Agreementmust specify thedollaramountofCompensationorthe percentageof Compensation theParticipantwishestodefer TheSalaryReduction Agreementwillapply 1 onlytoCompensationwhich becomescurrentlyavailableaftertheeffectivedateofthe Salary Reduction Agreement and 2 toallElective Deferral Compensation orSalaryReductionAgreement Compensationas theEmployerelects initsAdoptionAgreement unlessthe ParticipantinhisherSalary Reduction Agreementelects to applytheAgreementonlytoalesseramountofsuch Compensation

C AdditionalRules ThePlaninthePlansSalaryReduction Agreementform orinaSalary Reduction Agreementpolicywillspecifyadditionalrulesandrestrictionsapplicabletoa ParticipantsSalaryReduction Agreement Anysuchrulesandrestrictionsmustbeconsistentwith thePlanandwithApplicableLaw

162 SeparationfromServiceSeverancefrom Employment SeparationfromServicemeansaneventafterwhich theEmployeenolongerhasanemploymentrelationshipwith theEmployermaintainingthisPlanorwithaRelatedEmployer ThePlanappliesSeparationfromServiceforallpurposes exceptasotherwiseprovided For purposesofdistribution ofRestricted Balances inArticleVI theapplicationofPost SeveranceCompensationinArticleIIIandlook back period distributionsunderArticleX thePlanwillapplythe definition ofSeverancefromEmploymentunderEGTRRA 646 asmodifiedCode 415 h

163 Service ServicemeansanyperiodoftimetheEmployee isintheemployoftheEmployer includingany


establishedormaintainedbyaChurchRelatedOrganization to provide 403b benefits foritsEmployeesortheirBeneficiaries ora selfemployedminister toprovide403 b benefits for himself orherself UnderanRIA i thereisaseparateaccountingfortheRIAsinterestin theunderlying assetssoasto distinguish theRIAsinterestinsuchassetsfromanyother interest therein ii investmentperformance isbasedonthe gains andlossesoftheRIAsassets iii assetsmaynotbeused for ordivertedto purposesotherthanfortheexclusivebenefit ofParticipantsand Beneficiaries and iv theEmployer inits AdoptionAgreementmustelect totreat thePlanasanRIA See Section805

159 RolloverContribution ARolloverContribution means anamountofcashorproperty includingaParticipant loanfromanother plan which theCodepermitsanEligible EmployeeorParticipanttotransferdirectlyorindirectlytothis Plan fromanotherEligibleRetirementPlan withinthemeaningofCode 402 c 8 B and Section608D 2

160 SafeHarborContributionAdditionalMatchingContribution SafeHarborContributionmeansa SafeHarbor NonelectiveContributionoraSafeHarborMatching Contribution astheEmployerelects initsAdoptionAgreementAdditionalMatchingContribution meansastheEmployerelects in itsAdoptionAgreement SeeSection304

161 SalaryReduction Agreement ASalaryReduction AgreementmeansaParticipantswrittenelectionto make Elective DeferralstothePlan madeontheformthePlan providesforthispurpose

A EffectiveDate ASalary Reduction Agreementmaynotbe effectiveearlier thanthefollowingdatewhichoccurslast 1 underArticle II theParticipantsEntry Dateor inthecaseofa rehiredEmployee hisherreparticipationdate 2 the executiondateoftheSalary Reduction Agreement 3 thedate theEmployeradopts the403 b Plan or 4 theEffectiveDate ofthe403 b Plan

403b Prototype Plan

periodtheEmployeeisonanunpaid leaveofabsenceauthorized bytheEmployerunder auniform nondiscriminatory policy applicable toallEmployees

A RelatedEmployer Service SeeSection127 A

B Service withaPredecessor Employer ThePlandoesnot credit Servicewithapredecessoremployer unlesstheEmployer in itsAdoptionAgreement orinaParticipationAgreement if applicable electstocreditdesignatedpredecessoremployer Serviceandspecifiesthe purposes forwhich thePlanwillcredit service withthatpredecessoremployer UnlesstheEmployer underitsAdoptionAgreementprovidesforthispurposespecificEntryDates anEmployeewhosatisfies thePlanseligibility condition s byreasonofthecreditingofpredecessorservice willenterthePlaninaccordancewiththeprovisions ofArticle IIasiftheEmployeewereareemployedEmployeeonthefirst daythePlancreditspredecessorservice

164 State Statemeansa State apolitical subdivisionof a State orany agencyofinstrumentalityofaState andincludes theDistrictofColumbia Indeterminingwhetheranindividual isPerforming Servicesfora PublicSchool aStateincludesan Indiantribalgovernment

165 SuccessorPlan SuccessorPlanmeansaplanin which atleast 50 oftheEligibleEmployeesofthefirstPlan Yearwereeligibleunderanother 401m Planmaintainedbythe Employerin thepriorPlan Year

166 Typeof403 b Plan Typeof403b Planmeansthe typeof403 b PlantheEmployer elects initsAdoption Agreement

A CustodialAccount Plan ACustodialAccountPlanmeans a 403b Planwhichinvests contributionsinregulated investmentcompanywithinthemeaningofCode 851a held

byaCustodian Mutual Funds and whichsatisfies the requirementsofCode 403 b 7

B AnnuityContractPlan AnAnnuityContractPlanmeans a 403b Planwhichinvests contributionsinAnnuityContracts and whichsatisfies therequirementsofCode 403 b 1

C CombinationAnnuityContractandCustodialAccount Plan ACombinationAnnuityContractandCustodial Account Plan meansa403 b Planwhich investscontributionsinMutual Funds andAnnuityContractsandwhichsatisfies therespectiverequirementsofCode 403 b 1 and b 7

D RetirementIncomeAccount RIA Plan ARetirement Income AccountPlanmeans a403 b Planwhichholdsand invests contributionsinanaccount which satisfies the requirementsofCode 403 b 9

167 TaxableYear TaxableYearmeansthe taxableyear ofaParticipant

168 Vested Vestedmeans aParticipantoraBeneficiaryhas anunconditionalclaim legallyenforceableagainst thePlan totheParticipantsAccount BalanceorAccrued Benefitortoa portionthereofif not100 vested

169 USERRA USERRAmeanstheUniformed Services Employment andReemploymentRights Actof1994 as amended

170VendorVendor meanstheCustodian theInsurance Company orin thecaseofanRIA thepersonorentityholdingtheRIAassets asthecontext requires WithregardtoaFundingVehicle theVendoristheproviderofthatFunding Vehicle Withregardto aParticipant theVendoristheproviderofanyFunding VehicleholdingallorpartoftheParticipantsAccount


403b Prototype Plan

ARTICLEII ELIGIBILITYANDPARTICIPATION

201 ELIGIBILITY EachEligibleEmployeebecomesa ParticipantinthePlaninaccordancewiththeeligibilityconditions theEmployerelects initsAdoptionAgreement The Employermayelectdifferent ageandserviceconditions for different Contribution TypesunderthePlan

A ElectiveDeferrals UniversalAvailability AnEmployeeotherthananExcludedEmployee whichthe Employermayproperly excludefrommakingElectiveDeferralsunderCode 403b mustbecome aParticipantintheElective Deferral

portionofthe Planonhisherfirstdayofemployment withthe Employer or if later theEffectiveDateofthePlan

B NonelectiveandMatching Theprovisions ofthis Section 201 B applytoEmployerContributionsandEmployeeContributions anddo notapplyto ElectiveDeferrals

1 EligibilityConditions TheEmployerin itsAdoptionAgreementwillelect theageandserviceconditions applicable to EmployerContributionsorEmployeeContributions ifanyForpurposesofanEligibleEmployeesparticipationin EmployerContributionsorEmployeeContributions thePlan maynotimposeanagecondition exceedingage21andmaynot requirecompletion ofmorethanoneYearofService exceptunderSection202E

2 NewPlan AnyEligibleEmployeewho hassatisfied thePlanseligibilityconditionsandwhohasreachedhisher EntryDateasoftheEffectiveDateiseligibletoparticipate asof theEffectiveDate assuming theEmployercontinuestoemploytheEmployeeonthatdate AnyotherEligibleEmployeebecomeseligible toparticipate 1 uponsatisfactionofthe eligibilityconditions andreachinghisherEntryDate or 2 uponreachinghisherEntryDate if suchEmployeehadalreadysatisfiedtheeligibilityconditions prior totheEffectiveDate

3 RestatedPlan IfthisPlan isaRestatedPlan each EmployeewhowasaParticipant inthePlanonthedaybefore the restatedEffectiveDatecontinuesasaParticipantinthe Restated Plan irrespectiveofwhetherhe shesatisfiesthe eligibilityconditionsoftheRestatedPlan unlesstheEmployerprovidesotherwiseinitsAdoptionAgreement

202 APPLICATIONOFSERVICECONDITIONS The PlanAdministratorwillapplythisSection 202inadministeringthePlanseligibilityserviceconditions forEmployerContributionsandEmployeeContributions ifany This Section willnotapplyto ElectiveDeferrals

A DefinitionofYearofService AYearofServicefor purposesofanEmployeesparticipationinthePlan means the applicableEligibilityComputation PeriodunderSection 202 C duringwhichthe Employeecompletesthenumberof HoursofService notexceeding1000 theEmployerspecifiesin itsAdoptionAgreement withoutregard towhetherthe Employercontinuestoemploythe Employeeduringtheentire EligibilityComputationPeriod

B CountingYearsofService Forpurposesofan EmployeesparticipationinthePlan thePlancountsallofan EmployeesYearsofService exceptasprovidedinSection 203

C Initialand SubsequentEligibilityComputationPeriods Ifthe Planrequiresone YearofServiceforeligibility andan Employeedoes notcompleteone YearofServiceduringthe InitialEligibilityComputationPeriod the Planmeasures SubsequentEligibilityComputation Periodsinaccordancewith theEmployerselectioninitsAdoptionAgreement IfthePlan measuresSubsequentEligibilityComputationPeriodsonaPlan Yearbasis anEmployeewhoreceivescredit fortherequirednumber ofHoursofServiceduringthe InitialEligibilityComputation Periodand alsoduringthe firstapplicablePlan YearreceivescreditfortwoYearsofServiceunderArticleII

1 DefinitionofEligibilityComputationPeriod An EligibilityComputationPeriodisa12 consecutivemonth period

2 DefinitionofInitialEligibilityComputationPeriod The InitialEligibilityComputation Period istheEmployees AnniversaryYearwhichbeginsontheEmployeesEmploymentCommencementDate

3 DefinitionofAnniversaryYear AnEmployees AnniversaryYear isthe12consecutivemonth period

beginningontheEmployeesEmploymentCommencement Date oronanniversariesthereof

4 Definitions ofEmploymentCommencement Date ReEmploymentCommencement Date AnEmployees Employment CommencementDate isthe dateon whichthe Employee firstperformsanHourofServicefortheEmployerAnEmployeesReEmployment Commencement Date isthe dateonwhichtheEmployeefirst performsanHourofService fortheEmployerafter theEmployerreemploystheEmployee

5 DefinitionofSubsequentEligibilityComputationPeriod ASubsequentEligibilityComputationPeriodisanyEligibility ComputationPeriodaftertheInitialEligibilityComputation Period astheEmployer elects initsAdoptionAgreement

D EntryDate TheEmployer inits AdoptionAgreementelects theEntryDate s andelectswhether suchEntryDate s areretroactive coincidentwithornextfollowinganEmployees satisfactionofthePlanseligibilityconditions TheEmployer mayelect toapplydifferentEntryDates todifferent ContributionTypes

1 DefinitionofEntryDate TheEntryDate isthe date uponwhichanEligibleEmployeewhohassatisfiedthe Plans eligibility requirementscommencesparticipationinthePlan providedtheEmployeremploys theEmployeeonsuchDate

2 Maximum delayinparticipation AnEntryDate maynotresultinanEligibleEmployee whohassatisfiedthe Planseligibilityconditions beingheldoutofPlan participationlongerthansix months orifearlier thefirstdayofthenextPlan Year followingcompletion ofthemaximumeligibilityrequirements

E AlternativeServiceConditions TheEmployer inits AdoptionAgreement mayelect to imposeforeligibilitya conditionoflessthanoneYearofServiceorofmorethanone YearofService butnotexceeding twoYearsofService Ifthe


403b Prototype Plan

Employerelectsanalternative Servicecondition tooneYear of ServiceortwoYearsofService theEmployermustelect inits AdoptionAgreementtheHourofServiceandother requirement s ifany after theEmployeecompletesoneHour ofService Underanyalternative Service conditionelection the Plan maynotrequireanEmployeetocompletemorethanone YearofService 1000HoursofServicein12consecutive months ortwoYearsofServiceifapplicable

1 Vestingrequirement IftheEmployerelectsto impose morethanaoneYearofServiceeligibilitycondition the Plan Administratormustapply100 vestingonany Employer Contributions andtheresultingAccounts subjecttothat eligibilitycondition

2 OneYearofServicemaximumforspecified Contributions ThePlan maynotrequiremorethanoneYearof Serviceforeligibilityforan EligibleEmployeetoreceiveSafe HarborContributions

F EquivalencyorElapsedTime IftheEmployerinits AdoptionAgreement electstoapplytheEquivalencyMethodor theElapsedTimeMethodinapplyingthePlanseligibility Service condition thePlanAdministratorwillcreditService in accordancewithSections140A 2 and 3

203BREAKINSERVICE PARTICIPATION ThePlan Administratorwillapplythis Section203ifanyBreak in Serviceruleapplies underthePlan TheBreakinServicerules donotapplytoElectiveDeferrals

A DefinitionofBreakinService Forpurposesofthis ArticleII anEmployeeincursa BreakinServiceifduringanyapplicableEligibilityComputation Periodhe shedoesnot completemorethan500HoursofServicewith theEmployer TheEligibilityComputationPeriodunderthisSection203 A is thesameastheEligibilityComputationPeriodthePlanuses to measureaYearofServiceunderSection202 IfthePlan applies theElapsedTimeMethodofcreditingServiceunder Section 140A 3 aParticipant incursa BreakinService if theParticipanthasa PeriodofSeveranceofatleast12 consecutivemonths

B TwoYearEligibility IftheEmployerundertheAdoption AgreementelectsatwoYearsofServiceeligibilitycondition an Employeewhoincurs aoneyearBreakinServiceprior to completingtwoYearsofService 1 isanewEmployee onthe date heshefirstperformsanHourofServicefortheEmployer after theBreakinService 2 thePlan disregardsthe EmployeesServicepriorto theBreakinService and 3 the Employee establishesanewEmploymentCommencementDate forpurposesoftheInitialEligibilityComputationPeriodunder Section202 C

C USERRA AnEmployeewhohascompleted Qualified MilitaryServiceandwhotheEmployerhasrehiredunder USERRA doesnotincuraBreakinServiceunderthePlanby reasonoftheperiodofsuchQualifiedMilitaryService

D OneYearHold OutRuleandRule ofParity Participation ForpurposesofPlan participation thePlan does notapplythe oneyearholdoutrule underCode 410 a 5 C orthe ruleofparity underCode 410 a 5 D unlessthe EmployerinanAddendumspecifiesthat oneorbothofthese rulesapply

Employeeisnottreatedasanewhire

205CHANGEINEMPLOYMENT STATUS ThePlan AdministratorwillapplythisSection205if theEmployerinits AdoptionAgreementelectedtoexcludeanyEmployeesas Excluded Employees

A ParticipantBecomesanExcludedEmployee Ifa ParticipanthasnotincurredaSeparationfromServicebut becomesanExcludedEmployee duringtheperiodofexclusion theExcludedEmployee i willnotshare intheallocationof anyEmployer ContributionsorParticipantforfeitures basedon Compensation paidtotheExcludedEmployeeduringtheperiodofexclusion ii maynotmakeEmployeeContributionsor RolloverContributions and iii maynotmakeElective Deferrals astoCompensation paidtotheExcludedEmployeeduringtheperiodofexclusion

1 Vesting accrual BreakinServiceandEarnings A ParticipantwhobecomesanExcludedEmployeeunderthis Section205 A continues a toreceiveServicecreditfor vestingunderArticleVforeachincludedvestingYearof Service b to receiveServicecreditforapplyinganyallocation conditionsunderSection306astoEmployerContributions accruingforanynon excludedperiod c toreceiveService credit inapplyingtheBreakinServicerules and d toshare fullyinEarningsunderArticleVII

2 Resumption ofEligibleEmployeestatus Ifa ParticipantwhobecomesanExcludedEmployeesubsequently resumesstatusasanEligibleEmployee theParticipantwill participate inthePlan immediatelyuponresumingeligiblestatus subjecttotheBreakinServicerules ifapplicable under Section203


204PARTICIPATIONUPONREEMPLOYMENT The provisionsofParagraphs A B and C ofthisSection204 applytoEmployerContributions AnEmployeewhoincursa SeparationfromService willenterorreenterthePlanasa Participant forpurposesofElective DeferralsonhisherRe employmentCommencementDate provided hesheisnotan Excluded Employee

A RehiredParticipantImmediateReEntry AParticipantwho incursaSeparationfromServicewillreenterthePlanasa ParticipantonthedateofhisherRe EmploymentCommencement Date providedhesheisnotanExcluded Employee subjecttoanyBreakinServicerule ifapplicableunderSection203

B RehiredEligible EmployeeWhoHadSatisfied Eligibility AnEligibleEmployeewhosatisfies thePlans eligibility conditions butwhoincurs aSeparationfromService prior tobecomingaParticipant subjecttoanyBreakinService rule ifapplicable underSection203 willbecomeaParticipanton thelaterof 1 theEntryDateonwhich heshewouldhave enteredthePlanhadheshenotincurredaSeparationfrom Service or 2 hisherRe Employment CommencementDate

C RehiredEligibleEmployeeWhoHadNotSatisfied Eligibility AnEligibleEmployee whoincursaSeparationfrom Serviceprior tosatisfyingthePlanseligibilityconditions becomesaParticipantinaccordancewith theEmployers AdoptionAgreementelections ThePlanAdministrator for purposes ofapplyinganyshift intheEligibilityComputationPeriod takesintoaccount theEmployeespriorServiceand the

403b Prototype Plan

B Excluded EmployeeBecomesEligible IfanExcluded EmployeewhoisnotaParticipant becomesanEligible Employee 1 heshewillparticipate immediately inthe ElectiveDeferralportionofthePlan and 2 he shewill participate immediately intheEmployerContributionportion of thePlanifheshehassatisfiedthePlanseligibilityconditions and wouldhavebeenaParticipanthadheshenotbeenan

Excluded EmployeeduringhisherperiodofService An Excluded EmployeereceivesServicecreditforeligibility for allocationconditionsunderSection306 butthePlan disregardsCompensation paidwhileexcluded andforvestingunder ArticleVforeachincludedvestingYearofService notwithstanding theEmployeesExcludedEmployeestatus


403b Prototype Plan

ARTICLE III PLANCONTRIBUTIONSANDFORFEITURES

301 CONTRIBUTIONTYPES TheEmployerinits AdoptionAgreement willelect theContributionType s andanyformulas allocationmethods conditions andlimitations applicable thereto exceptwherethePlanexpressly reserves discretiontotheEmployerortothePlanAdministrator

A ApplicationofLimits TheEmployerwillnotmakea contribution toaFundingVehicleforanyPlanYeartothe extent thecontributionwouldexceedanyArticleIVlimitor otherPlanlimit

B CompensationforAllocationsLimit ThePlan will allocate allEmployerContributionsandElectiveDeferrals basedonthedefinitionofCompensationthe Employerelects in itsAdoptionAgreementforaparticular ContributionType Except foraPlan maintainedbyaChurch the Plan Administratorinallocatingsuch contributionsmustlimiteach ParticipantsCompensationtotheamountdescribed inSection 112 F

C AllocationConditions ThePlanAdministratorwill allocateEmployerContributionsonlytothoseParticipantswho satisfythePlansallocation conditionsunder Section306 if any fortheContributionTypebeingallocated

D TimeofPaymentofContribution TheEmployermay payEmployerContributionsforany PlanYear inoneormore installmentswithoutinterest UnlessotherwiserequiredbyapplicablecontractorApplicable Law theEmployermaymake anEmployerContributiontothePlanoraparticularPlan Year atsuchtimes astheEmployerinitssolediscretiondetermines IftheEmployermakes acontributionforaparticular Plan Year after thecloseofthatPlanYear theEmployerwilldesignatethe Plan YearforwhichtheEmployerismakingtheEmployerContribution ThePlanwillallocatethecontribution accordingly

E ReturnofEmployerContribution TheEmployercontributes tothePlan onthe condition itscontributionisnot duetoamistakeoffact

1 Requestforcontributionreturn timing The Vendor uponwrittenrequestfromtheEmployer mustreturnto theEmployer theamountoftheEmployer ContributionmadebytheEmployerbymistakeoffact TheVendorwillnotreturnanyportionofthe EmployerContribution undertheprovisionsof thisSection301 E morethan oneyearafter theEmployermadethecontributionbymistakeoffact

2 Earnings TheVendorwillnotincrease theamountof the EmployerContributionreturnable underthisSection301E foranyEarningsattributableto thecontribution buttheVendor willdecreasetheEmployerContributionreturnable foranylossesattributabletotheContribution

3 Evidence TheVendormayrequiretheEmployer to furnishtheVendorwhateverevidence theVendordeems necessarytoenable theVendortoconfirmthe amount the Employerhasrequestedbereturnedisproperlyreturnableunder ApplicableLaw

F FrozenPlans TheEmployerinitsAdoptionAgreement orinanEmployerresolution mayelect totreat thePlanasa

Frozen Plan UnderaFrozen Plan theEmployerandthe ParticipantswillnotmakeanycontributionstothePlan A Frozen Plan remainssubjecttoallexclusion andreporting requirementsexceptasApplicable Law otherwiseprovidesother thanthoserelated torequiredfunding andthePlanprovisionscontinue ineffectuntil theEmployer terminatesthePlan An EligibleEmployeewillnotbecomea ParticipantinaFrozen Plan afterthe datethePlan becomesaFrozen Plan

302 ELECTIVEDEFERRALS AParticipantsElective Deferrals willbemadepursuanttoaSalary Reduction AgreementunlesstheEmployer elects initsAdoptionAgreementtoapplytheAutomaticDeferralprovisionunder Section302 B

A Limitations ExceptasdescribedbelowregardingCatch UpDeferrals theEmployer initsAdoptionAgreementmust elect thePlanlimitations ifany whichapplytoElective Deferrals orseparatelyto PreTaxDeferralsortoRoth Deferrals ifapplicable SuchPlan limitationsareinaddition to those mandatorylimitationsimposedunderArticleIVandunder Applicable Law Inapplyingany suchadditionalPlan limitation the PlanAdministratorwilltakeintoaccount the CompensationforElective Deferralpurposes theEmployer elects inthe AdoptionAgreement ThePlaninthe SalaryReduction AgreementformorinaSalaryReduction Agreementpolicy mayspecify limitsandconditionsapplicable toSalaryReduction Agreements consistentwithApplicable Law See Section304C 2 regardinglimitsonElective Deferralsunder a safeharborplan SolelyforpurposesofestablishingaPlan limitonElectiveDeferralsunderSection302 E relatingto CatchUpDeferrals thePlanAdministratormayestablishor changeaPlan limitonElective DeferralsfromtimetotimebyprovidingnoticetotheParticipantsasisconsistentwith Applicable Law Anysuch limitchangemade duringa Plan Yearappliesonlyprospectively

B AutomaticDeferrals TheEmployer initsAdoptionAgreementmayelect toapplythe AutomaticDeferralprovisionsofthisSection302B

1 DefinitionofAutomaticDeferral AnAutomatic DeferralisanElective Deferralthatresultsfromtheoperationof thisSection302B Under theAutomaticDeferral the Employerautomaticallywillreducebythe AutomaticDeferral AmounttheCompensationofeachParticipantwhoseElective Deferrals withoutregardtowhethersuchElective Deferralsare PreTax DeferralsorareRothDeferrals fortheperiodaffected bythe AutomaticDeferralarenotatleastequaltotheAutomatic DeferralAmount ThePlanAdministratorwillnotapplythe AutomaticDeferraltothoseParticipants a whoseElective Deferrals areinamountequaltoorgreaterthantheAutomatic DeferralAmount or b whotimelymakeaContraryElection underSection302B 4

2 DefinitionofAutomaticDeferral AmountIncreases TheAutomatic DeferralAmountisthe amountofAutomaticDeferralwhichthe Employerelects inits AdoptionAgreement TheEmployer initsAdoptionAgreement mayelect toapplya scheduledincreasetothe Automatic DeferralAmount IfaParticipanthaselectedtodeferanamount which islessthantheAutomaticDeferralAmounttheEmployerhas electedinitsAdoptionAgreement theAutomaticDeferral


403b Prototype Plan

AmountunderthisSection302B includesonlythe incrementalamountnecessarytoincreasetheParticipants Elective DeferraltoequaltheAutomaticDeferral Amount including anyscheduledincreasesthereto

3 Employees orParticipantssubjecttoAutomatic Deferral If theEmployerelects toapplytheAutomatic Deferral theEmployerin itsAdoptionAgreementwillelect whichParticipantsorEmployeesare affectedbytheAutomatic DeferralontheEffectiveDate thereofandwhichParticipants if any arenotsubjecttotheAutomaticDeferral

4 DefinitionofContraryElection AContraryElection isa Participantselectionmadeafter theEffectiveDateofthe AutomaticDeferralnottodeferanyCompensationorto deferan amountwhichismoreorlessthantheAutomaticDeferral Amount

5 EffectiveDateofContraryElection AParticipants ContraryElectiongenerallyiseffectiveasofthefirstpayroll periodwhichfollowstheParticipantsContraryElection However aParticipantmaymakeaContraryElection whichis effective a forthefirstpayrollperiodinwhichhe she becomesa ParticipantiftheParticipantmakesaContrary Election withinareasonableperiodfollowingtheParticipants Entry Dateandbeforethe Compensation towhich theElection appliesbecomescurrentlyavailable or b forthefirstpayroll periodfollowingtheEffectiveDateoftheAutomaticDeferral if theParticipantmakesaContrary Electionnotlaterthanthe Effective DateoftheAutomaticDeferral AParticipantwho makes aContraryElectionisnotthereaftersubjecttothe AutomaticDeferralortoany scheduledincreasesthereto even if theParticipant laterrevokesormodifiestheContraryElection AParticipantsContraryElectioncontinuesineffectuntilthe Participantsubsequently changeshisherSalaryReduction Agreement

6 AutomaticDeferralelectionnotice IftheEmployer in itsAdoptionAgreementelectstheAutomaticDeferral the Plan Administratormustprovideanotice consistent with ApplicableLaw to eachEligibleEmployeewhichexplainsthe effectoftheAutomaticDeferral andaParticipantsrightto makeaContrary Election includingtheprocedure andtiming applicable totheContraryElection ThePlan Administrator must providethenoticetoanEligibleEmployeeareasonable periodprior tothatEmployeescommencement ofparticipationin thePlansubjecttotheAutomaticDeferral ThePlan AdministratoralsomustprovideParticipantswiththeeffective opportunity to makeaContraryElectionatleastonce during eachPlan Year

7 TreatmentofAutomaticDeferralsRothorPre Tax ThePlanAdministratorwilltreat AutomaticDeferralsas Elective DeferralsforallpurposesunderthePlan including applicationoflimitationsanddistributions AutomaticDeferrals arePre TaxDeferralsunlesstheelectionnoticeunderSection 302 B 6 specifically designatesthatAutomaticDeferrals ora portion thereof areRothDeferrals

C EligibleAutomatic ContributionArrangementEACA IftheEmployermaintains aPlanwithAutomatic

Deferral provisionsasanEligibleAutomaticContribution Arrangement EACA theEmployerinitsAdoption Agreementmayelectto applythepermissible withdrawal provisions ofSection 601 D 7 APlan isaEACAasdefined inCode 414w if thePlan satisfies 1 theuniformity


requirementsunderSection302C 1 2 thenotice requirementsunderSection302C 2 and 3 totheextent requiredbyApplicable Law thedefault investment requirementsunder Section302C 3

1 Uniformity ThePlansatisfies theuniformityrequirement if theplanprovidesanAutomaticDeferralAmount thatisauniformpercentageofCompensation However the Plan doesnotviolatetheuniformAutomaticDeferralAmount merely because

a Yearsofparticipation TheAutomaticDeferral AmountvariesbasedonthenumberofPlanYears theEmployeehas participatedinthePlanwhilethePlanhas appliedAutomaticDeferral provisions

b Noreduction frompriordefaultpercentageThePlandoesnotreduceanAutomaticDeferralAmountthat immediatelyprior totheeffectivedateoftheEACAprovisionswas higher foranyParticipant thantheAutomaticDeferral Amount

c Applyingstatutorylimits ThePlanlimitsthe AutomaticDeferralAmountso asnottoexceedthe limitsof Code 401a 17 402 g determinedwithoutregardto QualifiedOrganizationCatch UpDeferralsorAge50CatchUpDeferrals or415or

d Nodeferralsduringhardshipsuspension The Plan doesnotapplytheAutomaticDeferralAmountduringthe periodofsuspension underSection607 B 1 ofParticipants rightto makeElective DeferralstothePlanfollowingahardshipdistribution

2 EACAnotice ThePlansatisfies thenotice requirement if thePlanAdministratorannuallyprovidesa EACAnoticetoeachParticipantareasonableperiodprior to eachPlan Year theEmployermaintainsthePlanasaEACA

EACAPlanYear

a DeemedreasonablenoticenewParticipantThePlanAdministratorisdeemed toprovidetimelynoticeif the Plan AdministratorprovidestheEACAnoticeatleast30daysand notmorethan90daysprior tothebeginningoftheEACA Plan Year

b MidyearnoticenewParticipant orPlan If a anEmployeebecomeseligibletomakeElective Deferralsin

thePlan duringaEACAPlan Yearbutafter thePlan AdministratorhasprovidedtheannualEACA noticeforthat Plan Year or b theEmployeradoptsmid yearanewPlanasa EACA thePlan Administratormust providetheEACAnotice nolaterthanthedatetheEmployeebecomeseligibletomake ElectiveDeferrals

c Content TheEACAnoticemustprovidecomprehensiveinformationregarding theParticipants rightsand obligationsunderthePlanandmustbewritteninamanner calculated tobeunderstoodbytheaverageParticipant

3 Defaultinvestment ThePlansatisfies thedefault investmentrequirement if thePlan Administrator invests the AutomaticDeferralsinaccordancewithERISA 404 c 5 and DOLReg 2550404c5 ThisSection302C 3 doesnot applyif thePlanis notanERISAPlan

403b Prototype Plan

D QualifiedOrganizationCatch Up TheEmployerinits AdoptionAgreement mayelect to permita Participantwho qualifiesto makea QualifiedOrganizationCatchUpDeferral underthisSection302D

1 DefinitionofQualifiedOrganizationCatch Up Deferral ForanycalendaryearinwhichanEmployeehas completedatleast15YearsofServicewiththeQualifiedOrganization theElectiveDeferral Limitwillincreasebythe lesser of 1 3000 2 15000reducedbyalltheEmployees ElectiveDeferralsforpriorTaxableYearsbyreason ofthe increasedlimitationunderthisSection302 D 3 ortheexcess of 5000multipliedbythenumberofYearsofServiceofthe Employeewith theEmployer overtheEmployeesdeferral contributionsmadeforpriorTaxableYearspursuanttoCode

401k 408 k 6 408 p or403 b

2 DefinitionofQualifiedOrganization Forpurposes ofthisSection302D a QualifiedOrganization meansan educationalorganization hospital homehealthserviceagency health andwelfareserviceagency oraChurchRelated Organization Thefollowingdefinitionsapplyindetermininga qualifiedorganization a An educationalorganization means aneducationalorganizationdescribedinCode 170b 1 A ii b A homehealthservice agency meansanorganization

described inCode 501 c 3 which isexemptfromtaxunder Code 501 a and whichtheSecretaryofHealth Education and Welfarehasdeterminedis ahomehealth agency asdefinedin Section 1861o oftheSocial SecurityAct and c ahealthand welfare serviceagencymeanseitheranorganizationwhose primaryactivityistoprovidemedicalcareservicesunderCode 213 d ora Code 501 c 3 organizationwhoseprimary

activityisthepreventionofcrueltytoindividualsortoanimals orwhichprovidessubstantialpersonalservicestotheneedyas partofitsprimaryactivity

3 DefinitionofYearsofService Forpurposesofthis Section302 D a YearofService meanseachfull year duringwhichtheindividualisafulltimeEmployeeofthe Employer plus fractionalcreditforeachpartfortheyearduring whichtheEmployeeiseitherfulltimeforpartoftheyearoris parttime determinedinaccordancewithTreas Reg 1403 b 4e

4 ApplicationofAnnualAdditionsLimit AQualified OrganizationCatchUpDeferralissubjecttotheAnnual AdditionsLimitinSection404B

5 Application ofbothCatch Ups AParticipant subjecttoapplicable limits maycontributebotha Qualified OrganizationCatchUpDeferralandanAge50CatchUp Deferral ThePlan Administratorwilltreatanyamounts so contributed firstasaQualifiedOrganization CatchUpDeferral

E Age50Catch UpDeferrals TheEmployerin its AdoptionAgreement mayelect to permitCatch UpEligible Participants tomakeAge50CatchUpDeferralsto thePlan underthisSection302E

1 DefinitionofCatch UpEligibleParticipant A CatchUpEligibleParticipant isaParticipantwhoiseligibleto makeElective Deferralsandwhohas attainedage50orwho willattainage50before theendoftheTaxableYear inwhich he shewillmakea CatchUpDeferral AParticipantwhodiesor who incursaSeparationfromServicebeforeactuallyattaining age50insuchTaxableYear isaCatchUpEligible Participant

F RothDeferrals EffectiveforTaxableYearsbeginningin 2006 theEmployer initsAdoptionAgreementmayelect to permit RothDeferrals TheEmployermustalsoelect topermitPreTax Deferralsif theEmployerelects topermitRoth Deferrals ThePlan Administratorwilladminister Roth Deferralsinaccordancewiththis Section302F

1 Treatment ofRothDeferrals ThePlan AdministratorwilltreatRothDeferralsasElective Deferralsfor allpurposesofthePlan exceptwherethePlanorApplicableLawindicateotherwise

2 Separateaccounting The PlanwillestablishaRoth DeferralAccountforeachParticipantwhomakesanyRoth Deferrals andEarningsthereoninaccordancewithSection 704 A 1 ThePlanwillestablishaPreTaxAccountforeach Participantwhomakes anyPre TaxDeferralsinaccordance withSection704 A 1 ThePlanwillcreditonlyRoth DeferralsandEarningsthereon allocatedon areasonableand consistentbasis toaParticipantsRothDeferralAccount The Vendorwillberesponsibleonlyforcontributionsmadeunder theVendorsFunding Vehicle

3 Noreclassification AnElective Deferralcontributed to thePlaneitherasaPreTaxDeferralorasaRothDeferral maynotbereclassifiedastheothertypeofElectiveDeferral

303 MATCHINGCONTRIBUTIONS IftheEmployerelects initsAdoptionAgreementtoprovideforMatching


2 DefinitionofAge50Catch UpDeferral AnAge50 CatchupDeferralisanElectiveDeferralbyaCatch upEligibleParticipantandwhich exceeds a aPlanlimitonElective DeferralsunderSection302 A b theAnnualAdditionsLimit underSection404B or c theElective DeferralLimitunder Section 408A

3 Limit onAge50Catch UpDeferrals AParticipants Age50CatchUpDeferralsforaTaxableYear i maynot exceed 5000 and ii whenaddedtotheParticipantsother Elective Deferrals maynotexceed100 oftheParticipants CompensationfortheTaxableYear

4 Adjustmentafter2006 After the2006Taxable Year theSecretaryoftheTreasurywilladjusttheAge50Catch UpDeferral dollarlimitinmultiplesof 500underCode 414 v 2 C

5 TreatmentofAge50Catch UpDeferrals Age50 CatchUpDeferralsarenot a subjecttotheAnnualAdditions LimitunderSection404 B or b subjecttotheElective DeferralLimit underSection408A

6 Universalavailability IftheEmployerpermitsAge50Catch UpDeferralstoitsPlan therightofallCatch UpEligibleParticipants tomakeAge50CatchUpDeferralsmust satisfytheuniversalavailability requirement IftheEmployermaintainsmorethanoneapplicableplan andanyofthe applicable planspermitAge50CatchUpDeferrals thenanyCatchupEligibleParticipantinanysuchplansmustbe permitted tohavethesameeffectiveopportunityto makethe samedollaramountofAge50CatchUpDeferrals The Plan willapplyandinterprettheAge50Catch UpDeferral requirementsconsistent withtheapplicable regulations

403b Prototype Plan

Contributions thePlanAdministratorwillapplytheprovisions ofthisSection303

A MatchingFormula Type RateAmount Limitations andTimePeriod TheEmployerinitsAdoptionAgreement mustelect the types ofMatchingContributions Fixedor DiscretionaryMatchingContributions andasapplicable the MatchingContribution rates amounts the limits on Elective DeferralsandorEmployeeContributionssubjectto match thelimit s ontheamountofMatchingContributions andthetimeperiodthePlanAdministratorwillapplyinthe computationofany MatchingContributions IftheEmployerin itsAdoptionAgreementelectstoapplyanylimitonMatching Contributionsbasedonpayperiodsoronanyothertimeperiod whichislessthan thePlanYear thePlanAdministrator will determinethelimits inaccordancewiththetimeperiodspecified and willnottakeinto account anyotherCompensationnot withintheapplicable timeperiod eveninthecaseofa Participantwhobecomeseligible forthematchmid PlanYear andregardlessoftheEmployerselectionastoParticipating Compensation Except asdescribedinSection304regarding thesafeharbor403b Plan the timeperiodthattheEmployer elects forcomputing itsMatchingContributionsdoesnotrequire thattheEmployeractuallycontributetheMatching Contribution atanyparticular time AstoMatchingContributiontimingand theACPtest seeSection408 B 5 c iii

1 FixedMatch TheEmployerinitsAdoptionAgreement mayelect tomakeaFixed MatchingContributionto thePlanunderoneormoreformulas

a Allocation TheEmployermaycontributeona ParticipantsbehalfunderaFixedMatching Contribution formulaonlytotheextentthattheParticipantmakesElective DeferralsandorEmployeeContributionswhicharesubjectto theformulaandiftheParticipant satisfiestheallocation conditions forFixedMatchingContributions ifany the Employerelects initsAdoptionAgreement

2 DiscretionaryMatch TheEmployerinitsAdoption Agreement mayelect tomakea DiscretionaryMatching Contribution tothePlan

a Allocation To theextenttheEmployermakes DiscretionaryMatchingContributions thePlanAdministrator willallocatetheDiscretionaryMatchingContributions tothe AccountofeachParticipantentitledtothematchunderthe Employersdiscretionarymatching allocation formulaandwho satisfies theallocationconditions forDiscretionaryMatching Contributions ifany theEmployerelects initsAdoption Agreement TheEmployerunderaDiscretionaryMatching Contribution retainsdiscretionovertheamountofitsMatching Contributions and exceptastheEmployerotherwise electsin itsAdoptionAgreement theEmployeralsoretainsdiscretion over thematchingformulaandanylimitsthatapplyto the formula

B MatchingCatch UpDeferrals TheEmployerinits AdoptionAgreementmustelectwhetherornottomatchany CatchUpDeferralsif thePlanpermitsCatch UpDeferrals The EmployerselectiontomatchCatchUpDeferralswillapplyto allMatching ContributionsorwillspecifytheFixedMatching ContributionsorDiscretionaryMatchingContributionswhich applytotheCatchUpDeferrals RegardlessoftheEmployers AdoptionAgreementelection inasafeharbor403b Plan whichwillsatisfytheACPtestsafeharborunderSection


304G orwhich satisfies theADP testsafeharborusinganySafeHarborContributionotherthana SafeHarborNonelective Contribution underSection304E 2 theEmployerwillapplytheBasicMatching Contribution EnhancedMatchingContribution andAdditionalMatchingContributionto CatchUp Deferrals

C TargetingLimitations MatchingContributionsare subjecttothetargetinglimitations inSection408C

304 SAFEHARBORCONTRIBUTIONS The Employerin itsAdoptionAgreementmayelectto applyto itsPlanthesafe harborprovisions ofthis Section304 including thesafeharbor provisions foraQualifiedAutomaticContributionArrangement

QACA describedinSection304J IftheEmployer has electedto makeSafeHarborContributions thentheEmployerhas electedtoapplytheprovisionsofthis Section304andto makeuse oftheACPsafeharbordescribedinSection304 G

A Prior Electionand Notice12MonthPlanYear Exceptasotherwiseprovidedin thisPlanorinaccordancewith Applicable Law anEmployer i prior tothePlanYear must elect thesafeharborplanprovisionsofthisSection304 ii prior to thebeginningofthePlanYeartowhich thesafeharbor provisions apply mustsatisfytheapplicable notice requirements and iii mustapplythesafeharborprovisions for theentire12monthsafeharborPlan Year

1 ShortPlan Year AnEmployersPlanmaybea safe harborplaninashortPlanYear a asprovidedinSection 304 I 3 relatingto theinitialsafeharborPlan Year b if the Employercreatesa shortPlanYearbychanging itsPlanYear providedthattheEmployermaintainsthePlan asasafeharbor Plan inthePlanYearsbothbeforeandafter theshort PlanYear asdescribedinTreas Reg 1401k 3e 3 or c if theshort Plan Yearisthe resultoftheEmployerstermination ofthePlan underSection304 I 4

B EffectRemainingTerms TheprovisionsofthisSection 304applytoanelectingEmployernotwithstandinganycontraryprovisionofthePlanandallotherremainingPlanterms continuetoapplytotheEmployerssafeharborplan

C CompensationforAllocation InallocatingSafeHarbor ContributionsandforElective Deferralallocationunderthis Section 304 thefollowingprovisions apply

1 Nonelectiveandmatchingallocation Exceptinthe caseofa planmaintainedbya Church forpurposesof allocating theEmployersSafeHarborContributionand AdditionalMatchingContribution ifany Compensation is limitedasdescribedinSection112 F and Employermustelect under itsAdoptionAgreementanondiscriminatory definitionof CompensationasdescribedinSection112G Notwithstanding the foregoing theEmployer in itsAdoptionAgreementmaynot elect tolimitNHCECompensation to aspecifieddollaramount Therequirementto useanondiscriminatory definitionof Compensation doesnotapplytoa planmaintainedbya governmentalorganization

2 Deferralallocation AnEmployer inits AdoptionAgreementmayelecttolimitthetypeoramountof Compensation fromwhichaParticipantmaymakeanElective Deferraltoanyreasonable definition TheEmployer alsomayelect tolimittheamountofaParticipantsElective Deferralstoa whole percentageofCompensationortoawholedollaramount

403b Prototype Plan

providedeachEligibleNHCEParticipantmaymakeElective Deferralsinanamountsufficientto receivethemaximum MatchingContribution ifany availableunderthePlan andmay deferany lesseramount subjecttoanypercentageordollar minimum However aParticipantmaynotmakeElective DeferralsintheeventthattheParticipant issuspended from doingsounderSection607B 1 relatingtohardship distributionsortotheextentthattheallocation wouldexceeda ParticipantsAnnualAdditionsLimitinSection404B orthe Maximum DeferralLimit inSection408A IfthePlan permits RothDeferralsinaddition toPreTaxDeferrals Elective DeferralsforpurposesofSection304includesbothRoth DeferralsandPreTaxDeferrals

D Early Split EligibilityPlans TheEmployerinits AdoptionAgreementmayelect tolimit SafeHarbor Contributionstothe Participantswhohaveattained age21and who havesatisfiedtheoneYearofServiceunder ArticleII In doingso iftheEmployerhaselected Participating Compensation forallocatingNonelectiveContributionsor MatchingContributions asappropriate thePlanAdministrator inallocating theSafeHarborContribution forthePlanYear in whichaParticipantsCross OverDateoccurs willcount CompensationonlyonandfollowingtheCrossOver Date See Section405 C

E SafeHarborContributions AnEmployer whichelects under thisSection304E toapplythesafeharborprovisions mustsatisfytheADPtestsafeharborcontributionrequirement bymaking aSafeHarborContributiontothePlan Exceptas otherwise providedinthisSection304 theEmployer must makeitsSafeHarborContributions andanyAdditional MatchingContributionswhichwillsatisfytheACPtestsafe harbor nolaterthantwelvemonthsafter theendofthePlan Yeartowhichsuchcontributionsareallocated TheEmployerin itsAdoptionAgreementmayelect toapplyforfeiturestoward satisfactionoftheEmployersrequiredSafe Harbor Contribution

1 DefinitionofSafeHarborContribution ASafe HarborContributionis a aSafe HarborNonelective Contribution b aBasicMatchingContribution oraQACA MatchingContribution asapplicable or c anEnhanced MatchingContribution

2 DefinitionofSafeHarborNonelective Contribution ASafeHarborNonelectiveContributionisa Fixed NonelectiveContributioninanamounttheEmployer elects initsAdoptionAgreement whichmust equalatleast 3 ofeachParticipantsCompensation

3 DefinitionofBasicMatchingContribution ABasic MatchingContribution isaFixedMatchingContributionequal to 100 ofaParticipantsElective Deferralswhichdonot exceed3 ofCompensation plus50 ofElective Deferrals which exceed3 butdonotexceed5 ofCompensation

4 DefinitionofQACAMatchingContribution A QACAMatchingContribution isa FixedMatchingContribution equalto100 ofaParticipantsElective Deferralswhichdonot exceed1 ofCompensation plus50 ofElective Deferrals which exceed1 butdo notexceed6 ofCompensation A QACAMatchingContributionisa SafeHarborContribution onlyif theplanisaQACAunderSection304J


5 DefinitionofEnhanced MatchingContribution An EnhancedMatchingContributionisaFixedMatchingContributionmadeinaccordancewithanyformula the Employer elects initsAdoptionAgreementunderwhich a at anyrateofElective Deferrals a ParticipantreceivesaMatchingContributionwhich isatleastequaltothematchtheParticipantwouldreceiveundertheBasicMatchingContributionformula or if theplanisaQACAunderSection304J QACAMatchingContributionformula asapplicable and b therateof match doesnotincreaseastherateofElective Deferrals increases

6 NogreaterHCEmatchrate UnderaBasic Matching ContributionoranEnhancedMatching Contribution anHCEmaynotreceiveagreaterrateofmatchatany levelof Elective DeferralsthananyNHCE

7 Timeperiodforcomputingcontributingsafe harbormatch TheEmployer initsAdoptionAgreementmust elect the applicable timeperiodforcomputingtheEmployers BasicMatchingContributions QACAMatchingContributions orEnhancedMatchingContributions IftheEmployer failstoso elect theEmployer isdeemedtohave electedtocomputeits SafeHarborMatchingContributionbasedon thePlanYear If theEmployerelects tocomputeitsSafeHarborMatching ContributionbasedonatimeperiodwhichislessthanthePlan Year theEmployermustcontributetheSafeHarborMatching Contributionsto thePlannolaterthantheendofthePlanYear quarterwhichfollowsthePlanYearquarterinwhichthe Elective DeferralthatgaverisetotheSafeHarborMatching Contributionwas made Ifthetimeperiodforcomputing the SafeHarborMatchingContributionisthePlanYear the EmployermustcontributetheSafeHarborMatching ContributiontothePlan no laterthantwelvemonthsafter the end ofthePlanYeartowhichthe SafeHarborContributionis allocated

8 Noallocationconditions The PlanAdministrator mustallocatetheEmployersSafeHarborContributionwithout regardto theSection 306allocationconditions ifany

9 Election tolimitallocation toNHCEs The Employer initsAdoptionAgreementmustelectwhetherto limit theallocationofSafeHarborContributionsonlyto NHCEs

10 100 Vestingdistributionrestrictions A ParticipantsAccount BalanceattributabletoSafeHarbor Contributionsissubjecttothedistributionrestrictionsdescribed inSection601 E AParticipantsAccountBalanceattributable toSafeHarborContributionsatall timesis100 Vested unless thePlanisaQACA IfthePlanisa QACA aParticipants Account BalanceattributabletoSafeHarborContributionsis 100 Vestedafter theParticipanthascompleted2Yearsof Service unlesstheEmployer initsAdoptionAgreementelects a morerapidVestingSchedule

11 Applicationtootherallocationstesting Exceptas theEmployerotherwiseindicatesinanAddendumandas described belowastopermitted disparity anySafeHarbor NonelectiveContributionswillbeappliedtoward offset anyotherallocation toaParticipantofanon safeharbor Nonelective Contribution AnEmployerelectingtoapplythegeneralnondiscriminationtestunderSection405C mayincludeSafe HarborNonelectiveContributionsinapplyingthegeneraltest AnEmployerwhich haselectedin itsAdoptionAgreementto applypermitteddisparity inallocating theEmployers

403b Prototype Plan

NonelectiveContributionsmadeinaddition toSafe Harbor NonelectiveContributions maynotincludewithin thepermitted disparity formula allocation any oftheEmployersSafeHarbor NonelectiveContributions

F AdditionalMatchingContributions TheEmployerinits AdoptionAgreementmayelectto makeAdditionalMatching Contributions toitssafeharborPlanunderthisSection304F

1 DefinitionofAdditionalMatchingContributions AdditionalMatching ContributionsareFixedorDiscretionary MatchingContributionsanEmployermakestoitssafeharbor Plan andwhichareinaddition tothose SafeHarbor ContributionstheEmployermakes tosatisfytheADPtestsafe harborunderSection304E

2 Vesting allocationconditionsanddistributions TheEmployermustelect initsAdoptionAgreement thevesting scheduleanddistributionprovisionsapplicable tothe EmployersAdditionalMatching Contributions Anyallocation conditions theEmployerotherwiseelectsin itsAdoption AgreementdonotapplytoAdditionalMatchingContributions

3 Timeperiodforcomputing contributingsafe harbormatch TheEmployerin itsAdoptionAgreementmust elect theapplicable timeperiodforcomputingtheEmployers AdditionalMatching Contributions IftheEmployerfails toso elect theEmployerisdeemedtohaveelectedtocompute its AdditionalMatchingContributionbasedonthePlan Year Ifthe Employerelects toapplytheACPtestsafeharborandelects to compute itsAdditionalMatchingContributionbasedona time periodwhichislessthanthePlan Year theEmployermust contributetheSafeHarborMatchingContributionstothePlan nolaterthantheendofthePlanYearquarterwhichfollowsthe Plan YearquarterinwhichtheElective Deferralthatgaveriseto theAdditionalMatchingContributionwasmade Ifthe EmployerelectsthePlanYearasthetimeperiodforcomputing theAdditionalMatchingContribution theEmployermust contributetheAdditionalMatchingContribution tothePlan no laterthantwelvemonthsafter theendofthePlan Yearto which theAdditionalContributionisallocated

G ACPtestsafeharbor IftheEmployerhaselectedtomake Safe HarborContributions thenthePlanwillapplytheamount limitationsunder thisSection304G inorderto complywith theACPtestsafeharborasdescribedinthisSection304 G

1 Amountlimitations Under theACPtestsafeharbor a theEmployermaynotmakeMatchingContributionsastoa

ParticipantsElective Deferralswhichexceed6 ofthe ParticipantsPlanYearCompensation b theamountofany Discretionary AdditionalMatchingContributionallocated toany Participantmaynotexceed4 oftheParticipantsPlanYear Compensation c the rateofMatchingContributionsmaynot increaseastherateofElective Deferralsincreases and d an HCEmaynotreceivearateofmatch greaterthananyNHCE subjecttoapplicationofSection306allocation conditions if any

2 NopartialACPtestsafeharbor IftheEmployers Plan hasmorethanoneMatchingContributionformula each MatchingContribution mustsatisfytheACPtestsafeharboror theEmployermust testallofitsMatchingContributions togetherunderSection408B ACPtest unlessthePlanis otherwiseexemptunderSection405D


3 EmployeeContributions IftheEmployer inits AdoptionAgreementhaselectedtopermitEmployeeContributionsunderthePlan a anyEmployeeContributions donotsatisfytheACPtestsafeharborandthePlan Administratormusttest theEmployeeContributionsunder Section408B ACPtest usingCurrentYearTestingunless thePlanisotherwiseexemptunderSection405D and b if theEmployer initsAdoptionAgreementelects tomatch the Employee Contributions the PlanAdministratorinapplyingthe 6 amountlimitinSection304G 1 mustaggregate a ParticipantsElective Deferralsand EmployeeContributions whicharesubjecttothe6 limit

H SafeHarborNotice ThePlanAdministratorannually mustprovideasafeharbornoticeto eachParticipanta reasonableperiodprior toeachPlan Yearforwhich the EmployerinitsAdoptionAgreementhas electedtoapplythe safeharborprovisions

1 DeemedreasonablenoticenewParticipant The Plan Administratorisdeemedtoprovide timelynoticeif the Plan Administratorprovidesthesafeharbornoticeatleast 30 daysandnotmorethan90daysprior tothebeginningofthe safeharborPlanYear

2 MidyearnoticenewParticipant orPlan If a an EmployeebecomeseligibletoparticipateinthePlanduringa safeharborPlan Yearbutafter thePlanAdministratorhas providedtheannualsafeharbornoticeforthatPlanYear or b theEmployeradoptsmid yearanewsafeharborPlan thePlan Administratormustprovidethesafeharbornoticenolaterthan theEmployeesEntryDate

3 TimingofinitialQACAnotice Ifthesafeharbor Plan isa QACA theEmployer mustprovidethenotice sufficiently earlythatanEmployeehas areasonableperiodafter receiving thenoticeandbeforethefirst AutomaticDeferralto makea ContraryElection

4 Content Thesafeharbornoticemustprovidecomprehensiveinformationregarding theParticipants rightsand obligationsunderthePlanandmustbewritteninamanner calculated tobeunderstoodbytheaverageParticipant

5 Electionfollowingnotice AParticipantmaymakeor modifyaSalary Reduction AgreementundertheEmployers safeharbor403b Planfor30days followingreceiptofthesafe harbornotice orifgreater fortheperiodthePlanAdministrator specifies intheSalaryReduction Agreement

6 Noticefailure IfthePlanAdministratorforanyPlan Year failsto giveatimelysafeharbornoticeorgivesanotice which doesnotsatisfythesafeharbornoticecontent requirements thePlanisnotasafeharborplanforthatYearand thePlanAdministratorwilltest thePlanYearMatching Contributions if any underSection408 B unlesstheplanis otherwiseexemptfromtheACPtestunderSection405 D In suchevent notwithstandingthePlansfailure toattainsafe harborstatus any AdoptionAgreementelectionsrelatedtothe safeharborcontributionscontinuetoapplyunlessanduntil the EmployeramendsthePlan Notwithstanding theforegoing if theEmployercorrectsthesafeharbornoticefailure under Section708 thePlanisa safeharborplanfortheapplicablePlan Year

403b Prototype Plan

I Midyear changesinsafeharborstatus

1 LateelectionofSafeHarborNonelective The Employer mayamendits403b PlanduringanyPlan Yearto become asafeharborplanunderthisSection304I 1 forthat Plan Year provided i thePlanthenisusingCurrentYear Testing ii theEmployeramendsthePlan toaddthesafe harborprovisions notlaterthan30daysprior totheendofthe Plan Yearandtoapplythesafeharborprovisions fortheentire Plan Year iii theEmployerelects tosatisfythesafeharbor contributionrequirement usingtheSafeHarborNonelective Contribution and iv thePlan Administratorprovidesanotice to Participantsprior to thebeginningofthePlan Yearforwhich the safeharboramendmentmaybecome effective thatthe EmployerlatermayamendthePlantoasafeharborplanforthat Plan YearusingtheSafeHarborNonelectiveContributionandif theEmployersoamends thePlan thePlanAdministrator will provideasupplementalnoticetoParticipantsatleast30days prior totheendofthatPlan Yearinforming Participantsofthe amendment ThePlanAdministratorthen timelymustprovide anysupplemental noticerequiredunderthisSection304 I 1 Exceptasotherwisespecified theParticipantnoticesdescribed in thisSection304I 1 alsomustsatisfythe requirements applicable tosafeharbornoticesunderSection304 H

2 Exitingsafeharbormatching TheEmployer may amenditssafeharbor403b Plan duringa PlanYeartoreduce oreliminate prospectively anyBasicMatching Contribution any EnhancedMatchingContributionoranyAdditional MatchingContribution ormayreduce oreliminate prospectivelyallofsuchcontributionsprovided a thePlan Administratorprovidesanoticeto theParticipantswhich explainstheeffectoftheamendment specifiestheamendmentseffectivedateandinformsParticipants theywillhavea reasonableopportunity to modifytheirSalaryReduction Agreements andifapplicable EmployeeContributions b Participantshaveareasonableopportunityandperiodprior to theeffectivedateoftheamendmenttomodifytheirSalary Reduction Agreements andifapplicable Employee Contributions and c theamendmentisnoteffectiveearlier than thelaterof i 30days afterthePlanAdministratorgives notice oftheamendment or ii thedatetheEmployeradopts theamendment AnEmployerwhich amendsitssafeharborPlanto eliminateorreducetheanyMatchingContributionunderthis Section304 I 2 effective duringthe PlanYear mustcontinueto applyallofthesafeharborrequirementsofthisSection304 untiltheamendmentbecomeseffective andalsomustapplyfor theentirePlan Year usingCurrentYearTesting the nondiscrimination testunderSection408 B ACPtest unless theplanisotherwise exemptfromtheACPtestunderSection 405D

3 NewPlannewEmployer AnEmployer includinga newEmployer mayestablishanewsafeharborPlan whichis notaSuccessor Plan provided a thePlanYear isatleast3 monthslong b thePlan Administratorprovidesthesafeharbornotice describedinSection304 H areasonabletimeprior to and notlaterthan theeffectivedateofthePlan and c thePlan commencingontheEffectiveDateofthePlansatisfiesallofthesafeharborrequirementsofthisSection304 IftheEmployeris new thePlan Yearmaylessthan3months providedthePlan is ineffectassoonaftertheEmployerisestablishedasit is administratively feasiblefortheEmployertoestablishthePlan

2 QACAAutomaticDeferralAmount Exceptas providedinSection304J 3 thePlanmustapplytoall Participants subjecttotheQACAasdescribedinSection 304J 1 auniformAutomaticDeferralAmount asa percentageofeachParticipantsCompensation thatthe Employer elects initsAdoptionAgreement which doesnot exceed10 andwhichisatleast the followingminimum amount

a Initialperiod 3 fortheperiodthatbeginswhen theEmployeefirstparticipates intheQACAand endson thelastdayofthefollowingPlan Year

b ThirdPlan Year 4 forthethirdPlanYear of theEmployeesparticipation intheQACA

c FourthPlanYear 5 forthefourthPlanYear oftheEmployeesparticipationintheQACA and

d FifthandlaterPlanYears 6 forthefifthPlan YearoftheEmployeesparticipationintheQACAandforeach subsequentPlanYear

3 Uniformity requirements AQACAdoes notfailto applyauniformAutomaticDeferralAmountmerely because


4 Plantermination AnEmployermayterminateits safeharborplanmid PlanYearinaccordancewithArticleIX andthisSection304I 4

a Acquisitiondispositionorsubstantialbusiness hardship IftheEmployer terminatesitssafeharborPlan resultinginashortPlanYear andthetermination isonaccount ofanacquisitionordispositiontransactiondescribedinCode 410 b 6 C orif terminationison account theEmployers

substantialbusiness hardship withinthemeaningofCode 412 d thePlanremainsasafeharborPlanprovided thatthe

Employersatisfies thisSection304throughtheeffectivedateof thePlantermination

b Othertermination IftheEmployerterminates itssafeharborPlanforanyreasonotherthanasdescribedin Section304I 4 a andtheterminationresultsinashortPlan Year theEmployermustconductthe terminationunderthe provisionsofSection304I 2 exceptthattheEmployerneed notprovideParticipantswiththerighttochangetheir Salary Reduction Agreements

J QACAProvisions AsafeharborPlan isaQACAif the Plan appliestheAutomaticDeferralprovisionsofSection302 asmodifiedinthisSection304J regarding 1 the Participantssubject totheQACA asdescribedinSection304 J 1 2 the AutomaticDeferralAmount asdescribedinSection304J 2 and 3 theuniformity requirement asdescribedinSection 304J 3

1 ParticipantssubjecttotheQACA TheQACAwill applytheAutomaticDeferralAmounttoeachParticipant eligibletomakeElective Deferralswhodoesnotmakea ContraryElection asdefinedisSection302B 4 unlessthe Employer initsAdoptionAgreementelectsnotto applythe AutomaticDeferralAmounttoanyEmployeeeligibletomake Elective Deferralsimmediatelyprior totheeffectivedateofthe QACA andwhoontheeffectivedatehadineffecta SalaryReduction Election thatremainsineffect

403b Prototype Plan

a Yearsofparticipation TheAutomaticDeferral AmountvariesbasedonthenumberofPlanYears theEmployee has participatedinthePlan whilethePlanhas been aQACA

b Noreduction frompriordefaultpercentage TheQACAdoesnotreduceanAutomaticDeferralAmountthat immediatelyprior totheeffectivedateoftheQACAwashigher foranyParticipant thantheQACAAutomaticDeferral

Amount

c Applyingstatutorylimits ThePlan limitsthe AutomaticDeferral Amountso asnottoexceedthelimitsof Code 401 a 17 seeSection112 F 402 g determined without regardto QualifiedOrganizationCatchUpDeferralsor Age50CatchUpDeferrals seeSection408A or415 see Sections 401to404 or

d Nodeferralsduringhardshipsuspension The Plan doesnotapplytheAutomaticDeferralAmount duringthe periodofsuspension underSection607 B 1 ofa Participants rightto makeElective DeferralstothePlan followingahardship distribution

305 NONELECTIVE EMPLOYERCONTRIBUTIONS IfthePlanprovidesforNonelectiveContributionsorother EmployerContributions thePlanAdministratorwillapplythe provisionsofthis Section305

A AmountandType TheEmployerin itsAdoptionAgreementmustelect the typeandamountofNonelective ContributionsorotherEmployerContributions

1 DiscretionaryNonelectiveContribution The EmployerinitsAdoptionAgreementmayelect to make DiscretionaryNonelectiveContributionsinsuchamounts asthe Employerin itssolediscretionmaydeterminefromtime totime

2 FixedNonelectiveContributions TheEmployer in itsAdoptionAgreementmayelect tomakeFixedNonelective Contributionsasafixed dollaramountorpursuanttoany other formulatheEmployerelects initsAdoptionAgreement The Employermustspecifythetime intervalto whichanyfixed contributionformulawillapply

3 Related andParticipatingEmployers Ifany RelatedandParticipatingEmployers contributeNonelective ContributionsorotherEmployerContributionstothePlan the EmployerinitsAdoptionAgreementmustelect a whether eachParticipating Employerwillbesubjectto thesameor different NonelectiveEmployerContributionformulasunder Section305 A andallocationmethodsunderSection305 B than theSignatoryEmployer and b whether underSection 305 B thePlan Administratorwillallocate NonelectiveEmployerContributionsonlytoParticipants directly employedbythecontributingEmployerortoall Participants regardlessofwhichEmployercontributesorhow muchanyEmployercontributes Theallocationof NonelectiveEmployerContributionsunder thisSection 305 A 3 alsoappliestotheallocationofanyforfeiture attributabletoNonelectiveEmployerContributionsandwhich thePlanallocatestoParticipants

B MethodofAllocation TheEmployerinitsAdoption Agreement mustspecifythemethodofallocatingEmployer ContributionstotheFundingVehicle ThePlanAdministrator willapplythisSection305B byincludingintheallocation

ii Tiertwo Underthesecondtier thePlan Administratorwillallocateany remainingEmployer Contributions foraPlanYear inthesameratiothateach ParticipantsCompensation forthe PlanYearbears tothetotal CompensationofallParticipants forthePlanYear

b Maximum disparity table Forpurposesofthe permitted disparityallocation formulasunderthisSection 305 B 2 the applicablepercentageis

Integrationlevel Applicable for oftaxablewagebase 2tieredformula

100 57

Morethan80 but 54 less than100

Morethan20 but 43 notlessthan 10001 and notmorethan80

20 or 10000 if 57 greater orless

c Overallpermitteddisparitylimits


onlythoseParticipants whohavesatisfied thePlansallocation conditions underSection306 if any applicable tothe Employer Contribution ThePlanAdministrator inallocatinga contributionunderanyallocation formulawhich isbasedin whole orinpartonCompensation willtakeintoaccount Compensation underSection112astheEmployerelects in its AdoptionAgreementandonlywilltakeintoaccount the Compensation ofthe Participantsentitledtoanallocation In addition if theEmployerhaselected initsAdoptionAgreement todefine allocation Compensationoveratimeperiodwhich is less thanafullPlan Year thePlanAdministratorwillapplythe allocationmethodsinthisSection305B basedonParticipantCompensationwithinthe relevanttimeperiod

1 Prorataallocationformula TheEmployer inits AdoptionAgreementmayelectaprorataallocationformula Underapro rataallocation formula thePlan Administratorwill allocatetheEmployerContributionsforaPlanYear inthesame ratio thateachParticipantsCompensation forthePlanYear bears to thetotalCompensation ofallParticipants forthePlan Year

2 Permitteddisparity allocationformula The EmployerinitsAdoptionAgreementmayelecta twotiered permitteddisparity formula providingallocationsdescribed below

a Twotiered

i Tierone Under thefirst tier thePlan AdministratorwillallocatetheEmployerContributionsfora Plan YearinthesameratiothateachParticipantsCompensationplusExcessCompensation astheEmployerdefinesthattermin itsAdoptionAgreement forthePlanYearbears tothe total Compensation plusExcessCompensationofallParticipants for thePlanYear Theallocationunderthisfirsttier asapercentageofeachParticipantsCompensationplusExcessCompensationmustnotexceedtheapplicablepercentage 57 54 or43 listedunderSection305 B 2 b

403b Prototype Plan

i Annualoverallpermitteddisparitylimit Notwithstanding Sections 305B 2 a and b foranyPlan Year thePlanbenefitsanyParticipant whobenefitsunder anotherqualifiedplanorunder asimplifiedemployeepension plan asdefinedinCode 408k maintainedbytheEmployer thatprovidesforpermitteddisparity orimputes disparity the PlanAdministratorwillallocateEmployerContributionstothe AccountofeachParticipant inthesameratiothateach ParticipantsCompensationbears tothe totalCompensationof allParticipants forthePlanYear

ii Cumulativepermitteddisparitylimit EffectiveforPlanYearsbeginningafterDecember31 1994 the cumulativepermitteddisparity limitforaParticipantis35total cumulativepermitteddisparityyears Totalcumulative permitteddisparityyears means thenumberofyearscreditedto theParticipantforallocationoraccrualpurposesunderthePlan any otherqualifiedplanorsimplified employeepensionplan whetherornotterminated evermaintainedbytheEmployer

Forpurposesofdetermining theParticipantscumulative permitteddisparity limit thePlanAdministratorwilltreatall yearsending inthesamecalendaryearasthesameyear Ifthe Participanthas notbenefitedunderaDefined BenefitPlan or under aTargetBenefitPlan oftheEmployerforanyyear beginningafterDecember31 1993 theParticipantdoesnot haveacumulativepermitteddisparity limit

ForpurposesofthisSection305B 2 c aParticipant benefits underaplanforanyPlanYearduringwhichthe

Participant receives orisdeemedtoreceive acontribution allocation

d Prorationofintegrationlevel Intheeventthat thePlanYear islessthan12monthsandthePlanAdministrator willallocatetheEmployerContributionbasedonCompensationfortheshort PlanYear thePlanAdministrator willproratethe integrationlevelbasedon thenumberofmonthsintheshort Plan Year ThePlanAdministratorwillnotproratethe integrationlevelinthecaseof i aParticipantwhoparticipates inthe Planforlessthantheentire12monthPlanYearand whoseallocation isbasedonParticipating Compensation ii a newPlan establishedmid Plan Year butwithanEffectiveDate whichisasofthebeginningofthePlan Year or iii a terminatingPlanwhichbasesallocationsonCompensation throughtheeffectivedateofthetermination butwherethePlan Yearcontinuesforthebalanceofthefull12monthPlanYear

3 Incorporationoffixedformula TheEmployerin its AdoptionAgreementmayelect toallocateEmployerContributionsisaccordancewiththePlanscontribution formula ThePlanAdministratorwillallocatetheEmployers contributionsforaPlanYear inaccordancewith thefixed contribution formulatheEmployerhaselectedunderSection 305 A 2

4 RelatedEmployer ThePlan Administratorwill allocateRelatedEmployerContributions totheParticipants employedbythatcontributingRelatedEmployerortoall Participantswithoutregardtothesourceofcontribution asthe Employerelects initsAdoptionAgreement

C QNEC TheprovisionsofthisSection305C applyto QNECcontributions

3 Separateaccounting The PlanAdministratorwill establishaseparate QNECAccountforeachParticipantwho receivesanallocationofQNECsinaccordance withSection 704 A 1

4 Anti conditioningandtargeting TheEmployer in itsAdoptionAgreementand thePlanAdministratorinoperationmaynotcondition theallocationofanyQNEC underthis Section305C on whetheraParticipanthasmadeElective Deferrals TheallocationofQNECsalso issubjecttothe targeting limitationsofSection408C TheEmployerwillnot makeanOperationalQNECinanamountwhichexceedsthe targetinglimitations

306 ALLOCATIONCONDITIONS The Employerinits AdoptionAgreementwillelect theallocationconditions ifanywhichthePlan AdministratorwillapplyinallocatingEmployerContributions exceptforthosecontributionsdescribedbelow and inallocating forfeituresallocatedasanEmployerContribution underthePlan

A ContributionsNotSubject toAllocationConditions The Employer maynotelect toimposeanyallocationconditionson 1 Elective Deferrals 2 SafeHarborContributions 3

AdditionalMatchingContributions 4 EmployeeContributions or 5 RolloverContributions ThePlan Administratoralsomayelectnottoapplytoany OperationalQNECsmadeunderSection305C anyallocationconditions otherwiseapplicable toQNECsortoNonelectiveContributions includingQNECs


1 OperationalQNEC TheEmployer to facilitatethe Plan Administratorscorrectionofa testfailureunderSection 408B alsomaymakeQNECstothePlan OperationalQNEC irrespectiveofwhethertheEmployer initsAdoptionAgreementhaselected toprovideforany Nonelective Contributions ThePlanAdministrator initsdiscretion will allocate theOperationalQNEC butwilllimit theQNEC allocationofanyOperationalQNEC underthisSection305C to someorallNHCEParticipantswhoareeligibletoreceive MatchingContributions ACPParticipants SeeSection 409A ThePlanAdministratorunderthis Section305C operationally mustelectwhethertoallocateanOperationalQNECtoNHCEParticipants a proratainrelationto Compensation b inthesamedollaramountwithoutregardto Compensation flatdollar c underthe reverseallocation method or d underanyothermethod provided thatanyQNECallocation issubjecttothelimitationsofSection 305C 4 Under thisSection305 C thePlanAdministrator mayallocateanOperationalQNECtoanyNHCEParticipantswho areeligibletoreceiveallocationsofMatchingContributionsevenif suchParticipants havenotsatisfiedanyeligibilityconditions underArticleIIapplicabletoNonelective Contributions includingQNECs orhave notsatisfied anyallocationconditionsunderSection306applicable to NonelectiveContributions ortoQNECs

2 ReverseQNECallocation Under thereverseQNEC allocationmethod thePlan Administrator subjecttoSection 306ifapplicable willallocatea QNECfirst totheNHCE Participant s withthe lowestCompensation forthePlanYearin anamountnotexceedingtheAnnualAdditionsLimitforeach Participant withanyremaining amountsallocatedto thenext highestpaid NHCEParticipants notexceeding hisherAnnual AdditionsLimitand continuinginthismanneruntil thePlan Administratorhasfullyallocated theQNEC

403b Prototype Plan

B Conditions TheEmployerin itsAdoptionAgreementmay elect to imposeallocationconditions basedonHoursofService oremploymentata specifiedtimeorboth inaccordancewith this Section306B TheEmployermayelect toimpose different allocationconditions todifferentEmployer Contribution TypesunderthePlan AParticipantdoesnot accrueanEmployerContributionorforfeitureallocatedasan EmployerContributionwith respecttoa PlanYearorother applicableperioduntiltheParticipantsatisfies theallocation conditions forthatEmployerContributionType

1 HoursofServicerequirement ThePlan Administratorwillnotallocateany portionofanEmployer Contributionfora PlanYeartoany ParticipantsAccount if the Participantdoesnotcompletetheapplicable minimumHoursof Serviceorconsecutivecalendardaysofemploymentunderthe ElapsedTimeMethodrequirement theEmployerspecifiesin its AdoptionAgreementfortherelevantperiod

a 1000HOSinPlanYear otherHOS requirement TheEmployerin itsAdoptionAgreementmay elect to requireaParticipantto complete i 1000Hoursof ServiceduringthePlan Year ii aspecifiednumber ofHours ofServiceduringthe PlanYearwhichislessthan1000 Hours ofService or iii aspecifiednumberofHoursofServicewithin thetimeperiodtheEmployerelectsinitAdoptionAgreement butnotexceeding 1000HoursofServiceinaPlanYear

b 501HOSterminees TheEmployerinits AdoptionAgreementmustelectwhethertorequireaParticipant to completeduringa PlanYear501HoursofServiceortobe employedforatleast91consecutivecalendardaysunderthe ElapsedTimeMethod to shareintheallocationofEmployer ContributionsforthatPlanYearwheretheParticipant isnot employed bytheEmployeronthelastdayofthatPlanYear includingthePlanYear inwhich theEmployer terminatesthe Plan

c ShortPlanYear orallocationperiod This Section306 B 1 c appliestoanyPlan Yearortoanyother allocation timeperiodundertheAdoptionAgreement whichis less than12months whereineithercase theEmployercreates a shortallocationperiodonaccountofaPlan amendment the terminationofthePlan ortheadoptionofthePlan withaninitial shortPlanYear Inthe caseofanyshortallocationperiod the Plan AdministratorwillprorateanyHourofServicerequirement basedonthenumberofdays intheshortallocationperiod dividedbythenumberofdays inthenormalallocation period using365days inthe caseofPlanYearallocationperiod The EmployerinanAddendummayelectnottoprorateHoursof Service inanyshortallocationperiodorto applyanalternative proration method

2 Lastday requirement TheEmployermustspecifyin itsAdoptionAgreementwhethertheParticipantwillshareinthe allocationofEmployerContributionsforthatPlan Yearifthe Participant isnotemployedbytheEmployeronthelastdayof thePlanYearorotherspecifieddate IfthePlan providesafixed contribution formula thePlanconditions Employer ContributionallocationsonaParticipantsemploymentwith the Employeronthe lastdayofthePlanYearforthePlan Yearin whichtheEmployer terminatesorfreezesthePlan evenif the Employerin itsAdoptionAgreementdidnotelect the lastday ofthePlanYear allocationcondition


C TimePeriod TheEmployer inits AdoptionAgreementwillelect thetimeperiodtowhichthePlan Administratorwill applyanyallocationcondition TheEmployermayelectto apply thesametimeperiodtoallContributionTypesortoelecta different timeperiodbasedonContribution Type

D Death DisabilityorNormal RetirementAge The Employer initsAdoptionAgreementwillelectwhetheranyelected allocationcondition appliesoriswaived fora PlanYear if aParticipant incursaSeparationfromServiceduringthePlan Yearonaccount oftheParticipantsdeath Disability or attainmentofNormalRetirementAgeinthecurrentPlanYear oronaccount oftheParticipantsDisability orattainmentof NormalRetirementAgeinapriorPlan Year TheEmployers election maybebasedonContributionTypeormayapplytoall ContributionTypes

E NoOtherConditions InallocatingEmployerContributionsunderthePlan thePlan Administratorwillnot applyanyotherallocationconditionsexceptthosetheEmployer elects initsAdoptionAgreementorotherwise asthePlanmayrequire

F SuspensionofAllocationConditions ThesuspensionprovisionsofthisSection306F donotapplyunlessthe Employer elects toapplythem IfSection 306 F appliesand thePlaninanyPlanYearfailstosatisfycoverageunderthe Ratio PercentageTest thePlansuspendsforthatPlanYearanyPlan allocationconditions inaccordancewith thisSection 306 F

1 DefinitionofRatioPercentageTest APlansatisfies coverage undertheRatioPercentageTestif thePlans BenefitingRatioofthe IncludibleNHCEsisatleast70 ofthe Benefiting RatiooftheIncludible HCEs

2 DefinitionofBenefitingRatio TheBenefitingRatio oftheIncludibleNHCEsisthenumberofBenefitingParticipantswhoareNHCEsdividedbythenumberofthe IncludibleNHCEs TheBenefitingRatiooftheHCEsisthe numberofBenefitingParticipantswhoareHCEsdividedbythe number ofIncludibleHCEs

3 DefinitionofIncludibleEmployees TheIncludible EmployeesareallEmployeesotherthan a thoseEmployees excluded fromparticipatinginthePlan fortheentirePlanYear byreasonofthecollectivebargainingunitorthenonresident alien exclusionsunderCode 410b orbyreasonoftheageand service requirementsofArticleII and b thoseEmployeeswho incuraSeparationfromServiceduringthePlanYearandforthe Plan Yearfailtocompletemorethan500Hours ofServiceorat least 91consecutivecalendar daysundertheElapsedTime Method andwhoasaresultoffailingtosatisfysuchconditions arenotBenefiting ParticipantsforthatPlanYear

4 Methodology IfthisSection306F appliesfora Plan Year thePlanAdministratorwillsuspendtheallocation conditions fortheIncludibleNHCEswhoareincluded inthe coverage testandwhoareParticipants inthePlan orcomponentpartofthePlan butwhoarenotbenefitingthereunder within themeaningofTreas Reg 1410 b 3 such thatenoughadditionalNHCEsarebenefitingunderthePlan orcomponentpartofthePlan topasscoverage undertheratio percentagetest Theorderingofsuspensionofallocationconditions isinthe followingpriority tiersandif morethanoneNHCEinanypriority tiersatisfiestheconditionsforsuspension butallare

403b Prototype Plan

notneededtobenefit topasscoverage thePlanAdministrator willapplythesuspensionbeginningfirstwiththeNHCEs in thatsuspensiontierwiththelowestCompensationduringthe Plan Year

a Lastday ThoseNHCEs employedbythe Employeronthe lastdayofthePlanYear withoutregardtothe number ofHoursofServicein thePlanYear Ifnecessaryto passcoverage thePlanAdministratorthenwillapplySection 306 F 4 a

b LatestSeparation ThoseNHCE s whohave the latestSeparationfromServicedateduringthePlan Year withoutregardtothenumberofHoursofServicein thePlan Year Ifnecessaryto passcoverage thePlanAdministrator then willapplySection306 F 4 b

c MostHoursofService morethan500 Those NHCEs withthegreatestnumberofHours ofServiceduring thePlanYearbutwhohave morethan500Hours ofService

5 Separate ApplicationtoNonelectiveandMatching IfapplicableunderthePlan theEmployerinitsAdoption Agreementwillelectwhetherto applythis Section306F a to bothNonelectiveContributionsandto Matching Contributionsifbothcomponents failthe ratiopercentagetest b onlytoNonelectiveContributionsifthis component failsthe

ratio percentagetest or c onlyto MatchingContributionsif this component failstheratio percentagetest

G Conditions ApplytoReHiredEmployees Ifa Participant incursaSeparationfromServiceandsubsequentlyis rehiredandresumes participationinthesamePlanYearasthe SeparationfromServiceorinanysubsequentPlan Year the allocationconditions underthisSection306 ifany continueto applyto therehiredEmployeeParticipantinthePlan Year in whichhesheisrehired unlesstheEmployerindicates otherwiseinanAddendum

307 FORFEITUREALLOCATION Theamountofa ParticipantsAccount forfeitedunderthePlanisaParticipant forfeiture ThePlan Administrator subjectto Section307as applicable willallocateParticipantforfeituresatthetimeandin themannertheEmployerspecifiesinitsAdoptionAgreement

A AllocationMethod TheEmployerinitsAdoption Agreement mustspecifythemethodthePlanAdministratorwill applyto allocateforfeitures

1 Forfeituresource TheEmployerinitsAdoption Agreement mayelectadifferent allocationmethodbasedonthe forfeituresource fromNonelectiveContributionsorfrom MatchingContributions ormayelect toapplythesame allocationmethodtoall forfeitures

a AttributabletoMatching AParticipants forfeiture isattributableto MatchingContributionsifthe forfeiture is i fromthenon VestedportionofaMatching Contribution Accountforfeited inaccordancewithSection507 or ifapplicable Section707 ii fromanon Vested Excess Aggregate Contribution includingAllocableIncome forfeited incorrectingfornondiscriminationfailuresunderSection 408 B or iii anAssociatedMatchingContribution which includesany VestedornonVested MatchingContribution including AllocableIncome madeasto ElectiveDeferralsor

EmployeeContributionsthePlandistributesunderSection


401D ExcessAmount Section408 A ExcessDeferrals or Section408 B ACPtest AnEmployee forfeitsanAssociated MatchingContributionunlesstheMatchingContributionisa Vested ExcessAggregateContributiondistributed inaccordance withSection408 B ACPtest AforfeitureunderthisSection 307A 1 a occursinthePlanYear followingtheTestingYear unlesstheEmployer inanaddendum elects thatthe forfeitureoccursin theTestingYear and theforfeitureis allocated in thePlan YeardescribedinSection307 B

2 Applicationof reduce optionexcess forfeitures IftheEmployerelects to allocateforfeituresto reduce NonelectiveorMatchingContributionsandtheallocable forfeitures forthePlan YearexceedtheamountoftheapplicablecontributionforthatPlanYeartowhichthe PlanAdministrator wouldapplythe forfeitures orthere arenocontributionsunder thePlan thePlan Administratorwillallocatetheremaining forfeitures intheforfeitureallocationPlan Year Insuchevent thePlanAdministratorwillallocatethe remainingforfeituresas anadditional DiscretionaryNonelectiveContribution orasa DiscretionaryMatchingContributionforthatPlanYear The Plan Administratorwillallocatesuch forfeituresinthePlan Year inwhich theforfeituresoccur orwillallocatethe forfeitures inthenextfollowingPlanYear astheEmployer elects initsAdoptionAgreement SeeSection507A asto whenaforfeitureoccurs

3 Planexpenses IftheEmployer initsAdoptionAgreementelects toapplyforfeiturestothepaymentofPlan expenses underSection704C theEmployermustelecta secondary allocationmethodsothatif theforfeitures exceedthe Plansexpenses thePlanAdministratorwillapplyany remaining forfeituresunderthesecondarymethodtheEmployerhaselectedinitsAdoptionAgreement

4 NoallocationtoElectiveDeferralAccounts The Plan AdministratorwillnotallocateforfeiturestoanyParticipantsElective DeferralAccount includinghisherRoth DeferralAccount

B Timing forfeitureallocationPlanYear TheEmployerinitsAdoptionAgreementmustelectastoforfeituresoccurringina PlanYear whetherthePlanAdministratorwillallocatethe forfeituresin thesamePlan Yearinwhichthe forfeituresoccur orwillallocatetheforfeituresinthePlanYear whichnext followsthePlanYear inwhichthe forfeituresoccur See Sections 307A 1 and507asto whenaforfeitureoccurs

C Administration ofAccountPendingIncurringForfeiture ThePlanAdministratorwillcontinuetoholdthe undistributed non VestedportionoftheAccountofa ParticipantwhohasseparatedfromServicesolelyforhisher benefituntilaforfeitureoccursatthe timespecifiedinSection 507orifapplicable untilthetimespecified inSection707

D ParticipantDoesNotShareinOwnForfeiture Unless theEmployerprovidesotherwiseinanAddendumto its AdoptionAgreement aParticipantwillnotshare inthe allocationofaforfeitureofany portionofhisherAccount even if theParticipantotherwiseisentitledtoanallocationof EmployerContributionsandforfeituresinthe forfeiture allocationPlan YeardescribedinSection307B Ifthe forfeitingParticipant isentitledtoanallocationofEmployerContributionsandforfeituresinthe forfeitureallocationPlan Year thePlanAdministratoronlywillallocateto theParticipant

403b Prototype Plan

a shareoftheallocableforfeituresattributable tootherforfeiting Participants

E PlanMerger IntheeventthattheEmployermerges anotherplanintothisPlan anddoesnotfullyvestuponmerger theparticipant accounts inthemerging plan thePlan Administratorwillallocateanypostmergerforfeitures attributabletothemergingplaninaccordancewiththe EmployerselectionsinitsAdoptionAgreement TheEmployer inanAddendummayelect tolimitanysuch forfeitureallocation whichisallocatedasNonelectiveContributions orasMatching Contributions onlytothoseParticipantswhowerealso participants in themergedplanbutinthe absenceofsuchan election allParticipantswho havesatisfiedanyapplicableallocationconditions underSection306willshareinthe forfeitureallocation

308 ROLLOVERCONTRIBUTIONS ThePlanwill applythisSection 308inadministeringRolloverContributions to thePlan ifany

A PolicyRegardingRollover Acceptance ThePlan operationallyandonanondiscriminatorybasis mayelect to permitornottopermitRolloverContributionstothisPlan or mayelect tolimitanEligible Employeesrightora Participants rightto makeaRolloverContribution ThePlanalsomayadoptamendorterminateanypolicyregarding thePlansacceptance ofRolloverContributions Notwithstanding Section308 the Vendormayimposeadditionalrestrictionsontheacceptanceof rollover contributions

1 Rollover documentation IfthePlan permitsRollover Contributions anyParticipant orasapplicable any Eligible Employee after filingtheprescribedformmaymakea RolloverContributiontoaFundingVehicle Beforeacceptinga Rollover Contribution thePlanmayrequireaParticipant or Eligible Employee tofurnish satisfactoryevidence theproposed transferisinfacta rollovercontribution whichtheCode permits anemployeeto maketoaqualifiedplan

2 Declination ThePlan in itssolediscretion may declinetoaccept aRolloverContributionofpropertywhich could a generateunrelatedbusinesstaxable income b create difficultyorundueexpenseinstorage safekeepingorvaluation or c createotherpracticalproblemsforthePlan

B LimitedTesting ARolloverContributionisnotanAnnual AdditionunderSection404A andisnotsubjectto nondiscriminationtestingexceptasa rightorfeature

C Pre Participation Rollovers IfanEligibleEmployee makes aRolloverContributiontoaFunding Vehicleprior to satisfyingthePlanseligibilityconditions orprior toreaching hisherEntryDate thePlanmusttreat theEmployeeasalimited Participant AlimitedParticipantdoesnotsharein thePlans allocationofEmployerContributionsnorParticipant forfeitures andmaynotmakeElective Deferralsuntilhesheactually becomesa ParticipantinthePlan Ifalimited Participanthasa SeparationfromServicepriorto becomingaParticipantinthe Plan theVendorwilldistributehisherRolloverContributions Account tohim herinaccordancewithSection601 D

D MayIncludeEmployee ContributionsandRoth Deferrals ARolloverContributionmayincludeEmployee ContributionsandRothDeferralsmadetoanotherplan as adjustedforEarnings InthecaseofEmployeeContributions

D ElectiveDeferralsEmployeeContributions IfthePlan providedforElective DeferralsorforEmployee Contributions duringaParticipantsperiodofQualifiedMilitaryService the Plan Administratormust allowaParticipantunderthisSection 309D tomake upsuchElective DeferralsorEmployeeContributions tohisherAccount TheParticipantmaymakeupthemaximumamountofElective DeferralsorEmployeeContributionswhich heshe underthePlantermswould have beenabletocontributeduringtheperiodofQualifiedMilitaryService lessanysuchamountstheParticipantactuallycontributedduringsuchperiod andtheParticipantmustbe permitted tocontributeany lesseramountasthePlan would havepermitted TheParticipantmustmakeupanycontribution underthisSection309D commencingonhis her Re EmploymentCommencement Dateandnotlaterthan5yearsfollowingreemployment orif less aperiodequalto 3timesthe lengthoftheParticipantsQualifiedMilitaryService triggeringsuchmake upcontribution

E MatchingContributions TheEmployerwillmake upanyMatching ContributionthattheEmployerwouldhavemadeand which thePlanAdministratorwouldhaveallocated tothe ParticipantsAccountduringtheperiodofQualifiedMilitaryService butbasedonany make upElectiveDeferralsormake upEmployeeContributionsthattheParticipant makesunder Section309 D


1 suchamountsmustbedirectlyrolledoverintothisPlanfrom another planand 2 thePlanmustaccount separatelyforthe RolloverContribution includingtheEmployeeContributionand theEarnings thereon Inthe caseofRothDeferrals 1 such amountsmustbedirectlyrolledoverintothisPlanfromanother planwhichisqualifiedunderCode 401 a orfroma403 b plan 2 thePlanmustaccount separatelyfortheRollover Contribution includingtheRothDeferralsandtheEarningsthereon and 3 astorolloverswhich occuronorafterApril30 2007 thisPlanmustbea403 b PlanwhichpermitsRoth Deferrals

309 USERRACONTRIBUTIONS

A Application ThisSection309appliestoanEmployeewho 1 has completedQualifiedMilitaryServiceunder USERRA 2 theEmployerhasrehired underUSERRA and 3 isaParticipantentitledtomake upcontributionsunder

Code 414 u

B EmployerContributions TheEmployerwillmake upanyEmployerContributiontheEmployer wouldhavemadeand which thePlanAdministratorwouldhaveallocated tothe ParticipantsAccounthadtheParticipantremainedemployedby theEmployerduringtheperiod ofQualifiedMilitaryService

C Compensation ForpurposesofthisSection309 thePlan AdministratorwilldetermineaneffectedParticipants Compensation asfollows AParticipantduringhisherperiodof QualifiedMilitaryService isdeemed toreceiveCompensation equaltothatwhichtheParticipantwouldhave receivedhad he sheremainedemployedbytheEmployer basedonthe Participantsrateofpaythatwouldhavebeen ineffectforthe Participantduringthe periodofQualifiedMilitaryService Ifthe Compensationduringsuchperiod wouldhave beenuncertain thePlanAdministratorwillusetheParticipantsactualaverageCompensation forthe12monthperiodimmediately precedingtheperiodofQualifiedMilitaryService orif less fortheperiodofemployment

403b Prototype Plan

F LimitationsTesting Anycontributionmadeunderthis Section309doesnotcausethePlan toviolateandisnotsubject to testingunder 1 nondiscriminationrequirements including underCode 401 a 4 theACPtestorthesafeharborrules or 2 coverage underCode 410 b Contributionsunderthis

Section 309areAnnualAdditionsandaretestedunderSection 408 A DeferralLimit intheyeartowhichsuchcontributions areallocated butnotintheyearinwhichsuchcontributionsare made

G NoEarnings AParticipantreceivinganymakeup contribution underthisSection309isnotentitledtoan allocationofanyEarningsonany suchcontributionprior tothe time thattheEmployeractually makesthecontribution or timelydeposits theParticipantsown makeupElective Deferrals orEmployeeContributions to thePlan

H NoForfeitures AParticipantreceivingany makeup allocationunder thisSection309isnotentitledtoanallocation ofanyforfeituresoccurringunderSection507duringthe ParticipantsperiodofQualifiedMilitaryService

I AllocationConditions ForpurposesofapplyinganyPlan allocationconditionsunderSection306 thePlan willtreatany period ofQualifiedMilitaryServiceasService

J OtherRules ThePlaninapplyingthisSection309will apply DOLReg 1002259 267 andanyotherApplicableLaw addressingtheapplicationofUSERRAtothePlan

310 EMPLOYEECONTRIBUTIONS AnEmployer mustelect in itsAdoptionAgreementwhetherto permitEmployee Contributions IftheEmployerelects topermitEmployee Contributions theEmployeralso mustspecifyinits AdoptionAgreementany limitationswhichapplytoEmployeeContributions IftheEmployer permitsEmployee Contributions thePlanAdministratoroperationallywilldetermineifa ParticipantwillmakeEmployeeContributionsthroughpayrolldeduction orbyothermeans EmployeeContributionsmust satisfythenondiscriminationrequirementsofSection408 B ACPtest unlessthePlanisexemptunderSection405D


403b Prototype Plan

ARTICLEIV LIMITATIONSANDTESTING

401 ANNUALADDITIONSLIMIT

A Limitation TheamountofAnnualAdditionswhich the Plan AdministratormayallocateunderthisPlanto a ParticipantsAccount foraLimitationYearmaynotexceedthe AnnualAdditionsLimit

B ActionstoPreventExcessAnnualAdditions Ifthe AnnualAdditions thePlanAdministratorotherwisewould allocateunderthe PlantoaParticipantsAccount forthe LimitationYearwouldexceedtheAnnualAdditionsLimit the Plan AdministratorwillnotallocatetheExcessAmount but insteadwilltakeanyreasonable uniformandnondiscriminatoryaction thePlanAdministratordeterminesnecessarytoavoid allocationofanExcessAmount Suchactionsinclude butare notlimitedto thosedescribedin thisSection401 ThePlan Administratormayapplythis Section401inamannerwhich maximizes theallocation to aParticipantofEmployerContributions exclusiveoftheParticipantsElectiveDeferrals NotwithstandinganycontraryPlanprovision thePlan Administrator fortheLimitationYear may 1 suspendor limitaParticipantsadditionalEmployeeContributionsor Elective Deferrals 2 notifytheEmployerto reducethe EmployersfuturePlancontribution s asnecessaryto avoid allocation to aParticipantofan ExcessAmount or 3 suspend orlimittheallocation toaParticipantofanyEmployerContributionpreviously madetothePlan exclusive ofElective Deferrals orofanyParticipantforfeiture Ifanallocationof EmployerContributionspreviously made excludinga ParticipantsElectiveDeferrals orofParticipant forfeitures wouldresultinanExcess AmounttoaParticipantsAccount the Plan AdministratorwillallocatetheExcessAmounttothe remainingParticipantswho areeligibleforanallocationof Employer contributionsforthePlan Yearinwhichthe LimitationYearends ThePlan Administratorwillmakethis allocation inaccordancewiththePlansallocationmethodasif the ParticipantwhoseAccount otherwisewouldreceivethe ExcessAmount is noteligibleforanallocationofEmployerContributions IfthePlan Administratorallocates toa ParticipantanExcess Amount Plan AdministratormustdisposeoftheExcess AmountinaccordancewithSection401 D

C Estimated andActualCompensation Prior tothe determination ofthe ParticipantsactualCompensationfora LimitationYear thePlanAdministratormaydeterminethe AnnualAdditions LimitonthebasisoftheParticipants estimated annualCompensation forsuchLimitationYear The Plan Administratormustmakethisdeterminationona reasonableanduniformbasisforallParticipantssimilarlysituated ThePlan Administratormustreduce theallocationof any EmployerContributions includinganyallocationof forfeitures basedonestimatedannual CompensationbyanyExcessAmountscarried overfrompriorLimitationYears As soonasisadministrativelyfeasibleaftertheendofthe LimitationYear thePlanAdministratorwilldeterminethe AnnualAdditionsLimitfortheLimitationYearonthebasis of the ParticipantsactualCompensationforsuchLimitationYear

D Disposition ofAllocatedExcessAmount IfaParticipantreceives anallocationofanExcessAmountforaLimitation Year thePlan AdministratorwilldisposeofsuchExcess AmountinaccordancewiththisSection401D

1 EmployeeContributions ThePlanAdministrator firstwilldistributetothe ParticipantanyEmployeeContributions adjustedforEarnings totheextent necessaryto reduce oreliminate theExcessAmount

2 ElectiveDeferrals If after theapplication ofSection 401 D 1 anExcessAmountstillexists thePlan AdministratorwilldistributetotheParticipantany Elective Deferrals adjustedforEarnings andwillforfeitany MatchingContributionsassociatedwiththedistributed Elective Deferrals to theextent necessarytoreduceoreliminatetheExcess Amount IfaParticipantwhowillreceiveadistributionofan ExcessAmounthas in thePlanYearforwhichthecorrective distribution ismade contributedboth PreTaxDeferralsand RothDeferrals thePlanAdministratoroperationallywill determinethesources fromwhich itwilldirecttheVendorto makethecorrectivedistribution ThePlanAdministratoralso maypermittheaffectedParticipants toelectthesources from which thecorrectivedistributionwillbemade However the amountofa correctivedistributionofanExcessAmounttoanyParticipantfromthe Pre TaxDeferralorRothDeferralsources underthisSection401D 2 maynotexceedtheamountofthe ParticipantsPreTaxDeferralsorRothDeferralsforthe correction year ThePlanwilltreatanysuchElective Deferrals distributed toaParticipantascoming firstfromtheParticipants QualifiedOrganizationCatch UpDeferralsunderSection 302D

3 EPCRS If after theapplication ofSections 401D 1 and 2 anExcessAmountstillexists thePlan AdministratorwillapplyanymethodavailableunderEPCRSfor correcting Code 415errors

4 Excess AmountremainsParticipantstillcovered If after theapplicationofSections401D 1 2 and 3 an Excess Amountstillexists thePlan Administratorthenwillhold the ExcessAmountinaSeparateAccount TheExcessAmount heldintheseparate account isincludible intheParticipants grossincome totheextentvested forthetaxableyearinwhich the EmployerContributionsexceedtheAnnualAdditionsLimit IftheExcess AmountisheldinanAnnuity Contract the ContractisconsideredaCode 403c Contract IftheExcess Amountisheldina CustodialAccount the ExcessAmountis consideredtransferredto aseparateaccount towhichCode 83 applies Ifthe ExcessAmountisheldinanRIA theExcess Amountisconsidered aCode 402b trust Earningsonan Excess AmountheldinaSeparateAccountwillbetaxable consistentwith theapplicable rulesdescribedabove ThePlan maydistributeanExcessAmountheldina separateaccount irrespectiveofthedistributionrestrictions

5 Otheraction ThePlanAdministratorunderthis Section401 D also mayutilizeanyothercorrectionmethod authorizedunderApplicable Law

402 ANNUALADDITIONSLIMIT OTHER 415 AGGREGATEDPLANS

A ApplicationofthisSection ThisSection402appliesonly to Participantswho inaddition to thisPlan participate inoneor moreCode 415AggregatedPlans


403b Prototype Plan

1 DefinitionofCode 415AggregatedPlans Code 415AggregatedPlansmeans403 b plansmaintainedbythe

EmployerandwhichprovideanAnnualAdditionduringthe Limitation Year

B CombinedPlansLimitation TheamountofAnnual AdditionswhichthePlan Administratormayallocateunderthis Plan toaParticipantsAccount foraLimitationYearmaynot exceedtheCombinedPlansLimitation

1 DefinitionofCombinedPlansLimitation The Combined PlansLimitationistheAnnualAdditionsLimit reducedbythesumofanyAnnualAdditions allocated tothe Participantsaccounts forthesameLimitationYearunderthe Code 415AggregatedPlans

2 Prevention Iftheamount theEmployer otherwise wouldallocatetotheParticipantsAccount underthisPlan wouldcausetheAnnualAdditions fortheLimitationYearto exceedthis Section402B CombinedPlansLimitation the Employerwillreducetheamountofitsallocation tothat ParticipantsAccount inthemannerdescribed inSection401 so theAnnualAdditions underalloftheCode 415AggregatedPlansfortheLimitationYear willequaltheAnnualAdditions Limit

3 Correction IfthePlanAdministratorallocatestoa Participantanamountattributed tothisPlanunderSection 402 D which exceedstheCombinedPlansLimitation thePlan Administratormust disposeoftheExcess Amountinaccordance withSection402E

C Estimated andActualCompensation Prior tothe determination oftheParticipantsactualCompensationforthe LimitationYear thePlanAdministrator maydetermine the CombinedPlansLimitationonthebasisoftheParticipants estimated annualCompensation forsuchLimitationYear The PlanAdministratorwillmakethis determinationonareasonable anduniformbasisforallParticipantssimilarly situated The Plan Administratormustreducetheallocation ofanyEmployer Contribution includingtheallocationofParticipantforfeitures basedonestimated annualCompensationbyanyExcess Amountscarriedoverfromprioryears Assoonasis administratively feasibleafter theendoftheLimitationYear thePlanAdministrator willdeterminetheCombinedPlans LimitationonthebasisoftheParticipantsactualCompensation forsuchLimitationYear

D OrderingRules IfaParticipantsAnnualAdditions under thisPlan andtheCode 415 AggregatedPlansresultinan Excess Amount suchExcessAmountwillconsistofthe Amountslastallocated IfthePlanAdministratorallocatesan ExcessAmounttoaParticipantonanallocationdateofthisPlan whichcoincideswithanallocationdate ofanotherplan unless theEmployerspecifiesotherwiseinanAddendum theExcess AmountattributedtothisPlan willequaltheproductof

1 the totalExcessAmountallocatedasofsuchdate multipliedby

2 theratioof a theAnnualAdditions allocated tothe ParticipantasofsuchdatefortheLimitationYearunder thePlanto b thetotalAnnualAdditions allocated tothe ParticipantasofsuchdatefortheLimitationYearunder thisPlan andtheCode 415 AggregatedPlans


E DispositionofAllocatedExcess AmountAttributableto Plan ThePlanAdministratorwilldisposeofany allocated ExcessAmountsdescribed inandattributedtothisPlanunder Section402 D asprovidedinSection401 D

403 CONTROLLEDEMPLOYERQUALIFIED DEFINEDCONTRIBUTION PLAN

A ApplicationofthisSection Ifa Participantina403 b Plan alsoisincontrolofanotheremployer the403 b Planisa definedcontributionplanmaintainedbothbythecontrolled employerandbytheParticipant InapplyingtheAnnual AdditionsLimit theParticipantmustaggregatethe403 b Plan contributions withallothercontributionsheshe receivesunder anyqualifieddefinedcontributionplanthecontrolledemployermaintains

B Control ForpurposesofapplyingtheAnnualAdditions LimitunderSection403A thePlanAdministratordetermines control underCode 414b or414c asmodifiedbyCode 415 h inaccordancewith therulesofTreas Reg 1415f

1f

404 DEFINITIONS SECTIONS401 403 ForpurposesofSections401through403

A AnnualAdditions AnnualAdditions meansthesumofthe followingamountsallocated toaParticipantsAccount fora LimitationYear 1 EmployerContributions 2 forfeitures 3 Employee Contributions 4 Elective Deferrals includingQualifiedOrganizationCatch UpDeferrals 5 amounts allocated after March31 1984 toanindividualmedicalaccount asdefinedinCode 415 l 2 includedaspartofapensionor

annuity planmaintainedbytheEmployer 6 contributionspaidoraccruedafterDecember31 1985 fortaxableyearsendingafterDecember31 1985 attributabletopost retirementmedical benefits allocated totheseparateaccountofakey employee as definedinCode 419A d 3 underawelfarebenefit fund as definedinCode 419 e maintainedbytheEmployer and 7 corrected ExcessAggregateContributions ExcessDeferrals whichthePlan AdministratorcorrectsbydistributionbyApril15ofthefollowingcalendaryearare notAnnualAdditions Age50Catch UpDeferralsarenotAnnualAdditions

B AnnualAdditionsLimit AnnualAdditionsLimitmeans thelesser of i 40000 orif greater the 40000amountas adjustedunderCode 415 d or ii 100 oftheParticipants Compensation fortheLimitation Year Ifthereisa short LimitationYearbecauseofachangeinLimitationYearor becauseofamidyear Plan termination thePlanAdministrator willmultiplythe 40000 oradjusted limitationbythe followingfraction

Number ofmonths orfractionalparts thereof intheshort LimitationYear

12

The100 Compensation limitationinclause ii abovedoes not applytoanycontributionformedicalbenefits withinthe meaningofCode 401 h orCode 419A f 2 whichotherwise isanAnnual Addition

1 Singleplantreatmentof403b Plans ForpurposesofapplyingtheAnnualAdditionsLimit thePlanAdministrator musttreatall403b Plans whether ornotterminated maintainedbytheEmployerasasingleplan

2 Churchplan ForaParticipantwho isanEmployeeofaChurchoraconvention orassociationofchurches includinganorganizationdescribed inCode 414e 3 B ii theAnnualAdditions limitisnotlessthan 10000regardlessof theParticipants IncludibleCompensationintheLimitation Year Withrespecttoany Participant thetotalamountof AnnualAdditions that butforthis Section404B 2 wouldbe inexcessoftheAnnualAdditionsLimitcannotexceed 40000 Thus theaggregateofAnnualAdditions forallLimitation Years thatwouldexceedtheAnnualAdditionsLimitbutforthis rule islimitedto 40000

C Compensation Compensationmeans Includible CompensationandincludesDeemedIncludibleCompensationand PostSeveranceCompensation Compensation includes Elective Deferrals irrespectiveofwhethertheEmployerhas electedinitsAdoptionAgreement toincludetheseamountsas Compensation underSection112 NoCompensationexclusions theEmployerhaselectedinitsAdoptionAgreementapplyfor determining Includible Compensation

D Employer Employermeans theEmployerandanyRelated Employer SolelyforpurposesofapplyingtheAnnualAdditions Limit thePlanAdministratorwilldetermineRelatedEmployer statusbymodifyingCode 414b and c inaccordancewith Code 415 h asprovidedinTreas Reg 1415 a 1f 1

E ExcessAmount ExcessAmountmeans theexcessofthe ParticipantsAnnualAdditions fortheLimitationYearoverthe AnnualAdditionsLimit

F LimitationYear LimitationYearmeanstheperiodthe Employerelects initsAdoptionAgreement IftheEmployeramendstheLimitationYearto adifferent12consecutivemonth period thenewLimitationYearmustbeginona datewithinthe LimitationYearforwhichtheEmployer makestheamendment creatinga shortLimitationYear

405 ANNUALTESTING IfthePlanissubjecttothe nondiscriminationrequirements thePlan Administratormayelect to testforcoverage andnondiscriminationbyapplying as applicable annual testingelectionsunderthisSection405

A ChangesandUniformity Inapplyinganytesting election thePlanAdministratormayelect toapplyornotto applysuch election inanyTestingYear consistent withthisSection405 However thePlanAdministratorwillapplythetestingelections ineffectwithinaTestingYearuniformlyto allsimilarly situated Participants

B PlanSpecificElections TheEmployerin itsAdoptionAgreement mustelect forthePlan Administratortoapplythe followingannual testing elections i nondiscriminationtestingunder theACPtest ii nonondiscriminationtestingasasafe harborplan iii thetoppaidgroupelectionunderCode 414q 1 B ii iv the calendaryeardata election v

Current orPriorYearTesting vi thefirstplanyearelectionin Section408 B 5 d iv and vii anyothertesting election whichtheIRS inthefuturespecifiesinwrittenguidanceas beingsubjecttoarequirement ofthe Employermakinga Plan versusanoperational election

C OperationalElections ThePlan Administrator operationally mayapply anytestingelectionavailableunder Applicable Law otherthanthose planspecificelections

403b Prototype Plan

described in405B includingbutnotlimitedto i the otherwiseexcludibleemployees OEE ruleunderCode 410 b ii the earlyparticipation EP ruleunderCode 401 m iii theapplicationofanyCode 414 s

nondiscriminatory definitionofcompensationfortestingregardless ofthe PlansallocationorAnnualAdditionsLimit definitionsofCompensation iv applicationofthegeneralnon discrimination test v applicationofthe compensationratio test vi applicationofimputedpermitteddisparity vii applicationofrestructuring viii applicationofthe averagebenefit testunderCode 410 b 2 exceptaslimitedunder Section306 F ix applicationofpermissiveaggregationunderCode 410 b 6 B and x applicationofthe coveragetransitionrule underCode 410 b

1 Application ofotherwiseexcludibleemployeesand earlyparticipationrules Inapplying theOEEandEPrulesin clauses i and ii ofSection405 C above thePlan Administratorwillapplythefollowingprovisions

a Definitions ofOtherwise Excludible EmployeesandIncludibleEmployees Forpurposesofthis Section405C anOtherwiseExcludible Employeemeansa Participantwhohas notreached theCrossOver Date For purposes ofthis Section405C anIncludibleEmployeemeans a Participantwhohasreached the CrossOverDate

b Satisfactionofcoverage ToapplytheOEEor EPrules fornondiscriminationtesting thePlanmustsatisfy coverage astothe disaggregatedplansunderCode 410 b 4 B

c DefinitionofCross OverDate TheCrossOver DateundertheOEErulemeanswhenanEmployeechanges statusfromthedisaggregatedplanbenefitingtheOtherwise ExcludibleEmployeestothedisaggregated plan benefitingthe Includible Employees TheCrossOver Datehasthe same meaning undertheEPruleexceptit islimitedonlyto NHCEs Under theEPrule allHCEParticipants remainsubjectto nondiscriminationtesting

d Determination ofCross OverDate ThePlan Administratormayelect todeterminetheCross OverDate for anEmployeebyapplyinganydatewhich isnotlaterthanthe maximumpermissibleentrydateunderCode 410a 4

e AmountsintestinginCross OverPlanYear For purposesoftheOEErule thePlan Administratorwillcount the totalPlan YearElective Deferrals MatchingContributions and Compensation intheIncludibleEmployeesplantest forthe EmployeeswhobecomeIncludibleEmployeesduringsuchPlan Year For purposesofapplyingtheEPrule thePlan AdministratorwillcounttheElective Deferrals MatchingContributions andCompensation inthesingle test forthe IncludibleEmployees butonlysuchoftheseitemsasare attributableto theperiodonandfollowingtheCross OverDate

f Applicationofotherconventions Notwithstanding Sections405C 1 c d and e i thePlan AdministratoroperationallymayapplyApplicable Law ii the Plan Administratorundera RestatedPlanoperationallymayapply thePlantermscommencinginthePlanYearbeginningafter theEmployer executes theRestatedPlaninlieu ofapplyingthe PlantermsretroactivetothePlansrestatedEffectiveDate and iii thePlan Administratoroperationallymayapplyanyotherreasonableconventions uniformlyappliedwithinaPlan


403b Prototype Plan

Year providedthatanysuchconvention isnotinconsistentwith ApplicableLaw

g Allocations notaffectedbytesting ThePlan Administratorselection toapplytheOEEorEPrulesfortesting doesnotcontrol thePlanallocations ortheCompensationused forPlanallocations ThePlan AdministratorwilldeterminePlan allocationsandCompensationforPlanallocationsbasedonthe EmployersAdoptionAgreementelections

D GovernmentalandChurchPlans Exempt Withthe exceptionoftheCompensationLimitation Section112F and UniversalAvailabilityofElectiveDeferralsunderSection 201 A thenondiscrimination includingtheACPtest and coverage requirementsdonotapplytoagovernmental403b Plan Nondiscriminationand coveragerequirementsdonot applytochurchplandescribedinCode 403b 12

406 AMENDMENTTOPASSTESTING Intheevent thatthePlanfails tosatisfythecoverageorthe nondiscrimination requirementsinanyPlanYear theEmployer mayelect to amendthePlan consistentwiththe regulationsto correctthe failure TheEmployermaymakesuch anamendment inanyformormannerastheEmployer deemsreasonable but consistent withSection902A

407 APPLICATION OFCOMPENSATIONLIMIT The Plan Administratorinperformingany nondiscriminationtesting underthisArticleIVwilllimiteachParticipantsCompensation to theamountdescribedinSection112 F unlessthisPlan isa churchplandescribedinCode 403 b 12

408 LIMITONELECTIVEDEFERRALSTESTING MATCHING CONTRIBUTIONS

A Annual ElectiveDeferralLimitation AParticipants Elective DeferralsforaTaxableYearmaynotexceedthe ElectiveDeferralLimit

1 DefinitionofElectiveDeferralLimit TheElective DeferralLimit istheCode 402g limitationoneach ParticipantsElective DeferralsforeachTaxable Year

2 DefinitionofExcessDeferral AParticipantsExcess DeferralistheamountofElective Deferralsfora TaxableYear whichexceedstheElectiveDeferralLimit

3 ElectiveDeferralLimitamount TheElective DeferralLimit is 15000 subjectto CatchUpDeferralsunder Sections302C and D andCOLAadjustments underSection 408 A 4

4 COLAafter2006 Afterthe2006TaxableYear the ElectiveDeferralLimit isadjustedforcostof livingtothe extent providedunderCode 415 d

5 Suspensionafterreachinglimit IftheEmployer determinesa ParticipantsElectiveDeferralstothePlan fora TaxableYearwouldexceedtheElective Deferral Limit the EmployerwillsuspendtheParticipantsSalaryReduction Agreement orAutomaticDeferralsunderSection302B if any untilthefollowingJanuary1andwillpaytotheParticipantincash theportionoftheElective Deferralswhichwouldresult in theParticipantsElectiveDeferralsfortheTaxableYear exceedingtheElectiveDeferral Limit


6 Correction IfthePlanAdministratordeterminesa ParticipantsElective DeferralsalreadycontributedtothePlan foraTaxableYearexceedtheElective DeferralLimit thePlan willdistributetheExcess DeferralsasadjustedforAllocable Income nolaterthanApril 15ofthefollowing TaxableYearor byany laterdatepermittedunderApplicable Law

7 415interaction IfthePlandistributestheExcess Deferrals bytheApril15deadlineunderSection408 A 6 the ExcessDeferralsare notanAnnualAddition underSection404 and thePlanmaymakethedistribution irrespectiveofany other provisionunderthisPlanorundertheCode Elective Deferrals distributed toaParticipantasanExcessAmountinaccordance withSections401through403arenottakenintoaccount in determining theParticipantsElectiveDeferralLimit

8 Morethanoneplan IfaParticipantparticipates in another plansubjecttotheCode 402 g limitationunderwhich heshe makeselectivedeferrals suchasa403 b plan a SARSEP aSIMPLE IRA ora401 k plan irrespectiveof whether theEmployermaintainstheotherplan theParticipant mayprovidetothePlan awrittenclaimforExcessDeferrals madetothePlanforaTaxableYear TheParticipantmust submittheclaimnolaterthantheMarch1followingthecloseof theparticularTaxableYearandtheclaimmustspecify the amountofthe ParticipantsElective DeferralsunderthisPlan which areExcessDeferrals ThePlanmayrequirethe Participanttoprovidereasonableevidenceoftheexistenceof and theamountoftheParticipantsExcessDeferrals IfthePlan Administratorreceives atimelyclaimwhichitapproves the Plan Administratorwilldirect aVendortodistributetheExcess Deferrals asadjustedforAllocableIncomeunderSection 409A 1 fromtheParticipantsAccount inthisPlan in accordancewiththis Section408A

9 Roth andPreTaxDeferrals IfaParticipantwho willreceiveadistributionofExcessDeferrals intheTaxable Yearforwhichthecorrective distributionismade has contributedboth Pre TaxDeferralsandRothDeferrals thePlan AdministratoroperationallywilldeterminetheElective Deferral Account sources fromwhich itwilldirecttheVendortomake the correctivedistribution ThePlan Administratoralso maypermit theaffectedParticipantto electthesource s fromwhich theVendorwillmakethecorrectivedistribution However the amountofacorrectivedistributionofExcessDeferralstoanyParticipantfromthePre TaxDeferralorRothDeferralsources underthisSection408 A 9 maynotexceedtheamountofthe ParticipantsPreTaxDeferralsorRothDeferralsforthe correctionTaxableYear

B ActualContributionPercentage ACP Test IfthePlan issubject tonondiscriminationtesting seeSection405D and theEmployer initsAdoptionAgreementhas notelectedto make SafeHarborContributions aParticipantsAggregate ContributionsmaynotexceedtheACPLimit IfthePlanis subjecttonondiscriminationtesting andthe Employerinits AdoptionAgreementhaselectedtomakeSafeHarbor Contributionsandhaselectedtopermit EmployeeContributions thenaParticipantsAggregateContributions determinedwithoutregardtoMatchingContributions maynot

exceed theACPLimit

1 DefinitionofACPLimit TheACPLimit isthe maximumdollaramountofAggregateContributions thateach HCEmayreceiveormaymakeunderthePlansuch thatthePlan passestheACPtest

2 DefinitionofAggregateContributions Exceptas otherwise providedinSection608B above AggregateContributions areMatchingContributionsandEmployeeContributions AggregateContributionsalsoincludeanyQNECsthe PlanAdministratorincludesin theACPtest

3 DefinitionofExcessAggregateContributions Excess AggregateContributionsaretheamountofAggregateContributionsallocatedonbehalfoftheHCEswhichcausethe PlantofailtheACPtest

4 ACPtest ForeachPlan Year AggregateContributions satisfytheACPtestiftheysatisfyeitherofthe following tests

a 125test TheACPfortheHCEGroupdoes not exceed125timestheACPoftheNHCE Group or

b 2percent test TheACPfortheHCEGroupdoes notexceedtheACPfortheNHCEGroupbymorethantwo percentagepointsand theACPfortheHCEGroupisnotmore thantwicetheACPfortheNHCEGroup

5 CalculationofACP TheACPforeithergroup isthe average ofthe separateACRs calculated foreachACP Participantwhoisamemberofthatgroup ThePlan AdministratorwillincludeintheACPtestasazeroanACP Participant who i is eligibletomakeEmployeeContributions butwho doesnotdoso or ii iseligibletomakeElective DeferralsandtoreceiveanallocationofanyMatchingContributionsbasedonElective Deferralsbutwhodoesnot makeanyElective DeferralsfortheTestingYear

a DefinitionofACR actualcontributionratio AnACPParticipantsACRforaPlan Yearistheratioofthe ACPParticipantsAggregateContributionsforthePlanYearto theACPParticipantsCompensationforthe PlanYear

b Definitions SeeSections409A F and G forthedefinitionsofACPParticipant HCEGroup andNHCE Group

c QNECsandElectiveDeferrals The Plan AdministratoroperationallymayincludeintheACP test QNECs ThePlanAdministratormayuse QNECsintheACP testprovidedsuchamountsare notimpermissibly targetedunder Section408 C AsdescribedinSection305 C thePlan Administratoroperationallymaydesignate anyNonelective Contribution asaQNEC

d Current prioryeartesting

i Election Indetermining whetherthePlan satisfies theACPtest thePlanAdministratorwilluseCurrent YearTestingorPriorYearTestingastheEmployerelectsinits AdoptionAgreement Anysuchelectionappliesfor such TestingYearsastheEmployerelects andretroactivelyasthe Employerelects inthecaseofaRestatedPlan

ii Permissiblechanges TheEmployerunder Section405 B mayamenditsAdoptionAgreementtochangefromPriorYearTestingtoCurrent YearTestingatanytime subjecttoApplicable Law TheEmployermayamendits AdoptionAgreementtochangefromCurrentYearTestingto PriorYearTesting only A if thePlanhas usedCurrent Year

403b Prototype Plan

Testing inatleast the5immediately precedingPlan Years orif thePlan hasnotbeeninexistencefor5PlanYears thenumber ofPlanYears thePlan hasbeeninexistence B thePlanisthe resultofaggregationof2ormoreplansandeachofthe aggregatedplansusedCurrentYearTestingforthe perioddescribedinclause A or C a transactionoccurstowhichthe coverage transitionruleunderCode 410 b 6 C appliesand asaresult theEmployermaintainsa planusingPriorYear TestingandaplanusingCurrentYearTesting Underclause C theEmployermaymakeanamendmenttochangetoPrior

YearTestingatany timeduringthecoverage transitionperiod

iii EmployeeContribution MatchingContributionandQNECdeadline limitationifPrior Year Testing ThePlanAdministratorincludesEmployeeContributions intheACPtest intheTestingYear inwhichthe Employer withholds theEmployeeContributionsfromthe Participantspay providedsuchcontributionsarecontributedto the PlanThePlanAdministratormayincludeMatchingContributionsandQNECs indetermining theHCEorNHCE ACPonlyif theEmployermakes suchcontributiontothePlan within12monthsfollowingtheendofthe PlanYeartowhich the PlanAdministratorwillallocatetheMatchingContribution orQNECUnderPriorYearTesting tocount theQNECinthe ACPtest theEmployermustcontributeaQNECbytheendof the TestingYear

iv First PlanYearunderPrior YearTestingFor thefirstPlanYear thePlanpermitsMatchingContributions orEmployeeContributions if thePlan isnotaSuccessorPlan and isusingPriorYearTesting theprior yearACPforthe NHCEGroupisequalto 3 unlesstheEmployer inan Addendum elects touse theactualACPfortheNHCE Groupin the firstPlanYear IfthePlancontinuestousePriorYear Testinginthe secondPlanYear thePlanAdministratormust usethe actualfirstPlanYearACPfor theNHCEGroupinthe ACPtest forthe secondPlanYear

v Plancoveragechangesunder PriorYear Testing IftheEmployersPlanisusingPriorYearTestingand thePlanexperiencesaplancoveragechange thePlan AdministratorwillmakeanyadjustmentsasApplicableLaw mayrequiretotheNHCEs ACPfortheprioryear

6 SpecialaggregationruleforHCEs Todeterminethe contributionpercentageofanyHCE thePlanAdministrator musttakeinto account anyAggregateContributionsallocated to theHCEunderanyotherarrangement403 b planorqualifiedplanmaintainedbytheEmployer Iftheplanshavedifferent planyears thePlan Administratorwilldeterminethecombined AggregateContributionsonthebasisofthePlan Yearsendingin thesamecalendaryear Iftheplanshavedifferent years all AggregateContributionsmadeduringthePlanYearwillbe aggregated Notwithstanding theforegoing thePlan Administratorwillnotapplythe aggregationruleofthisSection 408 B 6 toplanswhichmaynotbeaggregated

7 Aggregationofcertain401 m arrangements If the Employertreats twoormoreplanssubject toCode 401 m asa single planforcoverageornondiscriminationpurposes the Employermustcombinetheplansundersuchplanstodetermine whethertheplanssatisfytheACPtest This aggregationrule appliesto theACPdeterminationforalleligibleemployeesirrespective ofwhetheraneligibleemployeeisanHCEoran NHCE AnEmployermaynotaggregate a planswithdifferent planyears b asafeharborplanwithanon safeharborplan


403b Prototype Plan

c planswhichusedifferent testingmethods currentversus prior or d anyotherplanswhichmustbedisaggregated Ifthe Employeraggregatingplanssubjectto401m under this Section408 B 7 isusingPriorYearTesting thePlan AdministratormustadjusttheNHCEGroup ACPfortheprior yearasprovidedinSection408B 5 c v

8 DistributionofExcessAggregateContributions ThePlan AdministratorwilldetermineExcessAggregate ContributionsafterdeterminingExcess DeferralsunderSection 408 A If thePlanAdministrator determinesthePlanfails to satisfytheACPtest foraPlan Year theVendor asdirectedby thePlanAdministrator bytheendofthePlanYearwhich followstheTestingYear mustdistributetheVested Excess Aggregate Contributions asadjustedforAllocableIncome

a CalculationoftotalExcessAggregate Contributions ThePlanAdministratorwilldetermine thetotal amountoftheExcess AggregateContributionsbystartingwith theHCEs whohasthegreatestACR reducinghisher ACR butnotbelowthenexthighestACR then if necessary reducingtheACRoftheHCE s atthenexthighestACRlevel includingtheACRoftheHCE s whose ACRthePlan Administratoralreadyhasreduced butnotbelowthenext highest ACR andcontinuinginthismanneruntiltheACPfor theHCEGroupsatisfies theACPtest All reductions underthis Section408 C 8 a aretotheACRonlyanddonotresultin any actualdistributions

b Apportionment anddistributionofExcess Aggregate Contributions AfterthePlanAdministrator has determinedthetotalExcess AggregateContributionamount the Vendor asdirectedbythePlan Administrator thenwill distribute totheextentVested to eachHCEhisherrespective shareofthe ExcessAggregateContributions ThePlan Administratorwilldetermine eachHCEsshareofExcess AggregateContributionsbystartingwiththeHCEs whohas thehighestdollaramountofAggregate Contributions reducing theamountofhisherAggregateContributions butnotbelow thenexthighestdollaramountoftheAggregate Contributions then ifnecessary reducingtheamountofAggregateContributionsoftheHCE s atthenexthighestdollaramountof AggregateContributions includingtheAggregate Contributions oftheHCE s whoseAggregateContributionsthePlan Administratoralreadyhasreduced butnotbelowthenext highestdollaramountofAggregateContributions and continuinginthis manneruntiltheVendorhasdistributed all ExcessAggregateContributions

9 AllocableIncomeTestingYear andGapPeriod A correctivedistributionunderSection408 B 8 mustinclude AllocableIncome ForPlan Yearsbeginningafter the2007 Plan Year thePlanAdministratoronlywilldistributeAllocable IncomefortheTestingYearandwillnotdistributeanyGap PeriodAllocableIncome unlesstheEmployerinanAddendum providesotherwise

10 OrderingofExcessAggregateContributions The PlanAdministratorwilltreatanHCEsallocableshareofExcess Aggregate Contributionsinthefollowingpriority a firstas attributableto hisherEmployeeContributions ifany b secondly MatchingContributionsincludedin theACPtest and c thentoQNECsusedintheACPtest

11 Vesting IfanHCEhasExcessAggregate Contributionsand hesheisnot100 Vestedinhisher

b DefinitionofContributionRate The ContributionRateofanEligibleNHCEfortheACPtestisthe sumoftheEligibleNHCEsMatchingContributions and QNECsusedin theACPtest dividedbytheNHCEs Compensation

2 MatchingContributiontargetingrules ThePlan AdministratormayincludeintheACPtestonlysuchMatchingContribution amountsasarenotimpermissiblytargeted A MatchingContributionisimpermissibly targetedif theMatchingContributionamountallocatedtoanyNHCEexceedsthe greatestof a 5 ofCompensation b theamountofthe NHCEsElective Deferrals or c theproduct of2timesthe PlansRepresentative MatchingRateand theNHCEsElective DeferralsforthePlanYear

a DefinitionofRepresentativeMatchingRate ThePlansRepresentative MatchingRate isthelowestMatchingRateforanyeligibleNHCEina groupconsistingof i anyone halfoftheEligibleNHCEswhomakeElective Deferrals forthePlanYear orif itwouldresultinagreaterRepresentativeMatchingRate ii alloftheEligibleNHCEswhomake Elective Deferrals forthePlanYearandwhoareemployedbytheEmployeronthelastdayofthePlanYear

b DefinitionofMatchingRate TheMatchingRate foranNHCEistheNHCEsMatchingContributions dividedbyhisherElective Deferrals providedthatif the MatchingRate isnotthesameforall levelsofElective Deferrals thePlanAdministratorwilldetermineeachNHCEs


MatchingContributionAccount thePlanAdministratorwill distributeonlytheVestedportion andwillforfeit thenon Vestedportion TheVested portionoftheHCEsExcess AggregateContributionsattributabletoEmployer MatchingContributions isthetotalamountofsuchExcessAggregate Contributions asadjustedforallocableincome multipliedbyhisherVested percentage determinedasofthe lastdayofthe Plan Yearforwhich theEmployermadetheMatchingContribution

12 TreatmentasAnnualAddition DistributedExcess AggregateContributionsareAnnualAdditionsunderSections 401404intheLimitationYearinwhichsuchamountswere allocated

C QNECTargetingRestrictions Thetargetingrestrictions inthis Section408C applytoMatchingContributionsthe Employer haselectedinitsAdoptionAgreementand tosuch QNECsasthePlanAdministratoroperationallymaydesignate

1 QNECTargetingRules ThePlanAdministratormayincludeintheACPtestonlysuchamountsofanyQNECasare notimpermissibly targeted AQNECisimpermissibly targetedif theQNECamountallocatedtoanyNHCEexceeds thegreaterof a 5 ofCompensation or b 2times thePlans RepresentativeContributionRate

a DefinitionofRepresentativeContribution Rate ThePlansACPRepresentative ContributionRateisthe lowestACPContributionRateofanyNHCEinagroupconsistingof i anyonehalfoftheEligibleNHCEsforthe Plan Year orif itwouldresultinagreaterRepresentativeContribution Rate ii alloftheEligibleNHCEswhoare employedbytheEmployeronthelastdayofthePlanYear

403b Prototype Plan

MatchingRatebyassumingan Elective Deferralequalto 6 of Compensation

3 AccruedFixedContributions TheEmployermust contributeany accruedfixedcontribution evenifanyorallof such contributionisimpermissibly targeted

409 DEFINITIONS SECTIONS405 408 Forpurposes ofSections405through408

A ACPParticipant ACPParticipantmeansanEligible Employeewhohassatisfiedtheeligibilityrequirements under ArticleIIandtheallocation conditionsunderSection 306 applicable toMatchingContributionssuchthattheParticipant wouldbeentitledtoaMatching Contributionallocabletothe Testing Yearifheshemakes anElective Deferralandoran EmployeeContribution AnACPParticipantalsoincludesan Eligible Employeewho hassatisfiedtheeligibilityrequirements under ArticleIIapplicable toEmployeeContributionsandwho has therightatanytimeduringtheTestingYearto make EmployeeContributions AnEmployeewho isnoteligibleto makeEmployeeContributionsandwho failstosatisfyan allocation conditionapplicable toMatchingContributionsisnot anACPParticipant An EmployeewithzeroCompensation is notanACPParticipant AnEmployeecanbeanACP Participant irrespectiveofwhethertheEmployeemakesElective DeferralsorEmployeeContributions

B AllocableIncome AllocableIncomemeansasfollows

1 ExcessDeferrals Forpurposesofmakinga distributionofExcess DeferralspursuanttoSection408A AllocableIncomemeansEarningsallocableto theExcess DeferralsfortheTaxableYear butnotbeyondtheTaxableYear unlessrequired underApplicableLaw inwhichtheParticipant madethe ExcessDeferral determinedinamannerwhichis uniform nondiscriminatory andreasonablyreflectiveofthe mannerusedbythePlan Administratortoallocateincometo Participants Accounts

2 ExcessAggregateContributions Forpurposesof makingadistributionofExcessAggregate Contributionsunder Section 408B allocableIncomemeansEarningsallocableto suchamounts

3 Uniform Method TocalculatesuchAllocable IncomefortheTestingYear thePlanAdministrator willuse i a uniformandnondiscriminatorymethodwhichreasonably reflects themannerusedbythePlanAdministratortoallocate


incometoParticipants Accounts or ii the alternative method underApplicable Law

4 GapPeriod TocalculateGapPeriodAllocable Income thePlanAdministratormayuseeitheroftheSection 409B 3 methods ormayapplythe safeharbormethod underApplicable Law Underareasonablemethod under clause i ofSection409 B 3 thePlanAdministratormaydeterminetheAllocableIncome asofadatewhich isnomore than 7days prior tothedate ofthecorrectivedistribution For Plan Yearsbeginningafter the2008PlanYear thePlan AdministratorwillnotcalculateanddistributeGapPeriod Income unlesstheEmployerprovides otherwiseinan Addendum

C Compensation Compensationmeans exceptasotherwise providedinthisArticle IV Compensation asdefinedfor nondiscriminationpurposes inSection112 G

D CurrentYearTesting CurrentYearTestingmeansfor purposesoftheACPtestdescribedinSection408B the use ofdatafromtheTestingYearindetermining theACPforthe NHCEGroup

E GapPeriod GapPeriodmeanstheperiodcommencingon the firstdayofthenextPlanYear following theTestingYear and endingonthedatethePlanAdministratordistributesExcess AggregateContributionsfortheTestingYear AstoExcess Deferrals GapPeriodmeanstheperiodcommencingonthe first dayofthenextTaxableYearfollowing theTaxableYear in which theParticipantmadetheExcessDeferralsandendingon thedatethePlan AdministratordistributestheExcessDeferrals

F HCEGroup HCE GroupmeansthegroupofACP Participants whoareHCEsforthePlanYear

G NHCEGroup NHCEGroupmeansthegroupACP Participants whoareNHCEsforthePlanYear

H PriorYearTesting PriorYearTestingmeansfor purposesoftheACPtestdescribedinSection408B the use ofdatafromthePlanYear immediatelyprior totheTestingYear indetermining theACPfortheNonhighlyCompensatedGroup

I TestingYear TestingYearmeansthePlanYearforwhich thePlanAdministratorisperformingcoverageor nondiscriminationtestingincludingtheACPtest

403b Prototype Plan

ARTICLE V VESTING

501 NORMALRETIREMENTAGE TheEmployerin itsAdoptionAgreementmustspecifythePlansNormal RetirementAge If theEmployerfailsto specifythePlans NormalRetirementAgeinitsAdoptionAgreement the Employerisdeemedtohave electedage65asthe PlansNormal RetirementAge AParticipantsAccount Balancederivedfrom Employer Contributionsis100 Vesteduponandafterhisher attainingNormalRetirementAgeiftheParticipant isemployedbytheEmployeronthatdate

502 PARTICIPANT DEATHOR DISABILITY The Employermustelect initsAdoptionAgreementwhethera ParticipantsAccount BalancederivedfromEmployerContributionsis100 Vested if theParticipantsSeverance fromEmploymentisaresultofhisherdeathorhisher Disability

503 VESTINGSCHEDULE

A General ExceptasprovidedinSections501and502 for eachYearofServiceasdescribedinSection 505 a Participants Vested percentageofhisherAccount Balancederived from NonelectiveContributionsand MatchingContributionsequalsthe percentageundertheappropriatevestingschedule the Employerhaselectedin itsAdoptionAgreement

1 Electionofdifferentschedules UnlesstheEmployerin itsAdoptionAgreementelectsotherwise thevestingschedule forNonelectiveContributionswillbethe samevestingschedule asforMatchingContributions

B Vesting Schedules

1 InGeneral EmployerContributionswillvestin accordancewith theEmployersAdoptionAgreementelection TheEmployermayelect toprovideimmediate100 vesting3yearcliff 6yeargraded oramodifiedvesting schedule

ForpurposesoftheEmployerselectionsunderitsAdoptionAgreement 6yeargraded or 3yearcliff meansan EmployeesVestedpercentage basedoneachincludedYearof Service underthefollowing applicableschedule

6yeargraded 3yearcliff

01year 0 02years 0 2years 20 3years 100 3years 40 4years 60 5years 80 6years 100

2 QACAs SeeSection304E 10 regarding the vesting ofQACASafeHarborContributions

C GrossedUp VestingFormula IftheVendormakesa distribution otherthana CashOutDistributiondescribedin Section504 toa ParticipantfromanAccountwhichisnotfullyVested andtheParticipanthasnotincurredaForfeitureBreak inService theprovisionsofthis Section503C applyto the ParticipantsAccount Balance

1 SeparateAccount formula ThePlan Administrator willestablisha separateaccountfortheParticipantsAccount

Balanceatthe timeofthedistribution Atanyrelevanttime followingthedistribution thePlanAdministrator willdetermine the ParticipantsVested AccountBalanceinsuchseparate account derivedfromEmployerContributionsinaccordance with thefollowingformula PAB D D Toapplythis formula P istheParticipantscurrentvestingpercentageatthe relevant time AB is theParticipantsEmployer derived AccountBalanceattherelevanttimeand D istheamountof theearlierdistribution If underaRestatedPlan thePlanhas made distributionto apartiallyVestedParticipantprior toits restated EffectiveDateandisunabletoapplythecash out provisionsofSection504tothatpriordistribution thisspecialvestingformulaalsoapplies tothatParticipantsremainingAccount Balance

2 Alternativeformula TheEmployer inan Addendum mayelect to modifythisformulatoreadasfollows PAB RxD RxD Forpurposesofthisalternative formula R istheratioof AB totheParticipants Employer derivedAccount Balance immediately followingthe earlierdistribution

3 ApplicationtoNonelectiveMatching Ifnecessarythe PlanAdministratorwilldeterminetheParticipantsVested Account Balanceforthe ParticipantsMatchingContributions and theParticipantsEmployer Nonelective Contributions separately

D SpecialVestingElections TheEmployer inits AdoptionAgreementmayelectotherspecifiedvestingprovisionswhich areconsistent withCode 411andApplicable Law

E FullyVestedAmounts AParticipant hasa100 Vested inallAccountswhichareattributabletoElective Deferrals EmployeeContributions QNECs SafeHarborContributions otherthanQACASafeHarborContributionsdescribedin

Section304 E 10 and RolloverContributions

F MergersTransfers Amergerortransferofassetsfrom another403 b Planto thisPlandoesnotresult solelybyreason ofthemergerortransfer in100 vestingofthemergedor transferredassets ThePlanAdministratoroperationally andon a uniformandnondiscriminatory basiswilldetermineinthe case ofamergerorothertransfertothePlan whether 1 tovest immediately alltransferredassets 2 tovestthe transferred assetsinaccordancewiththe Plansvestingscheduleapplicable tothe contributiontype beingtransferredbutsubject tothe requirementsSection508 or 3 tovestthetransferredassetsin accordance withthetransferorplansvestingschedules applicable to thecontributiontypesbeingtransferred assuch schedules existedonthedateofthetransfer TheEmployer mayelect to recordsuch informationinitsAdoptionAgreementasa specialVestingElection

504 IMMEDIATEFORFEITUREUPON CASH OUT POSSIBLERESTORATION

A EffectofCash OutDistribution If pursuanttoArticle VI apartiallyVestedParticipantreceivesa CashOut Distribution beforehesheincursaForfeitureBreakinService theParticipantwillincuran immediateforfeiture ofthenon Vested portionofhisherAccount Balance


403b Prototype Plan

1 DefinitionofCashOutDistribution ForpurposesofthisArticleV aCash OutDistributionisadistribution tothe Participant ora directrolloverfortheParticipant whether involuntaryorwithrequiredconsent asdescribedinArticleVI ofhisherentireVestedAccount Balance includingElective Deferrals dueto theParticipantsSeverancefromEmployment

2 AllocationinCash OutYear Ifa partiallyVested ParticipantsAccount isentitledtoanallocation ofEmployer ContributionsorParticipantforfeituresforthePlanYear in whichhesheotherwise wouldincuraforfeiturebyreasonofa CashOut Distribution thePlanAdministratorwillmakethe additionalallocationofEmployerContributionsandforfeitures withoutregardtowhethertheParticipantpreviously receiveda CashOut Distribution provided thatthePlan Administrator in accordancewithSection 307 D willnotallocateto such Participantanyofhisherownforfeitureresultingfromthe CashOut Distribution Apartially VestedParticipant isa ParticipantwhoseVested percentagedeterminedunderSection 503ismorethan0 butislessthan100

B ForfeitureRestorationandConditions forRestoration Apartially VestedParticipantreemployedbytheEmployerafter receivingaCashOutDistribution oftheVested percentage ofhisherAccount BalancemayrepaytotheFunding Vehicle theentireamountoftheCashOutDistribution including Elective Deferrals withoutanyadjustmentforEarnings unless theParticipantnolongerhas arighttorestorationunderthis Section504 B

1 Restoration IfareemployedParticipantrepays hisherCashOutDistribution thePlanAdministrator subjectto theconditionsofthisSection504B mustrestorethe ParticipantsAccount Balanceto thesamedollaramountasthe dollaramountofhisherAccount BalanceontheAccounting Date orotherValuationDate immediatelyprecedingthedate oftheCashOut Distribution unadjustedforanyEarnings occurring subsequenttothatAccountingDate and prior tothe ParticipantsrepaymentortheEmployersrestoration orother ValuationDate

2 Sourceofrepayment AreemployedParticipantmay makerepaymentfromanysource includinganIRArollover permissibleunderApplicable Law

3 Norestoration ThePlan Administratorwillnot restorea reemployed ParticipantsAccount Balanceunderthis Section504 B if

a 5Years 5yearshave elapsedsincethe Participantsfirstreemployment datewiththeEmployer followingtheCashOutDistribution

b Notemployed TheParticipant isnotinthe EmployersServiceonthedatetheParticipant repayshisher CashOutDistribution

c NotERISAPlan ThePlanisnotanERISAPlan onthedateoftheCashOutDistribution or

d ForfeitureBreak TheParticipanthas incurreda ForfeitureBreakinService Thisconditionalsoappliesif the Participantmakes repayment withinthePlanYear inwhich he sheincurstheForfeitureBreakinServiceandthatForfeiture BreakinServicewouldresultinacompleteforfeitureofthe amount thePlan Administratorotherwisewouldrestore


4 Restorationtiming Ifnoneoftheconditions in Section504B 3 preventingrestoration oftheParticipants Account Balanceapplies thePlanAdministratorwillrestorethe ParticipantsAccountBalanceasofthePlanYearAccountingDatecoincidentwithorimmediatelyfollowingtherepayment

5 Sourceofrestoration Torestore theParticipant s Account Balance thePlanAdministrator totheextent necessary willallocatetotheParticipantsAccount

a Forfeitures First fromtheamount ifany of ParticipantforfeituresthePlanAdministratorotherwisewould allocateinthatPlanYearunderSection307

b Earnings Second fromtheamount if any of theEarnings forthePlanYear except totheextentEarningsare allocabletospecific individualAccountsunderSection 704 A 2 b and

c EmployerContribution Third from theamount ofadiscretionaryEmployerContributionforthePlanYear

InanAddendum theEmployermayeliminateasa sourceofrestoration anyoftheamountsdescribedinclauses a b and c ormaychangetheorder ofpriorityoftheseamounts

6 Multiplerestorations If foraparticularPlan Year thePlanAdministratormustrestore theAccountBalanceof morethanone reemployedParticipant thePlan Administrator willmaketherestoration allocations fromtheamountsdescribed inSection504B 5 clauses a b and c toeachsuch ParticipantsAccount inthesameproportion thata Participants restoredamountforthePlanYearbears totherestoredamount forthePlanYearofallreemployedParticipants

7 Employermustmake upshortfall Totheextentthe amountsdescribedinSection504B 5 areinsufficientto enable thePlanAdministratortomaketherequiredrestoration theEmployermustcontribute withoutregardto anyrequirementorconditionofArticleIII theadditionalamount necessarytoenable thePlanAdministratortomaketherequiredrestoration

8 NotanAnnualAddition Acash outrestoration allocation isnotanAnnualAdditionunderArticleIV

C DeemedCash Outof0 VestedParticipant Exceptas theEmployermayprovideinanAddendum the deemed cash outruleofthisSection504C appliesto any0 Vested Participant AParticipantisnot0 Vested if theParticipanthas anyexistingAccount Balanceatthe timethatthePlan Administratorappliesthedeemedcashoutrule inanindividual Account orattributable toElective Deferrals SafeHarbor Contributions orQNECs AParticipantis0 Vestedif the Participant iseligibleto makeortoreceiveanyoftheforegoingcontributions buthasnotmadeorreceivedsuchcontributions

1 Ifnotentitledtoallocation Ifa0 Vested ParticipantsAccount isnotentitledto anallocationofEmployerContributions forthePlanYear inwhichthe Participanthasa SeverancefromEmployment thePlan Administratorwillapplythe deemedcash outruleasif the0 Vested ParticipantreceivedaCashOutDistributiononthedateoftheParticipants Severance fromEmployment

403b Prototype Plan

2 Ifentitledtoallocation Ifa0 VestedParticipants Account isentitledtoan allocationofEmployercontributionsor ParticipantforfeituresforthePlanYear inwhichtheParticipant hasaSeverancefromEmployment thePlanAdministrator will applythedeemedcash outruleasifthe0 Vested Participant receivedaCashOut Distributiononthe firstdayofthefirstPlan YearbeginningafterhisherSeverancefromEmployment

3 Timingof deemedrepayment Forpurposesof applying therestorationprovisionsofthisSection504 if the PlanisanERISAPlanthePlanAdministratorwilltreatare employed 0 VestedParticipantasrepayinghishercash out distribution onthedate oftheParticipantsreemployment

with theEmployer

D Accounting forCash OutRepayment

1 Pendingrestoration Assoonasisadministratively practicable thePlanAdministratorwillcredittotheParticipants Account theCashOut Distributionamounta Participanthas repaid tothePlan Pendingthe restorationoftheParticipants Account Balance thePlanAdministratorunderSection 704 A 2 c maydirecttheVendortoplacetheParticipants CashOut Distributionrepayment inaSegregatedAccount

2 Accountingbycontributionsource Restorationof theParticipantsAccountBalanceincludes restorationofall Protected BenefitswithrespecttothatrestoredAccount Balance inaccordancewithapplicableTreasuryregulationsFor thispurpose thePlanAdministratorwillaccount fora Participantsrestored balancebytreatingtheAccountas consistingofthesamecontributiontypesandamounts asexisted onthedateoftheCashOutDistribution TheEmployer inan Addendummayprovide consistentwithApplicable Law foran alternative accountingforarestored Account

3 Returniffailedrepayment Unlessthe cash out repaymentqualifiesasa ParticipantRolloverContribution the PlanAdministratorwilldirecttheVendortorepaytothe Participantassoonasisadministrativelypracticable thefull amountoftheParticipantsCashOutDistributionrepayment if thePlanAdministrator determinesanyoftheconditionsof Section 504B 3 preventsrestorationasoftheapplicable AccountingDate notwithstanding theParticipantsrepayment

505 YEAROFSERVICE VESTING Forpurposesof this ArticleV thefollowingdefinitions andoperational rules apply

A DefinitionofYearofService AYearofService for purposesofdetermininga Participantsvestingunder Section 503 meansa VestingComputationPeriodduringwhichan EmployeecompletesthenumberofHoursofService not exceeding1000 theEmployerspecifiesinitsAdoption Agreement withoutregardto whethertheEmployercontinues to employtheEmployeeduringtheentireVestingComputation Period

B DefinitionofVestingComputationPeriod AVesting Computation Periodisa 12consecutivemonthperiodthe Employerelects initsAdoptionAgreement

C CountingYearsofService Forpurposesofa Participants Vesting inthePlan thePlan countsallofanEmployeesYears ofServiceexcept

B DefinitionofForfeiture BreakinService AParticipantincursa ForfeitureBreakinServicewhenhesheincurs5 consecutiveBreaksinService

C Rule ofParity Vesting TheEmployer initsAdoptionAgreementmayelect toapplythe ruleofparity underCode 411 a 6 D forpurposesofdeterminingvestingYearsof

Service Under theruleofparity thePlanAdministrator excludesaParticipantsYears ofServicebeforeaBreakin Serviceif 1 thenumberoftheParticipantsconsecutive Breaks inServiceequalsorexceeds5 and 2 theParticipant is 0 Vested inhis herAccountBalanceatthetimeheshehasthe Breaks inService AParticipantisnot0 Vested if the ParticipanthasanyexistingAccount Balance atthetimethat thePlanAdministratorappliesthe ruleofparity attributableto Elective Deferrals SafeHarborContributions orQNECs A Participant isnot0 VestedifatthetimethatthePlan Administratorappliesthe ruleofparity i theParticipanthas anyexisting AccountBalanceattributabletoElective Deferrals or ii theParticipanthas anyVesting inaccordancewiththe Vesting scheduleapplicable toanyEmployer Contribution even if theParticipanthasazerobalancein thatAccount

D OneYear HoldoutRule Vesting Theone yearholdout BreakinServicerule underCode 411 a 6 B willnotapply tothis ArticleVunlessthe Employerprovidesotherwiseinan


1 ForfeitureBreakinService Cash Out For thesole purposeofdeterminingaParticipantsVested percentageof hisherAccount BalancederivedfromEmployerContributions which accruedforhisherbenefit prior toaForfeitureBreak in Serviceorreceiptofa CashOutDistribution thePlan disregardsanyYearofServiceafter theParticipantfirst incursa ForfeitureBreakinServiceorreceivesaCash outDistribution except wherethePlanAdministratorrestorestheParticipants

AccountunderSection504 B

2 Otherexclusions ConsistentwithCode 411a 4 anyYearofServicetheEmployerelects to excludeunderits AdoptionAgreement includingserviceduringanyperiodfor which theEmployerdidnotmaintainthePlanorapredecessorplan For thispurpose a predecessorplanisaqualifiedplanora 403 b plansubject toERISAwhichismaintainedbythe Employerandisterminatedwithinthe5yearperiodimmediatelyprecedingorfollowingtheestablishmentofthis Plan

D ElapsedTime IftheEmployerinitsAdoption Agreementelects toapplythe ElapsedTimeMethod inapplyingthePlans vesting schedule thePlanAdministratorwillcreditservicein accordancewithSection 140 A 3

506 BREAKINSERVICEANDFORFEITUREBREAK INSERVICE VESTING Forpurposesofthis ArticleV the followingdefinitions andoperational rulesapply

A DefinitionofBreakinService AParticipant incursa BreakinServiceifduringanyVestingComputationPeriod heshe doesnotcompletemorethan500HoursofService Ifthe Plan appliestheElapsedTime MethodofcreditingService a Participant incursa BreakinServiceif theParticipanthas a Period ofSeveranceofatleast12consecutivemonths If pursuant toSection505 thePlandoesnotrequiremorethan 500 HoursofServiceto receivecreditforaYearofService a Participant incursaBreakinServiceinaVestingComputationPeriodinwhichheshefailstocompletea YearofService

403b Prototype Plan

Addendum IftheoneyearholdoutBreakinServicerule applies anEmployeewhohasaoneyearBreakinServicewill notbecreditedforvestingpurposeswithanyYearsofService earned beforesuch one yearBreakinService untilthe EmployeehascompletedaYearofServiceaftertheoneyear Break inService

507 FORFEITUREOCCURS

A Timing AParticipantsforfeiture ofhishernon Vested Account BalancederivedfromEmployerContributionsoccurs underthe Planontheearlierof

1 ForfeitureBreak ThelastdayoftheVesting ComputationPeriodinwhichtheParticipantfirstincursa ForfeitureBreak inService or

2 Cash Out ThedatetheParticipantreceivesa CashOut Distribution

B Vesting ScheduleLostParticipants ThePlan AdministratordeterminesthepercentageofaParticipants Account Balanceforfeiture if any underthisSection507 solelybyreferenceto thevestingschedule theEmployerelected in itsAdoptionAgreement AParticipantdoesnotforfeitany portionofhisherAccount Balanceforanyotherreasonorcause exceptasexpresslyprovidedbythisSection507orasprovided underSection707

508 AMENDMENTTOVESTINGSCHEDULE The Employer underSection902mayamendthePlansvesting schedule s underSection503atany time subjecttothis Section508 ForpurposesofthisSection508 anamendment to thevestingschedule includesany Planamendmentwhich directlyorindirectlyaffectsthecomputationoftheVested percentageofa ParticipantsAccount Balance ThisSection508 willnotapplyif thisPlanisnotan ERISAPlan

A NoReduction ThePlan Administratorwillnotapplythe amended vestingschedule toreduceany Participantsexisting Vested percentage determinedonthelaterofthedatethe

Employeradopts the amendment orthedatetheamendment becomeseffective intheParticipantsexistingandfuture Account BalanceattributabletoEmployer contributions toa percentage lessthantheVested percentagecomputedunderthe Plan withoutregardtotheamendment

B HourofServiceRequired Unlesstheamendment explicitlyprovidesotherwise anamendedvestingschedulewill applytoaParticipant onlyiftheParticipantreceives creditforat least oneHourofServiceafter thenewvestingschedule becomeseffective

C Election IftheEmployeramendsthePlansvestingschedule eachParticipanthavingcompletedatleast3Yearsof Service asdescribedinSection505 withtheEmployerpriorto theexpirationoftheelectionperioddescribedbelow mayelect irrevocablytohave thePlanAdministratordeterminethe Vested percentageofhisherAccount Balancewithoutregardto theamendment

1 Noticeofamendment ThePlanAdministratorwill forwardanappropriatenoticeofany amendmenttothevestingschedule toeachaffectedParticipant togetherwith the appropriate formupon whichtheParticipantmaymakean election toremainunder thepreamendmentvestingschedule and noticeofthetimewithinwhichtheParticipantmustmake anelection toremainunderthepreamendmentvestingschedule

2 Electiontiming TheParticipant mustfilehis her election withthePlanAdministratorwithin60daysofthelatest of a theEmployersadoption oftheamendment b the effectivedateoftheamendment or c theParticipantsreceipt ofanoticeoftheamendment

3 Noelectionifnoadverseeffect Theelection described inthisSection508C doesnotapplytoaParticipantif theamendedvestingschedule providesforvestingatleast as rapid atanytimeasthevestingschedule ineffectprior tothe amendment


403b Prototype Plan

ARTICLEVI DISTRIBUTIONS

601 TIMINGOFDISTRIBUTION Exceptasotherwise providedinSection601A iftheParticipant isentitledto a distribution theVendorwillcommencedistributionofa ParticipantsVestedAccount Balance inaccordancewiththis ArticleVIafter theParticipantsrequestonaformprescribedbythePlan TheVendor maymakePlan distributionsonanyadministratively practicabledateduringthePlanYear consistentwiththeEmployerselectionsinitsAdoptionAgreement orintheFundingVehicleDocumentation

A IndividualAccounts ThisSection 601A applies toanyindividualFundingVehiclesthe Planmaintainsorif the EmployermaintainsitsPlanontheElective Deferral only

ShortForm AdoptionAgreement Subject totheapplicableprovisionsofthisSection601A Sections602 and 604 through 610andtheprovisionsofthe FundingVehicle Documentation eachParticipantwillelect the timeofpaymentofhisAccount SuchdistributionswillnototherwisebesubjecttothisSection601ortoSection603 Upon ParticipantrequesttheVendorwillprovideabenefit noticeexplaining theoptionalforms ofbenefit availableunderthe FundingVehicle Ifan AnnuityContractissuedafter December31 2008doesnotset forthdistributableeventsrelatingtodistributionofAccounts otherthanElective Deferrals RolloverContributions EmployeeContributions andearningsthereon inaccordance withTreas Reg 1403 b 6b thenthoseAccounts Accountsunderthe AnnuityContract otherthanElective Deferrals EmployeeContributions and RolloverContributions willbedistributable upon anyoftheeventsdescribedinSection601E 1 with regardto RestrictedBalances

B Entitlementtodistribution AParticipant isentitledtoa distribution afterSeveranceofEmploymentatthetimespecifiedin theAdoptionAgreement or if earlierand thePlanisan ERISAPlan onthe60thdayafter thelatestofthecloseofthe Plan Yearinwhich 1 theParticipantattains theearlierofage65orNormalRetirementAge 2 theParticipantincursa SeparationfromService or 3 the10thanniversaryofthedate theParticipantenteredthePlan ThePlanwillmake distributions followingtheParticipantsdeathinaccordancewith Section601 C AParticipant isentitledtoa distributionpriortoSeveranceofEmploymentundertherulesofSection601D inaccordancewiththe Employerselectionsin theAdoptionAgreement However thePlanwillnotmakeadistribution which wouldviolateSection601E AParticipantmaynot receiveadistributionbyreasonofSeverance fromEmployment orcontinueany installmentdistributionbasedonapriorSeverancefromEmployment if prior tothe timetheVendor actuallymakesthedistribution theParticipantreturnsto employment withtheEmployer

C DistributionuponDeath IntheeventoftheParticipants death whetherdeathoccursbeforeorafterSeverancefrom Employment thePlan AdministratorwilldirecttheVendor in accordance withthisSection601 C andsubjectto Section 602 C to distributetotheParticipantsBeneficiary the ParticipantsVested AccountBalanceremainingintheFundingVehicle atthetimeoftheParticipantsdeath

1 Immediatecommencement ThePlanAdministrator subjecttotherequirements ofSections 602and604ortoa Beneficiaryswrittenelection mustdirect theVendorto distributeorcommencedistributionofthedeceasedParticipants Vested AccountBalance assoon asadministrativelypracticablefollowing thedateonwhichthePlanAdministratorreceives notificationof orotherwiseconfirms theParticipantsdeath

2 Singlepayment IftheParticipantsVested Account Balancedoes notexceed 5000 theVendor willdistributethe balance inalumpsum whichwillbeaCashOutDistributionif theParticipantsAccountBalance isnot100 Vestedon death withoutregardtoSection604 IftheParticipantsVested AccountBalanceexceeds 5000 theVendorwilldistributethe balance subjecttoSections602 C 603and604

3 Surviving spouseasBeneficiary Ifthe Participants deathbenefit ispayable infullto theParticipantssurviving spouse thesurvivingspousemayelectdistributionatanytime and inanyform except ajointandsurvivorannuity thePlan wouldpermitaParticipanttoelectuponSeverancefrom Employment

4 Participantelection TheParticipant on aform prescribedbythePlan may subject totherequirementsof Sections602 603and604 elect thepaymentmethodorthe payment termorboth whichwillapplytoanyBeneficiary includinghishersurvivingspouse TheParticipantselection maylimitanyBeneficiarysrighttoincreaseorto reducethe frequencyortheamountofanypayments Anypaymentterm elected bytheParticipantmustnotexceedthe paymenttermthe Code otherwisewouldpermit theBeneficiarytoelectuponthe Participantsdeath

D In ServiceDistribution TheEmployer initsAdoptionAgreementmustelect thedistributionelection rights if any a Participanthasprior tohisherSeverancefromEmployment

inservicedistribution

1 Vestingother conditions Ifa Participantreceivesan inservicedistributionastoa partiallyVestedAccount and the ParticipanthasnotincurredaForfeitureBreak inService the Plan AdministratorwillapplythevestingprovisionsofSection 503C TheEmployer initsAdoptionAgreementmayelect to limitanyinservicedistributiononlytoParticipantswhoare 100 vestedorto applyotherconditions

2 Participantelection AParticipant mustmakeany permittedinservicedistributionelectionunderthis Section 601D inwritingandon aformprescribedbythePlanwhich specifiesthe percentageordollaramountofthedistributionand theParticipantsPlanAccount to whichtheelectionapplies

3 Frequency timingandform IfthePlanpermitsin service distributions aParticipantonlymayelect toreceiveone inservicedistributionperPlanYearunderthisSection601D unlesstheelection formprescribedbythe Planprovidesfor morefrequentdistributions TheVendor asdirected bythePlan AdministratorandsubjecttoSection604 willdistributethe amount s aParticipantelects insinglesum assoon as administratively practicableafter theParticipantfileshisher in service distributionelectionwiththePlan TheVendorwill distributetheParticipantsremainingAccount Balancein accordancewiththeotherprovisionsofthis ArticleVI

4 Hardship SeeSection607regardingrequirementsfordistributionsbasedonhardship

5 RolloverContributions EmployeeContributions AParticipantmayelect toreceiveaninservicedistributionof hisherAccountsattributableto RolloverContributionsand


403b Prototype Plan

Employee ContributionssubjecttoSections601 D 2 and 3 exceptastheEmployerprovidesotherwiseinanAddendum DistributionofaRolloverContributionorEmployeeContribution issubjecttoSection604if Section604otherwise appliestotheParticipant

6 Distribution eventsforRIAsandfornonElective DeferralAccountsinAnnuityContracts TheEmployerinits AdoptionAgreementmayelectto permitaninservice distributionofRIAsorofanon ElectiveDeferralAccount inan AnnuityContractuponaParticipantsattainmentofastatedage afterafixednumber ofyears orbasedonsomeotherspecified event SuchamountsarenotRestrictedBalancesunlesssuch amountsare QNECAccountsorSafeHarborContribution Accounts

7 EACA permissiblewithdrawal IftheEmployer maintains thePlanasaEACAasdefinedunderSection302C andtheEmployerelects initsAdoptionAgreementtoapplythe permissiblewithdrawalprovisions ofthis Section601D 7 a Participantwho hasAutomaticDeferralsundertheEACAmay elect to withdrawalltheAutomaticDeferrals andallocable earnings undertheprovisionsofthisSection601 D 7 However if theEmployerelects initsAdoptionAgreement to limitthegroupofParticipantswhoareeligibleforthe permissiblewithdrawal onlyaParticipantwhois amemberof thateligible groupmaymaketheelection towithdraw

a Amount Ifa Participantelectsapermissible distributionunderthisSection601 D 7 thePlanmustmakea distributionequaltotheamount and onlytheamount ofthe AutomaticDeferralsmadeundertheEACA adjustedfor allocablegains andlossestothedateofthedistribution

b Timing TheParticipant maymakeanelectionto withdraw theAutomaticDeferralsundertheEACAnolaterthan 90days afterthedate ofthe firstAutomaticDeferralunderthe EACA For thispurpose thedateofthefirstAutomaticDeferral isthedatethattheCompensationsubjecttotheAutomatic Deferralotherwise wouldhavebeen includibleinthe Participantsgrossincome Theeffectivedateoftheelection must notbelaterthanthelastdayofthepayrollperiodthat beginsafter thedatethe Participantmakesthe electionto withdrawtheAutomatic Deferrals

c Fees ThePlanAdministratormayreducethe permissive distributionamountby anygenerallyapplicable fees However thePlanmaynotchargeadifferent feefordistribution under thisSection601D 7 than appliestootherdistributions However totheextenttheEACAissubjecttothedefault investmentrulesofSection302 C 7 thePlanwillnotcharge a feeforapermissiblewithdrawalif thefeewouldviolateDOL Reg 2550404c5

E 403 b DistributionRestrictions

1 Limitation AParticipantmaynotreceivea distributionoftheParticipantsRestricted Balances exceptinthe eventof a theParticipantsdeath Disability Severanceof Employmentorattainmentofage5912 b exceptwith regard to EmployerContributionsunderaCustodialAccount QNECs and SafeHarborContributions otherthanQACASafeHarbor Contributions hardship inaccordancewithSection607 c Plan termination asprovidedforinSection904 or d correctivedistributions under ArticleIVorotherwisepermitted

602 REQUIREDMINIMUMDISTRIBUTIONS

A LifetimeRMDs

1 RBD TheVendorwilldistributeorcommence distributionto theParticipantoftheParticipantsentireVested Account BalancenolaterthantheParticipantsRBD

2 AmountofRMDforeachDCY Duringthe Participants lifetime theRMDthatwillbedistributed foreach DCYisthelesser of

a ULTamount ThequotientobtainedbydividingtheParticipantsRMDAccount Balancebythedistribution periodintheULT usingtheParticipantsageasofthe ParticipantsbirthdayintheDCY or

b SLTyounger spouse IftheParticipantssole Designated BeneficiaryfortheDCYistheParticipantsspousewhoismorethan10yearsyounger thantheParticipant the quotientobtainedbydividingtheParticipantsRMDAccount BalancebythenumberintheJLTusingtheParticipantsand


byApplicable Law Thislimitationwillbeappliedin conformancewithTreas Reg 1403 b 6c and d

2 Definitionof Restricted Balances AParticipants Restricted BalancesaretheParticipantsElective Deferral AccountunderanAnnuityContract allAccountsundera Custodial Account ortransferredfromaCustodial Account QNECAccount andSafeHarborContributionsAccount Restricted balancesdonotinclude a anyEmployerContributionAccountsunderaRetirementIncomeAccount which werenottransferredfroma CustodialAccount b EmployerContributionAccounts inanAnnuityContractwhich werenottransferredfromaCustodial Account or c any AccountsconsistingofEmployeeContributionsorRollover Contributionsandearningsthereon

F MandatoryDistributions TheEmployer initsAdoptionAgreement mayelect tohavethePlanmakeMandatoryDistributions AMandatoryDistributionisa Planrequireddistributionto orforaParticipantwithouttheParticipants consent uponSeverancefromEmployment otherthana distributionbasedontheParticipantsdeathoronaccountof plantermination AMandatoryDistributionmaynotexceedthe amount notexceeding 5000 theEmployerelects inits AdoptionAgreement InapplyingtheelectedMandatoryDistributionamount thePlanAdministratorwillincludeor excludea ParticipantsRolloverContributionsAccountasthe Employer elects initsAdoptionAgreement AMandatory Distributiondoes notincludetheremainingbalanceofanyinstallmentdistributionwhichhasalreadycommenced The VendorwilldistributeaParticipantsMandatoryDistributionin a lumpsumwithin12monthsafter theParticipantsSeverance fromEmploymentunlesstheEmployer byanAddendumselects a differenttime TheprovisionsofthisSection601F do not impair theParticipantsrighttoreceiveadistributionofthe ParticipantsVested AccountBalanceunderotherPlan provisionsprior toreceiptoftheMandatoryDistribution Ifthe Vendor DocumentationprovidesforMandatory Distributions thoseprovisions shallapplytoFundingVehiclesheldbythe VendorasthoughelectedbytheEmployer initsAdoptionAgreement SeeSection608regardingdirectrollovers and automatic rollovers

403b Prototype Plan

spousesattainedagesasoftheParticipantsandspouses birthdays intheDCY

3 Lifetime RMDscontinuethroughyearof Participantsdeath RMDswillbedeterminedunderthis Section602 A beginningwiththe firstDCYandupto and includingtheDCYthatincludestheParticipantsdateofdeath oruntiltheParticipantsVestedAccountBalanceiscompletely distributed

B Death RMDs

1 DeathofParticipantbeforeDCD IftheParticipant diesbeforetheDCD theVendorwilldistributeorcommence distribution totheParticipantoftheParticipantsVested AccruedBenefitnolaterthanasfollows

a SpousesoleDesignatedBeneficiary Exceptas otherwise providedinSection602B 1 e if theParticipants surviving spouseistheParticipantssoleDesignated Beneficiary thendistributions tothesurvivingspousewillbegin byDecember31ofthecalendaryearimmediately followingthe calendaryearinwhichtheParticipantdied orbyDecember31 ofthecalendaryearinwhichtheParticipantwouldhaveattained age7012 iflater

i Deathofspouse IftheParticipants surviving spouseistheParticipantssoleDesignatedBeneficiary andthesurvivingspousediesaftertheParticipantbutbefore distributions tothesurvivingspousearerequiredtobegin then thisSection602 B 1 otherthanSection602B 1 a will applyasifthesurvivingspouseweretheParticipant

b OtherDesignatedBeneficiary Exceptas otherwise providedinSection602B 1 e if theParticipants surviving spouseisnottheParticipantssoleDesignated Beneficiary thendistributions totheDesignatedBeneficiary willbeginbyDecember31ofthecalendaryearimmediately followingthecalendaryearinwhichtheParticipantdied

c NoDesignated Beneficiary5yearrule Ifthere isnoDesignatedBeneficiaryasofSeptember30oftheyear followingtheyearoftheParticipantsdeath theParticipants entire interestwillbedistributed byDecember31ofthe calendaryearcontainingthefifthanniversaryoftheParticipants death

d ParticipantsurvivedbyDesignated Beneficiary IfthereisaDesignatedBeneficiary theRMDfor eachDCYafter theyearofthe Participantsdeath isthequotientobtained bydividingtheParticipantsRMDAccountBalanceby theremainingLifeExpectancyoftheParticipantsDesignated Beneficiary determinedasprovidedinSection602 B 2 a

e Election of5yearorlifeexpectancy Unlessthe EmployerprovidesotherwiseinanAddendum oranindividual FundingVehicleprovidesotherwise Participantsor Beneficiaries mayelectonanindividualbasistoapplythe5 yearruleofSection602B 1 c inlieuoftheLifeExpectancy ruleinSection 602 B 1 d appliesto distributionsafter the deathofaParticipantwhohas aDesignatedBeneficiary The election mustbemadenolaterthantheearlierofSeptember30 ofthecalendaryearinwhichdistributionwouldberequiredto beginunderSection602B 1 orbySeptember30ofthe calendaryearwhichcontains the fifthanniversaryofthe Participants or ifapplicable surviving spouses death If


neithertheParticipantnor Beneficiarymakesanelectionto applythe5yearrule theLifeExpectancyruleapplies An individualFundingVehicleortheEmployer inanAddendum underthisSection602B 1 e alsomaylimitRMDstoall DesignatedBeneficiaries tothe5yearrule

2 DeathonorafterDCD ThisSection602B 2 applies iftheParticipantdiesonorafterhisherDCD

a Participant survivedbyDesignatedBeneficiary IfthereisaDesignatedBeneficiary theRMDfor eachDCYafter theyear oftheParticipantsdeathisthequotientobtained bydividingtheParticipantsRMDAccount Balancebythe longeroftheParticipantsremainingLifeExpectancyorthe Designated BeneficiarysremainingLifeExpectancydeterminedasfollows

i Participant slifeexpectancy The ParticipantsremainingLifeExpectancyiscalculated usingthe ageoftheParticipantintheyearofdeath reducedbyone for eachsubsequentyear

ii Spouseassole DesignatedBeneficiary If theParticipantssurvivingspouseistheParticipantssole DesignatedBeneficiary theremainingLifeExpectancy ofthe survivingspouseiscalculated foreachDCYaftertheyear ofthe Participantsdeathusingthesurvivingspousesageasofthe spousesbirthdayin thatyear ForDCYsafter theyearofthe survivingspousesdeath the remainingLifeExpectancyofthe survivingspouseiscalculatedusingtheageofthesurvivingspouseasofthe spousesbirthdayinthecalendaryearofthe spousesdeath reduced byoneforeachsubsequentcalendar year

iii NonSpouseDesignatedBeneficiary Ifthe ParticipantssurvivingspouseisnottheParticipantssole DesignatedBeneficiary theDesignatedBeneficiarysremainingLifeExpectancyiscalculatedusingtheageoftheBeneficiary in theyearfollowingtheyearoftheParticipantsdeath reducedby one foreachsubsequentyear

b NoDesignatedBeneficiary Ifthereisno Designated BeneficiaryasofSeptember30oftheyear after the year oftheParticipantsdeath theRMDforeachDCYafter the yearoftheParticipantsdeath isthequotientobtainedbydividingtheParticipantsAccount BalancebytheParticipants remainingLifeExpectancycalculatedusingtheageofthe Participantintheyear ofdeath reducedbyone foreach subsequentyear

C Forms ofDistribution Unlessthe ParticipantsVested Account Balance isdistributedin theformofanannuitypurchasedfromaninsurancecompanyorinasinglesumonor beforetheRBD asofthefirst DCYdistributions willbemade inaccordance withSections602A and B IftheParticipants interest isdistributed inthe formofanannuitypurchasedfrom aninsurancecompany distributions thereunderwillbemadein accordancewiththerequirementsofCode 401 a 9 andthe applicableTreasury regulations NothinginthisSection602 givesanyParticipantoranyBeneficiary therighttoreceiveanyformofdistributionwhichisnotspecifiedintheAdoptionAgreementortheParticipantsFundingVehicle IftheAdoptionAgreementorFundingVehiclelimitsdistributionstolumpsum payments thenthePlanwilldistributetheParticipantsentire VestedAccount Balanceintheformofalumpsumon orbefore theParticipantsRBD orif applicable atthetimedeterminedin

403b Prototype Plan

Section602 B Nothinginthis Section602C willprohibita Retirement IncomeAccount frommakingdistributions inthe formofanannuity incompliancewithTreas Reg 1403 b 6e 5

D Operating Rules

1 Precedence TherequirementsofthisSection602 willtakeprecedence over any inconsistentprovisions ofthe Plan

2 RequirementsofTreasuryRegulations Incorporated Alldistributions requiredunderthis Section602 willbedeterminedandmadeinaccordancewiththeTreasury regulationsunderCode 401 a 9 All distributionsandbenefits under theplanaresubjecttothe incidentalbenefit requirement ofTreas Reg 1403 b 6g

3 IRATreatment TheRMDrulesapplicable to individual retirementaccounts generally applyto thePlan exceptthat a theprovisions ofSection602E 7 determinea ParticipantsRBD b asurvivingspousesolebeneficiarymay nottreat the deceasedParticipantsAccountashisherown individualretirement account and c theprovisionsofthelast sentenceofSection 602 C applytoRetirementIncome Accounts

4 AggregatedDistribution AParticipantmaytotalthe RMDsofall403b accountsoftheParticipant regardlessofthe employer andtakethedistribution fromanyoneormoreof suchaccounts AParticipantmayaggregateunderthis provisiononlythose accounts theParticipantholdsasanemployeeor formeremployee ABeneficiarymayaggregateaccounts the BeneficiaryholdsasBeneficiaryofthesamedecedent butnot withaccounts theBeneficiaryholdsasanemployeeorasa beneficiary ofanotherdecedent ThePlan willapplytheserules inconformance withTreas Reg 1403 b 6e 7

E Definitions Thefollowingdefinitionsapplyto thisSection 602

1 DesignatedBeneficiary A DesignatedBeneficiary meansanindividualwhoisa Beneficiaryunder Section705 and whoisadesignatedbeneficiaryunderCode 401a 9 of the InternalRevenue Codeand Treas Reg 1401 a 9 4 Q As4and 5

2 DCY ADCYisadistribution calendaryearforwhich anRMDisrequired For RMDsbeginningbeforethe Participantsdeath thefirstDCYisthecalendaryear immediatelyprecedingthecalendaryearwhichcontainsthe ParticipantsRBD ForRMDsbeginning aftertheParticipants death thefirstDCYisthecalendaryearinwhichdistributions arerequired tobeginunderSection602 B 2 TheRMDfor theParticipantsfirstDCYwillbemadeonorbeforethe ParticipantsRBD TheRMDforotherDCYs includingthe RMDfortheDCYinwhich theParticipantsRBDoccurs will bemadeonorbeforeDecember31ofthatDCY

3 DCD ADCDisadistributioncommencementdate andgenerallymeanstheParticipantsRBD However ifSection 602 B 1 a i applies theDCDisthedatedistributionsare required tobegintothesurvivingspouseunderSection 602B 1 a Ifdistributionsunderanannuitypurchasedfrom aninsurancecompanyirrevocablycommencetotheParticipant


beforetheotherwiseapplicableDCD thentheDCDisthedate distributionsactually commence

4 JLT TheJLTistheJoint andLastSurvivorTableset forthinTreas Reg 1401 a 9 9 Q A3

5 LifeExpectancy LifeExpectancyreferstolife expectancy ascomputedundertheSLT

6 ParticipantsRMDAccountBalance AParticipant s RMDAccountBalance istheaccount balanceasofthelast valuation dateintheVCYincreasedbytheamountofanycontributionsmadeandallocatedorforfeituresallocated tothe account balanceasofdatesin theVCYafter thevaluationdate and decreasedbydistributions madeintheVCYafter the valuation date Theaccount balancefortheVCYincludesanyamountsrolledoverortransferredtothePlaneither intheVCY orintheDCYifdistributedortransferredintheVCY

7 RBD AParticipantsRBDishisherrequired beginning datedeterminedasfollows

a Morethan5 owner AParticipantsRBDis theApril1followingthecloseofthecalendaryearinwhichthe Participantattainsage7012if theParticipant isamorethan5 owner asdefinedinCode 416 i B astothePlanYear ending inthatcalendaryear Ifa Participantisamorethan5 owneratthecloseofthe relevantcalendar year theParticipantmaynotdiscontinue RMDsnotwithstandingtheParticipants subsequentchangeinownershipstatus

b OtherParticipants IftheParticipant isnota morethan5 owner hisherRBDistheApril1followingthe close ofthecalendar yearinwhich theParticipant incursa SeparationfromServiceorif later theApril 1followingthe close ofthecalendar yearinwhich theParticipantattainsage7012

c AddendumastoRBD TheEmployer inan AddendumoranindividualFundingVehiclemayspecifythat thePlanAdministratorcontinuetoapply indefinitelyortoa specifieddate theRBDdefinitionineffectprior to1997 pre SBJPA RBD ormayrequiredistributionearlierthantheRBD AParticipantspre SBJPARBD if applicable isApril1 followingtheclose ofthecalendar yearinwhich theParticipantattainsage7012

8 RMDAnRMDistherequiredminimumdistribution thePlanmustmaketoa ParticipantorBeneficiaryforaDCY ThePlanAdministratordeterminesanRMDwithoutregardto vesting butinaccordance withTreas Reg 1401 a 9 5 the Plan onlywilldistributeanRMDtotheextentthattheamount distributed isVested

9 SLT TheSLT istheSingleLifeTablesetforthin Treas Reg 1401 a 9 9 Q A1

10 ULT TheULTistheUniformLifetimeTableset forthinTreas Reg 1401 a 9 9 Q A2

11 VCY AVCYisavaluation calendaryear which is thecalendaryearimmediatelyprecedingaDCY

F Pre 1987Account Balances IfthePlanAdministrator separately accountsforaParticipantspre 1987Account the required minimumdistributionrulesdonotapplytothepre

403b Prototype Plan

1987Account Earningsafter December31 1986arenotpartof thepre1987Account Thepre1987Accountwillbesubjectto thedistributionrulesineffectasofJuly27 1987 interpreting Treas Reg 1401 1b 1 i andincompliancewithTreas Reg 1403 b 6e 6

603 METHODOFDISTRIBUTION Subjecttoany contraryrequirements imposedbySections601 including 601 D regarding inservicedistributions 602or604 a Participant ora Beneficiarymayelectdistributionunderone or any combination ofthefollowingmethods i bypayment ina lumpsum ii bypaymentinmonthly quarterlyorannual installmentsovera fixedreasonableperiodoftime not exceedingthelifeexpectancyoftheParticipant orthejointlife andlastsurvivor expectancyoftheParticipantandhisher designatedBeneficiary or iii bydistributionofanannuity contractthattheVendorprovidesorpurchaseswith the ParticipantsVestedAccountBalance If thePlan electsoris required toprovideanannuity theannuitymustbea NontransferableAnnuityandotherwise mustcomplywith the Plan terms This Section603doesnotapplytotheextent providedinSection 601A

A Modification TheEmployerinitsAdoptionAgreement mayelect tomodifythemethodsofpaymentavailableunderthis Section 603 IftheEmployersPlan isa RestatedPlan the EmployerinitsAdoptionAgreementandinaccordancewith Treas Reg 1411 d 4 mayelect toeliminate fromtheprior Plan certainProtected Benefits IfthePlanisnotanERISA Plan theEmployermayeliminateProtectedBenefitswithout regardtoTreas Reg 1411 d 4

B NoElectionif 5000orLess Thedistribution options permittedunderthisSection 603are availableonlyif the ParticipantsVestedAccount Balanceexceeds 5000

C InstallmentsSegregationandAcceleration Tofacilitate installment paymentsunder thisArticleVI thePlan Administrator underSection704A 2 c maydirectthe Vendorto segregatealloranypart oftheParticipantsAccount Balance inasegregated investmentAccount Under an installment distribution theParticipantortheBeneficiary at any time mayelect toaccelerate thepaymentofall orany portion oftheParticipantsunpaidVestedAccount Balance

D AccountTypesSourcing Elections IfaParticipantwho willreceivea partialdistributionofhisherPlanAccount has both aRothDeferralAccount orsome otherAccountwith tax basis andoneormorepretax Accounts includingaPreTax Deferral Account thePlanoperationallywilldeterminethe Account sources fromwhichtheVendorwillmakethe distribution andwilldeterminewhethersuchamounts distributed consistoftheAccount contributionsorofAccount Earningsorboth unlesssuchdeterminationsarecontraryto Applicable Law ThePlan alsomaypermittheaffected Participant toelect theAccount source s andcomposition contributionsorEarnings oftheParticipantsdistribution

unlesssuch electionsarecontrarytoApplicable Law This Section603 D astoelectionofAccount sourcesfromamong multiplesources doesnotapplytotheextentthataParticipant is eligibleunderthePlantermstoreceiveadistributiononly fromonespecificAccount source

E FundingVehicleElections With regardtoAccountsheld inagivenFundingVehicle theParticipantwillhaveany distributionformoptionsavailableunderthatFundingVehicle

5 QJSAnoticetiming Atleast30daysandnotmore than180 daysbeforetheParticipantsAnnuity StartingDate the Plan mustprovidetheParticipantawrittenexplanationofthe terms andconditionsoftheQJSA theParticipantsrightto make and theeffectof anelectiontowaivethe QJSAbenefit the rightsoftheParticipantsspouseregardingthewaiver election andtheParticipantsrightto make andtheeffectof a revocationofawaiverelection Theexplanationmustalso includenoticeoftheavailabilityoftheQOSA asdescribedin Section604 A 8

6 Waiver frequencyandtiming ThePlandoesnot limitthenumberoftimestheParticipantmayrevokea waiverof theQJSAormakeanewwaiverduringtheelectionperiod The Participant andhisherspouse if theParticipant ismarried mayrevokeanelectionto receivea particular formofbenefitat any timeuntiltheAnnuityStartingDate

7 MarriedParticipantwaiver AmarriedParticipants QJSAwaiverelectionisnotvalidunless a theParticipants spouse towhomthesurvivorannuity ispayableunderthe QJSA after theParticipanthasreceivedtheQJSAnotice has consented inwritingto thewaiverelection thespousesconsent acknowledges theeffectoftheelection and anotarypublicor thePlanAdministrator orhisherrepresentative witnessesthe spousesconsent b the spouseconsents tothe alternative form ofpaymentdesignatedbytheParticipantortoanychangein


604 ANNUITYDISTRIBUTIONSTOPARTICIPANTS ANDTOSURVIVING SPOUSES

A QualifiedJointandSurvivorAnnuity QJSA The Vendorwilldistributeamarriedorunmarried Participants VestedAccount BalanceintheformofaQJSA unlessthe Participant and spouseif theParticipant ismarried waivethe QJSAinaccordancewith thisSection604 A orunlessSection 604 G applies

1 DefinitionofQJSAifmarried If asoftheAnnuityStarting Date theParticipantismarried evenif theParticipanthas notbeen marriedthroughouttheoneyear periodendingon theannuitystartingdate aQJSAisanimmediate annuitywhich ispurchasablewith theParticipantsVestedAccount Balanceand whichprovidesalifeannuityfortheParticipantand a survivorannuitypayable forthe remaininglifeofthe Participantssurvivingspouseequalto50 oftheamountofthe annuitypayable duringthelifeoftheParticipant

2 DefinitionofQJSAifnotmarried If as ofthe AnnuityStarting Date theParticipant isnotmarried aQJSAis an immediate lifeannuityfortheParticipantwhichis purchasable withtheParticipantsVestedAccount Balance

3 ModificationofQJSAbenefit Anindividual FundingVehicleortheEmployer inanAddendum mayspecifya differentpercentage morethan50 butnotexceeding100 forthesurvivorannuity

4 Definitionsoflifesurvivorannuity Alifeannuitymeans anannuitypayabletotheParticipantinequalinstallments forthelifeoftheParticipantthatterminatesuponthe Participantsdeath Asurvivorannuitymeans anannuity payable tothe Participantssurvivingspouseinequalinstallmentsforthe lifeofthesurvivingspousethatterminatesupon thedeathofthe surviving spouse

403b Prototype Plan

thatdesignatedformofpayment and c unlessthespouseisthe ParticipantssoleprimaryBeneficiary thespouseconsents tothe ParticipantsBeneficiarydesignationortoanychange inthe ParticipantsBeneficiarydesignation

a Effectofspousalconsentblanketwaiver The spousesconsent to awaiveroftheQJSAisirrevocable unless theParticipantrevokes thewaiverelection Thespousemay execute ablanketconsent totheParticipantsfuturepayment formelectionorBeneficiarydesignation ifthespouse acknowledgestherightto limithisherconsent toaspecific designationbut inwriting waivesthatright

b Spousalconsentnotrequired ThePlan will accept asvalidawaiverelectionwhichdoesnotsatisfythe spousalconsent requirementsif thePlanAdministrator establishes i theParticipantdoesnothaveaspouse ii the spousecannotbe located iii theParticipant islegallyseparated orhas beenabandoned within themeaningofapplicable state law andtheParticipanthasacourtordertothateffect or iv othercircumstancesexistunderwhichApplicable Lawexcuses the spousalconsent requirement IftheParticipantsspouseis legallyincompetentto giveconsent thespouses legalguardian even iftheguardianistheParticipant maygiveconsent

8 Qualified OptionalSurvivorAnnuity Amarried Participanteligibletoreceive adistributionintheformofa QJSAmayelect toreceivea QualifiedOptionalSurvivor Annuity QOSA instead AQOSAisanimmediate annuity whichispurchasablewith theParticipantsVestedAccount Balance andwhichprovidesalifeannuityfortheParticipantand a survivorannuitypayable fortheremaininglifeofthe Participantssurvivingspouseequalto75 oftheamountofthe annuitypayable duringthelifeoftheParticipant If pursuantto Section604 A 3 theQJSAsurvivor annuity isatleast75 then thesurvivorannuitypercentageoftheQOSAwillbe50 AParticipantmayelect to receivetheQOSA ratherthanthe QJSA withoutthe consentoftheParticipantsspouse

B Qualified PreretirementSurvivorAnnuity QPSA Ifa married Participantdiesprior tohisherAnnuityStartingDate thePlanAdministratorwilldirecttheVendortodistributea portionofthe ParticipantsVested AccountBalance tothe Participantssurvivingspouseinthe formofa QPSA unlessthe Participant hasavalidwaiverelectionineffectorunlessthe Participantandhisherspousewerenotmarriedthroughoutthe oneyearperiodendingonthedateoftheParticipantsdeath

1 DefinitionofQPSA AQPSAisanannuitywhichis purchasablewith50 oftheParticipantsVestedAccount Balance determinedasofthedateoftheParticipantsdeath andwhichispayable forthelifeoftheParticipantssurviving spouse

2 ModificationofQPSA An individualFunding Vehicle ortheEmployerinanAddendummayelectnottoapply theoneyearofmarriage requirementaboveormayspecifya different percentage morethan50 butnotexceeding100 fortheQPSA

3 Orderingrule ThevalueoftheQPSAisattributable to EmployerContributions to PreTaxDeferrals andtoRoth Deferralsinthesameproportion astheParticipantsVested Account Balance isattributableto thosecontributions


4 Disposition ofremainingbalance Theportionof the ParticipantsVestedAccount BalancenotpayableasaQPSAis payable totheParticipantsBeneficiary inaccordancewith the remaining provisionsofthisArticleVI

5 Surviving spouseelections IftheParticipantsVested AccountBalancewhich theVendorwouldapplytopurchase the QPSAexceeds 5000 theParticipantssurvivingspousemay elect tohavetheVendorcommencepaymentoftheQPSAat anytimefollowingthedateoftheParticipantsdeath butnot laterthanSection602requires and mayelectanyoftheforms ofpaymentdescribedinSection603 inlieuoftheQPSA In the absenceofanelectionbythesurvivingspouse thePlan AdministratormustdirecttheVendortodistributetheQPSA on theearliestadministrativelypracticabledate followingtheclose ofthePlanYear inwhichthe latestofthefollowingevents occurs a theParticipantsdeath b thedatethePlan Administratorreceivesnotificationoforotherwiseconfirmsthe Participantsdeath c thedatetheParticipantwouldhave attained NormalRetirementAge or d thedatetheParticipantwouldhaveattainedage62

6 QPSAnotice timing ThePlanmustprovideawritten explanationoftheQPSAtoeachmarriedParticipantwithinthe followingperiodwhichendslast a theperiodbeginningonthe first dayofthePlan Yearinwhich theParticipantattains age32 and endingonthe lastdayofthePlanYear inwhichthe Participantattains age34 b areasonableperiodafteran EmployeebecomesaParticipant c areasonableperiodafter Section604ofthePlanbecomesapplicable totheParticipantor d areasonableperiodafterthePlannolongersatisfies the requirementsfora fullysubsidized benefit A reasonable period describedinclauses b c and d istheperiodbeginningone yearbeforeandendingoneyear after the applicable event IftheParticipantseparatesfromServicebefore attaining age35 clauses a b c and d donotapplyand the Plan mustprovidetheQPSAnoticewithintheperiodbeginningone yearbeforeandendingoneyearafter theSeparationfrom Service TheQPSAnoticemustdescribe inamannerconsistent withTreasuryregulations theterms andconditionsoftheQPSAandofthewaiveroftheQPSA comparable totheQJSAnotice requiredunderSection 604 A 5

7 Waiver frequencyandtiming ThePlandoesnot limitthenumberoftimestheParticipantmayrevokea waiverof theQPSAormakeanewwaiverduringthe electionperiod The election periodforwaiveroftheQPSAendsonthedateofthe Participantsdeath AParticipantsQPSA waiverelectionisnot validunlesstheParticipantmakesthewaiverelectionafter the ParticipanthasreceivedtheQPSAnoticeandnoearlierthanthe firstdayofthePlanYear inwhichhesheattainsage35 However if theParticipantincursaSeparation fromService prior to thefirstdayofthePlanYear inwhichheshe attainsage35 thePlanAdministratorwillaccepta waiverelectionastothe ParticipantsAccount Balanceattributableto hisherService prior tohisherSeparationfromService Inaddition ifa ParticipantwhohasnotincurredaSeparationfromService makesa validwaiver election exceptfortheage35PlanYear timing requirement above thePlanAdministratorwillacceptthatelectionasvalid butonlyuntilthefirstdayofthePlanYear inwhichtheParticipantattainsage35

8 Spousalconsent towaiver AParticipant sQPSAwaiver isnotvalidunlesstheParticipantsspouse towhomthe QPSAispayable satisfiesorisexcusedfromtheconsent requirementsasdescribedinSection604A 7 b except the

403b Prototype Plan

spouseneed notconsent totheformofbenefit payabletothe designatedBeneficiary Thespousesconsent to thewaiverof theQPSAisirrevocable unlesstheParticipantrevokes the waiverelection Thespousealsomayexecute ablanketconsent asdescribedinSection604A 7 a

C EffectofWaiver IftheParticipanthasineffectavalid waiverelectionregarding theQJSAortheQPSA theVendor willdistributetheParticipantsVestedAccountBalancein accordance withSections601 602and603

D LoanOffset ThePlan willreduce theParticipantsVested Account Balancebyany securityinterest pursuantto anyoffset rightsauthorizedbySection606 heldbythePlan byreasonof a Participant loan todeterminethevalueoftheParticipants VestedAccount BalancedistributableintheformofaQJSAor QPSA providedtheloansatisfiedthespousal consent requirement described inSection706D

E EffectofQDRO ForpurposesofapplyingthisArticleVI a formerspouse in lieuoftheParticipantscurrentspouse isthe Participantsspouseorsurvivingspousetotheextentprovided undera QDROdescribedinSection605 Theprovisionsofthis Section 604applyseparately to theportionoftheParticipants Vested AccountBalancesubjecttoaQDROandtotheportion oftheParticipantsVested AccountBalance notsubjecttothe QDRO

F VestedAccountBalanceNotExceeding 5000 The Vendormustdistributeinalumpsum aParticipantsVested Account Balancewhichthe VendorotherwiseunderSection 604wouldapplyto provideaQJSAorQPSAbenefit wherethe ParticipantsVestedAccount Balance doesnotexceed 5000

G JointandSurvivorException IfthePlanisnotan ERISAPlan Section604doesnotapplyunlesstheEmployerin itsAdoptionAgreementoranAddendumtheretoelects toapply Section 604toallParticipants IfthePlan isanERISAPlan thentheprecedingprovisions ofSection604willapplyonlyto Participants whoarenotExemptParticipants unlessthe Employer initsAdoptionAgreementoranAddendumthereto specifies thattheprecedingprovisionsofSection604applyto allParticipants

1 DefinitionofExempt Participants AllParticipants areExemptParticipantsexceptthefollowingParticipants to whom Section604mustbeappliedif thePlanisanERISA Plan a aParticipantasrespectswhom thePlan isadirector indirect transfereefromaplansubjecttotheERISA 205 requirements andthePlanreceivedtheTransferafterDecember 31 1984 unlesstheTransfer isanElective Transferdescribedin Section 905E or b aParticipantwhoelectsa lifeannuity distribution ifapplicable

2 Transfers IfaParticipantreceivesatransferunder Section604 G 1 clause a above thePlan Administrator mayelect toapplySection604onlyto theParticipants transferredbalanceandnottotheParticipantsremaining Account BalanceprovidedthatthePlan Administratoraccounts properly forsuch balances

3 DistributiontoExempt Participant ThePlan Administratormust directtheVendortodistributetheExempt ParticipantsVestedAccount Balance inaccordancewith Sections601 602and603

1 Noticesandorderstatus Uponreceivingadomestic relationsorder thePlanAdministratorpromptlywillnotifythe Participantandanyalternatepayeenamedintheorder in writing ofthereceiptoftheorderandthePlansproceduresfor determining thequalifiedstatusoftheorder Withina reasonableperiodoftimeafter receivingthedomesticrelations order thePlanAdministratormustdeterminethequalifiedstatus oftheorderandmustnotifytheParticipantandeachalternate payee inwriting ofthePlanAdministratorsdetermination The Plan AdministratormustprovidenoticeunderthisSection 605 C 1 bymailingtotheindividualsaddressspecifiedinthe domestic relationsorder orinamannerconsistent withDOL regulations

2 Interim amountspayable Ifanyportionofthe ParticipantsVestedAccountBalance ispayableunderthe domestic relationsorderduringtheperiodthePlan Administratorismakingitsdeterminationofthequalifiedstatus ofthedomestic relationsorder thePlanAdministratormust maintainaseparateaccountingoftheamountspayable Ifthe Plan Administratordeterminestheorder isaQDROwithin18 months ofthedateamountsfirstarepayable followingreceiptof thedomesticrelationsorder thePlanAdministratorwilldirect theVendortodistributethe payableamountsinaccordancewith theQDRO IfthePlanAdministratordoesnotmakeits determinationofthequalifiedstatusoftheorderwithinthe 18monthdeterminationperiod thePlanAdministratorwill direct theVendortodistributethepayableamountsinthe mannerthePlanwoulddistributeif theorderdidnotexistand willapplytheorder prospectivelyif thePlan Administratorlater determinestheorder isaQDRO


4 Exempt ParticipantBeneficiarydesignation See Section705A 3 astorequirements relatingtoamarried ExemptParticipantsBeneficiarydesignation

605 DISTRIBUTIONSUNDERAQDRO Not withstanding anyotherprovisionofthisPlan theVendor in accordance withthedirectionofthePlanAdministrator must complywiththeprovisionsofaQDRO asdefinedinCode 414p 1 A whichisissuedwithrespecttothePlan

A Distribution atanyTime ThisPlanspecificallypermitsdistributiontoanalternatepayeeunderaQDRO atanytime irrespectiveofwhethertheParticipanthasattainedhisher earliest retirementage asdefinedunderCode 414p 4 B underthePlan However adistributiontoanalternatepayeeprior totheParticipantsattainmentofearliestretirement ageis availableonlyif 1 theQDROspecifiesdistribution atthat timeorpermitsanagreementbetweenthePlanandthealternate payee toauthorizeanearlierdistribution and 2 if the presentvalueofthealternatepayeesbenefits underthePlanexceeds 5000 andtheQDROrequires thealternatepayeesconsent to

anydistribution occurringprior to theParticipantsattainment of earliest retirementage thealternatepayeegivessuchconsent

B PlanTermsOtherwise Apply Exceptastotimingof distributioncommencement underSection605 A nothingin thisSection605givesaParticipantoranalternatepayeea right to receiveatypeorformofdistribution toreceiveanyoptionor to increasebenefits inamannerthatthePlandoesnotpermit

C QDROProcedures ThePlanAdministratormustestablish reasonable procedurestodeterminethequalifiedstatusofa domestic relationsorder asdefinedunderCode 414 p 1 B

403b Prototype Plan

3 SegregatedAccount Totheextent it isnot inconsistentwith theprovisionsoftheQDRO thePlan Administratorunder Section704A 2 c maydirectthe VendortosegregatetheQDROamount inasegregated investmentaccount TheVendorwillmakeanypaymentsor distributions requiredunder thisSection605byseparatebenefit checksorotherseparatedistributiontothealternatepayee s

4 SafeHarbor Exemption SeeSection701I regardingdelegationofauthorityiftheEmployerintendsforthe Plan toqualifyundertheERISASafeHarborExemption

606 DEFAULTEDLOAN TIMINGOFOFFSET Ifa Participant ora BeneficiarydefaultsonaPlan loan thePlanwill determine thetimingofthe reduction offset oftheParticipants Vested AccountBalanceinaccordancewith thisSection606 andthePlansloanpolicy

A OffsetifDistributable Event If undertheloanpolicya loandefault alsoisadistributableeventunder thePlan the Vendor atthetimeofthe loandefault willoffsetthe ParticipantsVestedAccount Balancebythelesserofthe amount indefault including accruedinterest orthePlans security interestin thatVestedAccount Balance

B RestrictedAccounts To theextentthe loanisattributable to theParticipantsRestricted Balances theVendorwillnot offsettheParticipantsVestedAccount Balanceprior to the earlierofthedatetheParticipant incursa Severancefrom Employmentorthedate theParticipantattainsage5912 Consistentwithitsloanpolicy thePlanalsomayoffseta Participantsdefaulted loanuponPlan termination providedthe ParticipantsAccountBalanceisdistributableuponPlan termination

607 HARDSHIPDISTRIBUTIONS Hardship distributionsarepermittedunderthePlan tothe extentpermittedbytheAdoptionAgreement However innoeventwilla hardshipdistributionbeavailableunderaFundingVehicle whichdoesnotprovideforhardshipdistributions Anyhardshipdistribution willcomplywith thestandards inSection607 A andcomplywiththeoperational rulesinSection 607B Section 607C contains definitions whichapplytohardship distributions

A Standards Allhardshipdistributions mustcomplywith Treas Reg 1401 k 1d 3 Unlessotherwiseprovidedinthe Funding VehicleDocumentationortheAdoptionAgreement hardship distributionswillconformto thesafeharborneed and safeharbornecessityrules

B Operationalrules

1 Deferralsuspension To theextentahardship distribution toaParticipantmust complywith thesafeharbor necessityrules theParticipantwillnotbeabletomakeElective DeferralsorEmployee ContributionsunderthePlanduringthe 6monthperiodbeginningonthedatetheParticipantreceives thehardshipdistribution

2 Informationsharing TheEmployerandtheVendors willexchange informationto theextent necessaryto implement hardshipprovisions IfahardshipdistributiontoaParticipant conforms tothesafeharbornecessityrules theVendorwill notifytheEmployerofthedistributionso theEmployercan implement the restrictioninSection607B 1 Ifthehardship

A Election AParticipant includingforthispurpose a formerEmployee mayelect atthetimeandinthemanner prescribedbytheVendor tohaveanyportionofhisherEligibleRollover DistributionfromthePlanpaiddirectlytoanEligible RetirementPlanspecified bytheParticipant inaDirect Rollover ForpurposesofthisSection608 aParticipantincludesastotheirrespectiveinterests 1 aParticipants survivingspouse 2 theParticipantsspouseorformerspousewhoisanalternatepayeeunderaQDRO or 3 anyother BeneficiaryofadeceasedParticipantwhoisaDesignatedBeneficiaryunderSection602E 1

B Rollover andWithholding Notice Atleast30daysand notmorethan180daysprior tothedistributionofanEligible RolloverDistribution thePlanmustprovideawrittennotice includingasummarynoticeaspermittedunderapplicable

Treasury regulations explaining tothedistributee therollover option theapplicabilityofmandatory20 federalwithholdingto anyamountnotdirectlyrolledover andthe recipientsrighttoroll overwithin60days afterthedateofreceiptofthe distribution rollover notice ArecipientofanEligible RolloverDistribution whetherheshe electsaDirect Rolloveror elects toreceivethedistribution alsomayelect toreceive distribution atanyadministrativelypracticabletimewhichis earlier than30days butmorethan7days if Section604 applies followingreceipt ofthe rollovernotice Theprovisions


distributiondoesnotcomplywiththesafeharbornecessityrules becauseitcomplieswithTreas Reg 1401k 1d 3 iii B

thepartyresponsible forapprovingthedistributionmustobtain informationfromtheEmployer andotherVendorstodetermine theamountofanyplanloansandrolloveraccounts thatare availabletotheParticipantunder thePlantosatisfythe financial need

3 Beneficiaryhardshipdistribution AhardshipdistributiononaccountofahardshipneedoftheParticipants beneficiary isavailableaspermittedin thehardship distribution electionform

C Definitions

1 Safeharborneed Adistributionconformstothesafe harborneedrulesif it isforapurposedescribedinTreas Reg1401 k 1d 3 iii B asmodifiedbyQ A5ofNotice

20077 relating tobeneficiaryhardship distributions orother ApplicableLaw

2 Safeharbornecessity Adistributionconformstothe safeharbornecessityrulesif theamountofthedistributiondoes notexceedtheamountoftheParticipants immediate andheavyfinancialneed andthedistributionotherwisecomplieswith Treas Reg 1401 k 1d 3 iv E

D Ordering IfthePlanpermitsahardshipdistributionfrom morethanoneAccount type thePlan ortheParticipantina formthatthePlanprovidesforthispurpose maydetermineanyordering ofa Participantshardshipdistributionfromthe hardship distributioneligibleAccounts includingorderingas betweentheParticipantsPreTaxDeferral AccountandRoth DeferralAccount if any providedthatany orderingis consistentwithany restrictiononhardshipdistributions under thisSection607

608DIRECTROLLOVEROFELIGIBLEROLLOVER DISTRIBUTIONS

403b Prototype Plan

ofthisSections608B donotapplytodistributions toa Beneficiarydescribed inSection608A 3 exceptto theextent requiredbyApplicable Guidance

C DefaultRollover TheVendor inthecaseofaParticipant who doesnotrespondtimelytotherollover notice maymakea DirectRolloveroftheParticipantsAccount asdescribedinany DOL guidance inlieuofdistributingtheParticipantsAccount

D AutomaticRollover IntheeventofaMandatory Distribution describedinSection601F greaterthan 1000to a Participant if theParticipantdoesnotelectto havesuch distributionpaiddirectly toanEligibleRetirementPlanthe Participantspecifiesina DirectRolloverortoreceivethe distributiondirectly then theVendorwillpaythedistributionin a DirectRollovertoanIndividualRetirementPlan Inapplying this Section608D theVendorwillaggregateaParticipants RothDeferraland Pre TaxDeferralAccountsifeachAccount Balanceexceeds 200Ifeither theRothDeferralAccount or thePre TaxDeferralAccount islessthan 200 theVendorwill applythisSection608 D onlytootherAccountandwillnot aggregate theAccount Balanceunder 200 withtheother Account Balance

1 DeterminationofMandatoryDistribution amount

a Rolloverscount TheVendor indetermining whetheraMandatoryDistribution isgreaterthan 1000 for purposes ofthis Section608D willincludetheportionofthe Participantsdistributionattributableto anyRollover Contribution regardlessoftheEmployersAdoptionAgreement electiontoincludeorexcludeRolloverContributionsindefining a MandatoryDistribution

b Roth andPreTaxDeferrals Indetermining the MandatoryDistributionamountto whichto applythisSection 608 D theVendorwillaggregateaParticipantsRothDeferral and Pre TaxDeferralAccountsifeachAccount Balanceexceeds 200 Ifeither theRothDeferralAccount orthePre Tax

DeferralAccount islessthan 200 theVendorwillapplythis Section608 D onlytotheotherAccountand willnot aggregate theAccount Balanceunder 200 withtheother Account Balance

2 Beneficiaries alternatepayeesandtermination TheautomaticrolloverprovisionsofthisSection608 D donot applytopayeesdescribedinSection608A 1 2 or 3 orto distributions toa ParticipantuponPlantermination

E Limitation onRothRollovers IfaParticipantwishesto transferhisherRothDeferralAccount bya60dayrollover the Participantmayrolloveronlythetaxableportion ofthe distribution

F Definitions Thefollowingdefinitionsapplyto thisSection 608

1 DirectRollover ADirectRolloverisapaymentby thePlanto theEligibleRetirementPlanthedistributeespecifies inhisherDirectRolloverelectionorinthecaseofanautomatic rollover totheindividual retirementplanthatthePlan designates

2 EligibleRetirementPlan AnEligibleRetirement Plan isanindividualretirementplan anannuityplandescribed inCode 403 a aqualifiedtrustdescribedinCode 401 a an

609REPLACEMENTOF 5000AMOUNT An individualFundingVehicleortheEmployer inanAddendum mayspecifythatastoanyorallplacesinthePlan includingin ArticleVIorinSection904D where a 5000amount appears alesseramountwillapply Thisspecificationwill applyregardlessoftheelectiontheEmployermakes inits AdoptionAgreementastotheamountofaMandatoryDistribution

610SEVERANCEFROMEMPLOYMENT ForpurposesofArticleVI SeverancefromEmploymentorSeparation from Serviceoccursonanydateonwhich anEmployee ceasestobe anEmployeeofanEligibleEmployer eventhoughthe Employee maycontinue tobeemployed either A byanother entity thatisaRelatedEmployer if thatotherentity isnotan entity thatcanbeanEligibleEmployeror B ina capacitythat isnotemploymentwithanEligibleEmployer However an employee hasnotsuffereda SeverancefromEmploymentif the employee transfersfromone Code 501 c 3 organizationto another 501c 3 organizationthatisaRelated Employerorif anemployeetransfersfromonepublicschool toanotherpublicschool ofthesameStateemployer AnEmployee doesnothave a SeverancefromEmploymentif inconnectionwitha changeofemployment theEmployeesnewemployermaintainsthe Plan withrespecttotheEmployee Forexample anew employermaintainsaplanwithrespecttoanEmployee bycontinuingorassumingsponsorshipoftheplanorbyacceptinga transferofplanassetsandliabilitieswith respecttothe Employee


arrangementdescribedinCode 403 b oraneligibledeferred compensationplandescribedinCode 457 b sponsoredbya governmentalemployerwhich acceptstheParticipantsor alternatepayeesEligibleRolloverDistribution However with regardto aParticipantsRothDeferralAccount anEligible RetirementPlan isaRothIRA describedinCode 408A aRoth account ina401 k planwhichpermitsRothdeferralsoraRoth account ina403 b planwhichpermitsRothdeferrals Inthe caseofaBeneficiarydescribedinSection608A 3 an EligibleRetirement Plan islimitedtoanindividualretirement planthathasbeen establishedonbehalfoftheBeneficiary asan inheritedIRA withinthemeaningofCode 408 d 3 C ofthe Code

3 Eligible RolloverDistribution AnEligibleRollover Distributionisanydistributionofalloranyportionofthe ParticipantsVestedAccount Balance except a anydistributionwhichisoneofaseriesofsubstantially equalperiodic payments notless frequentlythanannually madefor the life orlifeexpectancy oftheParticipantorthe jointlives orjointlifeexpectancies oftheParticipantandtheParticipants

designatedbeneficiary orforaspecifiedperiodoftenyearsor more b anyRMDunderSection602 c theportionofanydistributionwhichisnotincludibleingrossincome exceptfor RothDeferralAccountsandEmployeeContributions d anyhardshipdistribution and e anydistributionwhich otherwise wouldbeanEligibleRolloverDistribution butwherethe total distributions totheParticipantduringthatcalendaryearare reasonablyexpectedtobelessthan 200 Forpurposesofclause e aParticipantsRothDeferralAccount isdeemedto

constitute aseparateplanthatissubjecttoaseparate 200limit

4 IndividualRetirementPlan AnIndividual Retirement Plan isanindividualretirement plandescribedin Code 408 a oranindividualretirement annuitydescribedin Code 408 b

403b Prototype Plan

ARTICLEVII ADMINISTRATIVEPROVISIONS

701 EMPLOYERADMINISTRATIVE PROVISIONS

A Information toPlanAdministrator TheEmployermust supplycurrent informationto thePlanAdministrator includingthename dateofbirth dateofemployment Compensationleavesofabsence YearsofServiceanddateofSeparationfrom Service ofeachEmployeewhois orwhowillbeeligibleto become aParticipantunderthePlan togetherwithanyother informationwhichthePlan Administratorconsidersnecessaryto administer properlythePlan ThePlanAdministratorwill supplytothe Vendorstheinformationnecessaryforthe administration oftheirFundingVehiclesandforoverallPlan coordination TheEmployersrecordsasto thecurrent informationtheEmployerfurnishestothePlan Administrator are conclusiveasto allpersons

B PlanContributions TheEmployeris solelyresponsible to determine theproperamountofanyEmployerContributionsit makes tothePlan andforthetimelydeposit totheFundingVehicle oftheEmployerContributions andElective Deferrals

C EmployerAction TheEmployer musttakeanyaction under thePlaninaccordancewithapplicablePlan provisionsandwithproperauthoritysuchthatthe actionisvalidunder Applicable LawandisbindingupontheEmployer

D NoResponsibilityforOthers Exceptasrequiredunder ERISA theEmployerhasnoresponsibility orobligation under thePlanto Employees ParticipantsorBeneficiariesforanyact unlesstheEmployeralsoservesinsuchcapacities requiredof

thePlanAdministrator aVendor oranyotherserviceprovider to thePlan

E Indemnity ofCertain Fiduciaries TheEmployerwill indemnify defendandholdharmless thePlanAdministrator from andagainstanyandall lossresultingfromliability to whichthe PlanAdministratormaybesubjectedbyreasonof any actoromission exceptwillfulmisconduct orgrossnegligence initsofficialcapacities intheadministrationofthis Plan including attorneys feesandallotherexpensesreasonablyincurred inthePlanAdministratorsdefense incasethe Employerfailsto providesuchdefense If thePlanisanERISA Plan the indemnificationprovisionsofthisSection701E do not relievethePlanAdministratorfromanyliability thePlan AdministratormayhaveunderERISAforbreachofa fiduciaryduty Furthermore thePlanAdministrator andtheEmployer mayexecute awrittenagreementfurtherdelineatingthe indemnificationagreementofthisSection701 E providedthe agreement isconsistentwithanddoesnotviolateApplicableLaw Theindemnificationprovisionsofthis Section701E do notextend toanyVendor includingwheretheVendorunder Section 151isservingasthePlan Administrator thirdpartyadministrator orotherPlanserviceproviderunlesssoprovidedinawrittenagreement includingFundingVehicle Documentation executedbysuchpersonsand theEmployer

F SettlorExpenses IfthisisanERISAPlan theEmployerwillpayall reasonablePlanexpensesthatthePlan AdministratorunderSection704 C determinesare settlor expenses underERISA

G NamedFiduciary IfthePlanisanERISAPlan the NamedFiduciaryofthe Plan istheEmployer unlessthe

Employer designates inwritinganotherpersonorpersonsto serveasNamedFiduciary TheNamedFiduciaryhassole responsibilityforthemanagementandcontrolofthePlan

H Information SharingAgreement IftheEmployer permits a Participanttotransferallora portionofhisherFundingVehicletoanotherFundingVehiclenotprovidedunderthePlan oraVendorceasestobeeligibletoreceiveContributions hereunder theEmployerandtheVendormustenterintoan informationsharingagreementunderwhichtheEmployerand theVendoragreetoprovide informationnecessaryforthe resultingFundingVehicletocomplywithCode 403b requirementsand othertaxrules relatingtothePlan This informationwillinclude i informationastowhetherthe Participantsemploymentwith theEmployer iscontinuing and whentheParticipanthashada SeverancefromEmployment for purposesofthedistributionrestrictionsinArticleVI ii information regardinghardshipdistributions underSection607 iii theamountofany planloanthatisoutstandingtothe

ParticipantinorderforaVendor todeterminewhether an additional planloanwouldbeadeemed distributionunder Code 72p seeSection706G iv otherinformationthatmaybe

neededtocomplywithfederalorstatereportingorwithholdingrequirements Althoughthere maynotbeaseparate agreementthesesameinformationsharingrequirements apply betweenthe Employer andanyVendoreligibletoreceiveContributions hereunder

I ERISASafeHarborExemption IftheEmployer intends forthePlanto qualifyundertheERISASafeHarborExemptionthe Employerwillnotmakeanydiscretionarydeterminations eg loans hardshipwithdrawals domesticrelationsorders and

distributions underthePlan thatareinconsistentwiththe ERISASafeHarborExemption Instead thePlanallocatesthose responsibilities totheVendorora thirdpartyselectedbythe Vendor IfanyPlanprovisiondirectstheEmployerorEmployeractingasPlanAdministratorto makeadiscretionarydeterminationinconsistentwiththeERISASafeHarbor Exemption thediscretionarydeterminationwillbemadebythe Vendor orthethirdparty Thisparagraphsupersedesany contraryprovisions inthePlan orFundingVehicle Documentation

702 PLANADMINISTRATOR

A CompensationandExpenses ThePlanAdministrator andanyindividualsservingasPlanAdministrator willserve

withoutcompensationforservices assuch unlessthePlan AdministratorisnottheEmployeroranEmployee butthe Employer orthe Planwillpayall reasonableexpensesofthe Plan Administrator inaccordancewithSection704 C 2

B ResignationandRemoval Ifoneormorepersonsother thantheEmployer areservingasPlanAdministrator such person s willserveuntiltheyresignbywrittennoticetothe EmployeroruntiltheEmployer removesthembywrittennotice Incaseofavacancy inthepositionofPlanAdministrator the Employer willexercise anyandallofthepowers authoritydutiesanddiscretionconferreduponthePlanAdministrator pendingthe fillingofthevacancy subjectto thelimitationsof Section701 I


403b Prototype Plan

C GeneralPowersandDuties Subject tothelimitationsof Section 701I andtotheextent notformallyorinformally delegated toaVendor thePlan Administratorhasthefollowing generalpowersanddutieswhichareinaddition tothosethe Plan otherwiseaccords tothePlanAdministrator

1 Eligibilitybenefitdetermination Todeterminethe rightsofeligibilityofanEmployeetoparticipate inthePlan all factualquestionsthatariseinthecourseofadministeringthe Plan thevalueofaParticipantsAccount Balance basedonthe valueoftheFunding Vehicleassets asdeterminedbythe Vendor andtheVested percentageofeachParticipants Account Balance

2 Rulespolicies To adopt rulesofprocedureand regulations orpoliciesthePlanAdministratorconsiders reasonableornecessaryfortheproperandefficient administration ofthePlan providedtherulesarenot inconsistentwith thetermsofthePlan theCode ERISAor otherApplicable Law ThePlan Administratormay butisnot requiredtoreducesuch rules regulationsorpoliciestowriting unlessotherwiserequired underApplicableLaw ThePlan Administratoratany timemayamendorterminateprospectively any Planpolicywithoutthe requirementofaformalPlan amendment ThePlanAdministratoralsomaycreateandmodify fromtime totimeanAdoptionAgreementAdministrative ChecklistwhichisnotpartofthePlan butwhichisforthe purposeoftrackingcertainplanoperational features andto facilitateproperadministration ofthePlan

3 Constructionenforcement Toconstrueandenforce the termsofthePlan andthe rulesandregulationsandpolicies thePlanAdministratoradopts includingdiscretiontointerpret the basicplandocument theAdoptionAgreement andany document relatedtothePlansoperation

4 Distributionvaluation TodirecttheVendor regarding thecrediting anddistributionofaFundingVehicle andtoestablishadditionalValuationDatesand directthe Vendortoconduct interimvaluationsasofsuchValuation Dates

5 Claims Toreviewandrender decisionsregarding a claimfor ordenialofaclaimfor abenefit underthePlan

6 Information toEmployer TofurnishtheEmployer with informationwhichtheEmployermayrequirefortaxor otherpurposes

7 Serviceproviders To engagetheserviceofagents whomthePlan Administratormaydeemadvisabletoassistit with theperformance ofitsduties

8 InvestmentManager IfthePlanAdministratoristhe NamedFiduciary toengagetheservicesofanInvestment ManagerorManagers asdefinedinERISA 338 eachof whom willhave fullpowerandauthoritytomanage acquireor dispose ordirecttheVendorwithrespecttoacquisitionor disposition ofanyPlan assetundersuchManagerscontrol

9 Funding ThePlanAdministratorwillreview notless oftenthanannually allpertinent Employeeinformationand Plan datainorder toestablishthefundingpolicyofthePlan and to determinetheappropriatemethodsofcarryingoutthePlans objectives ThePlan Administratormustcommunicate periodically asitdeemsappropriate to theVendorandto any


Plan InvestmentManagerthePlansshort termandlong term financialneedsforthecoordinationofthePlans investment policywithPlanfinancialrequirements

10 Records TomaintainPlanrecordsandrecordsofthe Plan Administratorsactivitiesasnecessaryorappropriatefor theproperadministrationofthePlan

11 Taxreturnsandotherfilings TofilewithDOLor IRSasmayberequired thePlansinformational taxreturnand tomakesuchotherfilingsasthePlanAdministratordeems necessary orappropriate

12 Noticesanddisclosures Togiveandtomaketo Participants andtootherpartiesallPlan relatednoticesand disclosures requiredunderApplicable Law

13 Overpayment Toseek returnfromaParticipantor Beneficiary ofanydistributed amountwhichexceedsthe distributableVestedAccount Balance orexceedstheamount which otherwiseshouldhavebeendistributed andtoallocate any recoveredoverpaymentinaccordancewith thePlanterms

14 Catch all Tomakeanyotherdeterminationsand undertakeany otheractionsthePlan Administratorin its discretionbelieves arenecessaryorappropriateforthe administration ofthePlan except totheextentthatthe Employer providesexpresscontrarydirection andtootherwise administer thePlaninaccordancewiththePlantermsand ApplicableLaw

D 403b PlanSalaryDeferrals ThePlanAdministratormayadoptsuch policiesregardingElective Deferralsasitdeems necessaryorappropriatetoadminister thePlan ThePlan Administratoralsowillprescribea SalaryReduction AgreementformforusebyParticipants However aVendormayprescribeformsorpolicies necessaryorappropriatetoadministeringElectiveDeferralsto theVendorsFundingVehicle

E LimitationsonPlanAdministratorResponsibility

1 Actsofothers ExceptasrequiredunderERISA the Plan Administratorhasnoresponsibilityorobligationunderthe Plan toParticipantsorBeneficiariesforanyact unlessthePlan Administratoralsoserves insuchcapacities requiredofthe Employer theVendor oranyotherserviceprovidertothePlan

2 Plancontributions ThePlanAdministratorisnot responsible tocollectanyrequiredPlancontributionorto determinethe correctnessordeductibilityofanyEmployercontribution

3 Relianceoninformation ThePlanAdministratorand theVendorsinadministering thePlanareentitledto butarenot requiredto relyupon information whichaParticipantBeneficiary Vendor theEmployer aPlanserviceprovideror representatives thereofprovide

703 DIRECTION OFINVESTMENT

A EmployerdirectionofInvestment TheEmployerhasthe rightto directtheVendorwithrespecttothe investmentandre investmentofassetscomprisingtheFundingVehicleunlessan Investment ManagerortheParticipants aredirectingthe Vendor

403b Prototype Plan

B ParticipantDirectionofInvestment TheParticipant generally hastheresponsibilitytoinvesthisherPlanAccount unlessthe PlanAdministratororthe Participantappointan Investment Managertoinvest thePlanAccount ThePlan Administratormayimpose reasonableandnondiscriminatory administrativeconditions ontheParticipants abilitytodirect theirAccount investments For purposesofthisSection703B a Participant includesaBeneficiarywheretheBeneficiaryhas succeeded totheParticipantsAccountandwherethePlan AdministratorspolicyaffordstheBeneficiarythesame or different self directionrightsasa Participant

1 Vendor authorizationandprocedures The Vendor only willacceptdirectionfromeachParticipant orfromthe Participantsproperly appointedindependent investmentadviser orfinancialplanner in theformorinthemannerthatthePlan providesorotherwiseapproves forthis purpose TheVendor mayestablishproceduresrelatingto Participantdirectionof investmentunderthisSection703B asarenotinconsistent withthePlanAdministratorspolicy regardingParticipant direction includingproceduresorconditionsforelectronic transfersorforchangesin investmentsbyParticipantsorby theirappointedindependentadvisers orplanners

2 ERISA 404 c NoPlan fiduciary includingthe EmployerandVendor isliableforany lossorforany breach resultingfromaParticipantsdirectionoftheinvestmentofany part ofhisherdirectedAccount totheextenttheParticipants exercise ofhisherright todirecttheinvestmentofhisher Account satisfiesthe requirementsofERISA 404c

3 Participantloans AspartoftheloanpolicythePlan establishesunderSection706 thePlanunderSection706E maytreata Plan loanmadetoaParticipantasaParticipant directionofinvestment

4 Investment servicesprograms ThePlanmaypermit Participants toappointanInvestmentManagerorManagerswhichmaybea Vendororanaffiliatethereof torender investment allocation services investmentadviceor managementservices collectively an investment services program totheappointing Participants providedthatany such appointmentandtheoperationofanysuch investmentservices program arenotinviolationofApplicable Law

C Direction ConsistentwithPlan Toconstitutea proper direction anydirectionofinvestmentgivento aVendorunder thePlanmustbeinaccordancewith thePlantermsandmustnot becontrary toApplicable Law

704 ACCOUNTADMINISTRATION VALUATION ANDEXPENSES

A MaintenanceofAccounts ThePlan Administratorwill maintain ordirecttheVendorstomaintain aseparateAccount ormultipleAccounts inthenameofeachParticipantto reflect theParticipantsAccount BalanceunderthePlan ThePlan Administratorwillmake itsallocationsofEarningsorrequest theVendorstomakeitsallocations totheAccountsofthe ParticipantsasnecessarytomaintainproperPlanrecords a in accordancewiththecontributionsourceunderSection 704 A 1 b inaccordancewithSection306allocation conditions c consistentwith thePlan Administrators establishmentofinvestmentaccount typesunderSection 704 A 2 and d consistentwiththeEmployersAdoption

b IndividualAccounts AnindividualAccount is anAccount thatisestablishedandmaintainedforaParticipant toinvest inoneormoreFundingVehiclesinwhich other Participantsdonothaveany interest Theassetsintheindividual Account aresubjectto any limitationsimposedbyERISAor otherApplicableLaw AParticipantmayhaveoneormore individualAccounts inaddition togrouporsegregatedAccounts Anindividual Account iscreditedandchargedwith theEarnings underSection704B 4 d AsofeachValuation Date thePlanAdministratormustreduceanindividualAccount foranyforfeiturearising fromSection507after thePlan Administratorhas madeallotherallocations changes or adjustmentsto theAccountforthevaluationperiod Inan individualAccount theVendor titlestheFundingVehicleinthe nameoftheParticipant ThePlanAdministratormayprohibitinvestmentoffundsinindividualAccountstotheextentthat thosefundsarenot100 Vested

c SegregatedAccounts AsegregatedAccount is anAccount thePlanAdministratorestablishesand maintainsor directstheVendortoestablishand maintainforaParticipant i astheresultofa cash outrepayment underSection504 ii to facilitateinstallmentpaymentsunderSection603 iii to holda QDRO amountunderSection605 iv topreventadistortionof Plan Earningsallocations or v forsuchotherpurposes asthe Plan Administratormaydirect AsegregatedAccountreceives all incomeitearnsandbearsallexpenseorlossit incurs The Vendorwillinvest theassetsofasegregatedAccount consistent


AgreementelectionsastomethodofallocationofEarningsunderSection704B 4

1 Bycontributionsource ThePlan asnecessaryfor theproperadministration ofthePlan willestablishPlan Accounts foreachParticipanttoreflecthisherAccounts attributable tothefollowing contributionsourcesand the Earningsattributablethereto PreTax Deferrals RothDeferrals Matching Contributions NonelectiveContributions QNECsand Safe HarborContributions RolloverContributions includingRothand pretaxamounts andTransfers

2 Byinvestmentaccount type ThePlan asnecessaryfortheproperadministrationofthePlan willestablishseparateAccounts foreachParticipanttoreflecthisherinvestment account typesasdescribedbelow

a GroupAccount AgroupAccount isanAccount which forinvestmentpurposes isnotasegregated Accountoran individualAccount AgroupAccount includesagroupFundingVehicle IfanyorallPlan investmentAccountsaregroupedeachParticipantsAccount hasanundividedinterestinthe assets comprising thegroupAccount InagroupAccount thevalueof eachParticipantsAccountBalanceconsists ofthatproportionof thenetworth atfairmarketvalue oftheFundingVehicle which thenetcreditbalance inhisherAccount exclusiveofthe cash valueofincidentalbenefit insurancecontracts bears tothe totalnetcreditbalanceintheAccounts exclusive ofthecash valueofthe incidentalbenefit insurancecontracts ofall Participantsplusthe cashsurrendervalueofany incidental benefit insurance contractsheldbytheVendoron the Participants life AsofeachValuationDate thePlan AdministratormustreduceaParticipantAccounts forany forfeiturearisingfromSection507after thePlanAdministrator has madeallotherallocations changesoradjustmentstothe Account forthevaluationperiod Inagroup Account the Vendor titlestheFunding VehicleinthenameofthePlan

403b Prototype Plan

with thepurposeforwhichtheVendorestablishedtheAccount Asofeachvaluationdate thePlan Administratormustreducea segregatedAccount forany forfeiturearisingunderSection507 after thePlanAdministratorhasmadeallotherallocations changesoradjustmentstotheAccount forthevaluationperiod

3 ValueofAccountdistributions Thevalueofa ParticipantsAccount isequaltothesumofallcontributions Earningsandother additionscreditedtotheAccount lessall distributions including distributions toBeneficiaries andto alternate payeesandalsoincludingdisbursementofPlan loan proceeds expensesandotherchargesagainst theAccountasof a ValuationDate orotherrelevant date Forpurposesofa distribution underthePlan thevalueofaParticipantsAccount BalanceisitsvalueasoftheValuationDate immediately precedingthedateofthedistribution

4 Accountstatements Assoonaspracticable afterthe AccountingDateofeachPlanYearandany otherdatethat ERISA requires thePlanwilldeliverwithinanytimeprescribed byERISA toeachParticipant andtoeachBeneficiary a statementreflectingtheamountofhisherAccount Balancein thePlanasofthatdateand suchotherinformationERISA requires befurnished theParticipantortheBeneficiary No Participant exceptthePlanAdministrator hasthe rightto inspectthe recordsreflectingtheAccountofanyother Participant IfthePlan isnotanERISA Plan theVendorwill providestatementsinaccordancewith itsnormalprocedures

B AllocationofEarnings This Section704B applies solelyto theallocation ofEarningsoftheFundingVehicle Anyreferences inthisSection704B tothePlan Administrator includeaVendor ThePlanAdministratorwillallocate EmployerContributionsandParticipantforfeitures ifany in accordancewithArticleIII

1 AllocateasofValuationDate AsofeachValuation Date thePlan AdministratormustadjustAccounts toreflect EarningsfortheValuationPeriodsincethelastValuationDate

2 DefinitionofValuationDate AValuationDate under thisPlan iseach a AccountingDate b ValuationDate theEmployerelectsinitsAdoptionAgreement or c Valuation Date establishedunderSection702 C 4 TheEmployer inits AdoptionAgreementorthePlanAdministratormayelect alternative ValuationDatesforthedifferentContributionTypes whichthePlan AdministratormaintainsunderthePlan A Vendormayestablishmorefrequentvaluations includingdaily valuations ofInvestmentVehiclestheVendorprovides

3 DefinitionofValuationPeriod TheValuation PeriodistheperiodbeginningonthedayafterthelastValuation Date andendingonthecurrentValuationDate

4 Allocationmethods ThePlanAdministratorwill allocateEarningstotheParticipantAccounts inaccordancewith thedailyvaluationmethod balanceforwardmethod weighted averagemethod individualaccount method orothermethodthe EmployerelectsunderitsAdoptionAgreement TheEmployer in itsAdoptionAgreementmayelectalternative methodsunder whichthePlan AdministratorwillallocatetheEarningstothe different contributionsourceAccounts orinvestmentAccount typeswhichthePlan AdministratormaintainsunderthePlan

a Dailyvaluationmethod Withregardto FundingVehiclessubjectto dailyvaluation thePlanAdministratorwill

C PlanExpenses ThePlanAdministratorconsistentwith ERISAandApplicable LawmustdeterminewhetheraparticularPlan expenseisasettlor expensewhichtheEmployermust pay

1 Employerelectionastononsettlorexpenses The Employer willdirectthePlanAdministratorastowhetherthe Employerwillpayany orallnonsettlorreasonablePlan expensesorwhetherthePlanmustbearthe expense

2 AllocationofPlanexpense Astoany andallnon settlor reasonablePlanexpenses includingVendor fees which theEmployerdeterminesthatthePlanwillpay thePlan Administratorhasdiscretion i todeterminethemethodof allocating reasonablePlan expensesthatarechargedto thePlan asawhole ii to determinewhichreasonablePlan expensesthe Plan willcharge toanindividualParticipantsAccount and iii toadoptanexpensepolicyregardingthe foregoing ThePlan AdministratormustexerciseitsdiscretionunderthisSection 704C 2 inareasonable uniformandnondiscriminatorymanner ThePlanAdministratorwilldirecttheVendortopayfromtheFunding VehicleortochargetotheoverallPlanorto particularParticipantAccounts theexpensesunderthisSection 704C 2 inaccordance withthePlan Administratorselection ofexpense chargingmethodorpolicy


allocate EarningsoneachdayofthePlanYearforwhich Plan assetsarevaluedonanestablishedmarketandtheVendor is conducting business

b Balanceforwardmethod IftheEmployer inits AdoptionAgreementelects toapply thebalanceforward method thePlan AdministratorfirstwilladjusttheParticipantAccounts asthoseAccountsstoodatthebeginningofthe currentValuation Period byreducingtheAccounts foranyforfeituresarisingunderthePlan foramountscharged duringtheValuationPeriodtotheAccounts inaccordancewithSection 704C 2 b relatingtodistributionsandtoloandisbursement payments ThePlanAdministratorthen subjecttothe restorationallocation requirementsofthePlan willallocate Earnings proratatotheadjustedParticipantAccounts sincethe lastValuationDate

c Weightedaveragemethod IftheEmployer in itsAdoptionAgreementelects toapplyaweightedaverageallocationmethod thePlan Administratorwilltreata weightedportionoftheapplicable contributionsasif includibleinthe ParticipantsAccountasofthebeginningoftheValuation Period Theweightedportionisafraction thenumeratorof which isthenumberofmonthsintheValuationPeriod excludingeachmonthin theValuationPeriodwhich beginsprior tothecontributiondateoftheapplicablecontributions and thedenominator ofwhichisthenumberofmonthsinthe ValuationPeriod TheEmployer initsAdoptionAgreementmayelect tosubstitute aweightingperiodotherthanmonthsfor purposesofthisweighted averageallocation

d IndividualAccountmethod IftheEmployer in itsAdoptionAgreementelectsto applythe individualAccount method i eachParticipants individualAccount iscreditedand charged withtheEarningssuchAccountgenerates ii the Employerselection ifany initsAdoptionAgreementof anothermethodfortheallocationofEarningswillnotapplyto the individualAccount and iii the individualAccountwillbe valued atleastannually

403b Prototype Plan

a ChargetooverallPlan IfthePlan Administratorchargesa Planexpense totheAccounts ofall Participants thePlanAdministratormayallocatethePlan expense eitherproratainrelationtothetotalbalanceineach Accountonthedatetheexpense isallocated orasofthemost recent ValuationDate orpercapita anequalamount to each ParticipantsAccount

b ChargetoindividualParticipantAccounts ThePlanAdministrator exceptasprohibitedbyApplicable Law maychargeaParticipantsAccount foranyreasonable Plan expensesdirectlyrelatedtothatAccount including butnot limited tothefollowing categoriesoffeesorexpenses distribution loan QDRO lostParticipant search account maintenance brokerageaccounts expeditedcheckdeliver investmentmanagement includingregistered investment advisors fees andbenefit calculations ThePlanAdministrator maychargea ParticipantsAccountforthereasonableexpenses incurred inconnectionwiththemaintenanceoforadistribution fromthatAccount evenif the chargingofsuchexpenseswould result intheeliminationoftheParticipantsAccountorinthe Participantsnotreceivinganactualdistribution However if the actualAccount expensesexceedtheParticipantsAccount Balance thePlanAdministratorwillnotchargetheParticipant outsideofthePlanforsuchexcessexpenses

c Participant sdirectpaymentofinvestment expenses ThePlanAdministratormaypermitParticipants to paydirectlyto theserviceprovider outsidethePlan Plan expensessuchasinvestmentmanagement fees providedsuch expenses i wouldbeproperlypayable eitherbytheEmployer orthePlanandarenot settlor expensespayable exclusivelyby theEmployer ii arenotpaidinfactbytheEmployerorbythe Plan and iii arenotintrinsicto thevalueofthePlanassets as described inRev Rul 86142orinanysuccessorruling This Section704 C 2 c doesnotpermitaParticipanttoreimburse thePlanforexpensesthePlanpreviously haspaid Totheextent a Participantdoesnotpayanexpense theParticipantmaypay accordingtothisSection704 C 2 c thePlan Administrator willchargetheexpense underSections704C 2 a or 704 C 2 b inaccordancewiththePlanAdministrators expensepolicy

d ChargestoformerEmployee Participants The Plan AdministratormaychargereasonablePlanexpensestothe Accounts offormerEmployeeParticipants even ifthePlan AdministratordoesnotchargePlan expensesto theAccountsof currentEmployee Participants ThePlanAdministratormay charge theAccountsofformerEmployeeParticipantsby applyingone oftheSection704C 2 a or b methods

e ERISAcompliance This Section704 C does notauthorize thePlan tochargeaParticipantforinformation thatERISArequires thePlantofurnishfreeofchargeuponthe Participantsrequest Inaddition thePlan Administratoras ERISA orotherApplicable Lawmayrequire must disclosethe natureofanyPlanexpensesandthemannerofchargingofany Plan expensestothePlan orto particularParticipantAccounts andmustapplyitsexpense policyinamannerwhichis consistentwithERISAandotherApplicable Law

705 PARTICIPANT ADMINISTRATIVE PROVISIONS

A BeneficiaryDesignation AParticipantfromtimeto time maydesignate inwriting anyperson s includinga trustor


otherentity contingentlyorsuccessively towhomtheVendor willpayallorany portionoftheParticipantsVested Account Balance includinganylifeinsuranceproceedspayabletothe ParticipantsAccount in theeventofdeath AParticipantalso maydesignate theformand methodofdistributionofhisher Account totheBeneficiary ThePlanwillprescribe theformfor theParticipantswrittendesignationofBeneficiary and uponthe Participantsfilingtheformwiththe PlantheformeffectivelyrevokesalldesignationsfiledwiththePlan prior tothatdatebythesameParticipant This Section705 A alsoappliestothe interestofa deceasedBeneficiaryoradeceasedalternatepayeewhere theBeneficiaryoralternatepayeehas designateda Beneficiary DeliveryofaBeneficiaryDesignationtoaVendor affectsonlydistributions fromtheFunding Vehicles that Vendor provides Intheeventofa conflictbetween a beneficiarydesignation providedtothePlanAdministratorand a beneficiarydesignationprovidedtoaVendor theVendors designation willcontrol thedistributionoftheVendorsFundingVehicles

1 Automaticrevocationofspousaldesignation A divorcedecree oradecreeoflegalseparation revokes thepriorParticipantsdesignation ifany ofhis herspouse orformer spouseashisherBeneficiaryunderthePlanunless a the decree ora QDROprovidesotherwise or b theEmployerprovidesotherwiseinanAddendum ThisSection705 A 1 appliessolelytoa Participantwhosedivorceorlegalseparation becomeseffectiveonorafter thedatetheEmployerexecutes thisPlan unlessthePlan isaRestatedPlan andthepriorPlan contained aprovision tothesameeffect

2 CoordinationwithQJSA QPSArequirements If Section604appliesto theParticipant thisSection705doesnot imposeanyspecial spousalconsent requirements onthe ParticipantsBeneficiarydesignationunlesstheParticipantwaivestheQJSAorQPSAbenefit IftheParticipantwaivesthe QJSAorQPSAbenefitwithoutspousalconsenttothe ParticipantsBeneficiarydesignation a any waiverofthe QJSAoroftheQPSAisnotvalid and b if theParticipantdies prior tohisherAnnuity StartingDate theParticipants Beneficiarydesignationwillapplyonlytotheportionofthe deathbenefitwhichisnotpayable asaQPSA Regardingclause b if theParticipantssurvivingspouseisaprimaryBeneficiary

undertheParticipantsBeneficiarydesignation theVendorwill satisfythe spousesinterestintheParticipantsdeathbenefit first fromtheportionwhichispayableasaQPSA

3 Jointandsurvivorexception ThisSection 705A 3 appliesif thePlanisanERISAPlan butthe Employer haselectedtoapplytheexceptiontothe jointand survivorannuity requirementsunderSection604G The BeneficiarydesignationofamarriedExemptParticipant as described inSection604 G isnotvalidunlesstheParticipants spouseconsents inamannerdescribedinSection604A 7 to theBeneficiarydesignation Thespousalconsent requirement in thisSection705 A 3 doesnotapplyif theParticipantsspouse istheParticipantssoleprimaryBeneficiary

B DefaultBeneficiary If i aParticipantfailstonamea Beneficiary inaccordancewithSection705 A or ii the Beneficiary andallcontingentorsuccessiveBeneficiaries whomthe Participantdesignates predecease theParticipant are invalidforanyreason ordisclaimtheParticipantsVested Account Balanceandthedisclaimershave beenacceptedas validunderApplicable Law thentheVendor subjectto any contraryprovision inanAddendumunder Section705 C or

403b Prototype Plan

any contraryprovision inFundingVehicleDocumentation will distributetheParticipantsVestedAccount Balancein accordancewithSection603inthefollowingorderofpriority to

1 Spouse TheParticipantssurvivingspouse without regardto theoneyearmarriagerule ofSections604B and 705 A 3 andifnosurvivingspouseto

2 Descendants TheParticipantsdescendents including adoptedchildren inequalsharesbyrightofrepresentation one share foreachsurvivingchildandoneshareforeachchildwho predeceasestheParticipantwithlivingdescendents andifnone to

3 Parents TheParticipantssurvivingparents inequal shares andifnoneto

4 Estate TheParticipantsestate

C Administration ofDefaultProvision TheEmployer inan AddendumunderSection705B mayspecifyadifferent listor orderingofthelistofdefault beneficiaries providedhowever thatif thePlan isanERISAPlanthatissubjecttoSection 604 G and thePlan includesExempt Participants astosuch exemptParticipants theEmployermaynotspecifyadifferent default Beneficiary listororder unlesstheParticipants surviving spousewillbethesoleprimaryBeneficiary The Employer inanAddendummaydefinethe term spouse under Section705 B 1 providedsuchAddendum isconsistentwith Applicable Law IntheabsenceofsuchanAddendum thePlan Administratorwillinterpretandapplytheterm spouse ina mannerwhichisconsistentwithApplicableLaw

D DeathofBeneficiary IftheBeneficiarysurvivesthe Participant butdiesprior todistributionoftheParticipants entireVestedAccount Balance theVendorwilldistributethe remainingVestedAccountBalance totheBeneficiarysestate unless 1 theParticipantsBeneficiarydesignationprovides otherwise 2 theBeneficiaryhasproperlydesignateda beneficiary or 3 theEmployerprovidesotherwiseinan Addendum ABeneficiaryonlymaydesignateabeneficiary for theParticipantsAccount BalanceremainingattheBeneficiarys death iftheParticipanthasnotpreviously designateda successive contingentbeneficiaryandtheBeneficiarys designationotherwisecomplieswiththePlan terms

E SimultaneousDeathofParticipant andBeneficiary Ifa Participant andhisherBeneficiaryshoulddiesimultaneously or under circumstancesthatrenderitdifficultorimpossibleto determinewhopredeceasedtheother thenunlessthe ParticipantsBeneficiary designationotherwisespecifies the PlanwillpresumeconclusivelythattheBeneficiarypredeceased theParticipant

F Incapacitated ParticipantorBeneficiary If in the opinionofthePlan aParticipantorBeneficiaryentitledtoa Plan distributionisnotabletocare forhisher affairsbecauseof a mental condition aphysicalcondition orbyreasonofage the VendorwillmakethedistributiontotheParticipantsor Beneficiarysguardian conservator custodian includingunder a UniformTransfersorGiftstoMinorsAct orto hisher attorneyinfactortootherlegal representativeuponfurnishing satisfactoryevidence ofsuchstatus ThePlan Administratorand theVendordo nothaveanyliabilitywith respectto paymentsso madeandneither thePlan Administratornor theVendorhasany


dutytomakeinquiryastothecompetenceofanypersonentitled to receivepaymentsunderthePlan

G Assignment orAlienation ExceptasprovidedinCode 414 p relatingtoQDROs PlanLoans Section706 andin

ERISA 206 d relatingtocertainvoluntary revocable assignments judgmentsandsettlements neitheraParticipantnor aBeneficiarymayanticipate assignoralienate eitherat laworinequity anybenefit providedunderthePlan and the Vendorwillnotrecognizeanysuchanticipation assignmentor alienation ExceptasprovidedinotherApplicableLaw a benefit underthePlanisnotsubjecttoattachment garnishment levy executionorotherlegalorequitableprocess

H InformationAvailable AnyParticipantorBeneficiarywithoutchargemayexaminethePlandescription copy ofthe latestannual report anybargainingagreement thisPlan and any contractoranyotherinstrumentwhichrelatestothe establishmentoradministrationofthePlan ThePlan Administratorwillmaintainallofthe itemslisted inthisSection 705 H initsoffice orinsuchotherplaceorplacesasitmaydesignate fromtime totimeinorder tocomplywiththe regulationsissuedunderERISA forexaminationduringreasonablebusiness hours Uponthewrittenrequestofa ParticipantoraBeneficiary thePlanAdministratormustfurnish theParticipantorBeneficiarywitha copyofanyitemlistedin thisSection705H ThePlanAdministratormayimposea reasonablecopyingchargeupontherequestingperson This Section 705H doesnotapplyifthePlanisnotanERISAPlan

I ClaimsProcedureforDenialofBenefits AParticipantor a Beneficiarymayfilewith thePlanAdministratorawritten claimforbenefits if theParticipantortheBeneficiarydisputesthe PlanAdministratorsdeterminationregardingthe ParticipantsorBeneficiarysPlanbenefit However thePlan willdistributeonlysuchPlanbenefits toParticipantsor BeneficiariesasthePlanAdministratorinitsdiscretion determinesaParticipantorBeneficiary isentitledtoreceive ThePlanAdministratorwillmaintainaseparatewritten documentaspartof orwhichaccompanies thePlanssummaryplandescriptionexplainingthePlansclaims procedure This Section705 I specifically incorporatesthewrittenclaims procedureasfromtimeto timepublishedbythePlan AdministratorasapartofthePlan IfthePlanAdministrator pursuanttothePlanswrittenclaimsproceduremakesafinal writtendeterminationdenying aParticipantsorBeneficiarys benefit claim theParticipantorBeneficiaryto preservethe claimmust fileanactionwith respecttothedenied claimnot laterthan180days following thedateofthePlan Administratorsfinaldetermination

J InabilitytoDetermineBeneficiary Intheeventthatthe Plan Administratorisunable todeterminetheidentityofa ParticipantsBeneficiaryundercircumstancesofcompetingclaimsorotherwise thePlanmayfileaninterpleaderaction seeking anorderofthecourtastothedeterminationofthe Beneficiary ThePlanAdministrator theVendor andotherPlan fiduciaries mayactinreliance uponanyproperorder issued underthisSection705J inmaintaining distributingor otherwisedisposingofaParticipantsAccountunderthePlan terms toany Beneficiaryspecifiedinthecourtsorder

706 PLANLOANS

A LoanPolicy Subjecttothe termsoftheFundingVehicle Documentation thePlanAdministratormayestablish amend or

403b Prototype Plan

terminate apolicyformakingPlan loans including collateralized loansmadebyanAnnuityProviderunder the AnnuityContract ifany toParticipantsandto Beneficiaries If thePlanAdministratoradoptsaloanpolicy theloanpolicy mustbenondiscriminatory andmustbeinwriting Thepolicy must include i theidentityofthepersonorpositions authorizedtoadminister theParticipant loanprogram ii the procedure forapplyingforaloan iii thecriteriaforapproving ordenyinga loan iv thelimitations ifany onthetypesand amountsofloans available v theprocedure fordetermininga reasonablerateofinterest vi thetypesofcollateral whichmay secure theloan and vii theeventsconstitutingdefaultandthe stepsthePlanwilltaketo preservePlan assetsintheeventof default AloanpolicythePlanAdministratoradoptsunderthis Section706ispartofthePlan exceptthatthePlan Administratormayamendorterminatethepolicywithoutregard to Section902

B RequirementsforPlanLoans TheVendormaymakea Plan loantoaParticipantortoaBeneficiary inaccordancewith the loanpolicyandtheFundingVehicleDocumentation provided 1 theloanpolicysatisfies therequirementsofthis Section 706 2 loansareavailableto allParticipantsand Beneficiaries onareasonably equivalentbasisandarenot availableinagreateramountforHCEsthanforNHCEs 3 any loanisadequatelysecured 4 theloanbearsareasonablerate ofinterest 5 theloanprovidesforrepayment withina specified time exceptthattheloanpolicymaysuspendloan payments pursuanttoCode 414 u 4 orotherwisein accordancewithApplicable Law 6 thedefault provisions of thenotepermitoffsetoftheParticipantsVestedAccount Balance onlyatthe timewhentheParticipanthasadistributable eventunderthePlan butwithoutregardtowhetherthe Participant consentstodistribution asotherwise mayberequired underSection601A 2 7 theamountofthe loandoesnot exceed atthetime thePlanextends theloan the presentvalue oftheParticipantsVested AccountBalance intheVendors Funding Vehicle and 8 the loanotherwiseconforms tothe exemption providedbyERISA 408b 1 TheVendormay impose additionalrestrictionsonloans providedsuchtermsare consistent withtheCodeandERISA ifapplicable IfthePlan isnotanERISAPlan theVendormaymaketheloanwithout regardto requirements 2 3 or 8 solongastheloanhas repayment safeguardstowhichaprudentlenderwouldadhere

C DefaultasDistributableEvent Theloanpolicymay provideaParticipantsloandefault is adistributableeventwith respecttothedefaultedamount irrespectiveofwhetherthe Participant otherwisehasincurred adistributableeventatthe timeofdefault exceptastoamountswhichtheParticipantused to securehisherloanandwhichremain subjecttodistribution restrictionsunderSection601 E whichmaynotbedistributed inserviceatthetimeofdefault

D QJSARequirements IftheQJSArequirementsofSection 604applytotheParticipant theParticipantmaynotpledgeany portionofhisherAccount Balancethatissubjectto such requirementsassecurityforaloanunless within the90day periodendingonthedatethepledgebecomeseffective the Participantsspouse ifany consents inamannerdescribed in Section604otherthantherequirement relating totheconsent ofasubsequentspouse tothesecurityor byseparateconsent to anincreaseintheamountofsecurity

E TreatmentofLoanas Participant Directed ThePlan Administrator totheextentprovidedinawritten loanpolicy

707 LOSTPARTICIPANTS IfthePlanisunable to locate anyParticipantorBeneficiary whoseAccountbecomes distributableunderthePlan a lostParticipant thePlan Administratorwillapplytheprovisionsofthis Section707 The provisionsofthisSection707nolongerapplyif thePlan priorto takingactiontodisposeofthelostParticipantsAccount underSection707A 2 or707B 2 receivesadistribution election fromtheParticipant

A OngoingPlan TheprovisionsofthisSection707A applyif thePlanisongoing

1 AttempttoLocate ThePlanmustconduct a reasonable anddiligentsearchfortheParticipant usingone or moreofthesearchmethods describedinSection707C

2 Failure tolocatedisposition ofAccount Ifalost Participantremainsunlocatedafter6monthsfollowingthe date the Planfirstattemptstolocatethe lostParticipantusinganyof the searchmethodsdescribedinSection707C thePlanmayforfeit thelostParticipantsAccount providedtheAccountis notsubject totheAutomaticRollover rulesofSection608 D unlessforfeitureiscontrarytoApplicable Law IfthePlan forfeits thelostParticipantsAccount theforfeitureoccursatthe endoftheabovedescribed6month periodandthePlanwill allocate theforfeitureinaccordancewithSection307 ThePlan underthisSection707A 2 willforfeit theentireAccountof the lostParticipant includingElective DeferralsandEmployeeContributions IfthePlanisanERISAPlan thisprovisionwill notapplytotheAccountofalostParticipantwhohasnot attained thegreaterofage62orNormalRetirementAgeunless


and consistentwithSection703 B willtreata Plan loanmade to aParticipantasaParticipant directedinvestment evenif the Plan otherwisedoes notpermitaParticipanttodirecthisher Account investments Wherealoanistreatedasa directed investment theborrowingParticipantsAccountaloneshares in any interest paidontheloan and theAccountalonebearsanyexpenseorlossitincursinconnectionwiththeloan The Vendormayretainanyprincipalorinterestpaidonthe borrowingParticipantsloaninasegregatedAccount as describedinSection704A 2 c onbehalf oftheborrowingParticipantuntiltheVendordeemsitappropriate toaddtheloan payments totheParticipantsAccountunderthePlan

F ERISASafeHarborExemption IftheEmployer intends forthePlantoqualifyundertheSafeHarborExemption the determinationof 1 whetherPlan loansareavailableand 2 the terms underwhich Participantsmayobtain loansismadebyreferencetothe FundingVehicleDocumentation

G Coordination Tominimizetheinstancesinwhich Participants have taxableincomeasaresultofloansfromthe Plan thePlanAdministratorwilltakesuchstepsasmaybe appropriateto coordinatethelimitationsonloansset forthin Code 72p includingthecollectionofinformation from Vendors andtransmission ofinformationrequestedbyanyVendor concerningtheoutstandingbalanceofany loansmade toa ParticipantunderthePlanoranyotherplanofthe Employer TheAdministrator willalsotakesuchsteps asmay beappropriateto collect informationfromVendors and transmit information toanyVendor concerninganyfailurebya Participanttorepaytimelyany loansmadetoaParticipantunder thePlanoranyotherplanoftheEmployer The Vendorswill cooperatewiththePlanAdministratorinprovidinginformation neededunderthisSection706 G

403b Prototype Plan

ParticipantsVestedAccountBalance excludingrollovers is less than 5000

3 Subsequent restorationofforfeiture Ifa lost ParticipantwhoseAccountwasforfeited thereafteratanytime butbeforethePlanhasbeen terminatedmakes aclaimfor hisherforfeitedAccount thePlanwillrestore theforfeited Account tothesamedollaramountastheamountforfeited unadjustedforEarningsoccurringsubsequenttothe forfeiture ThePlanwillmaketherestorationinthePlanYear inwhichthe lostParticipantmakes theclaim firstfromtheamount ifany of Participant forfeituresthePlanotherwisewouldallocateforthe Plan Year andthenfromtheamountoradditionalamount the Employercontributesto thePlanforthePlanYear The EmployerinanAddendummayprovidethatthePlanwilluse groupFundingVehiclenetincomeorgainforthePlanYear if any asasourceoftherestoration ormaymodifytheorderof priorityofthesourcesofrestorationdescribedintheprevious sentence ThePlanwilldistributetherestoredAccount tothe lostParticipantnotlaterthan60daysafter the closeofthePlan Year inwhichthePlan restores theforfeitedAccount

B Terminatingplan TheprovisionsofthisSection707B applyif thePlanisterminating

1 Attempt tolocate ThePlan toattempt tolocatea lostParticipantwhenthePlanisterminating mustconducta reasonableanddiligent searchfortheParticipant usingall four search methodsdescribedinclauses 1 through 4 ofSection 707 C Inaddition thePlanAdministrator mayuse asearch methoddescribedinclause 5 ofSection707 C

2 Failure tolocatedisposition ofAccount Ifalost ParticipantremainsunlocatedafterareasonableperiodthePlan AdministratorwilldistributetheParticipantsAccountunder Sections707 B 2 a b or c asapplicable

a NoAnnuityContractnoother403b Plan If the terminatingPlan doesnotprovideanAnnuityContractasan investmentoptionand theEmployerdoesnotmaintainanother 403b Plan thePlan Administratorwilldistributethelost ParticipantsAccount inanAutomaticRollovertoanindividual retirementplanunderSection608D unlessthePlan determines itisimpracticableto completeanAutomatic Rolloverorisunableto locateanindividualretirement plan providerwillingto accepttherolloverdistribution Insuch event thePlanmay i distributetheParticipantsAccount toan interest bearing insuredbankaccountthePlan establishesin the Participantsname or ii distributetheParticipantsAccount to theunclaimedpropertyfundofthestateoftheParticipants last known address

b PlanprovidesAnnuity Contractnoother 403b Plan IftheterminatingPlanprovidesforanAnnuity Contractasaninvestmentoptionannuity optionand the Employer doesnotmaintainanother403 b Plan thePlan Administratorwilldistribute anAnnuityContractpayable tothe lostParticipantfordelivery totheParticipantslastknown addressreflectedinthePlansrecords

c Employermaintainsanother403 b Plan If theEmployermaintainsanother403 b Plan thePlan Administratormay inlieuoftakingtheactionsdescribedin Sections 707B a or b transferthelostParticipantsAccount totheother403 b Plan


C Searchmethods Thesearchmethodsdescribedinthis Section707are 1 provideadistributionnoticetothe lost ParticipantattheParticipants lastknown addressbycertifiedor registeredmail 2 checkwithotheremployeebenefit plansof theEmployerthatmayhavemoreupto dateinformation regarding theParticipantswhereabouts 3 identifyandcontact theParticipantsdesignatedBeneficiary 4 use theIRSletter forwardingprogramunderRev Proc 9422or theSocial SecurityAdministrationsearchprogram and 5 usea commercial locator service creditreportingagencies the internetorothersearchmethod Regarding searchmethods 2 and 3 above if thePlan encountersprivacyconcerns thePlan mayrequest thattheEmployerorotherplanfiduciary under 2 orthedesignatedBeneficiary under 3 contact the

Participantorforwardaletter requestingthattheParticipant contact thePlan

D Uniformity ThePlanwillapplySection707ina reasonable uniformandnondiscriminatorymanner butin determiningaspecificcourseofactionastoaparticularAccount reasonablymaytakeintoaccount differingcircumstances suchasthe amountofalostParticipants Account theexpenseinattemptingtolocatea lostParticipantthePlansabilitytoestablishandtheexpenseofestablishinga rollover IRA andotherfactors

E Expensesofsearch ThePlan inaccordancewithSection 704C 2 b maychargetotheAccountofa Participantthe reasonableexpensesincurredunderthisSection707andwhich areassociatedwiththeParticipantsAccount withoutregardto whether orwhenthePlanactuallylocatesormakes a distributiontotheParticipant

F AlternativeDisposition ThePlanunderSections707A or B operationallymaydisposeofa lostParticipantsAccount inany reasonablemannerwhichisnotinconsistentwith Applicable Law ThePlanAdministratororaVendor mayadopt a policyunderthisSection707asitdeemsreasonableor appropriatetoadminister theAccountsoflostParticipantsprovidedthat 1 thetermsofanysuchpolicymustbeuniform and nondiscriminatory 2 thePlanmustadministerthepolicy inauniformandnondiscriminatorymanner and 3 thepolicy mustnotbe inconsistentwithApplicable Law To theextenta Vendoradoptsapolicy thatpolicywillapplyto FundingVehiclesofthisPlanwhichthe Vendoradministers andthe termsandadministrationofthePolicymustbeuniformand nondiscriminatory amongsuchFundingVehicles ThePlanalso mayadminister lostParticipantAccounts consistentwith Applicable Lawwhichiscontraryto anyprovision ofSection 707 unlesssuch Applicable Lawrequiresa Planamendment in which casetheEmployerwithinanyrequireddeadlinewill amendthePlan tocomply

708 PLANCORRECTION ThePlanAdministratorin conjunction withtheEmployermayundertakesuchcorrection ofPlan failuresasthePlan Administratordeemsnecessary includingcorrectionto preservetaxqualificationofthePlan underCode 403 b ortocorrectafiduciarybreachunder ERISAortounwind correct aprohibited transactionunder ERISA Withoutlimiting thePlanAdministratorsauthority underthepriorsentence thePlanAdministrator asit determinestobereasonableandappropriate mayundertakeor assisttheEmployerinundertakingcorrectionofPlandocument operational demographicandemployereligibilityfailuresunder a methoddescribedinthePlanorunder theEmployeePlans Compliance ResolutionSystem EPCRS oranysuccessor

403b Prototype Plan

programtoEPCRS ThePlanAdministrator asitdeterminesto bereasonableandappropriate alsomayundertakeorassistthe appropriatefiduciary orPlanofficialinundertakingcorrection ofafiduciarybreach includingcorrectionundertheVoluntary FiduciaryCorrection Program VFCP oranysuccessor programtoVFCP ThePlan Administratormaycorrectan operational failurebydistributingfromthePlanElective Deferrals includingEarnings andthePlanAdministrator may forfeit anyMatchingContributions includingEarnings attributableto thedistributed ElectiveDeferralsoranyother MatchingContributionwhich aParticipanthasnototherwise accrued

709 PLANCOMMUNICATIONS INTERPRETATION ANDCONSTRUCTION

A PlanAdministratorsNondiscriminatory DiscretionAdministration ThePlan Administratorhastotal andcompletediscretiontointerpretandconstruethePlanandto determineallquestionsarisingintheadministration interpretationandapplicationofthePlan Anydeterminationthe Plan Administratormakes underthePlanisfinal andbinding uponanyaffectedperson ThePlan Administratormustexercise allofitsPlanpowersanddiscretion andperformallofitsduties inauniformand nondiscriminatorymanner

B WrittenCommunications AllPlannoticesandall ParticipantorBeneficiary notices designations elections consentsorwaiversmustbeinwriting whichunderSection 709 C mayincludeanelectroniccommunication andmadein a formthePlanspecifiesorotherwise approves Anyperson entitledtonoticeunderthePlanmaywaivethenoticeorshorten thenoticeperiodunlesssuch actionsarecontrary toApplicable Law

C UseofElectronicMedia ThePlanusinganyelectronic mediummaygiveorreceiveanyPlan notice communicateany Plan policy conduct anywrittenPlan communication satisfy anyPlan filingorothercompliance requirement andconduct any otherPlantransactiontotheextent permissibleunder Applicable Law AParticipant aParticipantsspouse ora Beneficiary mayuseanyelectronicmediumtoprovideany Beneficiarydesignation election notice consentorwaiver under thePlan totheextent permissibleunderApplicableLaw Anyreferencein thisPlantoa form a notice an election a consent a waiver a designation a policy ortoany otherPlan relatedcommunication includesan electronicversion thereofaspermittedunderApplicable Law

D Evidence Anyone includingtheEmployer required to givedata statementsorotherinformationrelevantunderthe terms ofthePlan evidence maydosobycertificate affidavit documentorotherformwhichthepersontoactin reliance mayconsiderpertinent reliableandgenuine andto have beensigned madeorpresentedbytheproperpartyor parties ThePlanAdministrator andtheVendorsare protected fullyinacting andrelyinguponanyevidence describedunder theimmediatelyprecedingsentence

J FiduciariesNotInsurers ThePlanAdministratorandthe Employer innowayguaranteetheFundingVehicles fromloss ordepreciation TheEmployer doesnotguaranteethepaymentofanymoneywhich maybeorbecomesduetoanypersonfrom a FundingVehicle TheliabilityoftheEmployer thePlan AdministratorandaVendortomakeanypaymentfromthe FundingVehicleatanytimeand alltimesislimitedtothethen availableassetsoftheAccount

K ConstructionSeverability ThePlan theAdoptionAgreement theFundingVehicles andallotherdocumentsto which theyrefer willbe interpretedconsistentwithandto preservetaxqualificationofthePlanunderCode 403 b and alsoconsistentwithERISA ifapplicable andotherApplicableLaw TotheextentpermissibleunderApplicable Law anyprovisionwhicha court orotherentitywithbindingauthority to interpretthePlan determinestobeinconsistentwithsuch constructionandinterpretation isdeemedseveredandisofno forceoreffect andthe remainingPlanterms willremaininfull forceandeffect


E PlanTermsBinding ThePlanisbindinguponthe Employer Plan Administrator Vendors andallotherservice providers tothePlan uponParticipants Beneficiariesandall otherpersonsentitledtobenefits anduponthesuccessorsand assignsoftheforegoingpersons AstoaVendor seeSection 801B

F Employment NotGuaranteed Nothingcontained inthis Plan oranymodificationoranyamendment tothePlan orin thecreationofanyAccount orwith respecttothepaymentof anybenefit givesanyEmployee ParticipantoranyBeneficiary anyrighttoemploymentortocontinuedemploymentbythe Employer orany legalorequitablerightagainst theEmployerthePlanAdministratororany employeeoragentthereof exceptasexpresslyprovidedbythePlanorApplicable Law

G WordUsage Wordsusedinthe masculinealsoapplyto the femininewhereapplicable andwherever thecontextofthe Plan dictates thepluralincludesthesingular andthesingularincludestheplural TitlesofPlanandAdoptionAgreementsectionsare forreferenceonly

H StateLaw Thelawofthestate oftheEmployersprincipalplaceofbusinesswilldetermineallquestionsarising with respect totheprovisionsofthePlan exceptto theextent superseded byApplicable Law TheEmployer inanAddendum andsubjectto ApplicableLaw mayelect toapplythelaw of anotherstate

I PartiestoLitigation Exceptasotherwiseprovidedby Applicable Law aParticipant oraBeneficiary isnotanecessaryparty orrequiredto receivenoticeofprocess inanycourt proceedinginvolvingthePlan aFundingVehicleoranyfiduciaryofthePlan Anyfinaljudgmententeredinanysuch proceedingwillbebindingupontheEmployer thePlan Administrator affectedVendors Participantsand Beneficiaries andupontheirsuccessorsandassigns

403b Prototype Plan

ARTICLEVIII PLANFUNDING


801 FUNDINGVEHICLES INCORPORATIONOF TERMS

A AlternativeFundingVehicles TheEmployerinits AdoptionAgreement willelectwhetherthePlanwillbefunded bymeansofoneormoreCustodialAccounts AnnuityContracts oranRIA TheEmployeralsowillspecify intheAdoptionAgreementorona separateformtheAnnuityContractsand CustodialAccountsavailable underthePlan SeeSection 701 H regardinginformationsharingrequirementsapplicable to theEmployerandtheVendorsso designated

1 Multiplevehicles ThePlanmayprovide morethan oneFundingVehiclewithinthe singlePlan

2 Selectionofspecific funding TheEmployerinits solediscretionwilldesignate fromtimeto timethespecificFundingVehicles whichareavailableasPlan investments The Employermaychangesuchdesignationatanytime

3 Nonforfeitability AFundingVehiclemustbe nonforfeitableunderCode 403 b 1 C exceptasotherwise providedherein suchasthevesting provisionsofArticleV

4 Grouptrust AspermittedunderApplicable Law trust assetsunderanRIAortrustassetsunderaCustodial Accountmayinvest inagrouptrust withassetsheldbytax qualifiedplansorindividualretirement plans For thispurpose a trust includesaCustodial Accountwhich istreated asatrust underCode 401f Notwithstanding anycontraryprovisionin thePlan thePlanAdministratormaytransfer unlessrestricted inwritingbytheCustodian Plan assetstoa grouptrustthatis operatedormaintainedexclusivelyforthe commingling and collective investmentofmoniesprovidedthatthefundsinthe group trustconsist exclusivelyoftrust assetsheldunderplansqualified underCode 403 b Code 401 a individual retirement accountsthatareexemptunderCode 408 e and eligiblegovernmentalplansunderCode 457 b For this purpose a trustincludesacustodial accountthatistreatedasa trust underCode 401f TheEmployermayattachan Addendumhereto identifying thegrouptrustortrustsinvolved For purposesofvaluation thevalueoftheinterestmaintained bythe Planinsuchgrouptrustwillbethefairmarketvalueof theportionofthegrouptrustheldforthePlan determinedin accordancewithgenerallyrecognizedvaluation proceduresThis authorizationappliessolelytoagrouptrust fundexemptfromtaxation underCode 501a andthe trustagreementof which satisfies the requirementsofRevenueRuling81 100 as modified andclarifiedbyRevenue Ruling200467 orany successor thereto Theprovisionsofthegrouptrustfund agreement asamendedfromtimetotime are bythisreference incorporatedwithinthisPlan subjecttothelimitations containedherein Theprovisionsofthegrouptrustfundwill govern any investmentofPlan assetsinthatfund

B IncorporationofTerms ThePlanunderthisSection 801 B incorporates theprovisionsoftheFunding Vehicle Documentation recordkeepingagreementsbetweenthe EmployerorPlanAdministratoranda Vendor andanyother writtendocumentstheEmployer designatesaspartofthePlan byreferenceaspartofthePlan Theincorporatedprovisionswillsetforth andwillgoverntheVendorsappointment powersduties fees terminationandallothermaterial termsofthe Vendorsengagementto provideservicestothePlan andtoits Participantsand Beneficiaries Totheextentthatanyofthese incorporated provisionsconflictwith theremainingPlanterms the incorporatedprovisionswillprevailtothe extentsuch

provisions are consistentwithApplicable Law unlessthe EmployerprovidesotherwiseinanAddendum

802 CONTRIBUTION TIMING

A General TheEmployer willmakeitscontributionstothe FundingVehiclewithinaperiod thatisnotlongerthanis reasonablefortheproperadministration ofthePlanand otherwisewithinthetimelimitpermittedunderApplicable Law

B ElectiveDeferrals TheEmployerwilltransmitElective Deferralstoa FundingVehiclewithin areasonableperiodof timefollowingthedatethe Employerwithholdsthe Elective DeferralsfromtheParticipantsCompensation However ifthe Plan isanERISAPlan theEmployermusttransmittheElective Deferrals withinatimeperiodthatisconsistentwith theERISA requirements

803 ANNUITYCONTRACT

A Defined AnAnnuityContractisdefinedinSection106 subjecttotheadditionalrulesofthisSection 803

1 TransitionRule AnAnnuityContractissuedundera StatemaintainedPlanestablishedon orbeforeMay17 1982 neednotcomplywiththerequirement thatthe contractissuerbe qualifiedto issueannuities ina State

B ProhibitiononLifeInsurance andOtherInsurance An AnnuityContract maynotconsistofalifeinsurancecontract underCode 7702 anendowmentcontract ahealthoraccident insurancecontract noraproperty casualty orliabilityinsurancecontract This limitationdoesnotapplytoacontract issued beforeSeptember24 2007

804 CUSTODIALACCOUNT

A Defined ACustodialAccount isdefinedinSection114 asestablishedunderaCustodialAgreement subjecttothe additionalrulesofthisSection804

B LimitationonInvestmentAssetsOther Limitations All assetsheldintheCustodialAccountmustbe investedinstockof one ormoreregulatedinvestmentcompanies asdefinedinCode 851 a

805 RETIREMENT INCOMEACCOUNT RIA

A Defined ARetirementIncomeAccount isdefinedin Section158subjectto theadditionalrulesofthisSection805

B Investment AssetsNotLimited Theinvestmentofan RIAisnotlimitedtomutual fundsortoannuitycontracts

1 Commonfundsdevotedtochurch purposes An RIA maybecommingledinacommonfundwithamounts devotedexclusivelyto churchpurposes ExceptaspermittedunderApplicable Law noassetsoftheEmployerotherthanthe RIAassetsmaybecombinedwithCustodialAccountassets or anyotherassetspermittedtobecombinedunderSection 801 A 4

C LifeAnnuityDistributionLimited AnRIAmaydistributebenefits inaformthatincludesalifeannuityonlyif 1 theamountofthedistributionformhasanactuarial present

value attheannuitystartingdate equaltotheParticipantsor Beneficiarysaccumulatedbenefit basedonreasonableactuarial

403b Prototype Plan

assumptions includingregardinginterestandmortality and 2 theEmployerguaranteesbenefits intheeventthatapayment is duethatexceedstheParticipantsorBeneficiarysaccumulated benefit

D TrustorCustodialAccountExempt Atrust includinga CustodialAccount treatedasatrust underCode 401f that

includesnoassets otherthanRIAassetsistreated asexemptunderCode 501 a

806 VALUATION TheVendorwillvalue theassetsof the FundingVehicleoneachValuationDateprovidedundera FundingVehicleunlessmodifiedunderSection704B 2 andotherwiseinaccordancewithSection702 C 4


403b Prototype Plan

ARTICLEIX EXCLUSIVEBENEFIT AMENDMENT TERMINATION

change totheAdoptionAgreement AdministrativeChecklist Thisprovisiondoesnotgrantanydiscretionary authoritytothe Plan Administratorwhichwouldbeinconsistentwiththe provisionsofSection 701I

5 SignatoryEmployerauthority IfthePlanhas Participating Employers onlytheSignatoryEmployer need execute anyPlanamendmentunderthisSection902 See Section127

C ImpermissibleAmendment ProtectedBenefits

1 Exclusivebenefitnoreversion TheEmployermay notamendthePlantopermitanyofaFundingVehicle other thanasrequiredtopaytaxesand reasonableadministrative expenses tobeusedforordivertedtopurposesotherthanfor theexclusivebenefitoftheParticipantsandBeneficiaries An amendmentmaynotcauseanyportionofthe FundingVehicleto revert totheEmployerortobecometheEmployersproperty

2 Alteration ofPlanAdministratororVendorduties TheEmployermaynotamendthePlaninanymannerwhich affectsthe powersdutiesorresponsibilitiesofthePlan Administrator orofaVendor withoutthewrittenconsentofthe affected party

3 Nocut backs Anamendment includingtheadoptionofthisPlan asa restatementofanexisting plan maynot decreaseaParticipantsAccountBalance IfthePlanisan ERISAPlan exceptasprovidedunderApplicable Law an amendmentmaynotreduceoreliminateProtectedBenefits determined immediatelyprior totheadoptiondate or if later theEffectiveDate oftheamendment Anamendmentreduces oreliminatesProtectedBenefits if the amendmenthastheeffect ofeliminatinganoptional formofbenefit exceptasprovidedunderApplicable Law Anamendmentdoesnotimpermissiblyeliminate aProtectedBenefitrelating totheformofdistribution if after theamendmentaParticipantmayreceiveasinglesum paymentatthesametimeortimesastheformofdistribution eliminated bythe amendmentandsuchpaymentisbasedonthe sameoragreaterportionofthe ParticipantsAccountasthe eliminated formofdistribution

4 DisregardofamendmenttrackingProtected Benefits ThePlanAdministratormustdisregardanamendment tothe extentapplicationoftheamendmentwouldfailtosatisfythisSection902C ThePlanAdministrator inanAddendum maymaintainalistofProtectedBenefits itmustretain

903 FROZENPLAN

A EmployerActiontoFreeze TheEmployersubjectto Section902 C andbyproperEmployeractionhastheright at anytime tosuspendordiscontinue allcontributions underthe Plan andthereaftertocontinuetomaintainthePlanasaFrozen Plan subject tosuchsuspensionordiscontinuance until the EmployerterminatesthePlan Duringanyperiod whilethePlan isfrozen thePlanAdministrator willcontinueto 1 allocate forfeitures ifany inaccordancewithSection307 irrespectiveofwhentheforfeituresoccurunderSection507 and 2 operatethePlaninaccordancewithits termsotherthanthoserelatedto themakingandallocationofadditional new contributions


901 EXCLUSIVEBENEFIT

A NoReversion Diversion Exceptasprovidedunder Section 301E theEmployerdoesnothave anybeneficial interestinanyassetofaFundingVehicleandnopart ofany assetina FundingVehiclemayeverrevert toorberepaidtothe Employer eitherdirectly orindirectly nor prior tothe satisfaction ofallliabilitieswithrespectto theParticipantsand theirBeneficiariesunderthePlan mayanypartofthecorpus or incomeoftheFunding Vehicle oranyassetoftheFundingVehicle be atanytime usedfor ordiverted to purposesother than theexclusivebenefitoftheParticipantsortheir Beneficiaries andfordefraying reasonableexpensesof administeringthePlan

902 AMENDMENTBYEMPLOYER

A PermittedAmendments TheEmployer consistentwith this Section902andotherapplicablePlanprovisions hasthe right atanytimetoamendthePlan asfollows

1 AdoptionAgreement Addenda Torestateoramend theelectiveprovisionsoftheAdoptionAgreement changingan existing electionormakinganewelection inanymannerthe Employerdeemsnecessaryoradvisableandtoaddany permittedAddendaasanAdoptionAgreementamendment

2 Code 415 Toadd inanAddendumoverridinglanguage tosatisfyCode 415becauseoftherequiredaggregationofmultipleplans and

3 InterimAmendments Tomakesuchgoodfaith amendments asthe Employerconsidersnecessaryto keepthe PlanincompliancewithApplicable Law

B AmendmentFormalities

1 Writing TheEmployermustmakeallPlan amendments inwriting Eachamendmentmustspecifythe amendmentexecution dateand if different fromitsexecution date mustspecifythedateasofwhichtheamendmentiseither retroactivelyorprospectivelyeffective

2 Restatement AnEmployermayamenditsPlanby meansofacompleterestatementofitsAdoptionAgreement To restateitsPlan theEmployermustcomplete andtheEmployer mustexecute anddate anewAdoptionAgreementora replacement plandocument

3 Amendment withoutrestatement AnEmployer mayamenditsPlanwithoutcompletionofanewAdoptionAgreement byeither a completionandsubstitutionofoneor moreAdoptionAgreement pagesincludinga newAdoptionAgreementExecutionPageexecutedanddatedbythe Employer or b otherwritteninstrumentamendingthe AdoptionAgreement executedanddatedbytheEmployer

4 Operationaldiscretionandpolicynotan amendment APlanamendmentdoesnotincludethePlan AdministratorsexerciseofanyoperationaldiscretionthePlan accords totheAdministrator includingbutnotlimitedto the PlanAdministratorsadoption modificationorterminationof any policy ruleorregulationinaccordancewith thePlan orany

403 b PrototypePlan

B NotaTermination Aresolutionoranamendmentto discontinueall futurecontributions butotherwisetocontinue maintenance ofthisPlan isnotaPlanterminationforpurposes ofSection904

904 PLANTERMINATION

A Employer ActiontoTerminate TheEmployersubjectto Section902 C andbyproperEmployeractionhasthe right at any time toterminatethis Plan ThePlanwillterminateupon thefirstto occurofthefollowing

1 Specifieddate TheEffectiveDate oftermination specifiedbyproperEmployeraction or

2 Employernolongerexists TheEffectiveDateof dissolutionormergeroftheEmployer unlessasuccessormakes provision tocontinuethePlan inwhicheventthesuccessor mustsubstituteitselfastheEmployerunderthisPlan

B QTAActiontoTerminate AbandonedPlan

1 DefinitionofaQualifiedTermination Administrator QTA AQTAisanentitywhich a isa Vendorwhichiseligibletosponsor anindividualretirement accountoranindividualretirementannuity and b holdsthe assets ofthe abandonedPlan

2 QTAprocedure AQTA aftermakingreasonable effortstocontacttheEmployer maymakea determinationthat theEmployerhas abandonedthePlan andgivenoticethereofto theDOL TheQTAthenmay i updatePlan records ii calculate benefits iii allocateassetsandexpenses iv report to DOLanydelinquentcontributions v engageservice providersandpayreasonablePlanexpenses vi provide required noticetoParticipantsandBeneficiaries regardingthe Plantermination vii distributePlanbenefits viii filethe Form5500terminalreportandgivenoticetoDOL of completionofthetermination and ix takeallotherreasonable andnecessaryactionstowindupand terminatethePlan A QTAwillundertakeallactionsunderthisSection 904 B in accordancewithApplicable Law TheQTAthen maycomplete distributions fromthePlan filethenecessary reportsand terminate thePlan IfthePlanisnotanERISAPlan theQTA mayterminatethePlan usingaprocedureanalogous tothat outlinedherein

C Vesting UponeitherfullorpartialterminationofthePlan anaffected Participantsright tohisherAccount Balance is 100 Vested irrespectiveoftheVested percentagewhich otherwisewouldapplyunderArticleV

D GeneralProcedureuponTermination Upontermination ofthePlan thedistributionprovisionsofArticleVIremain operative withthefollowingexceptions

1 Ifnoconsent required IftheParticipantsVested Account Balancedoesnotexceed 5000 orexceeds 5000 but theParticipanthasattainedthelaterofage62orNormal Retirement Age orif thePlanis notanERISAPlan theVendor maydistributetheParticipantsVestedAccount Balanceto himherinlumpsumassoonasadministrativelypracticable after thePlan terminates

2 Ifconsent required Ifthepresentvalueofthe ParticipantsVestedAccount Balanceexceeds 5000 the

2 Addendumoverride TheEmployer inan Addendum mayelectnottoapplythisSection904 E andto conduct thePlantermination inaccordancewithSection 904D

F 403 b PlanDistributionRestrictions IfthePlan asthe resultofaTransferholdsRestrictedBalances underSection 601 E aParticipantsRestrictedBalances aredistributableon account ofPlantermination asdescribedinthisSection904 onlyif i theEmployer includinganyRelatedEmployerdetermined asoftheEffectiveDateofPlantermination does notmaintainanAlternative403 b Plan andthePlandistributes theParticipantsentireVestedAccount Balanceinalumpsum or ii theParticipantotherwiseisentitledunderthePlantoa distribution ofhisherVestedAccount Balance

1 DefinitionofAlternative403b Plan An Alternative403b Planisanother403 b Plan towhich the Employermakes contributionsduringthe periodbeginningon thedate ofPlanterminationandending12monthsafter distributionofallassetsfromthe terminatingPlan However a planisnotanAlternative403 b Plan if lessthan2 ofthe Employeeseligibletoparticipate inthe terminatingPlan asof the terminationdateare eligibleto participate beginning12 months prior toandending12monthsafter thePlans


Participanthasnotattainedthelaterofage62orNormal Retirement Age and thePlanisanERISAPlan theParticipantortheBeneficiary mayelect tohavetheVendorcommence distributionofhis herVestedAccountBalanceina lumpsumas soon asadministrativelypracticableafterthe Planterminates If a Participantwithconsent rightsunderthis Section904D 2 does notelectan immediate lumpsumdistributionwithspousalconsent ifrequired theVendor willpurchaseadeferredAnnuityContract foreachParticipantwhich protectstheParticipants distribution rightsunder thePlan

3 Lowerdollaramount Asprovided inSection609 theEmployermayprovideforalowerdollarthresholdthan 5000underthisSection904 D

4 PlanTerminationDistribution Forpurposes ofthe Plan terminationrequirements thePlanmaytreatthedeliveryof a fullypaidannuitycontract orindividualcustodialaccount as a distribution

E JointandSurvivorException IfthePlanissubjectto Section604G inlieuofapplyingSection904D and the distribution provisionsofArticleVI theVendorwilldistribute eachParticipantsVestedAccount Balance inlumpsumas soon asadministrativelypracticableafterthe terminationofthe Plan irrespectiveoftheamountoftheParticipantsVested AccountBalance theParticipantsageandwhether the Participant consentstothedistribution

1 Limitations This Section904 E doesnotapplyif a thePlanisanERISAPlanandthePlanattermination

providesanannuityoptionwhich isaProtectedBenefitand which theEmployermaynoteliminatebyPlanamendment or b asoftheperiodbetweenthePlantermination dateandthe

final distributionofassets theEmployermaintainsanyother 403 b Plan Ifclause b applies thePlanAdministratorto facilitatePlantermination maydirecttheVendortotransferthe Accountofanynon consentingParticipant totheother403 b Plan

403 b PrototypePlan

terminationEffectiveDateanddistributionofalloftheassetsof the terminatedPlan inthepotentialAlternative403b Plan

G ContinuingFundingVehicleDocumentation AVendors Funding VehicleDocumentationwillcontinueineffectuntilthe Vendorhasdistributed allofthebenefits undertheFunding Vehicle OneachValuationDate thePlan willcreditanypartof a ParticipantsAccount Balance retained intheFundingVehicle with itsshareofEarnings

H LostParticipants TheVendorwilldistributetheAccounts oflostParticipants inaterminatingPlaninaccordancewiththe Plan AdministratorsdirectionunderSection707B orasthe Funding VehicleDocumentationmayprovide

905 MERGERDIRECTTRANSFER

A Authority TheVendorpossesses thespecificauthorityto enter intomergeragreementsordirecttransferofassets agreementswith theVendororVendorsofanother403b Plan including anelectivetransfer andtoacceptthedirecttransferof planassets ortotransferplanassets asapartytoanysuch agreement

B RegulatoryRequirements

1 Contract exchangewithinsameplan AParticipant orBeneficiary mayexchangeone403b FundingVehiclefor

another if theexchangesatisfies thefollowingconditions 1 thePlanprovidesfortheexchange 2 theParticipants accumulated benefit immediatelyafter theexchangeatleast equalstheParticipantsAccruedBenefit immediatelybeforethe exchange and 3 to theextenttheexchangedFundingVehicle issubjectto403b DistributionRestrictions theotherFunding Vehicle imposesdistribution restrictionsnolessstringentthan thoseimposedbytheexchangedFundingVehicle

2 Planto plantransfer Aplanto plantransferis permissible if thetransfersatisfies thefollowingconditions 1 theParticipant orBeneficiary subjecttothetransferisan EmployeeoftheEmployerprovidingthereceivingplan 2 the transferor planprovidesfortransfers 3 thereceivingplan providesforthereceiptoftransfers 4 theParticipants accumulatedbenefit after thetransferatleastequals the ParticipantsAccruedBenefitbeforethetransfer 5 tothe extent thetransferredFunding Vehicleissubjectto403b DistributionRestrictions thereceivingplanimposesdistribution restrictionsnolessstringent thanthoseimposedonthe transferorplan and 6 if the transferdoesnotconstitutea complete transferoftheParticipantsinterestinthetransferor plan the transfereeplantreatstheamount transferredasa continuationofaprorataportionoftheParticipants interestin thetransferorplan eg aproratainterestinany Employee Contributions

3 ContractexchangetoVendorwhichisnotpartof thePlan AParticipant orBeneficiary mayexchangeone 403b Funding Vehiclefora FundingVehiclenotprovided underthePlan if the exchangesatisfies thefollowing


conditions 1 thePlanpermitssuchexchanges 2 the Participantsaccumulatedbenefit immediatelyafterthe exchange atleastequals theParticipantsaccumulatedbenefit immediately beforetheexchange 3 totheextentthe exchangedFundingVehicleissubject to403 b Distribution Restrictions theotherFundingVehicleimposes distribution restrictionsnolessstringent thanthoseimposedbythe exchangedFundingVehicle and 4 theEmployerandthe Vendor enterintoaninformationsharingagreement The informationsharingagreementwillprovidethefollowinginformation 1 informationnecessarytosatisfytheCode 403 b requirements includingemploymentstatus

participationinother403 b plansorqualifiedplans and 2 informationnecessaryfortheotherFundingVehicletosatisfyothertaxrequirements

C Administration ofTransferredAmount TheVendorwill hold administerand distributethe transferredassetsasapart of theFundingVehicleandtheVendormustmaintainaseparate Account forthebenefitoftheEmployeeonwhosebehalf the Vendoracceptedthetransferinordertoreflect thevalueofthe transferredassetsand asnecessarytopreserveProtected Benefits

D Pre ParticipationTransfers TheVendormayaccepta directTransferofplanassets onbehalfofanEmployeeprior to thedatetheEmployeesatisfies thePlanseligibilityconditions orprior toreachingtheEntryDate IftheVendoracceptssucha direct transferofplanassets thePlanAdministratorandthe Vendormusttreat theEmployeeasalimitedParticipant as described inSection308C

E ElectiveTransfer ProtectedBenefits ThePlan transfereeplan willnotfailtosatisfytherequirementsof

Section905becausethePlan doesnotprovidesomeorallof the formsofdistribution includingthe timingofdistribution forms previously availableunderanother403 b Plan

transferorplan totheextentthat 1 thetransferee planreceivesa directtransferoftheparticipantsaccount balance underthe transferorplan orthetransfereeplanresults froma mergerorothertransactionthathastheeffectofadirect transfer includingconsolidationsofbenefits attributableto different employerswithina multipleemployerplan 2 the terms ofboth plansauthorize thetransfer 3 thetransferoccurs followingaParticipantsvoluntaryelectionmadeafter the Participanthasreceivedanoticedescribingthe consequencesof makingtheelection and 4 thetransferee planpermitsthe Participanttoreceiveadistributionofhisheraccount balancein theformofa singlesumdistribution

F Transfers toPurchaseServiceCredit ThePlan AdministratoruponParticipantrequestmayinstruct theVendor totransferanamount fromtheParticipants403 b PlanAccount toa governmentaldefinedbenefitplaninwhichheshe participates for 1 thepurchaseofpermissiveservice as definedinCode 415n 3 A undersuchplan or 2 the repaymentofa cash outdistribution asdefinedinCode 415 k 3

union college - 403b basic plan document · 2019. 12. 31. · 164 state 10 165 successorplan 10 166...

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