Individual 401(k)

Basic Plan Document

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 Table of Contents
DEFINITIONS
Actual Deferral Percentage (ADP) ........................................................................................................................................................................................................................................ 1
Adopting Employer ................................................................................................................................................................................................................................................................... 1
Adoption Agreement ................................................................................................................................................................................................................................................................ 1
Alternate Payee ........................................................................................................................................................................................................................................................................... 1
Annual Additions ........................................................................................................................................................................................................................................................................ 1
Annuity Starting Date ............................................................................................................................................................................................................................................................... 1
Basic Plan Document ................................................................................................................................................................................................................................................................ 1
Beneficiary ..................................................................................................................................................................................................................................................................................... 1
Break in Eligibility Service ....................................................................................................................................................................................................................................................... 1
Catch-up Contributions ........................................................................................................................................................................................................................................................... 1
Code ................................................................................................................................................................................................................................................................................................ 2
Compensation ............................................................................................................................................................................................................................................................................. 2
Contributing Participant .......................................................................................................................................................................................................................................................... 3
Custodian ...................................................................................................................................................................................................................................................................................... 3
Deemed Severance from Employment .............................................................................................................................................................................................................................. 3
Defined Contribution Dollar Limitation ............................................................................................................................................................................................................................. 3
Designated Beneficiary ............................................................................................................................................................................................................................................................ 3
Determination Date ................................................................................................................................................................................................................................................................... 3
Determination Period ............................................................................................................................................................................................................................................................... 3
Differential Wage Payment .................................................................................................................................................................................................................................................... 3
Direct Rollover ............................................................................................................................................................................................................................................................................. 3
Disability ........................................................................................................................................................................................................................................................................................ 3
Distribution Calendar Year...................................................................................................................................................................................................................................................... 4
Domestic Relations Order ....................................................................................................................................................................................................................................................... 4
DOL .................................................................................................................................................................................................................................................................................................. 4
Earliest Retirement Age ........................................................................................................................................................................................................................................................... 4
Earned Income ............................................................................................................................................................................................................................................................................ 4
Effective Date ............................................................................................................................................................................................................................................................................... 4
Election Period ............................................................................................................................................................................................................................................................................ 4
Elective Deferrals ........................................................................................................................................................................................................................................................................ 4
Eligibility Computation Period .............................................................................................................................................................................................................................................. 5
Eligible Participant ..................................................................................................................................................................................................................................................................... 5
Eligible Retirement Plan........................................................................................................................................................................................................................................................... 5
Eligible Rollover Distribution ................................................................................................................................................................................................................................................. 5
Employee ....................................................................................................................................................................................................................................................................................... 5
Employer........................................................................................................................................................................................................................................................................................ 5
Employer Contribution ............................................................................................................................................................................................................................................................. 5
Employer Profit Sharing Contribution ................................................................................................................................................................................................................................ 5
Employment Commencement Date.................................................................................................................................................................................................................................... 5
Entry Dates.................................................................................................................................................................................................................................................................................... 6
ERISA ............................................................................................................................................................................................................................................................................................... 6
Excess Annual Additions .......................................................................................................................................................................................................................................................... 6
Excess Contributions ................................................................................................................................................................................................................................................................. 6
Excess Elective Deferrals .......................................................................................................................................................................................................................................................... 6
Fiduciary......................................................................................................................................................................................................................................................................................... 6
Fund................................................................................................................................................................................................................................................................................................. 6
Highly Compensated Employee ........................................................................................................................................................................................................................................... 6
Hours of Service.......................................................................................................................................................................................................................................................................... 6
Indirect Rollover.......................................................................................................................................................................................................................................................................... 7
Individual Account ..................................................................................................................................................................................................................................................................... 7
Initial Plan Document ............................................................................................................................................................................................................................................................... 7
Investment Fiduciary ................................................................................................................................................................................................................................................................. 7
Investment Fund ......................................................................................................................................................................................................................................................................... 7
IRS .................................................................................................................................................................................................................................................................................................... 7
Key Employee .............................................................................................................................................................................................................................................................................. 7
Leased Employee........................................................................................................................................................................................................................................................................ 8
Life Expectancy ............................................................................................................................................................................................................................................................................ 8
Limitation Year ............................................................................................................................................................................................................................................................................ 8
Maximum Permissible Amount ............................................................................................................................................................................................................................................. 8
Normal Retirement Age........................................................................................................................................................................................................................................................... 8
Owner-Employee........................................................................................................................................................................................................................................................................ 8

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Participant ..................................................................................................................................................................................................................................................................................... 8
.......................................................................................................................................................... 8
Permissive Aggregation Group ............................................................................................................................................................................................................................................. 8
Plan .................................................................................................................................................................................................................................................................................................. 9
Plan Administrator ..................................................................................................................................................................................................................................................................... 9
Plan Sequence Number ........................................................................................................................................................................................................................................................... 9
Plan Year ........................................................................................................................................................................................................................................................................................ 9
Pre-Age 35 Waiver ..................................................................................................................................................................................................................................................................... 9
Pre-approved Document Provider ...................................................................................................................................................................................................................................... 9
Pre-approved Plan ..................................................................................................................................................................................................................................................................... 9
Pre-Tax Elective Deferrals........................................................................................................................................................................................................................................................ 9
Present Value ............................................................................................................................................................................................................................................................................... 9
Primary Beneficiary .................................................................................................................................................................................................................................................................... 9
Prior Plan Document ................................................................................................................................................................................................................................................................. 9
Projected Annual Benefit......................................................................................................................................................................................................................................................... 9
Qualified Domestic Relations Order ................................................................................................................................................................................................................................... 9
Qualified Election .................................................................................................................................................................................................................................................................... 10
Qualified Joint and Survivor Annuity ............................................................................................................................................................................................................................... 10
Qualified Optional Survivor Annuity ................................................................................................................................................................................................................................ 10
Qualified Preretirement Survivor Annuity ...................................................................................................................................................................................................................... 10
Qualifying Employer Real Property .................................................................................................................................................................................................................................. 10
Qualifying Employer Security(ies) ..................................................................................................................................................................................................................................... 11
Qualifying Participant ............................................................................................................................................................................................................................................................ 11
Recipient ..................................................................................................................................................................................................................................................................................... 11
Related Employer .................................................................................................................................................................................................................................................................... 11
Required Aggregation Group ............................................................................................................................................................................................................................................. 11
Required Beginning Date ..................................................................................................................................................................................................................................................... 11
Roth Elective Deferrals .......................................................................................................................................................................................................................................................... 11
Self-Employed Individual ..................................................................................................................................................................................................................................................... 11
Separate Fund .......................................................................................................................................................................................................................................................................... 11
Severance from Employment ............................................................................................................................................................................................................................................. 11
Spouse ......................................................................................................................................................................................................................................................................................... 11
Termination of Employment ............................................................................................................................................................................................................................................... 11
Top-Heavy Plan ........................................................................................................................................................................................................................................................................ 11
Trustee ......................................................................................................................................................................................................................................................................................... 12
Valuation Date .......................................................................................................................................................................................................................................................................... 12
Year of Eligibility Service ...................................................................................................................................................................................................................................................... 12

SECTION ONE: EFFECTIVE DATES 12

SECTION TWO: ELIGIBILITY REQUIREMENTS 12

2.01 Eligibility to Participate..................................................................................................................................................................................................................................... 12
2.02 Plan Entry ............................................................................................................................................................................................................................................................... 12
2.03 Transfer to or from an Ineligible Class ....................................................................................................................................................................................................... 12
2.04 Eligibility to Participate After a Break In Eligibility Service or Upon Rehire ................................................................................................................................. 13
2.05 Determinations Under This Section ............................................................................................................................................................................................................. 13
2.06 Terms of Employment ...................................................................................................................................................................................................................................... 13

SECTION THREE: CONTRIBUTIONS 13

3.01 Elective Deferrals ................................................................................................................................................................................................................................................ 13
3.02 Employer Contributions ................................................................................................................................................................................................................................... 14
3.03 Rollover Contributions...................................................................................................................................................................................................................................... 15
3.04 Transfer Contributions ...................................................................................................................................................................................................................................... 15
3.05 Intentionally Omitted ........................................................................................................................................................................................................................................ 15
3.06 Limitation on Allocations ................................................................................................................................................................................................................................. 16
3.07 Actual Deferral Percentage Test (ADP)....................................................................................................................................................................................................... 16

SECTION FOUR: VESTING AND FORFEITURES 17

SECTION FIVE: DISTRIBUTIONS TO PARTICIPANTS 18

5.01 Distributions ......................................................................................................................................................................................................................................................... 18
5.02 Form of Distribution to a Participant .......................................................................................................................................................................................................... 21
5.03 Distributions Upon the Death of a Participant ........................................................................................................................................................................................ 21
5.04 Form of Distribution to Beneficiaries .......................................................................................................................................................................................................... 21
5.05 Required Minimum Distribution Requirements...................................................................................................................................................................................... 22
5.06 Annuity Contracts ............................................................................................................................................................................................................................................... 24

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5.07 Distributions In-Kind ......................................................................................................................................................................................................................................... 25
5.08 Procedure for Missing Participants or Beneficiaries.............................................................................................................................................................................. 25
5.09 Claims Procedures .............................................................................................................................................................................................................................................. 25
5.10 Joint and Survivor Annuity Requirements................................................................................................................................................................................................. 26
5.11 Liability for Withholding on Distributions................................................................................................................................................................................................. 27
5.12 Distribution of Excess Elective Deferrals .................................................................................................................................................................................................... 27
5.13 Distribution of Excess Contributions ........................................................................................................................................................................................................... 28

SECTION SIX: DEFINITIONS 28

SECTION SEVEN: MISCELLANEOUS 28

7.01 The Fund ................................................................................................................................................................................................................................................................ 28
7.02 Individual Accounts ........................................................................................................................................................................................................................................... 28
7.03 Powers and Duties of the Plan Administrator ......................................................................................................................................................................................... 29
7.04 Expenses and Compensation ......................................................................................................................................................................................................................... 30
7.05 Information from Employer ............................................................................................................................................................................................................................ 30
7.06 Plan Amendments .............................................................................................................................................................................................................................................. 30
7.07 Plan Merger or Consolidation ....................................................................................................................................................................................................................... 31
7.08 Permanency .......................................................................................................................................................................................................................................................... 31
7.09 Method and Procedure for Termination ................................................................................................................................................................................................... 32
7.10 Continuance of Plan by Successor Employer ........................................................................................................................................................................................... 32
7.11 Correction .............................................................................................................................................................................................................................................................. 32
7.12 Governing Laws and Provisions .................................................................................................................................................................................................................... 32
7.13 State Community Property Laws .................................................................................................................................................................................................................. 32
7.14 Headings ................................................................................................................................................................................................................................................................ 32
7.15 Gender and Number ......................................................................................................................................................................................................................................... 32
7.16 Standard of Fiduciary Conduct...................................................................................................................................................................................................................... 32
7.17 General Undertaking of all Parties ............................................................................................................................................................................................................... 32
7.18 Agreement Binds Heirs, Etc. ........................................................................................................................................................................................................................... 32
7.19 Determination of Top-Heavy Status ........................................................................................................................................................................................................... 33
7.20 Inalienability of Benefits................................................................................................................................................................................................................................... 33
7.21 Bonding .................................................................................................................................................................................................................................................................. 34
7.22 Investment Authority ........................................................................................................................................................................................................................................ 34
7.23 Procedures and Other Matters Regarding Domestic Relations Orders......................................................................................................................................... 36
7.24 Indemnification of Pre-approved Document Provider ........................................................................................................................................................................ 37
7.25 Military Service .................................................................................................................................................................................................................................................... 37

SECTION EIGHT: ADOPTING EMPLOYER SIGNATURE 37

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QUALIFIED RETIREMENT PLAN
Defined Contribution Basic Plan Document 02

DEFINITIONS
When used in the Plan with initial capital letters, the following words and phrases will have the meanings set forth below unless the context indicates
that other meanings are intended.

ACTUAL DEFERRAL PERCENTAGE (ADP)

Means, for a specified group of Participants (either Highly Compensated Employees or non-Highly Compensated Employees) for a Plan Year, the
average of the ratios (calculated separately for each Participant in such group) of 1) the amount of Employer Contributions actually paid to the Fund
on behalf of such Participant for the Plan Year to 2) the Part ating the ADP, Employer
Contributions on behalf of any Participant will include: 1) any Elective Deferrals (other than Catch-up Contributions) made pursuant to the
Elective Deferral enrollment, if applicable (including Excess Elective Deferrals of Highly
Compensated Employees), but excluding Excess Elective Deferrals of Participants who are non-Highly Compensated Employees that arise solely from
Elective Deferrals made under the Plan or plans of this Employer. For purposes of computing Actual Deferral Percentages, an Employee who would
be a Participant but for the failure to make Elective Deferrals will be treated as a Participant on whose behalf no Elective Deferrals are made.

ADOPTING EMPLOYER
Means any corporation, sole proprietor, or other entity named in the Adoption Agreement and any successor who by merger, consolidation, purchase, or
otherwise assumes the obligations of the Plan. The Adopting Employer will be a named fiduciary for purposes of ERISA section 402(a).

ADOPTION AGREEMENT
Means the document executed by the Adopting Employer through which it adopts the Plan and thereby agrees to be bound by all terms and
conditions of the Plan.

ALTERNATE PAYEE
Means any Spouse, former Spouse, child, or other dependent of a Participant who is recognized by a Domestic Relations Order as having a right to
receive all, or a portion of, the benefits payable under the Plan with respect to such Participant.

ANNUAL ADDITIONS
Means the sum of the following amounts credited to a Participant for the Limitation Year:

a. Employer Contributions;

b. nondeductible employee contributions;

c. amounts allocated to an individual medical account, as defined in Code section 415(l)(2), that is part of a pension or annuity plan maintained by
the Employer, and amounts derived from contributions paid or accrued that are attributable to post-retirement medical benefits, allocated to
the separate account of a key employee (as defined in Code section 419A(d)(3)), under a welfare benefit fund (as defined in Code section
419(e)), maintained by the Employer;

d. amounts allocated under a simplified employee pension plan; and

e. Excess Contributions (including amounts recharacterized).

ANNUITY STARTING DATE

Means the first day of the first period for which an amount is paid as an annuity or in any other form.

BASIC PLAN DOCUMENT

Means this Pre-approved Defined Contribution Basic Plan Document 02.

BENEFICIARY
Means the individual(s) or entity(ies) designated pursuant to Plan Section Five.

BREAK IN ELIGIBILITY SERVICE

Means a 12-consecutive month period that coincides with an Eligibility Computation Period during which an Employee fails to complete more than
500 Hours of Service.

CATCH-UP CONTRIBUTIONS
Means Elective Deferrals made pursuant to Plan Section Three that are in excess of an otherwise applicable Plan limit and that are made by
Participants who are age 50 or older by the end of their taxable year. An otherwise applicable Plan limit is a limit in the Plan that applies to Elective
Deferrals without regard to Catch-up Contributions, such as the limits on Annual Additions, the dollar limitation on Elective Deferrals under Code
section 402(g) (not counting Catch-up Contributions), the limit imposed by the Actual Deferral Percentage (ADP) test under Code section 401(k)(3),
or any other allowable limit imposed by the Employer. Catch-up Contributions for a Participant for a taxable year may not exceed (1) the dollar limit
on Catch-up Contributions under Code section 414(v)(2)(B)(i) for the taxable year or (2) when added to other Elective Deferrals, an amount that
would enable the Employer to satisfy other statutory or regulatory requirements (e.g., income tax withholding, FICA and FUTA withholding). The
dollar limit on Catch-up Contributions in Code section 414(v)(2)(B)(i) was $5,500 for taxable years beginning in 2012. The $5,500 limit is adjusted by
the Secretary of the Treasury, in multiples of $500, for cost-of-living increases under Code section 414(v)(2)(C).

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CODE
Means the Internal Revenue Code of 1986 as amended from time to time.

COMPENSATION
The following definition of Compensation will apply.

W-2 wages. Compensation is defined as information required to be reported under Code sections 6041, 6051, and 6052 (wages, tips, and other
compensation as reported on Form W-2). Compensation is further defined as wages within the meaning of Code section 3401(a) and all other
payments of compensation to an Employee by the Employer (in the yer is
required to furnish the Employee a written statement under Code sections 6041(d), 6051(a)(3), and 6052. Compensation must be determined
without regard to any rules in Code section 3401(a) that limit the remuneration included in wages based on the nature or location of the
employment or the services performed (such as the exception for agricultural labor in Code section 3401(a)(2)).

For any Self-Employed Individual covered under the Plan, Compensation will mean Earned Income.

Where an Employee becomes an eligible Participant on any date subsequent to the first day of the
applicable Determination Period, Compensation shall include that Compensation paid to the Employee during the entire Determination Period,
unless otherwise required by either the Code or ERISA. Compensation received by an Employee during a Determination Period in which the
Employee does not perform services for the Employer will be disregarded.

Compensation will include any amount that is contributed by the Employer pursuant to a salary reduction agreement and that is not includible
in the gross income of the Employee under Code sections 125, 132(f)(4), 402(e)(3), 402(h)(1)(B), or 403(b).

For purposes of applying the limitations of Plan Section 3.05, Compensation for a Limitation Year is the Compensation actually paid or made available
in gross income during such Limitation Year. Compensation paid or made available during such Limitation Year will include any elective deferral (as
defined in Code section 402(g)(3)) and any amount that is contributed or deferred by the Employer at the election of the Employee and that is not
includible in the gross income of the Employee by reason of Code sections 125, 132(f), or 457.

Payments made after Severance from Employment will be included in Compensation within the meaning of Compensation as described in Part
A of the definition of Compensation in they meet the following requirements:

1. Payments described in paragraphs (2), (3), or (4) below will be included in the definition of Compensation (within the meaning of
Compensation as described in Part A of this definition of Compensation) provided such payments meet the following requirements:

a. Those amounts are paid by the later of 1) 2½ months after Severance from Employment with the Employer maintaining the Plan or 2)
the end of the Limitation Year that includes the date of Severance from Employment with the Employer maintaining the Plan; and

b. Those amounts would have been included in the definition of Co rom

Employment with the Employer maintaining the Plan.

2. Regular Pay. An amount is described in this paragraph (2) if

a. The payment is regular compensation for services during the utside

and

b. The payment would have been paid to the Employee prior to a Severance from Employment if the Employee had continued in
employment with the Employer.

3. Leave Cashouts. An amount is described in this paragraph (3) if

a. The payment is for unused accrued bona fide sick, vacation, or other leave, but only if the Employee would have been able to use the
leave if employment had continued.

4. Deferred Compensation. An amount is described in this paragraph (4) if

a. The payment is an amount received by an Employee pursuant to a nonqualified unfunded deferred compensation plan, but only if the
payment would have been paid to the Employee at the same time if the Employee had continued in employment with the Employer
and only to the extent that the payment is

5. Other post-severance payments. Any payment that is not described in paragraph (2), (3), or (4) above is not considered Compensation under
paragraph (1) above if paid after Severance from Employment with the Employer maintaining the Plan, even if it is paid within the time period
described in paragraph (1) above. Thus, Compensation does not include severance pay, or parachute payments within the meaning of Code
section 280G(b)(2), if they are paid after Severance from Employment with the Employer maintaining the Plan, and does not include post-
severance payments under a nonqualified unfunded deferred compensation plan unless the payments would have been paid at that time
without regard to the Severance from Employment. Any payments not described above are not considered Compensation if paid after
Severance from Employment, even if they are paid within 2½ months following Severance from Employment.

Compensation for purposes of ADP and Code section 401(a)(4) testing will
generally be W-2 wages unless another definition is required by law or regulation. Notwithstanding the preceding, a Plan Administrator has the
option from year to year to use a different definition of Compensation for testing purposes provided the definition of Compensation satisfies Code
section 414(s) and the corresponding regulations.

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 The annual Compensation of each Participant taken into account in determining allocations will not exceed
$200,000, as adjusted for cost-of-living increases in accordance with Code section 401(a)(17)(B). Annual Compensation means Compensation
during the Plan Year or such other consecutive 12-month period over which Compensation is otherwise determined under the Plan
(Determination Period). The cost-of-living adjustment in effect for the calendar year applies to annual Compensation for the Determination
Period that begins with or within such calendar year.

If a Determination Period consists of fewer than 12 months, the annual Compensation limit is an amount equal to the otherwise applicable
annual Compensation limit multiplied by a fraction, the numerator of which is the number of months in the short Determination Period, and the
denominator of which is 12.

If Compensation for any prior Determination Period is taken into or the current
Determination Period, the Compensation for such prior Determination Period is subject to the applicable annual Compensation limit in effect
for that prior period.

Notwithstanding anything in the Plan to the contrary, a Participant may only make Elective Deferrals from Compensation
within the meaning of Compensation as described in Part A of this definition of Compensation.

Notwithstanding anything in this Plan to the contrary, if the Employer chooses to provide Differential Wage
Payments to individuals who are active duty members of the uniformed services, such individuals will be treated as Employees of the Employer
making the Differential Wage Payment and the Differential Wage Payment will be treated as Compensation for purposes of applying the Code.
Accordingly, Differential Wage Payments must be treated as Compensation as described in Part A of this definition of Compensation.
Differential Wage Payments will also be treated as Compensation for contribution, allocation, and other general Plan purposes, unless excluded
on the Adoption Agreement. In addition, the Plan will not be treated as failing to meet the
requirements of any provision described in Code section 414(u)(1)(C) by reason of any contribution or benefit that is based on Differential Wage
Payments only if all Employees of the Employer (as determined under Code sections 414(b), (c), (m), and (o)) performing service in the
uniformed services described in Code section 3401(h)(2)(A) are entitled to receive Differential Wage Payments on reasonably equivalent terms
and, if eligible to participate in the Plan, to make contributions based on the payments on reasonably equivalent terms applying the provisions
of Code section 410(b)(3), (4), and (5). Such contributions or benefits may be taken into account for purposes of nondiscrimination testing as
long as they do not cause the Plan to fail the nondiscrimination requirements.

CONTRIBUTING PARTICIPANT
Means a Participant who has enrolled as a Contributing Participant pursuant to Plan Section 3.01 or 3.05 and on whose behalf the Employer is
contributing Elective Deferrals to the Plan.

CUSTODIAN
Means an entity appointed in a separate custodial agreement by the Adopting Employer to hold the assets of the trust as Custodian. In the event of
any conflict between the terms of the Plan and the terms of the custodial agreement, the terms of the Plan will control.

DEEMED SEVERANCE FROM EMPLOYMENT

Means an individual is deemed to cease to be an Employee for purposes of Code section 414(u)(12)(B) during any period the individual is performing
service in the uniformed services as defined in Code section 3401(h)(2)(A).

DEFINED CONTRIBUTION DOLLAR LIMITATION

Means $40,000, as adjusted under Code section 415(d).

DESIGNATED BENEFICIARY
Means the individual who is designated by
the Plan and who is the designated beneficiary under Code section 401(a)(9) and Treasury Regulation section 1.401(a)(9)-4.

DETERMINATION DATE
Means for any Plan Year after the first Plan Year, the last day of the preceding Plan Year. For the first Plan Year of the Plan, Determination Date
means the last day of that year.

DETERMINATION PERIOD
Means, except as provided elsewhere in this Plan, the Plan Year.

DIFFERENTIAL WAGE PAYMENT

Means a payment defined in Code section 3401(h)(2) that is made by the Employer to an individual performing service in the uniformed services.

DIRECT ROLLOVER
Means a payment by the Plan to the Eligible Retirement Plan specified by the Recipient (or, if necessary pursuant to Plan Section 5.01(B)(1), an
individual retirement account (IRA) under Code sections 408(a), 408(b), or 408A (for Roth Elective Deferrals).

DISABILITY
Unless otherwise provided in the Plan, Disability means the inability to engage in any substantial, gainful activity by reason of any medically
determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous
period of not less than 12 months. The permanence and degree of such impairment will be supported by medical evidence satisfactory to the Plan
Administrator.

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DISTRIBUTION CALENDAR YEAR
the first Distribution
Calendar Year is the calendar year immediately preceding the calendar year that contains the Part ate. For distributions
first Distribution Calendar Year is the calendar year in which distributions are required to begin pursuant
to Plan Section 5.05(D). The requ on or before the
equired minimum
efore December 31 of
that Distribution Calendar Year.

DOMESTIC RELATIONS ORDER

Means any judgment, decree, or order (including approval of a property settlement agreement) that:

a. relates to the provision of child support, alimony payments, or marital property rights to a Spouse, former Spouse, child, or other dependent of
a Participant, and

b. is made pursuant to state domestic relations law (including applicable community property laws).

DOL
Means Department of Labor.

EARLIEST RETIREMENT AGE

Means, for purposes of the Qualified Joint and Survivor Annuity provisions of the Plan, the earliest date on which, under the Plan, the Participant
could elect to receive retirement benefits.

EARNED INCOME
Means the net earnings from self-employment in the trade or business with respect to which the Plan is established, for which personal services of
the individual are a material income-producing factor. Net earnings will be determined without regard to items not included in gross income and the
deductions allocable to such items. Net earnings are reduced by contributions by the Employer to a qualified plan to the extent deductible under
Code section 404.

Net earnings will be determined with regard to the deduction allowed to the Employer by Code section 164(f).

For purposes of applying the limitations of Code section 415, in the case of an Employee who is an Employee within the meaning of Code section
401(c)(1) and regulations promulgated under Co income (as described in Code section 401(c)(2) and
regulations promulgated under Code section 401(c)(2)), will include amounts deferred at the election of the Employee that would be includible in
gross income but for the rules of Code sections 402(e)(3), 402(h)(1)(B), 402(k), or 457(b).

EFFECTIVE DATE
Means the date the Plan (or amendment or restatement of the Plan) becomes effective as indicated in the Adoption Agreement. Notwithstanding the
preceding, unless otherwise provided in this Basic Plan Document, the Effective Date of mandatory Plan changes made available by legislative and
regulatory guidance not previously included in the Plan will be the later of the original Effective Date of the Plan or the first day the legislative or
regulatory change became effective, as indicated by a Plan amendment if a written amendment was required for such change. For optional changes
resulting from the American Taxpayer Relief Act of 2012 and other legislative and regulatory guidance, the Effective Date will be the date the Plan
began to operate in accordance with such optional change, as indicated by a Plan amendment if a written amendment was required for such change.

ELECTION PERIOD
Means the period that begins on the first day of the Plan Year in which the Participant attains age 35 and ends on the date of
If a Participant separates from service before the first day of the Plan Year in which age 35 is attained, with respect to the account balance as of the
date of separation, the Election Period will begin on the date of separation.

ELECTIVE DEFERRALS
Means any Employer Contributions made either as a Pre-Tax Elective Deferral or as a Roth Elective Deferral to the Plan at the election of the
Participant or pursuant to automatic Elective Deferral enrollment, in lieu of cash compensation, and will include contributions made pursuant to a
salary reduction agreement. With respect to any taxable year, a Particip the sum of all Employer contributions made on
behalf of such Participant pursuant to an election to defer under any qualified cash or deferred arrangement as described in Code section 401(k), any
simplified employee pension plan cash or deferred arrangement as described in Code section 408(k)(6), any SIMPLE IRA Plan described in Code
section 408(p), any plan as described under Code section 501(c)(18), or any Employer contributions made on the behalf of a Participant for the
purchase of an annuity contract under Code section 403(b) pursuant to a salary reduction agreement. Elective Deferrals will not include any deferrals
properly distributed as Excess Annual Additions.

No Participant will be permitted to have Elective Deferrals made under this Plan, or any other qualified plan maintained by the Employer, during any
taxable year of the Participant, in excess of the dollar limitation contained in Code section 402(g) in effect at the beginning of such taxable year. In
the case of a Participant age 50 or over by the end of the taxable year, the dollar limitation described in the preceding sentence is increased by the
amount of Elective Deferrals that can be Catch-up Contributions. The dollar limitation contained in Code section 402(g) was $17,000 for taxable years
beginning in 2012. This limit is adjusted by the Secretary of the Treasury, in multiples of $500, for cost-of-living increases under Code section
402(g)(4).

If the Plan permits Roth Elective Deferrals, Elective Deferrals will be characterized as Pre-Tax Elective Deferrals, unless otherwise designated by a
Contributing Participant.

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ELIGIBILITY COMPUTATION PERIOD
ation Period, the 12-consecutive month period commencing on the
he Plan Year
lity Service before the
end of the 12-consecutive month period regardless of when during such period the Employee completes the required number of Hours of Service.

ELIGIBLE PARTICIPANT
Means any Employee who is eligible to make an Elective Deferral (if the Employer takes such contributions into account in the calculation of the
Contribution Percentages).

ELIGIBLE RETIREMENT PLAN

Means, for purposes of the Direct Rollover provisions of the Plan, an individual retirement account described in Code sections 408(a) or 408A, an
individual retirement annuity described in Code section 408(b), a SIMPLE IRA described in Code section 408(p), an annuity plan described in Code
section 403(a), an annuity contract described in Code section 403(b), an eligible plan under Code section 457(b) that is maintained by a state,
political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state (and that agrees to separately account for
amounts transferred into such plan from this Plan), or a qualified plan described in Code section 401(a) that accepts the Recip
Distribution. The definition of Eligible Retirement Plan will also apply in the case of a distribution to a surviving Spouse, or to a Spouse or former
Spouse who is the Alternate Payee under a Qualified Domestic Relations Order, as defined in Code section 414(p).

If any portion of an Eligible Rollover Distribution is attributable to payments or distributions from a designated Roth account, an Eligible Retirement
Plan with respect to such portion will include only another designated Roth account of the individual from whose account the payments or
distributions were made, or a Roth IRA of such individual.

ELIGIBLE ROLLOVER DISTRIBUTION

Means any distribution of all or any portion of the balance to the credit of the Recipient, except that an Eligible Rollover Distribution does not include

a. any distribution that is one of a series of substantially equal periodic payments (paid at least annually) made for the life (or Life Expectancy) of
the Recipient or the joint lives (or joint life expectancies) of or a specified period of
ten years or more;

b. any distribution to the extent such distribution is required under Code section 401(a)(9) and the corresponding regulations;

c. the portion of any other distribution that is not includible in gross income (determined without regard to the exclusion for net unrealized
appreciation with respect to employer securities);

d. any hardship distribution described in Plan Section 5.01(C)(2); and

e. any other distribution(s) that is reasonably expected to total less than $200 during a year.

For distributions made after December 31, 2001, a portion of a distribution will not fail to be an Eligible Rollover Distribution merely because the
portion consists of after-tax employee contributions that are not includible in gross income. However, such portion may be transferred only to an
individual retirement account or annuity described in Code section 408(a) or (b), or a Roth individual retirement account or annuity described in
Code Section 408A (a Roth IRA), a SIMPLE IRA described in Code section 408(p), or to a qualified defined contribution plan described in Code section
401(a), 403(a), or 403(b) that agrees to separately account for amounts so transferred, including separately accounting for the portion of such
distribution that is includible in gross income and the portion of such distribution that is not so includible.

EMPLOYEE
Means any person employed by an Employer maintaining the Plan or by any other employer required to be aggregated with such Employer under
Code sections 414(b), (c), (m), or (o).

The term Employee will also include any Leased Employee deemed to be an Employee of any Employer described in the previous paragraph as
provided in Code sections 414(n) or (o).

EMPLOYER
Means the Adopting Employer and all Related Employers of the Adopting Employer. A partnership is considered to be the Employer of each of the
partners and a sole proprietorship is considered to be the Employer of a sole proprietor.

EMPLOYER CONTRIBUTION
Means the amount contributed by the Employer each year as determined under this Plan. The term Employer Contribution will include Elective
Deferrals made to the Plan unless such contributions are intended to be excluded for purposes of either the Plan or any act under the Code, ERISA,
or any additional rules, regulations, or other pronouncements promulgated by either the IRS or DOL.

EMPLOYER PROFIT SHARING CONTRIBUTION

Means an Employer Contribution made pursuant to the Adoption The Employer
may make Employer Profit Sharing Contributions without regard to current or accumulated earnings or profits.

EMPLOYMENT COMMENCEMENT DATE

Means, with respect to an Employee, the date such Employee first performs an Hour of Service for the Employer.

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ENTRY DATES
Means the first day of the Plan Year and the first day of the seventh month of the Plan Year coinciding with or next following the date the Employee
satisfies the eligibility requirements of Plan Section 2.01 for the applicable contribution source or as such other times established by the Plan
Administrator in a uniform and nondiscriminatory manner. If this is an initial adoption of the Plan by the Employer, the initial Effective Date will also
be considered an Entry Date.

ERISA
Means the Employee Retirement Income Security Act of 1974 as amended from time to time.

EXCESS ANNUAL ADDITIONS

the Limitation Year over the Maximum Permissible Amount.

EXCESS CONTRIBUTIONS
Means, with respect to any Plan Year, the excess of

a. the aggregate amount of Employer Contributions actually taken into account in computing the ADP of Highly Compensated Employees for such
Plan Year, over

b. the maximum amount of such contributions permitted by the ADP test (determined by hypothetically reducing contributions made on behalf of
Highly Compensated Employees in order of the ADPs, beginning with the highest of such percentages).

EXCESS ELECTIVE DEFERRALS

nder Code section 402(g)
(increased, if applicable, by the dollar limitation on Catch-up Contributions defined in Code section 414(v)) for such year; or 2) are made during a
calendar year and exceed the dollar limitation under Code section 402(g) (increased, if applicable, by the dollar limitation on Catch-up Contributions
beginning in such calendar year, counting only Elective Deferrals made under this Plan
and any other plan, contract, or arrangement maintained by the Employer. Excess Elective Deferrals will be treated as Annual Additions under the Plan,
unless such amounts are distributed no later than the first Ap

FIDUCIARY
Means a person who exercises any discretionary authority or control with respect to management of the Plan, renders investment advice as defined
in ERISA section 3(21), or has any discretionary authority or responsibility regarding the administration of the Plan. The Employer and such other
individuals either appointed by the Employer or deemed to be fiduciaries as a result of their actions shall serve as Fiduciaries under this Plan and
fulfill the fiduciary responsibilities described in Part 4, Title I of ERISA including discharging their duties with respect to the Plan solely in the interest
of the Participants and Beneficiaries and with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man
acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims.

FUND
Means the Plan assets held by the Trustee (or Custodian,

HIGHLY COMPENSATED EMPLOYEE

Means any Employee who 1) was a five-percent owner at any time during the year or the preceding year, or 2) for the preceding year had
Compensation from the Employer in excess of $80,000. The $80,000 amount is adjusted at the same time and in the same manner as under Code
section 415(d), except that the base period is the calendar quarter ending September 30, 1996.

For this purpose the applicable year of the Plan for which a determination is being made is called a determination year and the preceding 12-month
period is called a look-back year.

A highly compensated former employee is based on the rules applicable to determining Highly Compensated Employee status as in effect for that
determination year, in accordance with Treasury Regulation section 1.414(q)-1T, A-4, Notice 97-45 and any subsequent guidance issued by the IRS.

The determination of who is a Highly Compensated Employee, including but not limited to the determinations of the number and identity of
Employees in the top-paid group and the Compensation that is considered, will be made in accordance with Code section 414(q) and the
corresponding regulations. Adoption Agreement elections to include or exclude items from Compensation that are inconsistent with Code section
414(q) will be disregarded for purposes of determining who is a Highly Compensated Employee.

HOURS OF SERVICE
Means

1. Each hour for which an Employee is paid, or entitled to payment, for the performance of duties for the Employer. These hours will be credited to
the Employee for the computation period in which the duties are performed

2. Each hour for which an Employee is paid, or entitled to payment, by the Employer on account of a period of time during which no duties are
performed (irrespective of whether the employment relationship has terminated) due to vacation, holiday, illness, incapacity (including
Disability), layoff, jury duty, military duty, or leave of absence. No more than 501 Hours of Service will be credited under this paragraph for any
single continuous period (whether or not such period occurs in a single computation period). Hours under this paragraph will be calculated and
credited pursuant to Labor Regulation Section 2530.200b-2, that is incorporated herein by this reference.

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3. Each hour for which back pay, irrespective of mitigation of damages, is either awarded or agreed to by the Employer. The same Hours of Service
will not be credited both under paragraph (1) or paragraph (2), as the case may be, and under this paragraph (3). These hours will be credited to
the Employee for the computation period or periods to which the award or agreement pertains rather than the computation period in which the
award, agreement, or payment is made.

4. Solely for purposes of determining whether a Break in Eligibility Service has occurred in a computation period, an individual who is absent from
work for maternity or paternity reasons will receive credit for the Hours of Service that would otherwise have been credited to such individual but
for such absence, or in any case in which such hours cannot be determined, eight Hours of Service per day of such absence. For purposes of this
paragraph, an absence from work for maternity or paternity reasons means an absence 1) by reason of the pregnancy of the individual, 2) by reason
of a birth of a child of the individual, 3) by reason of the placement of a child with the individual in connection with the adoption of such child by
such individual, or 4) for purposes of caring for such child for a period beginning immediately following such birth or placement. The Hours of
Service credited under this paragraph will be credited 1) in the Eligibility Computation Period or Plan Year in which the absence begins if the
crediting is necessary to prevent a Break in Eligibility Service in the applicable period, or 2) in all other cases, in the following Eligibility Computation
Period or Plan Year.

5. Hours of Service will be credited for employment with other members of an affiliated service group (under Code section 414(m)), a controlled
group of corporations (under Code section 414(b)), or a group of trades or businesses under common control (under Code section 414(c)) of
which the Adopting Employer is a member, and any other entity required to be aggregated with the Employer pursuant to Code section 414(o)
and the corresponding regulations.

Hours of Service will also be credited for any individual considered an Employee for purposes of this Plan under Code sections 414(n) or 414(o)
and the corresponding regulations.

6. Where the Employer maintains the plan of a predecessor employer, service for such predecessor employer will be treated as service for the
Employer. If the Employer does not maintain the plan of a predecessor employer, service for such predecessor employer will not be treated as
service for the Employer.

INDIRECT ROLLOVER
Means a rollover contribution received by this Plan from an Employee that previously received a distribution from this Plan or another plan rather
than having such amount directly rolled over to this Plan from the distributing plan.

INDIVIDUAL ACCOUNT
Means the account established and maintained under this Plan for each Participant in accordance with Plan Section 7.02(A).

INITIAL PLAN DOCUMENT

Means the plan document that initially established the Plan.

INVESTMENT FIDUCIARY
Means the Employer, a Trustee with full trust powers, any individual Trustee(s), or any investment manager, as applicable, that under the terms of the
Plan is vested with the responsibility and authority to select investment options for the Plan and to direct the investment of the assets of the Fund. In
no event will a Custodian or a Trustee who does not have the authority or discretion to select the appropriate investments for the Fund be an
Investment Fiduciary for any purpose whatsoever.

INVESTMENT FUND
Means a subdivision of the Fund established pursuant to Plan Section 7.01(B).

IRS
Means Internal Revenue Service.

KEY EMPLOYEE
Means, for Plan Years beginning after December 31, 2001, any Employee or former Employee (including any deceased Employee) who at any time during
the Plan Year that includes the Determination Date is an officer of the Employer and whose annual compensation is greater than $130,000 (as adjusted
under Code section 416(i)(1) for Plan Years beginning after December 31, 2002), a five-percent owner of the Employer, or a one-percent owner of the
Employer who has annual compensation of more than $150,000. For Plan Years beginning on or after January 1, 2001, Compensation will also include
elective amounts that are not includible in the gross income of the Employee by reason of Code section 132(f)(4).

In determining whether a plan is top-heavy for Plan Years beginning before January 1, 2002, Key Employee means any Employee or former Employee
(including any deceased Employee) who at any time during the five-year period ending on the Determination Date, is an officer of the Employer
having annual compensation that exceeds 50 percent of the dollar limitation under Code section 415(b)(1)(A), an owner (or considered an owner
under Code section 318) of one of the ten largest interests in the Employer if such sation exceeds 100 percent of the dollar
limitation under Code section 415(c)(1)(A), a five-percent owner of the Employer, or a one-percent owner of the Employer who has annual
compensation of more than $150,000. Annual compensation means compensation as defined in Part A of the definition of Compensation in this
Definition section, but including amounts contributed by the Employer pursuant to a salary reduction agreement that are excludable from the
)(B) or 403(b). The determination period is the Plan Year containing the
Determination Date and the four preceding Plan Years.

The determination of who is a Key Employee will be made in accordance with Code section 416(i)(1) and the corresponding regulations.

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LEASED EMPLOYEE
Means any person (other than an Employee of the recipient Employer) who, pursuant to an agreement between the recipient Employer and any
performed services for the recipient Employer (or for the recipient Employer and related persons
determined in accordance with Code section 414(n)(6)) on a substantially full-time basis for a period of at least one year, and such services are
performed under primary direction or control by the recipient Employer. Contributions or benefits provided to a Leased Employee by the leasing
organization that are attributable to services performed for the recipient Employer will be treated as provided by the recipient Employer.

A Leased Employee will not be considered an Employee of the recipient if 1) such Leased Employee is covered by a money purchase pension plan
providing a) a nonintegrated employer contribution rate of at least ten-percent of compensation, as defined in Part A of the definition of
Compensation in this Definition section, but including amounts contributed pursuant to a salary reduction agreement, that are excludable from the
sections 125, 402(e)(3), 402(h)(1)(B), or 403(b), b) immediate participation, and c) full and immediate
vesting; and 2) Leased Employees do not constitute more than force.

LIFE EXPECTANCY
Means life expectancy as computed by using the Single Life Table in Treasury Regulation section 1.401(a)(9)-9, Q&A 1.

LIMITATION YEAR
Means the Plan Year.

If a Plan is terminated effective as of a Limitation Year, the Plan is treated as if the Plan was amended to
change its Limitation Year. As a result of this deemed amendment, the Code section 415(c)(1)(A) dollar limit must be prorated under the short
Limitation Year rules.

MAXIMUM PERMISSIBLE AMOUNT

Means the maximum Annual Addition that may be contributed or al any Limitation Year.

For Limitation Years beginning before January 1, 2002, the Maximum Permissible Amount will not exceed the lesser of

a. the Defined Contribution Dollar Limitation, or

mpensation for the Limitation Year.

For Limitation Years beginning on or after January 1, 2002, except for Catch-up Contributions, the Maximum Permissible Amount will not exceed the
lesser of

a. $40,000, as adjusted for cost-of-living increases under Code section 415(d), or

on (within the meaning of Compensation as described in Part A of the definition of Compensation

in this Definition section) for the Limitation Year.

The compensation limitation referred to in (b) will not apply to any contribution for medical benefits after separation from service (within the
meaning of Code section 401(h) or 419A(f)(2)) that is otherwise treated as an Annual Addition.

If a short Limitation Year is created because of an amendment changing the Limitation Year to a different 12-consecutive month period, the
Maximum Permissible Amount will not exceed the Defined Contribution Dollar Limitation multiplied by the following fraction:

Number of months in the short Limitation Year

12

NORMAL RETIREMENT AGE

Means age 59½.

OWNER-EMPLOYEE
Means an individual who is a sole proprietor, or who is a partner owning more than ten-percent of either the capital or the profits interest of the
partnership.

PARTICIPANT
Means any Employee or former Employee of the Employer who has me , and who is or
may become eligible to receive a benefit of any type from this Plan or whose Beneficiary may be eligible to receive any such benefit.

vidual Account as of the last Valuation Date in the calendar year immediately preceding the Distribution Calendar Year
(valuation calendar year) increa nt as of dates in the
valuation calendar year after the Valuation Date and decreased by distributions made in the valuation calendar year after the Valuation Date and the
value of any Qualifying Longevity Annuity Contract. The Participan lendar year includes any amounts rolled over or
transferred to the Plan either in the valuation calendar year or in the Distribution Calendar Year if distributed or transferred in the valuation calendar
year.

PERMISSIVE AGGREGATION GROUP

Means the Required Aggregation Group of plans plus any other plan or plans of the Employer that, when considered as a group with the Required
Aggregation Group, would continue to satisfy the requirements of Code sections 401(a)(4) and 410.

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PLAN
Means the pre-approved defined contribution plan adopted by the Employer that is intended to satisfy the requirements of Code section 401 and
ERISA section 501. The Plan consists of this Basic Plan Document, the corresponding Adoption Agreement, the corresponding trust or custodial
agreements, and any attachments or amendments, as completed and signed by the Adopting Employer, including any amendment provisions
adopted prior to the Effective Date of the Plan that are not superseded by the provisions of this restated Plan.

PLAN ADMINISTRATOR
The Adopting Employer shall be the Plan Administrator and shall be bonded as may be required by law. The term Plan Administrator shall include any
person authorized to perform the duties of the Plan Administrator and properly identified to the Trustee or Custodian as such. The Pre-approved
Document Provider will in no case be designated as the Plan Administrator. The Plan Administrator will be a named Fiduciary of the Plan for purposes of
ERISA section 402(a), and the Plan Administrator must ensure that the authority over the portion of the Fund subject to the trust requirements of ERISA
section 403(a) is assigned to a Trustee (subject to the proper and lawful directions of the Plan Administrator), or an investment manager.

PLAN SEQUENCE NUMBER

Means the three-digit number the Adopting Employer assigned to the Plan in the Adoption Agreement. The Plan Sequence Number identifies the
number of qualified retirement plans the Employer maintains or has maintained. The Plan Sequence Number is 001 for the Employer
retirement plan, 002 for the second, etc.

PLAN YEAR

PRE-AGE 35 WAIVER
A Participant who will not yet attain age 35 as of the end of any current Plan Year may make a special Qualified Election to waive the Qualified
Preretirement Survivor Annuity for the period beginning on the date of such election and ending on the first day of the Plan Year in which the
Participant will attain age 35. Such election will not be valid unless the Participant receives an explanation of the Qualified Preretirement Survivor
Annuity in such terms as are comparable to the explanation required in Plan Section 5.10(D)(1). Qualified Preretirement Survivor Annuity coverage
will be automatically reinstated as of the first day of the Plan Year in which the Participant attains age 35. Any new waiver on or after such date will
be subject to the full requirements of Plan Section 5.10.

PRE-APPROVED DOCUMENT PROVIDER

Means the entity specified in the Adoption Agreement that makes this pre-approved plan document available to employers for adoption.

PRE-APPROVED PLAN
Means a plan, the form of which is the subject of a favorable opinion letter from the IRS.

PRE-TAX ELECTIVE DEFERRALS

Means Elective Deferrals that are not included in a Contri

PRESENT VALUE
For purposes of establishing the Present Value of benefits under a defined benefit plan to compute the top-heavy ratio, any benefit will be
discounted only for mortality and interest based on the interest rate and mortality table specified for this purpose in the defined benefit plan.

PRIMARY BENEFICIARY
Means an individual named as a Beneficiary under the Plan who has an unconditional right to all or a port Individual Account

PRIOR PLAN DOCUMENT

Means a plan document that was replaced by adoption of this Plan document as indicated in the Adoption Agreement.

PROJECTED ANNUAL BENEFIT

Means the annual retirement benefit (adjusted to an actuarially equivalent Straight Life Annuity if such benefit is expressed in a form other than a Straight
Life Annuity or Qualified Joint and Survivor Annuity) to which the Participant would be entitled under the terms of the Plan, assuming that

a. the Participant will continue employment until Normal Retirement Age under the Plan (or current age, if later), and

and all other relevant factors used to determine benefits under the Plan will
remain constant for all future Limitation Years.

QUALIFIED DOMESTIC RELATIONS ORDER

Means a Domestic Relations Order

1. that creates or recognizes the existence of an Alternate Pay eceive all or a

portion of the benefits payable with respect to a Participant under the Plan, and

2. with respect to which the requirements described in the remainder of this section are met.

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 A Domestic Relations Order will be a Qualified Domestic Relations Order only if the order clearly specifies

1. the name and last known mailing address (if any) of the Participant and the name and mailing address of each Alternate Payee covered by
the order,

2. the amount or percentage of the Particip each such Alternate Payee, or the manner in which such
amount or percentage is to be determined,

3. the number of payments or period to which such order applies, and

4. each plan to which such order applies.

In addition to paragraph (B) above, a Domestic Relations Order will be considered a Qualified Domestic Relations
Order only if such order

1. does not require the Plan to provide any type or form of benefit, or any option not otherwise provided under the Plan,

2. does not require the Plan to provide increased benefits, and

3. does not require benefit to an Alternate Payee that are required to be paid to another Alternate Payee under another order previously
determined to be a Qualified Domestic Relations Order.

A Domestic Relations Order will not be treated as failing to meet the requirements above solely because
such order requires that payment of benefits be made to an Alternate Payee

1. on or after the date on which the Participant attains (or would have attained) the earliest retirement age as defined in Code section
414(p)(4)(B),

2. as if the Participant had retired on the date on which such payment is to begin under such order, and

3. in any form in which such benefits may be paid under the Plan to the Participant (other than in a Qualified Joint and Survivor Annuity) with
respect to the Alternate Payee and their subsequent spouse.

QUALIFIED ELECTION
Means a waiver of a Qualified Joint and Survivor Annuity or a Qualified Preretirement Survivor Annuity. Any waiver of a Qualified Joint and Survivor
Annuity or a Qualified Preretirement Survivor Annuity will not be election (either in writing
or in any other form permitted under rules promulgated by the IRS and DOL), 2) the election designates a specific Beneficiary, including any class of
beneficiaries or any contingent beneficiaries, that may not be changed without spousal consent (or the Spouse expressly permits designations by the
consent acknowledges the effect of the election, and d) the S
witnessed by a Plan representative or notary public. Additional nnuity will not be
effective unless the election designates a form of benefit payment that may not be changed without spousal consent (or the Spouse expressly
permits designations by the Participant without any further spousal consent). If it is established to the satisfaction of a Plan representative that there
is no Spouse or that the Spouse cannot be located, a waiver by the Participant will be deemed a Qualified Election. In addition, if the Spouse is legally
the guardian is the Participant, may give consent. If the Participant is legally
separated or the Participant has been abandoned (within the meaning of local law) and the Participant has a court order to such effect, spousal
consent is not required unless a Qualified Domestic Relations Order provides otherwise.

Any consent by a Spouse obtained under this provision (or establishment that the consent of a Spouse may not be obtained) will be effective only
with respect to such Spouse. A consent that permits designations by the Participant without any requirement of further consent by such Spouse must
acknowledge that the Spouse has the right to limit consent to a specific Beneficiary, and a specific form of benefit where applicable, and that the
Spouse voluntarily elects to relinquish either or both of such rights. A revocation of a prior waiver may be made by a Participant without the consent
of the Spouse at any time before the commencement of benefits. The number of revocations will not be limited. No consent obtained under this
provision will be valid unless the Participant has received notice as provided in Plan Section 5.10(D).

QUALIFIED JOINT AND SURVIVOR ANNUITY

Means an immediate annuity for the life of the Participant with a survivor annuity for the life of the Spouse that is not less than 50 percent and not
more than 100 percent of the amount of the annuity that is payable during the joint lives of the Participant and the Spouse and that is the amount of
lan will be 50
percent.

QUALIFIED OPTIONAL SURVIVOR ANNUITY

Means an annuity 1) for the life of the Participant with a surviv
amount of the annuity that is payable during the joint lives of the Participant and the Spouse, and 2) that is the actuarial equivalent of a single
annuity for the life of the Participant. If the survivor annuity provided by the Qualified Joint and Survivor Annuity is less than 75 percent of the
annuity payable during the joint lives of the Participant and the Spouse, the applicable percentage is 75 percent. If the survivor annuity provided by
the Qualified Joint and Survivor Annuity is greater than or equal to 75 percent, the applicable percentage is 50 percent.

QUALIFIED PRERETIREMENT SURVIVOR ANNUITY

Means a survivor annuity for the life of the surviving Spouse of the Participant if the payments are not less than the amounts that would be payable
as a survivor annuity under the Qualified Joint and Survivor Annuity under the Plan in accordance with Code section 417(c).

QUALIFYING EMPLOYER REAL PROPERTY

Means parcels of Employer real property that are subject to the requirements of ERISA section 407.

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QUALIFYING EMPLOYER SECURITY(IES)
Means stock that is issued by the Employer and transferred to this Plan and that is subject to the requirements of ERISA section 407 and meets the
requirements of ERISA section 407(d)(5).

QUALIFYING PARTICIPANT
A Participant is a Qualifying Participant and is entitled to share in the Employer Contribution for any Plan Year if the Participant was a Participant on
at least one day during the Plan Year and either completes more than 500 Hours of Service during the Plan Year or is employed on the last day of the
Plan Year. The determination of whether a Participant is entitled to share in the Employer Contribution will be made as of the last day of each Plan
Year.

RECIPIENT
Means an Employee or former Employee. In ormer
er a Qualified Domestic Relations Order, as defined in Code section 414(p), are
Recipients with regard to the interest of the Spouse or former Spouse.

RELATED EMPLOYER
Means an employer who, along with another employer, is a member of 1) a controlled group of corporations (as defined in Code section 414(b) as
modified by Code section 415(h)), 2) a commonly controlled trade or business (as defined in Code section 414(c) as modified by Code section 415(h))
or 3) an affiliated service group (as defined in Code section 414(m) (and any other entity required to be aggregated with another employer pursuant
to Treasury regulations under Code section 414(o)).

REQUIRED AGGREGATION GROUP

Means 1) each qualified plan of the Employer in which at least one Key Employee participates or participated at any time during the Plan Year
containing the Determination Date or any of the four preceding Plan Years (regardless of whether the Plan has terminated), and 2) any other
qualified plan of the Employer that enables a plan described in 1) to meet the requirements of Code section 401(a)(4) or 410.

REQUIRED BEGINNING DATE

Means April 1 of the calendar year following the calendar year in which the Participant attains age 70½ or retires, whichever is later, except that
benefit distributions to a five-percent owner must commence by the April 1 of the calendar year following the calendar year in which the Participant
attains age 70½.

A Participant is treated as a five-percent owner for purposes of this section if such Participant is a five-percent owner as defined in Code section 416
at any time during the Plan Year ending with or within the calendar year in which such owner attains age 70½.

Once distributions have begun to a five-percent owner under this section, they must continue to be distributed, even if the Participant ceases to be a
five-percent owner in a subsequent year.

ROTH ELECTIVE DEFERRALS

Means Elective Deferrals that are includible in a Contributing revocably designated
as Roth Elective Deferrals by the Contributing Participant in their deferral election.

SELF-EMPLOYED INDIVIDUAL
Means an individual who has Earned Income for the taxable year from the trade or business for which the Plan is established, including an individual
who would have had Earned Income but for the fact that the trade or business had no net profits for the taxable year.

SEPARATE FUND
Means a subdivision of the Fund held in the name of a particular Participant or Beneficiary representing certain assets held for that Participant or
Fund are those assets earmarked for the Participant and also those assets subject to the

SEVERANCE FROM EMPLOYMENT

Means when an Employee ceases to be an Employee of the Employer maintaining the Plan. An Employee does not have a Severance from
Employment if, in connection with a change of employment, the em mployee.

SPOUSE
Means the Spouse or surviving Spouse of the Participant, provided that a former Spouse will be treated as the Spouse or surviving Spouse and a
current Spouse will not be treated as the Spouse or surviving Spouse to the extent provided under a Qualified Domestic Relations Order.

TERMINATION OF EMPLOYMENT
Means that the employment status of an Employee ceases for any reason other than death. An Employee who does not return to work for the
Employer on or before the expiration of an authorized leave of absence from such Employer will be deemed to have incurred a Termination of
Employment when such leave ends.

TOP-HEAVY PLAN
Means a Plan determined to be a Top-Heavy Plan for any Plan Year pursuant to Plan Section 7.19.

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TRUSTEE
Means, if applicable, an individual, individuals, or corporation appointed in a separate trust agreement by the Adopting Employer as Trustee or any
duly appointed successor. A corporate Trustee must be a bank, trust company, broker, dealer, or clearing agency as defined in Labor Regulation
section 2550.403(a)-1(b). In the event of any conflict between the terms of the Plan and the terms of the separate trust agreement, the terms of the
Plan will control.

VALUATION DATE
The Valuation Date will be the last day of the Plan Year and each additional date designated by the Plan Administrator that is selected in a uniform
and nondiscriminatory manner when the assets of the Fund are valued at their then fair market value. Notwithstanding the preceding, for purposes
of calculating the top-heavy ratio, the Valuation Date will be the last day of the initial Plan Year and the last day of the preceding Plan Year for each
subsequent Plan Year.

YEAR OF ELIGIBILITY SERVICE

Means a 12-consecutive month period that coincides with an Eligibility Computation Period during which an Employee completes at least 1,000
Hours of Service. Employees are not credited with a Year of Eligibility Service until they complete the required number of Hours of Service and reach
the end of the 12-consecutive month period.

SECTION ONE: EFFECTIVE DATES

Pursuant to the DEFINITIONS section of the Plan, the Effective Date means the date the Plan becomes effective as indicated in the Adoption
Agreement. However, certain provisions of the Plan may have effective dates different from the Plan Effective Date, if, for example, the Plan is
amended after the Effective Date.

SECTION TWO: ELIGIBILITY REQUIREMENTS

2.01 ELIGIBILITY TO PARTICIPATE
Each Employee, except an Employee who belongs to a class of Employees excluded from participation, shall be eligible to participate in this
Plan.

The following Employees will be excluded from participation in the Plan.

Employees included in a unit of Employees covered by a collective bargaining agreement between the Employer
and Employee representatives, if retirement benefits were the subject of good faith bargaining and if two-percent or less of the
Employees who are covered pursuant to that agreement are professionals as defined in Treasury Regulation section 1.410(b)-9. For
e any organization in which more than half of the members are
Employees who are owners, officers, or executives of the Employer.

Employees who are non-resident aliens (within the meaning of Code section 7701(b)(1)(B)) who received no
earned income (within the meaning of Code section 911(d)(2)) from the Employer that constitutes income from sources within the
United States (within the meaning of Code section 861(a)(3)).

C. Employees who became Employees as the result of certain acquisitions or dispositions as described under
Code section 410(b)(6)(C). Such Employees will be excluded from participation during the transition period beginning on the date of
the change in the members of the group and ending on the last day of the first Plan Year that begins after the date of the change. A
transaction under Code section 410(b)(6)(C) is an asset or stock acquisition, merger, or similar transaction involving a change in the
employer of the employees of a trade or business.

2.02 PLAN ENTRY

A. Plan Restatement If this Plan is an amendment or restatement of a Prior Plan Document, each Employee who was a Participant
under the Prior Plan Document before the Effective Date will continue to be a Participant in this Plan.

B. Effective Date If this is an initial adoption of the Plan by the Employer, an Employee will become a Participant in the Plan as of the
Effective Date if the Employee has met the eligibility requirements of Plan Section 2.01 as of such date. After the Effective Date, each
Employee will become a Participant on the first Entry Date coinciding with or following the date the Employee satisfies the eligibility
requirements of Plan Section 2.01 for the applicable contribution source.

C. Notification The Plan Administrator shall notify each Employee who becomes eligible to be a Participant under this Plan and shall
furnish the Employee with the enrollment forms or other documents that are required of Participants. Such notification will be in
writing, or in any other form permitted under rules promulgated by the IRS or DOL. The Employee will execute such forms or
documents and make available such information as may be required in the administration of the Plan.

2.03 TRANSFER TO OR FROM AN INELIGIBLE CLASS

If an Employee who had been a Participant becomes ineligible to participate because they are no longer a member of an eligible class of
Employees, but has not incurred a Break in Eligibility Service, such Employee will participate immediately following the date of
reemployment upon their return to an eligible class of Employees. If such Employee incurs a Break in Eligibility Service, their eligibility to
participate will be determined by Plan Section 2.04.

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 An Employee who is not a member of the eligible class of Employees will become a Participant immediately upon becoming a member of
the eligible class, provided such Employee has satisfied the age and eligibility service requirements and would have otherwise previously
become a Participant. If such Employee has not satisfied the age and eligibility service requirements as of the date they become a member
of the eligible class, such Employee will become a Participant on the first Entry Date coinciding with or following the date that the
Employee has satisfied the age and eligibility requirements.

2.04 ELIGIBILITY TO PARTICIPATE AFTER A BREAK IN ELIGIBILITY SERVICE OR UPON REHIRE

determining

B. Employee a Participant Before Brea If a Participant incurs a Break in Eligibility Service, such
Participant will continue to participate in the Plan following such Break in Eligibility Service. If a Participant incurs a Termination of
Employment, such Participant will participate immediately following the date of reemployment.

2.05 DETERMINATIONS UNDER THIS SECTION

The Plan Administrator will determine the eligibility of each Employee to be a Participant. This determination will be conclusive and
binding upon all persons except as otherwise provided herein or by law.

2.06 TERMS OF EMPLOYMENT

Nothing with respect to the establishment of the Plan or any action taken with respect to the Plan, nor the fact that a common law
Employee has become a Participant will give to that Employee any right to employment or continued employment or to grant any other
rights except as specifically set forth in this Plan document, ERISA, or other applicable law. In addition, the Plan will not limit the right of
the Employer to discharge an Employee or otherwise deal with an Employee in a manner which may have an impact upon the Employee
rights under the Plan.

SECTION THREE: CONTRIBUTIONS

3.01 ELECTIVE DEFERRALS
Each Employee who satisfies the eligibility requirements specified in the Adoption Agreement may begin making such Elective Deferrals to the
Plan by enrolling as a Contributing Participant.

A. Requirements to Enroll as a Contributing Participant Each Employee who satisfies the eligibility requirements specified in the
Adoption Agreement, may enroll as a Contributing Participant, on the first Entry Date coinciding with or following the date the
Employee satisfies the eligibility requirements, or if applicable, the first Entry Date following the date on which the Employee returns
to the eligible class of Employees pursuant to Plan Section 2.03. A Participant who wishes to enroll as a Contributing Participant must
deliver (either in writing or in any other form permitted by the IRS and the DOL) a salary reduction agreement to the Plan
Administrator. Except for occasional, bona fide administrative considerations as set forth in the Treasury Regulations, contributions
made pursuant to such election cannot precede the earlier of 1) the date on which services relating to the contribution are
performed, and 2) the date on which the Compensation that is subject to the election would be payable to the Employee in the
absence of an election to defer.

If a Plan permits both Pre-Tax and Roth Elective Deferrals and the Participant fails to designate whether their Elective Deferrals are
Pre-Tax or Roth Elective Deferrals, the Participant will be deemed to have designated the Elective Deferrals as Pre-Tax Elective
Deferrals.

The Employer shall deposit Elective Deferrals with the Trustee (or Custodian, if applicable) as of such time as is required by the IRS
and DOL.

A Participant may cease Elective Deferrals and thus withdraw as a Contributing Participant as of any
such times established by the Plan Administrator in a uniform and nondiscriminatory manner by revoking the authorization to the
Employer to make Elective Deferrals on their behalf. A Participant who desires to withdraw as a Contributing Participant will give
notice of withdrawal to the Plan Administrator at least 30 days (or such shorter period as the Plan Administrator will permit in a
uniform and nondiscriminatory manner) before the effective date of withdrawal. A Participant will cease to be a Contributing
Participant upon their Termination of Employment or on account of termination of the Plan.

C. Return as a Contributing Particip A Participant who has withdrawn as a Contributing

Participant (e.g., pursuant to Plan Section 3.01(B), a suspension due to a hardship distribution, or a suspension due to a distribution
on account of a Deemed Severance from Employment) may not again become a Contributing Participant such times established by
the Plan Administrator in a uniform and nondiscriminatory manner.

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 A Contributing Participant or a Participant who has met the eligibility requirements in the
Adoption Agreement, but who has never made an affirmative election regarding Elective Deferrals, may complete a new or modify an
existing salary reduction agreement to increase or decrease the amount of their Compensation deferred into the Plan or change the
type of their future Elective Deferrals (Roth or Pre-Tax), if applicable. Such modification may be made as of such times established by
the Plan Administrator in a uniform and nondiscriminatory manner. s
Compensation being deferred into the Plan being zero (0) will be considered a cessation of deferrals under the Plan. A Contributing
Participant who desires to make such a modification will complete and deliver (either in writing or in any other form permitted by the
IRS and the DOL) a new salary reduction agreement. The Plan Administrator may prescribe such uniform and nondiscriminatory rules
as it deems appropriate to carry out the terms of this Plan Section 3.01(D).

If the Adopting Employer so elects in the Adoption Agreement, each Employee who enrolls as a
Contributing Participant may specify whether their Elective Deferrals are to be characterized as Pre-Tax Elective Deferrals, Roth Elective
Deferrals, or a specified combination. A Contributing Participan election.
Elective Deferrals contributed to the Plan as one type, either Roth or Pre-Tax, may not later be reclassified as the other type. A
ubaccount in
the Plan. No contributions other than Roth Elective Deferrals and properly attributable earnings will be credited to each Contributing
and other credits or charges will be allocated on a reasonable and
consistent basis to such subaccount.

F. All Employees who are eligible to make Elective Deferrals under this Plan and who are age 50 or older by
the end of their taxable year will be eligible to make Catch-up Contributions. Catch-up Contributions are not subject to the limits on
Annual Additions under Code section 415, are not counted in the ADP test, and are not counted in determining the minimum
allocation under Code section 416 (but Catch-up Contributions made in prior years are counted in determining whether the Plan is
top-heavy). Provisions in the Plan relating to Catch-up Contributions apply to Elective Deferrals made after 2001.

3.02 EMPLOYER CONTRIBUTIONS

The Employer may contribute an amount to be determined from year to year. The Employer may, in its
sole discretion, make contributions without regard to current or accumulated earnings or profits.

B. Allocation Formula and the Right to Share in the Employer Contribution

formula.
Under the pro rata allocation formula, Employer Profit Sharing Contributions will be allocated to the Individual Accounts of

Compensation of all Qualifying Participants for the Plan Year. The Employer Contribution for any Plan Year will be deemed allocated

Any Employer Contribution for a Plan Year must satisfy Code section 401(a)(4) and the corresponding Treasury Regulations for
such Plan Year.

tions
on behalf of any Owner-Employee may be made only with respect to the Earned Income of such Owner-Employee.

vidual Account shall be nonforfeitable and 100 percent vested at all times.

Unless otherwise specified in the Plan or permitted by law or regulation, the Employer Contribution
made by an Employer for each Plan Year will be deposited with the Trustee (or Custodian, if applicable) not later than the due date for
ding the
preceding, Employer Contributions may be deposited during the Plan Year for which they are being made.

The contribution and allocation provisions of this Plan Section 3.02(E) will apply for any
Plan Year with respect to which this Plan is a Top-Heavy Plan and will supersede any conflicting provisions in the Plan.

1. Except as otherwise provided in (3) and (4) below, the Employer Contributions allocated on behalf of any Participant who is not a
Key Employee will not be less than the lesser of three-percent
Employer does not maintain a defined benefit plan in addition to this Plan that designates this Plan to satisfy Code section 401
the largest percentage of Employer Contributions, as a percen
section 401(a)(17), allocated on behalf of any Key Employee for that year. The minimum allocation is determined without regard
to any Social Security contribution. Only Participants who are not Key Employees will be entitled to receive the minimum
allocation. For purposes of the preceding sentences, the largest percentage of Employer Contributions as a percentage of each
ective Deferrals as Employer Contributions. This minimum
allocation will be made even though under other Plan provisions, the Participant would not otherwise be entitled to receive an
allocation.

2. For purposes of computing the minimum allocation, Compensation will mean compensation as provided in the Definitions
section of the Plan as limited by Code section 401(a)(17) and will include any amounts contributed by the Employer pursuant to
a salary reduction agreement and that is not includible in gross income under Code sections 402(g), 125, 132(f)(4), or 457.
Compensation for the full Determination Year will be used in calculating the minimum allocation.

3. The provision in (1) above will not apply to any Participant who was not employed by the Employer on the last day of the Plan
Year.

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 4. The minimum allocation required for purposes of this Plan Section 3.02(E) must be nonforfeitable to the extent required under
Code section 416(b).

5. Elective Deferrals may be taken into account for purposes of satisfying the minimum allocation requirement applicable to Top-
Heavy Plans described in Plan Section 3.02(E)(1).

F. Return of the Employer Contribution to Any contribution made by the Employer

because of a mistake of fact must be returned to the Employer within one year of the contribution.

In the event that the Commissioner of Internal Revenue determines that the Plan is not initially qualified under the Code, any
contributions made incident to that initial qualification by the Employer must be returned to the Employer within one year after the date
the initial qualification is denied, but only if the application for qualification is made by the time prescribed by law for fi
return for the taxable year in which the Plan is adopted, or such later date as the Secretary of the Treasury may prescribe.

In the event that a contribution made by the Employer under this Plan is conditioned on deductibility and is not deductible under
Code section 404, the contribution, to the extent of the amount disallowed, must be returned to the Employer within one year after
the deduction is disallowed.

If applicable, no contract will be purchased under the Plan unless such contract or a separate definite written agreement between the
Employer and the insurer provides that no value under contracts providing benefits under the Plan or credits determined by the
insurer (on account of dividends, earnings, or other experience rating credits, or surrender or cancellation credits) with respect to such
contracts may be paid or returned to the Employer or diverted to or used for other than the exclusive benefit of the Participants or
their Beneficiaries. However, any contribution made by the Employer because of a mistake of fact must be returned to the Employer
within one year of the contribution.

3.03 ROLLOVER CONTRIBUTIONS

An Employee may make Indirect Rollover and Direct Rollover contributions to the Plan from distributions made from the following types of
plans:

1. a qualified plan described in Code sections 401(a) or 403(a), excluding after-tax employee contributions and distributions from
designated Roth accounts;
2. an annuity contract described in section 403(b), excluding after-tax employee contributions and distributions from designated Roth
accounts;
3. an eligible plan described in Code section 457(b) (if maintained by a governmental entity) unless an Employee is a member of any
excluded class pursuant to Plan Section 2.01.; and
4. the portion of a distribution from an individual retirement annuity or account described in Code section 408(a) or 408(b) that is
eligible to be rolled over and would otherwise be included in gross income.

The Plan Administrator may require the Employee to certify, either in writing or in any other form permitted under rules promulgated by
the IRS and DOL, that the contribution qualifies as a rollover contribution under the applicable provisions of the Code. If it is later
determined that all or part of a rollover contribution was ineligible to be contributed to the Plan, the Plan Administrator shall direct that
any ineligible amounts, plus earnings or losses attributable thereto (determined in the manner described in Plan Section 7.02(B)), be
distributed from the Plan to the Employee as soon as administratively feasible.

Rollover contributions will be nonforfeitable at all times and will share in the income and gains and losses of the Fund in the manner described
in Plan Section 7.02(B). The Employer may, in a uniform and nondiscriminatory manner, allow only Employees who have become Participants in
the Plan to make rollover contributions. However, if the Employer permits Employees who have not become Participants in the Plan and/or
former Employees to maintain rollover contributions in the Plan, such individuals will be treated as Participants for purposes of those assets,
but they may not receive a loan from the Fund.

3.04 TRANSFER CONTRIBUTIONS

The Adopting Employer may, subject to uniform and nondiscriminatory rules, permit elective transfers to be delivered to the Trustee (or
Custodian, if applicable) in the name of an Employee from the trustee or custodian of another plan qualified under Code section 401(a).
Whether any particular elective transfer will be accepted by the Plan will be determined using the uniform and nondiscriminatory rules
established by the Plan Administrator, and the procedures for the receipt of such transfers by the Plan must be allowed under Code section
411(d)(6), Treasury Regulation section 1.411(d)-4, and other rules promulgated by the IRS. Nothing in this Plan prohibits the Plan Administrator
from permitting (or prohibiting) Participants to transfer their Individual Accounts to other eligible plans, provided such transfers are permitted
(or prohibited) in a uniform and nondiscriminatory manner. If it is later determined that all or part of an elective transfer was ineligible to be
transferred into the Plan, the Plan Administrator shall direct that any ineligible amounts, plus earnings or losses attributable thereto
(determined in the manner described in Plan Section 7.02(B)), be distributed from the Plan to the Employee as soon as administratively
feasible. Notwithstanding the preceding, the Employer may, at its discretion, also return the amount transferred to the transferor plan or
correct the ineligible transfer using any other method permitted by the IRS under regulation or other guidance.

A separate account will be maintained by the Plan Administrato le, be

nonforfeitable at all times. Such account will share in the income and gains and losses of the Fund in the manner described in Plan Section
7.02(B). If elective transfers are associated with distributable events and the Employees are eligible to receive single sum distributions
consisting entirely of Eligible Rollover Contributions, the elective transfers will be considered Direct Rollovers.

3.05 INTENTIONALLY OMITTED

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3.06 LIMITATION ON ALLOCATIONS
A. If the Participant does not participate in, and has never participated in, another qualified plan maintained by the Employer, a welfare
benefit fund (as defined in Code section 419(e)) maintained by the Employer, an individual medical account (as defined in Code
section 415(l)(2)) maintained by the Employer, or a simplified employee pension plan (as defined in Code section 408(k)) maintained
by the Employer, any of which provides an Annual Addition as defined in the Definitions section of the Plan, the following rules will
apply.

1. The amount of Annual Additions that may be credited to the

exceed the lesser of the Maximum Permissible Amount or any other limitation contained in this Plan. If the Employer

Additions for the Limitation Year to exceed the Maximum Permissible Amount, the amount contributed or allocated may be
reduced so that the Annual Additions for the Limitation Year will equal the Maximum Permissible Amount.

r the Limitation Year, the Employer may determine the Maximum

Year, uniformly determined for all Participants similarly situated.

3. As soon as is administratively feasible after the end of the Limitation Year, the Maximum Permissible Amount for the Limitation
Year will be determined on the basis of the Particip

B. If, in addition to this Plan, the Participant is covered under another qualified pre-approved defined contribution plan maintained by
the Employer, a welfare benefit fund maintained by the Employer, an individual medical account maintained by the Employer, or a
simplified employee pension plan maintained by the Employer any of which provides an Annual Addition as defined in the Definitions
section of the Plan during any Limitation Year, the following rules apply.

will
not exceed the Maximum Permissible Amount, reduced by the Annual Additions credited to a Participant under the other
qualified Pre-approved Plans, welfare benefit funds, individual medical account, and simplified employee pension plans for the
same Limitation Year. If the Annual Additions with respect to the Participant under other qualified Pre-approved defined
contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pension plans maintained by the
Employer are less than the Maximum Permissible Amount, and the Employer Contribution that would otherwise be contributed
o
exceed this limitation, the amount contributed or allocated may be reduced so that the Annual Additions under all such plans
and funds for the Limitation Year will equal the Maximum Permissible Amount. If the Annual Additions with respect to the
Participant under such other qualified Pre-approved defined contribution plans, welfare benefit funds, individual medical
accounts, and simplified employee pension plans in the aggregate are equal to or greater than the Maximum Permissible
Amount, no amount will be contributed or allocated to the Partic
Year.

r the Limitation Year, the Employer may determine the Maximum

Permissible Amount for a Participant in the manner described in Plan Section 3.06(A)(2).

3. As soon as is administratively feasible after the end of the Limitation Year, the Maximum Permissible Amount for the Limitation
Year will be determined on the basis of the Partic

4. Any Excess Annual Additions attributed to this Plan will be disposed of in the manner described in Plan Section 7.11.

C. If the Participant is covered under another qualified defined contribution plan maintained by the Employer, other than a Pre-approved
Plan, the provisions of Plan Section 3.06(B)(1) through 3.06(B)(4) will apply as if the other plan were a Pre-approved Plan. In the event this
method cannot be administered because of conflicting language in the other plan, the Employer must provide, through a written
attachment to the Plan, the method under which the plans will limit total Annual Additions to the Maximum Permissible Amount, and will
properly reduce any Excess Annual Additions in a manner that precludes Employer discretion.

3.07 ACTUAL DEFERRAL PERCENTAGE TEST (ADP)

A.
are Highly Compensated Employees for each Plan Year and the ADP for Participants who are non-Highly Compensated Employees for
the same Plan Year must satisfy one of the following tests.

1. The ADP for Participants who are Highly Compensated Employees for the Plan Year will not exceed the ADP for Participants who
are non-Highly Compensated Employees for the same Plan Year multiplied by 1.25; or

2. The ADP for Participants who are Highly Compensated Employees for the Plan Year will not exceed the ADP for Participants who
are non-Highly Compensated Employees for the same Plan Year multiplied by 2.0 provided that the ADP for Participants who are
Highly Compensated Employees does not exceed the ADP for Participants who are non-Highly Compensated Employees by
more than two percentage points.

The prior-year testing method described below will apply to this Plan.

Page 16 ©2020 Ascensus, LLC

 Year for Participants who are Highly Compensated Employees for each Plan Year and the
ted Employees for the prior Plan Year must satisfy one of the
following tests.

a. The ADP for a Plan Year for Participants who are Highly Compensated Employees for the Plan Year will not exceed the prior

b. The ADP for a Plan Year for Participants who are Highly Compensated Employees for the Plan Year will not exceed the prior

provided that the ADP for Participants who are Highly Compensated Employees does not exceed the ADP for Participants
who were non-Highly Compensated Employees in the prior Plan Year by more than two percentage points.

For the first Plan Year that the Plan permits any Participant to make Elective Deferrals (and this is not a successor Plan), for
P will be three-percent.

B. Special Rules

1. A Participant is a Highly Compensated Employee for a particular Plan Year if they meet the definition of a Highly Compensated
Employee in effect for that Plan Year. Similarly, a Participant is a non-Highly Compensated Employee for a particular Plan Year if
they do not meet the definition of a Highly Compensated Employee in effect for that Plan Year.

2. The ADP for any Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have Elective
Deferrals allocated to their Individual Accounts under two or more arrangements described in Code section 401(k) that are
maintained by the Employer, will be determined as if such Elective Deferrals were made under a single arrangement. If a Highly
Compensated Employee participates in two or more cash or deferred arrangements that have different Plan Years, all Elective
Deferrals made during the Plan Year under all such arrangements will be aggregated. Certain plans will be treated as separate if
mandatorily disaggregated under the Treasury Regulations under Code section 401(k).

3. In the event that this Plan satisfies the requirements of Code sections 401(k), 401(a)(4), or 410(b) only if aggregated with one or
more other plans, or if one or more other plans satisfy the requirements of such Code sections only if aggregated with this Plan,
then this Plan Section 3.07(B)(3) will be applied by determining the ADP of Participants as if all such plans were a single plan. If
ted Employees are involved in a plan coverage change as
defined in Treasury Regulation section 1.401(k)-2(c)(4), then any adjustments to the non-Highly Compensated Employee ADP for
the prior year will be made in accordance with such regulations. Plans may be aggregated in order to satisfy Code section 401(k)
only if they have the same Plan Year and use the same ADP testing method.

4. For purposes of satisfying the ADP test, Elective Deferrals must be made before the end of the 12-month period immediately
following the Plan Year to which contributions relate.

5. The Employer shall maintain records sufficient to demonstrate satisfaction of the ADP test.

6. The determination and treatment of the ADP amounts of any Participant will satisfy such other requirements as may be
prescribed by the Secretary of the Treasury.

7. In the event that the Plan Administrator determines that it is not likely that the ADP test will be satisfied for a particular Plan Year
unless certain steps are taken before the end of such Plan Year, the Plan Administrator may require Contributing Participants
who are Highly Compensated Employees to reduce or cease future Elective Deferrals for such Plan Year in order to satisfy that
requirement. This limitation will be considered a Plan-imposed limit for Catch-up Contribution purposes. If the Plan
Administrator requires Contributing Participants to reduce or cease making Elective Deferrals under this paragraph, the
reduction or cessation will begin with the Highly Compensated Employee with either the largest amount of Elective Deferrals or
the highest Contribution Percentage for the Plan Year (on the date on which it is determined that the ADP test will not likely be
satisfied), as elected by the Plan Administrator. All remainin ective Deferrals for the Plan
Year will be limited to such amount. Notwithstanding the preceding, if it is later determined that the ADP test for the Plan Year
will be satisfied, Highly Compensated Employees will be permitted to enroll again as Contributing Participants in accordance
with the terms of the Plan.

8. Elective Deferrals that are treated as Catch-up Contributions because they exceed a Plan limit or a statutory limit will be
excluded from ADP testing. Amounts which are characterized as Ca of the ADP test will reduce
the amount of Excess Contributions distributed.

SECTION FOUR: VESTING AND FORFEITURES

An Employee is 100 percent vested in their Individual Account which shall be nonforfeitable at all times.

Page 17 ©2020 Ascensus, LLC

SECTION FIVE: DISTRIBUTIONS TO PARTICIPANTS
5.01 DISTRIBUTIONS
A. Eligibility for Distributions

Termination of Employment, attainment of Normal Retirement Age, Disability, attainment of age 59½, or the termination of the
Plan. If a Participant who is entitled to a distribution is not legally competent to request or consent to a distribution, the
court-appointed guardian, an attorney-in-fact acting under a valid power of attorney, or any other individual or entity authorized
under state law to act on behalf of the Participant, may request and accept a distribution of the Vested portion of a Participa
Individual Account under this Plan Section 5.01(A). The Particip ficiary

articipant

Severance from Employment, death, or Disability, except as listed below.

Such amounts may also be distributed upon any one of the following events:

a. termination of the Plan without the establishment of another defined contribution plan, other than an employee stock
ownership plan (as defined in Code section 4975(e) or Code section 409), a simplified employee pension plan (as defined in
Code section 408(k)), a SIMPLE IRA Plan (as defined in Code section 408(p)), a plan or contract described in Code section
403(b), or a plan described in Code section 457(b) or (f), at any time during the period beginning on the date of Plan
termination and ending twelve months after all assets have been distributed from the Plan;

b. attainment of age 59½ in the case of a profit sharing plan;

c. existence of a hardship incurred by the Participant as described in Plan Section 5.01(C)(2)(b);

d. existence of a Deemed Severance from Employment under Code section 414(u)(12)(B) during a period of uniformed
services as defined in Code section 3401(h)(2)(A). If an individual receives a distribution due to a Deemed Severance from
Employment, the individual may not make an Elective Deferral during the six-month period beginning on the date of the
distribution. However, a distribution under this provision that is also a qualified reservist distribution within the meaning of
Code section 72(t)(2)(G)(iii) is not subject to the six-month suspension of Elective Deferrals; or

e. a federally declared disaster as described in Plan Section 5.01(D)(3).

All distributions that may be made pursuant to one or more of the preceding distribution eligibility requirements are subject to
the spousal and Participant consent requirements (if applicable) contained in Code section 401(a)(11) and 417. In addition,
distributions that are triggered by either a., b., or c. above must be made in a lump sum.

For years beginning after 2005, if both Pre-Tax Elective Deferrals and Roth Elective Deferrals were made for the year, the Plan
Administrator, in a uniform and nondiscriminatory manner, may establish operational procedures, including ordering rules as
permitted under the law and related regulations, that specify whether distributions, including corrective distributions of Excess
Elective Deferrals, or Excess Annual Additions, will consist of Deferrals, Roth Elective Deferrals, or a
combination of both, to the extent such type of Elective Deferral was made for the year. The operational procedures may include
an option for Participants to designate whether the distribution is being made from Pre-Tax or Roth Elective Deferrals.

tribution
must submit a request (either in writing or in any other form permitted under rules promulgated by the IRS and DOL) to the Plan
Administrator. If required in writing, such request will be made upon a form provided or approved by the Plan Administrator. Upon
a valid request, the Plan Administrator will direct the Trustee (or Custodian, if applicable) to commence distribution as soon as
administratively feasible after the request is received.

Distributions will be made based on the value of the Individual Account available at the time of actual distribution. To the extent
the distribution request is for an amount greater than the Individual Account, the Trustee (or Custodian, if applicable) will be
entitled to distribute the entire Individual Account.

B. Distributions Upon Termination of Employment

1. Individual Account Balances Less Than or Equal to Cashout Level

igible
Rollover Distribution, distribution from the Plan may be made to the Participant in a single lump sum in lieu of all other forms of
vidual Account does not exceed $1,000 and qualifies as an Eligible
Rollover Distribution, and the Participant does not elect to have such distribution paid directly to an Eligible Retirement Plan
specified by the Participant in a Direct Rollover or to receive the distribution in accordance with this Section Five of the Plan,
distribution will be made to the Participant in a single lump sum in lieu of all other forms of distribution under the Plan. If the value
Individual Account exceeds $1,000 and qualifies as an Eligible Rollover Distribution, and if the
Participant does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by the Participant in a Direct
Rollover or to receive the distribution in accordance with this Section Five of the Plan, distribution will be paid by the Plan
Administrator in a Direct Rollover to an individual retirement arrangement (as described in Code section 408(a), 408(b) or 408A)
designated by the Plan Administrator.

Page 18 ©2020 Ascensus, LLC

 uniform and nondiscriminatory schedule established by the Plan Administrator. Notwithstanding the preceding, if the Participant is
reemployed by the Employer before the occurrence of the distribution, no distribution will be made under this paragraph.

contributions (and earnings allocable thereto) within the meaning of Code sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(a)(ii), and
457(e)(16).

2. Individual Account Balances Exceeding Cashout Level If distribution in the form of a Qualified Joint and Survivor Annuity is
required with respect to a Participant and either the value of level or
there are remaining payments to be made with respect to a particular distribution option that previously commenced, and if the
Individual Account is immediately distributable, the Participant must consent to any distribution of such Individual Account.

If distribution in the form of a Qualified Joint and Survivor Annuity is not required with respect to a Participant and the value of
and if the Individual Account is immediately
distributable, the Participant must consent to any distribution of such Individual Account.

under rules promulgated by the IRS and DOL) within the 180-day period ending on the Annuity Starting Date. The Plan
Spouse of the right to defer any distribution until the Partic
Individual Account is no longer immediately distributable and, for Plan Years beginning after December 31, 2006, the
consequences of failing to defer any distribution. Such notification will include a general description of the material features, and
an explanation of the relative values of the optional forms of benefit available under the Plan in a manner that would satisfy the
notice requirements of Code section 417(a)(3), and a description of the consequences of failing to defer a distribution, and will
be provided no less than 30 days and no more than 180 days before the Annuity Starting Date.

If a distribution is one to which Code sections 401(a)(11) and 417 do not apply, such distribution may commence less than 30
days after the notice required in Treasury Regulation section 1.411(a)-11(c) is given, provided that:

a. the Plan Administrator clearly informs the Participant that the Participant has a right to a period of at least 30 days after
receiving the notice to consider the decision of whether or not to elect a distribution (and, if applicable, a particular
distribution option), and

b. the Participant, after receiving the notice, affirmatively elects a distribution.

Notwithstanding the preceding, only the Participant need consent to the commencement of a distribution that is either made in
the form of a Qualified Joint and Survivor Annuity or is made from a Plan that meets the Retirement Equity Act safe harbor rules
of Plan Section 5.10(E), while the Individual Account is immediately distributable. Neither the consent of the Participant nor the
e extent that a distribution is required to satisfy Code section 401(a)(9) or Code section
415. In addition, upon termination of this Plan, if the Plan does not offer an annuity option (purchased from a commercial

transferred to another defined contribution plan (other than an employee stock ownership plan as defined in Code section
4975(e)(7)) within the same controlled group.

An Individual Account is immediately distributable if any part of the Individual Account could be distributed to the Participant
(or surviving Spouse) before the Participant attains or would have attained (if not deceased) the later of Normal Retirement Age
or age 62.

attaining Normal Retirement Age may elect to receive a distribution with regard to Employer Profit Sharing Contributions. A
Participant who has incurred a Severance from Employment before attaining Normal Retirement Age may elect to receive a
distribution with regard to Elective Deferrals.

C. Distributions During Employment

in-service distribution of all or part of their Individual Account

attributable to Employer Contributions and rollover contributions (and earnings allocable thereto), other than those described in
Plan Sections 5.01(A)(2), upon meeting one of the following requirements.

a. Participant for Five or More Years An Employee who has been a Participant in the Plan for five or more years may
withdraw up to the entire Individual Account.

b. Participant for Less than Five Years An Employee who has been a Participant in the Plan for less than five years may
withdraw only the amount that has been in their Individual Account attributable to Employer Contributions and rollover
contributions (and earnings allocable thereto)for at least two full Plan Years, measured from the date such contributions
were allocated.

A Participant who is not otherwise eligible to receive a distribution of their Individual Account may elect to receive an in-service
distribution of all or part of the Vested portion of their Individual Account attributable to transfers of money purchase pension
contributions at age 62.

All in-service distributions are subject to the requirements of Plan Section 5.10, as applicable.

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 2. Hardship Withdrawals

a. Hardship Withdrawals of Employer Profit Sharing Contributions

elect to receive a hardship distribution of all or part of the Vested portion of their Individual Account attributable to
Employer Contributions other than those described in Plan Section 5.01(A)(2), subject to the requirements of Plan Section
5.10.

For purposes of this Plan Section 5.01(C)(2)(a), hardship is defined as an immediate and heavy financial need of the Employee
where such Employee lacks other available resources. Financial needs considered immediate and heavy include, but are not
limited to, 1) expenses incurred or necessary for medical care, described in Code section 213(d), of the Employee, the
ciary, 2) the purchase (excluding mortgage payments) of a
principal residence for the Employee, 3) payment of tuition and related educational fees for the next 12 months of post-

4) payment to prevent the eviction of the Employee from, or

Primary Beneficiary, and 6) payment to repair damage to the

loss deduction under Code section 165 (determined without regard to whether the loss exceeds ten-percent of adjusted gross
income).

A distribution will be considered necessary to satisfy an immediate and heavy financial need of the Employee only if

i. the Employee has obtained all distributions, other than hardship distributions, and all nontaxable loans available under
all plans maintained by the Employer; and

ii. the distribution is not in excess of the amount of an immediate and heavy financial need (including amounts necessary to
pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution).

b. Hardship Withdrawals of Elective Deferrals

d of the last Plan Year ending before July 1, 1989) may be
made to an Employee in the event of hardship. For the purposes of this Plan Section 5.01(C)(2)(b), hardship is defined as an
immediate and heavy financial need of the Employee where the distribution is needed to satisfy the immediate and heavy
financial need of such Employee. Hardship distributions are subject to the spousal consent requirements contained in Code
sections 401(a)(11) and 417, if applicable.

For purposes of determining whether an Employee has a hardship, rules similar to those described in Plan Section
5.01(C)(2)(a) will apply except that only the financial needs listed above will be considered. In addition, a distribution will be
considered as necessary to satisfy an immediate and heavy financial need of the Employee only if

i. all plans maintained by the Employer provide that the Empl

(12 months for hardship distributions before 2002) after the receipt of the hardship distribution; and

ii. for hardship distributions before 2002, all plans maintained by the Employer provide that the Employee may not make
ble year immediately following the taxable year of the hardship distribution
in excess of the applicable limit under Code section 402(g) for such taxable year less the amount
Elective Deferrals for the taxable year of the hardship distribution.

alified
reservist distribution means any distribution to a Participant where 1) such distribution is made from Elective Deferrals, 2) such
Participant was ordered or called to active duty for a period in excess of 179 days or for an indefinite period, and 3) such distribution
is made during the period beginning on the date of such order or call and ending at the close of the active duty period. The
Participant must have been ordered or called to active duty after September 11, 2001.

D. Miscellaneous Distribution Issues

llowing rules will apply with respect to entitlement to distribution of

rollover and transfer contributions.

a. Entitlement to Distribution are subject to the distribution requirements

described in Plan Section 5.01(A)(1). Transfer contributions may be distributed at any time upon request.

To the extent that any optional form of benefit under this

death, Disability, attainment of Normal Retirement Age, or Termination of Employment, or before Plan termination, the
optional form of benefit is not available with respect to benefits attributable to assets (including the post-transfer earnings
thereon) and liabilities that are transferred (within the meaning of Code section 414(l)) to this Plan from a money purchase
pension plan or a target benefit pension plan qualified under Code section 401(a) (other than any portion of those assets
and liabilities attributable to voluntary employee contributions). In addition, if such transfers consist of Elective Deferrals
(including earnings thereon) from a 401(k) plan, the assets transferred will continue to be subject to the distribution
restrictions under Code sections 401(k)(2) and 401(k)(10).

b. Direct Rollovers of Eligible Rollover Distributions

Plan Administrator, to have any portion of an Eligible Rollover Distribution that is equal to at least $500 (or such lesser
amount if the Plan Administrator permits in a uniform and nondiscriminatory manner) paid directly to an Eligible
Retirement Plan specified by the Recipient in a Direct Rollover.

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 benefits will begin no later than the 60 th day after the latest of the close of the Plan Year in which

a. the Participant attains age 65 (or Normal Retirement Age, if earlier),

b. the Participant reaches the 10th anniversary of the year in which the Participant commenced participation in the Plan, or

c. the Participant incurs a Termination of Employment.

Notwithstanding the preceding, the failure of a Participant (and Spouse, if applicable) to consent to a distribution while a benefit
is immediately distributable, within the meaning of Plan Section 5.01(B)(2), will be deemed to be an election to defer
commencement of payment of any benefit sufficient to satisfy this Plan Section 5.01(D)(2).

e
request a distribution of, or a loan from, the Vested portion of their Individual Account balance related to federally declared
disaster area tax relief (e.g., Disaster Tax Relief and Airport and Airway Extension Act of 2017), and as allowed under the Code
and any additional rules, regulations, or other pronouncements promulgated by either the IRS or DOL.

5.02 FORM OF DISTRIBUTION TO A PARTICIPANT

and Survivor
Annuity (if applicable), as described in Plan Section 5.10, the Participant may request (either in writing or in any other form permitted under
rules promulgated by the IRS and DOL) that the Individual Account be paid to them in one or more of the following forms of payment: 1) in a
lump sum, 2) in a non-recurring partial payment, 3) in installment payments (a series of regularly scheduled recurring partial payments), or
4) applied to the purchase of an annuity contract. Notwithstanding the preceding, Qualifying Longevity Annuity Contracts may be distributed
in any manner allowed under the Code or Treasury Regulations. In addition, non-recurring partial payments may be made from the Plan either
before Termination of Employment or to satisfy the requirements of Code section 401(a)(9).

5.03 DISTRIBUTIONS UPON THE DEATH OF A PARTICIPANT

Each Participant may designate, in a form or manner approved by and delivered to
the Plan Administrator, one or more primary and contingent Beneficiaries to receive all or a specified portion of the Participa
rticipant may change or revoke such Beneficiary designation by
completing and delivering the proper form to the Plan Administrator.

In the event that a Participant wishes to designate a Primary Beneficiary who is not their Spouse, their Spouse must consent (either in
t must
acknowledge the effect of such designation and be witnessed by a notary public or plan representative. Notwithstanding this consent
requirement, if the Participant establishes to the satisfaction of the Plan Administrator that such consent may not be obtained because
there is no Spouse or the Spouse cannot be located, no consent will be required. In addition, if the Spouse is legally incompetent to give
separated or the
Participant has been abandoned (within the meaning of local law) and the Participant has a court order to such effect, spousal consent is
not required unless a Qualified Domestic Relations Order provides otherwise. Any change of Beneficiary will require a new spousal
consent to the extent required by the Code or Treasury Regulations.

re Individual Account has been paid to them, such

the
ndividual
Account to which the Beneficiary is entitled is paid to their legal guardian or, if applicable, to their custodian under the Uniform Gifts
to Minors Act or the Uniform Transfers to Minors Act. If a Beneficiary is not a minor but is not legally competent to request or consent
idual
Account to which the Beneficiary is entitled is paid to the Pa an, an attorney-in-fact acting under a
valid power of attorney, or any other individual or entity authorized under state law to act on behalf of the Beneficiary. A Beneficiary
by providing the Plan Administrator written notification pursuant to
Code section 2518(b).

A Beneficiary of a deceased Participant entitled to a distribution who wishes to receive a

distribution must submit a request (either in writing or in any other form permitted under rules promulgated by the IRS and DOL) to the
Plan Administrator. If required in writing, such request will be made on a form provided or approved by the Plan Administrator. Upon a
valid request, the Plan Administrator shall direct the Trustee (or Custodian, if applicable) to commence distribution as soon as
administratively feasible after the request is received.

5.04 FORM OF DISTRIBUTION TO BENEFICIARIES

A. Value of Individual Account Individual Account does not exceed
s Individual Account may be made to the Beneficiary in a single lump sum in lieu of all other forms
of distribution under the Plan, as soon as administratively feasible.

this paragraph will be determined by including rollover contributions

(and earnings allocable thereto) within the meaning of Code sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and 457(e)(16).

Page 21 ©2020 Ascensus, LLC

 If the value of a Particip dual Account exceeds $5,000, the preretirement
survivor annuity requirements of Plan Section 5.10 will apply unless waived in accordance with that Plan Section 5.10 or unless the
Retirement Equity Act safe harbor rules of Plan Section 5.10(E) apply. However, a surviving Spouse Beneficiary may elect any form of
payment allowable under the Plan in lieu of the preretirement survivor annuity. Any such payment to the surviving Spouse must meet
the requirements of Plan Section 5.05.

If the value of the Vested portion of a unt exceeds $5,000 and either (1) the preretirement survivor
annuity requirements of Plan Section 5.10 have been satisfied or waived in accordance or (2) the Retirement Equity Act safe harbor

Beneficiary in a single lump sum in lieu of all other forms of distribution under the Plan, as soon as administratively feasible.

If the value of a Particip count exceeds $5,000 and the Participant

has properly waived the preretirement survivor annuity, as described in Plan Section 5.10 (if applicable), or if the Beneficiary is the
ng or in
any other form permitted under rules promulgated by the IRS and DO orm
of distribution permitted to be taken by the Participant under this Plan other than applying the Individual Account toward the
purchase of an annuity contract. Notwithstanding the preceding, installment payments to a Beneficiary cannot be made over a period
exceeding the Life Expectancy of such Beneficiary.

Notwithstanding the preceding provisions, a Beneficiary is permitted (subject to regulatory guidance) to directly roll over their portion of
the Individual Account to an inherited individual retirement arrangement (under Code sections 408 or 408A). Such Direct Rollovers must
otherwise qualify as Eligible Rollover Distributions.

5.05 REQUIRED MINIMUM DISTRIBUTION REQUIREMENTS

A. General Rules

1. Subject to Plan Section 5.10, the requirements of this Plan Section 5.05 will apply to any distribution of a Participant's interest
and will take precedence over any inconsistent provisions of this Plan. Unless otherwise specified, the provisions of this Plan
Section 5.05 apply to calendar years beginning after December 31, 2002.

2. All distributions required under this Plan Section 5.05 will be determined and made in accordance with Treasury Regulation
section 1.401(a)(9), including the minimum distribution incidental benefit requirement of Code section 401(a)(9)(G).

3. first Distribution Calendar Year, distributions to a Participant, if not made in a single

sum, may only be made over one of the following periods (or a combination thereof):

a. the life of the Participant,

b. the joint lives of the Participant and a Designated Beneficiary,

c. a period certain not extending beyond the Life Expectancy of the Participant, or

d. a period certain not extending beyond the joint life and last survivor expectancy of the Participant and a Designated
Beneficiary.

B. Time and Manner of Distribution

ll be distributed, or begin to be distributed, to the Participant no

For purposes of this Plan Section 5.05(B) and Plan Section 5.05(D), unless Plan Section 5.05(D)(2)(a)(iii) applies, distributions are

considered to begin on the date distributions are required to begin to the surviving Spouse under Plan Section 5.05(D)(2)(a)(i). If
distributions under an annuity purchased from an insurance company irrevocably commence to the Participant before the

begin to the surviving Spouse in Plan Section 5.05(D)(2)(a)(i)), the date distributions are considered to begin is the date
distributions actually commence.

Except as provided in a separate IRS model amendment, if applicable, Participants or Beneficiaries may elect on an individual
basis whether the five-year rule or the life expectancy rule in Plan Section 5.05(D) applies to distributions after the death of a
Participant who has a Designated Beneficiary. The election must be made no later than the earlier of September 30 of the
calendar year in which distribution would be required to begin under this Plan Section 5.05(B), or by September 30 of the
calendar year that contains the fifth anniversary of the Partic r the
Participant nor the Beneficiary makes an election under this paragraph, distributions will be made in accordance with this Plan
Section 5.05(B) and Plan Section 5.05(D) and, if applicable, the election in a separate IRS model amendment, if applicable).

ce
company or in a single sum on or before the Required Beginning Date, as of the first Distribution Calendar Year distributions will
orm
of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements
of Code section 401(a)(9) and the corresponding Treasury Regulations.

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C. Required Minimum Distribution

1. Amount of Required Minimum Distribution for Each Distribution

amount that will be distributed for each Distribution Calendar Year is the lesser of:

the distribution period in the Uniform Lifetime Table set forth

Distribution Calendar Year; or

t
in the Joint and Last Survivor Table set forth in Treasury
Regulation section 1.401(a)(9)-9, Q&A 3, us

be determined under this Plan Section 5.05(C) beginning with the first Distribution Calendar Year and up to and including the
Distribution Calendar Year that includes the Pa

1. Death On or After Date Distributions Begin

a. Participant Survived by Designated Beneficiary

Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar Year after the year of

Expectancy of the Participant or the rema

follows:

by one for each subsequent year.

le Designated Beneficiary, the remaining Life Expectancy of

at year. For Distribution Calendar Years after the year of

subsequent calendar year.

remaining Life Expectancy is calculated using the age of the Designated Beneficiary in the year following the year of

b. No Designated Beneficiary distributions begin and there is no Designated

Beneficiary as of September 30 of the year ath, the minimum amount that will be
distributed for each Distribution Calendar Year after the year of the Pa
using the age of the Participant in the
year of death, reduced by one for each subsequent year.

2. Death Before Date Distributions Begin

a. Participant Survived by Designated Beneficiary S model amendment, if applicable, or as

elected by a Designated Beneficiary pursuant to Plan Section 5.05(B)(1), if the Participant dies before the date distributions
begin and there is a Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar
Year after the year of the Part nefit by the remaining
y, determined as provided in Plan Section 5.05(D)(1).

ate
IRS model amendment, if applicable), distributions to the surviving Spouse will begin by December 31 of the calendar
year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in
which the Participant would have attained age 70½, if later.

s sole Designated Beneficiary, then, (except as provided in a

separate IRS model amendment, if applicable), distributions to the Designated Beneficiary will begin by December 31
of the calendar year immediately following the calendar year in which the Participant died.

le Designated Beneficiary and the surviving Spouse dies after

the Participant but before distributions to the surviving Spouse are required to begin, this Plan Section 5.05(D)(2),
other than Plan Section 5.05(D)(2)(a), will apply as if the surviving Spouse were the Participant.

b. No Designated Beneficiary re the date distributions begin and there is no Designated

Beneficiary as of September 30 of the year following the year

death.

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 3. Election to Allow Designated Beneficiary Receiving Distributions Under Five-Year Rule to Elect Life Expectancy Distributions
specified otherwise in a separate IRS model amendment, a Designated Beneficiary who is receiving payments under the five-year rule
may have made a new election to receive payments under the life expectancy rule until December 31, 2003, provided that all amounts
that would have been required to be distributed under the life expectancy rule for all distribution calendar years before 2004 are
distributed by the earlier of December 31, 2003 or the end of the five-year period.

E. TEFRA Section 242(b) Elections

1. Notwithstanding the other requirements of this Plan Section 5.05 and subject to the requirements of Plan Section 5.10, Joint and
Survivor Annuity Requirements, distribution on behalf of any Employee (or former Employee), including a five-percent owner, who

may be made in accordance with all of the following requirements (regardless of when such distribution commences).

a. The distribution by the Fund is one which would not have qualified such Fund under Code section 401(a)(9) as in effect
before amendment by the Deficit Reduction Act of 1984.

b. The distribution is in accordance with a method of distribution designated by the Employee whose interest in the Fund is
being distributed or, if the Employee is deceased, by a Beneficiary of such Employee.

c. Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984.

d. The Employee had accrued a benefit under the Plan as of December 31, 1983.

e. The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will
commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's
death, the Beneficiaries of the Employee listed in order of priority.

2. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the
required information described above with respect to the distributions to be made upon the death of the Employee.

3. If a designation is revoked, any subsequent distribution must satisfy the requirements of Code section 401(a)(9) and the
corresponding regulations. If a designation is revoked subsequent to the date distributions are required to begin, the Plan must
distribute, by the end of the calendar year following the calendar year in which the revocation occurs, the total amount not yet
distributed which would have been required to have been distributed to satisfy Code section 401(a)(9) and the corresponding
regulations, but for an election made under the Tax Equity and Fiscal Responsibility Act of 1982, Section 242(b)(2). For calendar
years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit
requirements. Any changes in the designation will be considered to be a revocation of the designation. However, the mere
substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered
to be a revocation of the designation, provided such substitution or addition does not alter the period over which distributions
are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life).

4. In the case in which an amount is transferred or rolled over from one plan to another plan, the rules in Treasury Regulation
section 1.401(a)(9)-8, Q&A 14 and Q&A 15, will apply.

For plans in existence before 2003, required minimum distributions before 2003 were made pursuant to Plan
Section 5.05(E), if applicable, and Plan Sections 5.05(F)(1) through 5.05(F)(3) below.

butions for calendar years after 1984 and before 2001 were made in accordance with
Code section 401(a)(9) and the corresponding Proposed Treasury Regulations published in the Federal Register on July 27, 1987

tions for calendar year 2001 were made in accordance with Code section 401(a)(9) and the
Proposed Treasury Regulations in Section 401(a)(9) as published in the Federal Register on January
opted that stated that the required minimum distributions
for 2001 were made pursuant to the 1987 Proposed Regulations. If distributions were made in 2001 under the 1987 Proposed
Regulations before the date in 2001 that the Plan began operating under the 2001 Proposed Regulations, the special transition
rule in Announcement 2001-82, 2001-2 C.B. 123, applied.

tions for calendar year 2002 were made in accordance with Code section 401(a)(9) and the
2001 Proposed Regulations unless the prior IRS model amendment, if applicable, provided that either a. or b. below applies.

a. Required minimum distributions for 2002 were made pursuant to the 1987 Proposed Regulations.

b. Required minimum distributions for 2002 were made pursuant to the Final and Temporary Treasury Regulations under
Code section 401(a)(9) published in the Federal Register on April 17, 2002 (the
which are described in Plan Sections 5.05(B) through 5.05(E). If distributions were made in 2002 under either the 1987
Proposed Regulations or the 2001 Proposed Regulations before the date in 2002 on which the Plan began operating under
the 2002 Final and Temporary Regulations, the special transition rule in Section 1.2 of the model amendment in Revenue
Procedure 2002-29, 2002-1 C.B. 1176, applied.

5.06 ANNUITY CONTRACTS

Any annuity contract distributed under the Plan (if permitted or required by this Plan Section Five) must be nontransferable. The terms of
any annuity contract purchased and distributed by the Plan to a Participant or Spouse will comply with the requirements of the Plan.

Page 24 ©2020 Ascensus, LLC

5.07 DISTRIBUTIONS IN-KIND
The Plan Administrator may, but need not, cause any distribution under this Plan to be made either in a form actually held in the Fund, or in
cash by converting assets other than cash into cash, or in any combination of the two preceding methods. Assets other than cash, or other
assets with a readily ascertainable market value, must be subject to a third-party appraisal before they may be distributed from the Plan.

5.08 PROCEDURE FOR MISSING PARTICIPANTS OR BENEFICIARIES

The Plan Administrator must use all reasonable measures to locate Participants or Beneficiaries who are entitled to distributions from the
Plan. Such measures may include using certified mail, checking records of other plans maintained by the Employer, contacting the
services, and
credit reporting agencies. The Plan Administrator should consider the cost of the measures relative to the Individual Account balance when
determining which measures are used.

In the event that the Plan Administrator cannot locate a Participant or Beneficiary who is entitled to a distribution from the Plan after using
all reasonable measures, the Plan Administrator may, consistent with applicable laws, regulations, and other pronouncements under the
Code and ERISA, use any reasonable procedure to dispose of distributable Plan assets, including any of the following: 1) establish an
individual retirement arrangement (IRA), under Code section 408, that complies with the automatic rollover safe harbor regulations,
without regard to the amount in the Individual Account, 2) establish a federally insured bank account for and in the name of the
Participant or Beneficiary and transfer the assets to such bank account, 3) purchase an annuity contract with the assets in the name of the
Participant or Beneficiary (unless an annuity form of distribution is prohibited under the Plan), or 4) transfer the assets to the unclaimed
property fund of the state in which the Participant or Beneficiary was last known to reside.

In the event the Plan is terminated, payments must be made in a manner that protects the benefit rights of a Participant or Beneficiary.
to an IRA, used
to purchase an annuity contract, or transferred to another qualified retirement plan. Benefit rights need not, however, be protected if an
Individual Account becomes subject to state escheat laws, or if a payment is made to satisfy Code section 401(a)(9), or if such other
process is followed that is consistent with applicable statutory or regulatory guidance.

5.09 CLAIMS PROCEDURES

A Participant or Beneficiary who has been denied a request for a distribution or loan and
rmitted
under rules promulgated by the IRS and DOL and acceptable to the Plan Administrator) with the Plan Administrator. If such request is
required in writing, such request must be made on a form furnished to them by the Plan Administrator for such purpose. The request
will set forth the basis of the claim. The Plan Administrator is authorized to conduct such examinations as may be necessary to
facilitate the payment of any benefits to which the Participant or Beneficiary may be entitled under the terms of the Plan.

Whenever a claim for a Plan distribution or loan submitted in accordance with this Plan Section 5.09 by any
Participant or Beneficiary has been wholly or partially denied, the Plan Administrator must furnish such Participant or Beneficiary
notice (either in writing or in any other form permitted under rules promulgated by the IRS and DOL) of the denial within 90 days
(45 days for claims involving disability benefits) of the date the original claim was filed. This notice will set forth 1) the specific reasons
for the denial, 2) specific reference to pertinent Plan provisions on which the denial is based, 3) a description of any additional
information or material needed to perfect the claim and an explanation of why such additional information or material is necessary,
and 4) an explanation of the procedures for appeal and a statement of the Partic ons in
law or equity as may be necessary or appropriate to protect or clarify their right to benefits under this Plan.

If the claim for a Plan distribution or loan involves disability benefits under the Plan, the Plan Administrator must furnish such
Participant or Beneficiary with notice of the denial within 45 days of the date the original claim was filed. In addition to satisfying the
general notice of denial requirements described above, the Plan Administrator must provide the Participant with 1) an explanation of
the basis for disagreeing or not following a) the views of the health professionals treating the Participant or vocational professionals
who evaluated the Participant, b) the views of the medical or vocational experts whose advice was obtained in connection with the
r clinical
judgment for the determination if the determination is based upon a medical necessity or experimental treatment or a statement that
such explanation will be provided free of charge, 3) the internal rules, guidelines, protocols, standards, or similar criteria that was
relied upon in making the determination or a statement that such rules, guidelines, protocols, standards, or similar criteria do not
exist, and 4) a statement that the Participant is entitled to receive, upon request and free of charge, reasonable access to, and copies
of, all documents, records, and other information relevant to the claim for benefits.

The Participant or Beneficiary will have 60 days from receipt of the denial notice in which to make written
application for review by the Plan Administrator. The Participant or Beneficiary may request that the review be in the nature of a
hearing. The Participant or Beneficiary will have the right to representation, to review pertinent documents, and to submit comments
in writing (or in any other form permitted by the IRS or DOL). The Plan Administrator shall issue a decision on such review within 60
days after receipt of an application for review as provided for in this Plan Section 5.09 and pursuant to Department of Labor regulation
Section 2560.503-1.

If the claim involves disability benefits under the Plan, the Participant or Beneficiary will have 180 days from receipt of the denial notice in
which to make written application for review by the Plan Administrator. The Plan Administrator shall issue a decision on such review
within 45 days after receipt of an application for review as provided for in this Plan Section 5.09 and pursuant to Department of Labor
regulation section 2560.503-1.

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 Upon a decision unfavorable to the Participant or Beneficiary, such Participant or Beneficiary will be entitled to bring such actions in
law or equity as may be necessary or appropriate to protect or clarify their right to benefits under this Plan. The Participant or
Beneficiary will have one year from receipt of the denial notice to bring such action.

5.10 JOINT AND SURVIVOR ANNUITY REQUIREMENTS

A. The provisions of this Plan Section 5.10 will apply to any Participant who is credited with at least one Hour of Service
with the Employer on or after August 23, 1984, and such other Participants as provided in Treasury Regulations.

Unless an optional form of benefit is selected pursuant to a Qualified Election within the
180-day period ending on the Annuity Starting Date, a married Account Balance will be paid in the form of a
s account balance will be paid in the form of a life annuity. The
Participant may elect to have such annuity distributed upon attainment of the Earliest Retirement Age under the Plan. In the case of a
married Participant, the Qualified Joint and Survivor Annuity must be at least as valuable as any other optional form of benefit
payable under the Plan at the same time.

A Plan that is subject to the Qualified Joint and Survivor Annuity requirements must offer an additional survivor annuity option in the
form of a Qualified Optional Survivor Annuity.

Unless an optional form of benefit has been selected within the Election Period
pursuant to a Qualified Election, if a Participant dies before unt shall
be applied toward the purchase of an annuity for the life of the surviving Spouse. The surviving Spouse may elect to have such

D. Notice Requirements

1. In the case of a Qualified Joint and Survivor Annuity, the Plan Administrator shall no less than 30 days and not more than 180
days before the Annuity Starting Date provide each Participant an explanation (either in writing or in any other form permitted
under rules promulgated by the IRS and DOL) of 1) the terms and conditions of a Qualified Joint and Survivor Annuity, 2) the
ive the Qualified Joint and Survivor Annuity form of benefit, 3) the

Qualified Joint and Survivor Annuity. The written explanation shall comply with the requirements of Treasury Regulation section
1.417(a)(3)-1.

The Annuity Starting Date for a distribution in a form other than a Qualified Joint and Survivor Annuity may be less than 30 days
after receipt of the explanation described in the preceding paragraph provided 1) the Participant has been provided with
information that clearly indicates that the Participant has at least 30 days to consider whether to waive the Qualified Joint and
Survivor Annuity and elect (with spousal consent) a form of distribution other than a Qualified Joint and Survivor Annuity, 2) the
Participant is permitted to revoke any affirmative distribution election at least until the annuity starting date or, if later, at any
time before the expiration of the seven-day period that begins the day after the explanation of the Qualified Joint and Survivor
Annuity is provided to the Participant, and 3) the annuity starting date is a date after the date that the explanation was provided
to the Participant.

2. In the case of a Qualified Preretirement Survivor Annuity as described in Plan Section 5.10(C), the Plan Administrator shall
provide each Participant within the applicable period for such Participant an explanation (either in writing or in any other form
permitted under rules promulgated by the IRS and DOL) of the Qualified Preretirement Survivor Annuity in such terms and in
such manner as would be comparable to the explanation provided for meeting the requirements of Plan Section 5.10(D)(1)
applicable to a Qualified Joint and Survivor Annuity. The written explanation shall comply with the requirements of Treasury
Regulation section 1.417(a)(3)-1.

The applicable period for a Participant is whichever of the following periods ends last: 1) the period beginning with the first day of
the Plan Year in which the Participant attains age 32 and ending with the close of the Plan Year preceding the Plan Year in which the
Participant attains age 35, 2) a reasonable period ending after the individual becomes a Participant, 3) a reasonable period ending
after Plan Section 5.10(D)(3) ceases to apply to the Participant, and 4) a reasonable period ending after this Plan Section 5.10 first
applies to the Participant. Notwithstanding the preceding, notice must be provided within a reasonable period ending after
separation from service in the case of a Participant who separates from service before attaining age 35.

For purposes of applying the preceding paragraph, a reasonable period ending after the enumerated events described in 2),
3) and 4) is the end of the two-year period beginning one year before the date the applicable event occurs, and ending one year
after that date. In the case of a Participant who separates from service before the Plan Year in which age 35 is attained, notice
will be provided within the two-year period beginning one year before separation and ending one year after separation. If such a
Participant thereafter returns to employment with the Employer, the applicable period for such Participant will be redetermined.

3. Notwithstanding the other requirements of this Plan Section 5.10(D), the respective notices prescribed by this Plan Section
5.10(D) need not be given to a e costs of a Qualified Joint and Survivor Annuity or
Qualified Preretirement Survivor Annuity, and 2) the Plan does not allow the Participant to waive the Qualified Joint and Survivor
Annuity or Qualified Preretirement Survivor Annuity and does not allow a married Participant to designate a non-Spouse
Beneficiary. For purposes of this Plan Section 5.10(D)(3), a plan fully subsidizes the costs of a benefit if no increase in cost or
decrease in benefits to the Participant may result fr to elect another benefit.

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 E. Retirement Equity Act Safe Harbor Rules

1. The safe harbor provisions of this Plan Section 5.10(E) shall always apply to any distribution made on or after the first day of the
first Plan Year beginning after December 31, 1988, from or under a separate account attributable solely to accumulated
deductible employee contributions, as defined in Code section 72(o)(5)(B), and maintained on behalf of a Participant in a money
purchase pension plan, if the following conditions are satisfied:

a. the Participant does not or cannot elect payments in the form of a life annuity; and

there is
no surviving Spouse, or if the surviving Spouse has consented in a manner conforming to a Qualified Election, then to the

account balances for other types of distributions. This Plan Section 5.10(E) will not apply to a Participant in a profit sharing plan
if the plan is a direct or indirect transferee of a defined benefit plan, money purchase pension plan, a target benefit pension
plan, stock bonus, or profit sharing plan that is subject to the survivor annuity requirements of Code sections 401(a)(11) and
417. If this Plan Section 5.10(E) applies, then no other provisions of this Plan Section 5.10 will apply except as provided in
Treasury Regulations.

2. The Participant may waive the spousal death benefit described in this Plan Section 5.10(E) at any time provided that no such
waiver will be effective unless it is a Qualified Election (other than the notification requirement referred to therein) that would
Qualified Preretirement Survivor Annuity.

3. In the event this Plan is a direct or indirect transferee of or a restatement of a plan previously subject to the survivor annuity
requirements of Code sections 401(a)(11) and 417 and the Employer has selected to have this Plan Section 5.10(E) apply, the
provisions of this Plan Section 5.10(E) will not apply to any benefits accrued (including subsequent adjustments for earnings and
losses) before the adoption of these provisions. Such amounts will be separately accounted for in a manner consistent with Plan
Section 7.02 and administered in accordance with the general survivor annuity requirements of Plan Section 5.10.

5.11 LIABILITY FOR WITHHOLDING ON DISTRIBUTIONS

The Plan Administrator shall be responsible for withholding federal income taxes from distributions from the Plan, unless the Participant
(or Beneficiary, where applicable) elects not to have such taxes withheld. The Trustee (or Custodian, if applicable) or other payor may act as
agent for the Plan Administrator to withhold such taxes and to make the appropriate distribution reports, provided the Plan Administrator
furnishes all the information to the Trustee (or Custodian, if applicable) or other payor which such payor may need to properly perform
withholding and reporting.

5.12 DISTRIBUTION OF EXCESS ELECTIVE DEFERRALS

A Participant may assign to this Plan any Excess Elective Deferrals made during a taxable year of the Participant by
notifying the Plan Administrator of the amount of the Excess Elective Deferrals to be assigned to the Plan. Participants who claim
Excess Elective Deferrals for the preceding calendar year must submit their claims (either in writing or in any other form permitted
under rules promulgated by the IRS and DOL) to the Plan Administrator by March 1. A Participant is deemed to notify the Plan
Administrator of any Excess Elective Deferrals that arise by taking into account only those Elective Deferrals made to this Plan and any
other plan, contract, or arrangement of the Employer.

Notwithstanding any other provision of the Plan, Excess Elective Deferrals, plus any income and minus any loss allocable thereto, will
be distributed no later than April 15th to any Participant to whose Individual Account Excess Elective Deferrals were assigned for the
preceding year and who claims Excess Elective Deferrals for such taxable year, except to the extent such Excess Elective Deferrals were
classified as Catch-up Contributions. The Plan Administrator, in a uniform and nondiscriminatory manner, will determine whether the
t or the
Roth Elective Deferral account, or a combination of both, to the extent both Pre-Tax Elective Deferrals and Roth Elective Deferrals
were made for the year, or may allow Participants to specify otherwise.

Excess Elective Deferrals will be adjusted for any income or loss up to the end of the Plan Year to
which such contributions were allocated. The income or loss allocable to Excess Elective Deferrals is the income or loss allocable to the
iplied by a fraction, the numerator of which is such Participa
ective
Deferrals without regard to any income or loss occurring during such taxable year. Notwithstanding the preceding, the Plan Administrator
may compute the income or loss allocable to Excess Elective Deferrals in the manner described in Plan Section 7.02(B) (i.e., the usual
manner used by the Plan for allocating income or loss to Partic such
method is used consistently for all Participants and for all corrective distributions under the Plan for the Plan Year. The Plan will not fail to
use a reasonable method for computing the income or loss on Excess Elective Deferrals merely because the income allocable is based on
a date that is no more than seven days before the distribution.

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5.13 DISTRIBUTION OF EXCESS CONTRIBUTIONS
A. Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable
thereto, will be distributed no later than 12 months after a Plan Year to Participants to whose Individual Accounts such Excess
Contributions were allocated for such Plan Year, except to the extent such Excess Contributions were classified as Catch-up
Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of Employer
Contributions taken into account in calculating the ADP test for the year in which the excess arose, beginning with the Highly
Compensated Employee with the largest amount of such Employer Contributions and continuing in descending order until all the
Excess Contributions have been allocated. Both the total amount of the Excess Contribution and, for purposes of the preceding

Employee has not reached their Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly
Compensated Employees as Catch-up Contributions will not be treated as Excess Contributions. If such Excess Contributions are
distributed more than 2½ months after the last day of the Plan Year in which such Contributions were made, a ten-percent excise tax
will be imposed on the Employer maintaining the Plan with respect to such amounts. Excess Contributions will be treated as annual
additions under the Plan even if distributed.

Excess Contributions will be adjusted for any income or loss up to the end of the Plan Year to
which such contributions were allocated. The income or loss allocable to Excess Contributions allocated to each Participant is the
rator of
unt
balance attributable to Elective Deferrals without regard to any income or loss occurring during such Plan Year. Notwithstanding the
preceding, the Plan Administrator may compute the income or loss allocable to Excess Contributions in the manner described in Plan
any
reasonable method), provided such method is used consistently for all Participants and for all corrective distributions under the Plan
for the Plan Year. The Plan will not fail to use a reasonable method for computing the income or loss on Excess Contributions merely
because the income allocable is based on a date that is no more than seven days before the distribution.

C. Accounting for Ex
n a uniform
and nondiscriminatory manner, will either determine whether the distribution of Excess Contributions for a year will be made first
ferral account or the Roth Elective Deferral account, or a combination of both, to the extent
both Pre-Tax Elective Deferrals and Roth Elective Deferrals were made for the year, or may allow Participants to specify otherwise.

SECTION SIX: DEFINITIONS

Words and phrases used in the Plan with initial capital letters will, for the purpose of this Plan, have the meanings set forth in the portion of the Plan

SECTION SEVEN: MISCELLANEOUS

7.01 THE FUND
By adopting this Plan, the Employer establishes the Fund, which will consist of the assets of the
Plan held by the Trustee (or Custodian, if applicable). Assets within the Fund may be pooled on behalf of all Participants, earmarked
on behalf of each Participant, or be a combination of pooled and earmarked assets. To the extent that assets are earmarked for a
particular Participant, they will be held in a Separate Fund for that Participant.

No part of the corpus or income of the Fund may be used for, or diverted to, purposes other than for the exclusive benefit of
Participants or their Beneficiaries. The Fund will be valued each Valuation Date at fair market value.

The Employer may direct the Trustee (or Custodian, if applicable) to divide and redivide
the Fund into one or more Investment Funds. Such Investment Funds may include, but are not limited to, Investment Funds
representing the assets under the control of an investment manager pursuant to Plan Section 7.22(C) and Investment Funds
representing investment options available for individual direction by Participants pursuant to Plan Section 7.22(B). Upon each division
or redivision, the Employer may specify the part of the Fund to be allocated to each such Investment Fund and the terms and
conditions, if any, under which the assets in such Investment Fund will be invested.

7.02 INDIVIDUAL ACCOUNTS

The Plan Administrator shall establish and maintain an Individual Account in the name of each
Participant to reflect the total value of their interest in the Fund (including but not limited to Employer Contributions and earnings
thereon). Each Individual Account established hereunder will consist of such subaccounts as may be needed for each Participant,
including:

1. a subaccount to reflect Employer Contributions allocated on behalf of a Participant;

2. a subaccount to reflect a Particip

3. a subaccount to reflect a Part

The Plan Administrator may establish additional accounts as it may deem necessary for the proper administration of the Plan.

Page 28 ©2020 Ascensus, LLC

 ill constitute the
oup contracts under the group annuity or group insurance contract, premiums

B. Valuation of Individual Accounts

nt, then
t at any relevant time equals the sum of the fair market values of
the assets in such Separate Fund, less any applicable charges or penalties.

2. The fair market value of the remainder of each Individual Account is determined in the following manner:

a. Separate Fund
Date is determined. Each such portion is reduced by any withdrawal made from the applicable Investment Fund to or for

since the previous Valuation Date, and is increased by any amount transferred from another Investment Fund since the
previous Valuation Date. The resulting amounts are the net Individual Account portions invested in the Investment Funds.

b. No Separate Fund
downwards, pro rata (i.e., using the ratio of each net Individual Account portion to the sum of all net Individual Account
portions) so that the sum of all the net Individual Account portions invested in an Investment Fund will equal the then fair
market value of the Investment Fund. Notwithstanding the previous sentence, for the first Plan Year only, the net Individual
Account portions will be the sum of all contributions made to ea

c. Allocations
Plan Section Three. For purposes of this Plan Section Seven, contributions made by the Employer for any Plan Year but after
that Plan Year will be considered to have been made on the last day of that Plan Year regardless of when paid to the
Trustee (or Custodian, if applicable).

Amounts contributed between Valuation Dates will not be credited with investment gains or losses until the next following
Valuation Date.

d. Aggregation of Portions
accordance with (a), (b), and (c) above) are added together.

If necessary or appropriate, the Plan Administrator may establish

different or additional procedures (which will be uniform and nondiscriminatory) for determining the fair market value of the
Individual Accounts including, but not limited to, valuation on a daily basis pursuant to the number of shares of each permissible
investment held on behalf of a Participant.

7.03 POWERS AND DUTIES OF THE PLAN ADMINISTRATOR

A. The Plan Administrator will have the authority to control and manage the operation and administration of the Plan. The Plan
Administrator shall administer the Plan for the exclusive benefit of the Participants and their Beneficiaries in accordance with the
specific terms of the Plan.

B. The Plan Administrator may, by appointment, allocate the duties of the Plan Administrator among several individuals or entities. Such
appointments will not be effective until the party designated accepts such appointment in writing.

C. The Plan Administrator shall be charged with the duties of the general administration of the Plan, including, but not limited to, the following:

1. to determine all questions of interpretation or policy in a manner consistent

construction or determination in good faith will be conclusive and binding on all persons except as otherwise provided herein or
by law. Any interpretation or construction will be done in a nondiscriminatory manner and will be consistent with the intent that
the Plan will continue to be deemed a qualified plan under the terms of Code section 401(a), as amended from time to time, and
will comply with the terms of ERISA, as amended from time to time;

2. to determine all questions relating to the eligibility of Employees to become or remain Participants hereunder;

3. to compute the amounts necessary or desirable to be contributed to the Plan;

4. to compute the amount and kind of benefits to which a Participant or Beneficiary will be entitled under the Plan and to direct
the Trustee (or Custodian, if applicable) with respect to all disbursements under the Plan, and, when requested by the Trustee (or
Custodian, if applicable), to furnish the Trustee (or Custodian, if applicable) with instructions, in writing, on matters pertaining to
the Plan on which the Trustee (or Custodian, if applicable) may rely and act;

5. to maintain all records necessary for the administration of the Plan;

6. to prepare and file such disclosures and tax forms as may be required from time to time by the Secretary of Labor or the
Secretary of the Treasury;

7. to furnish each Employee, Participant, or Beneficiary such notices, information, and reports under such circumstances as may be
required by law; and

ons
under the Plan are performed in a manner that is acceptable under the Plan and applicable law.

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 D. The Plan Administrator will have all of the powers necessary or appropriate to accomplish their duties under the Plan, including, but
not limited to, the following:

1. to appoint and retain such persons as may be necessary to carry out the functions of the Plan Administrator;

2. to appoint and retain counsel, specialists, or other persons as the Plan Administrator deems necessary or advisable in the
administration of the Plan;

3. to resolve all questions of administration of the Plan;

4. to establish such uniform and nondiscriminatory rules that it deems necessary to carry out the terms of the Plan;

5. to make any adjustments in a uniform and nondiscriminatory manner that it deems necessary to correct any arithmetical or
accounting errors that may have been made for any Plan Year;

6. to correct any defect, supply any omission, or reconcile any inconsistency in such manner and to such extent as will be deemed
necessary or advisable to carry out the purpose of the Plan; and

7. if the Plan permits a form of distribution other than a lump sum, and a Participant elects such form of distribution, the Plan

the necessary liquidity to provide benefit installments on a periodic basis.

7.04 EXPENSES AND COMPENSATION

All reasonable expenses of administration, including, but not limited to, those involved in retaining necessary professional assistance, may
be paid from the assets of the Fund. Alternatively, the Employer may, in its discretion, pay any or all such expenses. Pursuant to uniform
and nondiscriminatory rules that the Plan Administrator may establish from time to time, administrative expenses and expenses unique to
a particular Participant or group of Participants may be charged to the Individual Account of such Participant or may be assessed against
terminated Participants even if not assessed against active Participants (subject to rules promulgated by the IRS and the DOL), or the Plan
Administrator may allow Participants to pay such fees outside of the Plan. The Employer shall furnish the Plan Administrator with such
clerical and other assistance as the Plan Administrator may need in the performance of their duties.

7.05 INFORMATION FROM EMPLOYER

To enable the Plan Administrator to perform their duties, the Employer shall supply complete, accurate, and timely information to the Plan
Administrator (or their designated agents) on all matters relating to the Compensation of all Participants; their regular employment;
retirement, death, Disability, Severance from Employment, or Termination of Employment; and such other pertinent facts as the Plan
Administrator (or their agents) may require. The Plan Administrator shall advise the Trustee (or Custodian, if applicable) of such of the
gents) is
entitled to rely on such information as is supplied by the Employer and will have no duty or responsibility to verify such information. Such
information, including authorizations and directions, may be exchanged among the Employer, the Plan Administrator, the Trustee (or
Custodian, if applicable), or their agents through electronic, telephonic, or other means (including, for example, through the internet)
pursuant to applicable servicing arrangements in effect for the Plan.

7.06 PLAN AMENDMENTS

A. Right of Pre-approved Document Provider to Amend the Plan or Terminate Sponsorship

1. The Pre-approved Document Provider has the power to amend the Plan without any further action or consent of the Employer
as the Pre-approved Document Provider deems either necessary for the purpose of adjusting the Plan to comply with all laws
and regulations governing pension or profit sharing plans or desirable to the extent consistent with such laws and regulations.
Specifically, it is understood that the amendments may be made unilaterally by the Pre-approved Document Provider. However,
it will be understood that the Pre-approved Document Provider will be under no obligation to amend the Plan documents, and
the Employer expressly waives any rights or claims against the Pre-approved Document Provider for not exercising this power to
amend. For purposes of Pre-approved Document Provider amendments, the mass submitter will generally be recognized as the
agent of the Pre-approved Document Provider. If the Pre-approved Document Provider does not adopt IRS model amendments
adopted by the mass submitter, the Plan will no longer be identical to or a minor modifier of the mass submitter plan and will be
considered an individually designed plan. Notwithstanding the preceding, the adoption of good faith IRS amendments must be
accomplished pursuant to the rules for each such amendment as prescribed by the IRS.

However, for purposes of reliance on an opinion letter, the Pre-approved Document Provider will no longer have the authority to
amend the Plan on behalf of the Employer as of the date the Employer amends the Plan to incorporate a type of plan that is not
permitted under the Revenue Procedure 2017-41 Pre-approved program, or as of the date the IRS notifies the Employer that the
Plan is an individually designed plan due to the nature and extent of

2. An amendment by the Pre-approved Document Provider will be accomplished by giving notice (either in writing or in any other
form permitted under rules promulgated by the IRS and DOL) to the Adopting Employer of the amendment to be made. The
notice will set forth the text of such amendment and the date such amendment is to be effective. Such amendment will take
effect unless within the 30-day period after such notice is provided, or within such shorter period as the notice may specify, the
Adopting Employer gives the Pre-approved Document Provider written notice of refusal to consent to the amendment. Such
written notice of refusal will have the effect of withdrawing the Plan as a pre-approved plan and will cause the Plan to be
considered an individually designed plan.

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 3. In addition to the amendment rights described above, the Pre-approved Document Provider will have the right to terminate its
sponsorship of this Plan by providing notice (either in writing or in any other form permitted under rules promulgated by the IRS
and DOL) to the Adopting Employer of such termination. Such termination of sponsorship will have the effect of withdrawing the
Plan as a pre-approved plan and will cause the Plan to be considered an individually designed plan. The Pre-approved
Document Provider will have the right to terminate its sponsorship of this Plan regardless of whether the Pre-approved
Document Provider has terminated sponsorship with respect to other employers adopting its pre-approved Plan.

The Adopting Employer may amend the Plan to

1. change options previously selected in the Adoption Agreement;

2. add overriding language in the Adoption Agreement when such language is necessary to satisfy Code section 415 or Code
section 416 because of the required aggregation of multiple plans;

3. amend administrative provisions of the Plan such as provisions relating to investments, claims procedures, and Employer contact
information provided the amended provisions are not in conflict with any other provision of the Plan and do not cause the Plan
to fail to qualify under section 401;

4. add certain sample and model amendments published by the IRS or other required good faith amendments, that specifically
provide that their adoption will not cause the Plan to be treated as individually designed;

5. add or change provisions permitted under the Plan or specify or change the Effective Date of a provision as permitted under the
Plan;

6. amend to adjust for limitations provided under sections 415, 402(g), 401(a)(17) and 414(q)(1)(B) to reflect annual cost- of-living
increases, other than to add automatic cost-of-living adjustments to the Plan; and

7. make amendments that are related to a change in qualification requirements.

An Adopting Employer who wishes to amend the Plan shall document the amendment in writing, executed by a duly authorized
officer of the Adopting Employer. If the amendment is in the form of a restated Adoption Agreement, the amendment will become
effective on the date provided in the Adoption Agreement. Any other amendment will become effective as described therein upon
execution by the Adopting Employer and, if appropriate, the Trustee (or Custodian, if applicable). A copy of a restated Adoption
Agreement or other amendment must be provided to the Pre-approved Document Provider and the Trustee (or Custodian, if
applicable) before the effective date of the amendment.

The Adopting Employer further reserves the right to replace the Plan in its entirety by adopting another retirement plan which the
Adopting Employer designates as a replacement plan.

No amendment to the Plan will be effective to the extent that it has the effect of decreasing a

extent permitted under Code section 412(d)(2) or to the extent permitted under Treasury Regulations sections 1.411(d)-3 and
1.411(d)-4. For purposes of this paragraph, a Plan amendment that has the effect of decreasing a Participan nt with
respect to benefits attributable to service before the amendment will be treated as reducing an accrued benefit. For purposes of this
paragraph, a Participant will not accrue a right to an allocation of an Employer Profit Sharing Contribution for the current Plan Year
until the last day of such Plan Year and after the application of all amendments required or permitted by the IRS.

No amendment to the Plan will be effective to eliminate or restrict an optional form of benefit. The preceding sentence will not apply to a
Plan amendment that eliminates or restricts the ability of a Participant to receive payment of their Individual Account under a particular
optional form of benefit if the amendment provides a single-sum distribution form. Where this Plan document is being adopted to

7.07 PLAN MERGER OR CONSOLIDATION

In the case of any merger or consolidation of the Plan with, or transfer of assets or liabilities of such Plan to, any other plan, each
Participant will be entitled to receive benefits immediately after the merger, consolidation, or transfer (if the Plan had then terminated) that
are equal to or greater than the benefits they would have been entitled to receive immediately before the merger, consolidation, or
transfer (if the Plan had then terminated). The Trustee (or Custodian, if applicable) has the authority to enter into merger agreements or
agreements to directly transfer the assets of this Plan, but only if such agreements are made with trustees or custodians of other
retirement plans described in Code section 401(a) or such other plans permitted by laws or regulations. If it is later determined that all or
part of a non-elective transfer was ineligible to be transferred into the Plan, the Plan Administrator shall direct that any ineligible amounts,
plus earnings or losses attributable thereto (determined in the manner described in Plan Section 7.02(B)), be returned to the transferor
plan or correct the ineligible transfer using any other method permitted by the IRS under regulation or other guidance.

7.08 PERMANENCY
The Employer expects to continue this Plan and make the necessary contributions thereto indefinitely, but such continuance and payment
is not assumed as a contractual obligation. Neither the Adoption Agreement nor the Plan nor any amendment or modification thereof nor
the making of contributions hereunder will be construed as giving any Participant or any other person any legal or equitable right against
the Employer, the Trustee (or Custodian, if applicable), the Plan Administrator, or the Pre-approved Document Provider except as
specifically provided herein, or as provided by law.

Page 31 ©2020 Ascensus, LLC

7.09 METHOD AND PROCEDURE FOR TERMINATION
The Plan may be terminated by the Adopting Employer at any time by appropriate action of its managing body. Such termination will be
effective on the date specified by the Adopting Employer. The Plan shall terminate, if required by either the IRS or the DOL, if the Adopting
Employer is dissolved or terminated. Written notice of the termination and effective date thereof will be given to the Trustee (or Custodian, if
applicable), Plan Administrator, Pre-approved Document Provider, and the Participants and Beneficiaries of deceased Participants. The required
filings (such as the Form 5500 series and others) must be made by the Adopting Employer with the IRS and any other regulatory body as
required by current laws and regulations. Until all of the assets have been distributed from the Fund, the Adopting Employer must keep the
Plan in compliance with current laws and regulations by making appropriate amendments to the Plan and by taking such other measures as
may be required. If the Plan is abandoned by the Adopting Employer, however, a qualified termination administrator (QTA) (or other entity
permitted by the IRS or DOL) may terminate the Plan according to rules promulgated by the IRS and DOL.

Notwithstanding anything to the contrary in the Plan, a reversion to the Employer of amounts contributed to the Plan that exceed the
limitations imposed under Code section 415(c) may occur upon termination of the Plan according to rules promulgated by the IRS.

7.10 CONTINUANCE OF PLAN BY SUCCESSOR EMPLOYER

Notwithstanding the preceding Plan Section 7.09, a successor of the Adopting Employer may continue the Plan and be substituted in the
place of the present Adopting Employer. The successor and the present Adopting Employer (or, if deceased, the executor of the estate of a
deceased Self-Employed Individual who was the Adopting Employer) must execute a written instrument authorizing such substitution, and
the successor shall amend the Plan in accordance with Plan Section 7.06.

7.11 CORRECTION
The Employer may correct operational errors or issues involving the Plan in accordance with correction programs established by or
guidance issued from the IRS or such other correction methods allowed by statute, regulation or regulatory authority. For example, the
Employer must correct any Excess Annual Additions allocated to a Participant, the inclusion of ineligible employees or the exclusion of
eligible Participants using any method permitted under the Employee Plans Compliance Resolution System (EPCRS) or allowed by the IRS
or DOL under regulations or other guidance. EPCRS is currently described in Revenue Procedure 2016-51. To the extent that a correction
requires a repayment to the Plan of improperly distributed benefits, the Employer or Plan Administrator may take action to recover such
amounts from the respective Participants or Beneficiaries.

If the Plan fails to retain its qualified status, the Plan will no longer be considered to be part of a pre-approved plan, and such Employer
can no longer participate under this pre-approved. In such event, the Plan will be considered an individually designed plan.

7.12 GOVERNING LAWS AND PROVISIONS

To the extent such laws are not preempted by federal law, the terms and conditions of this Plan will be governed by the laws of the state in
which the Pre-approved Document Provider is located, unless otherwise agreed to in writing by the Pre-approved Document Provider and
the Employer.

In the event of any conflict between the provisions of this Basic Plan Document and provisions of the Adoption Agreement, the summary
plan description, or any related documents, the Basic Plan Document will control.

7.13 STATE COMMUNITY PROPERTY LAWS

The terms and conditions of this Plan will be applicable without regard to the community property laws of any state.

7.14 HEADINGS
The headings of the Plan have been inserted for convenience of reference only and are to be ignored in any construction of the provisions
hereof.

7.15 GENDER AND NUMBER

Whenever any words are used herein in the masculine gender, they will be construed as though they were also used in the feminine
gender in all cases where they would so apply, and whenever any words are used herein in the singular form, they will be construed as
though they were also used in the plural form in all cases where they would so apply.

7.16 STANDARD OF FIDUCIARY CONDUCT

The Employer, Plan Administrator, Trustee, and any other Fiduciary under this Plan shall discharge their duties with respect to this Plan
solely in the interests of Participants and their Beneficiaries, and with the care, skill, prudence, and diligence under the circumstances then
prevailing that a prudent person acting in like capacity and familiar with such matters would use in the conduct of an enterprise of a like

under either the Code or ERISA.

7.17 GENERAL UNDERTAKING OF ALL PARTIES

All parties to this Plan and all persons claiming any interest whatsoever hereunder agree to perform any and all acts and execute any and
all documents and papers that may be necessary or desirable for the carrying out of this Plan and any of its provisions.

7.18 AGREEMENT BINDS HEIRS, ETC.

This Plan shall be binding upon the heirs, executors, administrators, successors, and assigns as those terms will apply to any and all parties
hereto, present and future.

Page 32 ©2020 Ascensus, LLC

7.19 DETERMINATION OF TOP-HEAVY STATUS
A. Except as provided in Plan Section 7.19(B), this Plan is a Top-Heavy Plan if any of the following conditions exist:

1. if the top-heavy ratio for this Plan exceeds 60 percent and this Plan is not part of any Required Aggregation Group or Permissive
Aggregation Group of plans;

2. if this Plan is part of a Required Aggregation Group of plans but not part of a Permissive Aggregation Group and the top-heavy
ratio for the group of plans exceeds 60 percent; or

3. if this Plan is a part of a Required Aggregation Group and part of a Permissive Aggregation Group of plans and the top-heavy
ratio for the Permissive Aggregation Group exceeds 60 percent.

B. Top-Heavy Ratio

1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the
Employer has not maintained any defined benefit plan that during the five-year period ending on the Determination Date(s) has
or has had accrued benefits, the top-heavy ratio for this Plan alone or for the Required or Permissive Aggregation Group as
appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the
Determination Date(s) (including any part of any account balance distributed in the one-year period ending on the
Determination Date(s) (five-year period ending on the Determination Date in the case of a distribution made for a reason other
than Severance from Employment, death, or Disability and in determining whether the Plan is top-heavy for Plan Years
5beginning before January 1, 2002)) and the denominator of which is the sum of all account balances (including any part of any
account balance distributed in the one-year period ending on the Determination Date(s), (five-year period ending on the
Determination Date in the case of a distribution made for a reason other than Severance from Employment, death, or Disability
and in determining whether the Plan is top-heavy for Plan Years beginning before January 1, 2002)) both computed in
accordance with Code section 416 and the corresponding regulations. Both the numerator and the denominator of the top-
heavy ratio are increased to reflect any contribution not actually made as of the Determination Date, but that is required to be
taken into account on that date under Code section 416 and the corresponding regulations.

2. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the
Employer maintains or has maintained one or more defined benefit plans that during the five-year period ending on the
Determination Date(s) has or has had any accrued benefits, the top-heavy ratio for any Required or Permissive Aggregation Group,
as appropriate, is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan
or plans for all Key Employees, determined in accordance with 1) above, and the Present Value of accrued benefits under the
aggregated defined benefit plan or plans for all Key Employees as of the Determination Date(s), and the denominator of which is the
sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance
with 1) above, and the Present Value of accrued benefits under the defined benefit plan or plans for all Participants as of the
Determination Date(s), all determined in accordance with Code section 416 and the corresponding regulations. The accrued benefits
under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an
accrued benefit made in the one-year period ending on the Determination Date (five-year period ending on the Determination Date
in the case of a distribution made for a reason other than Severance from Employment, death, or Disability and in determining
whether the Plan is top-heavy for Plan Years beginning before January 1, 2002).

3. For purposes of (1) and (2) above, the value of account balances and the Present Value of accrued benefits will be determined as of
the most recent Valuation Date that falls within or ends with the 12-month period ending on the Determination Date, except as
provided in Code section 416 and the corresponding regulations for the first and second plan years of a defined benefit plan. The
account balances and accrued benefits of a Participant 1) who is not a Key Employee but who was a Key Employee in a prior year, or
2) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the one-
year period (five-year period ending on the Determination Date in the case of a distribution made for a reason other than Severance
from Employment, death, or Disability and in determining whether the Plan is top-heavy for Plan Years beginning before January 1,
2002) ending on the Determination Date will be disregarded. The calculation of the top-heavy ratio, and the extent to which
distributions, rollovers, and transfers are taken into account will be made in accordance with Code section 416 and the
corresponding regulations. Deductible employee contributions will not be taken into account for purposes of computing the top-
heavy ratio. When aggregating plans, the value of account balances and accrued benefits will be calculated with reference to the
Determination Dates that fall within the same calendar year.

The accrued benefit of a Participant other than a Key Employee will be determined under 1) the method, if any, that uniformly
applies for accrual purposes under all defined benefit plans maintained by the Employer, or 2) if there is no such method, as if such
benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Code section 411(b)(1)(C).

7.20 INALIENABILITY OF BENEFITS

No benefit or interest available under the Plan will be subject to assignment or alienation, either voluntarily or involuntarily. The preceding
sentence will not apply to judgments and settlements described in Code section 401(a)(13)(C) and ERISA section 206(d)(4). Such sentence
will, however, apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a Participant pursuant to a
Domestic Relations Order, unless such order is determined to be a Qualified Domestic Relations Order as defined in the Definitions section
of the Plan.

Page 33 ©2020 Ascensus, LLC

 Generally, a Domestic Relations Order cannot be a Qualified Domestic Relations Order until January 1, 1985. However, in the case of a
Domestic Relations Order entered before January 1, 1985, the Plan Administrator:

1. shall treat such order as a Qualified Domestic Relations Order if the Plan Administrator is paying benefits pursuant to such order on
January 1, 1985; and

2. may treat any other such order entered before January 1, 1985, as a Qualified Domestic Relations Order even if such order does not
meet the requirements of Code section 414(p).

Notwithstanding any provision of the Plan to the contrary, a distribution to an Alternate Payee under a Qualified Domestic Relations Order
will be permitted even if the Participant affected by such order is not otherwise entitled to a distribution, and even if such Participant has
not attained the earliest retirement age as defined in Code section 414(p).

7.21 BONDING
Every Fiduciary and every person who handles funds or other property of the Plan shall be bonded to the extent required by ERISA section
412 and the corresponding regulations for purposes of protecting the Plan against loss by reason of acts of fraud or dishonesty on the
part of the person, group, or class, alone or in connivance with others, to be covered by such bond. The amount of the bond will be fixed
at the beginning of each Plan Year and will not be less than ten-percent of the amount of funds handled. The amount of funds handled will
be determined by the funds handled the previous Plan Year or, if none, the amount of funds estimated, in accordance with rules provided
by the Secretary of Labor, to be handled during the current Plan Year. Notwithstanding the preceding, no bond will be less than $1,000 nor
more than $500,000, except that the Secretary of Labor will have the right to prescribe an amount in excess of $500,000. In the case of a
Plan that holds employer securities (within the meaning of ERISA section 407(d)(1)), the maximum bond amount is $1,000,000 or such
other amount as the Secretary of Labor prescribes.

7.22 INVESTMENT AUTHORITY

Except as provided in Plan Section 7.22(B) (relating to individual direction of investments by Participants), the
Adopting Employer, not the Trustee (or Custodian, if applicable), will have exclusive management and control over the investment of
the Fund into any permitted investment. The Adopting Employer will be responsible for establishing a funding policy statement on
behalf of the Plan and shall provide a copy of such funding policy statement to the Trustee who has the authority or discretion to
select the appropriate investments for the Fund, if any. Notwithstanding the preceding, if the Trustee has the authority or discretion
to select the appropriate investments for the Fund, such Trustee may enter into an agreement with the Adopting Employer whereby
the Trustee will manage the investment of all or a portion of the Fund. Any such agreement will be in writing and will set forth such
matters as such Trustee deems necessary or desirable.

Each Participant will have the responsibility for directing the Trustee (or Custodian, if
provided for under a separate agreement between the Adopting Employer and the Custodian), regarding the investment of all or part
of their Individual Account. If all of the requirements pertaining to Participant direction of investment in ERISA section 404(c)(1) are
satisfied, then to the extent so directed, the Adopting Employer, Plan Administrator, Trustee, Custodian (if applicable), and all other
Fiduciaries are relieved of Fiduciary liability under ERISA section 404.

The Plan Administrator shall direct that a Separate Fund be established in the name of each Participant who directs the investment of part
or all of their Individual Account. Each Separate Fund will be charged or credited (as appropriate) with the earnings, gains, losses, or
ual direction. The
assets subject to individual direction will not be invested in collectibles as that term is defined in Code section 408(m).

The Plan Administrator shall establish such uniform and nondiscriminatory rules relating to individual direction as it deems necessary or
ually directed,
2) the frequency of investment changes, 3) the forms and procedures for making investment changes, and 4) the effect of a Parti
failure to make a valid direction.

The Plan Administrator may, in a uniform and nondiscriminatory dual

direction to certain specified investment options (including, but not limited to, certain mutual funds, investment contracts, deposit
accounts, and group trusts). The Plan Administrator may permit, in a uniform and nondiscriminatory manner, a Beneficiary of a
deceased Participant or the Alternate Payee under a Qualified Domestic Relations Order to individually direct investments in
accordance with this Plan Section 7.22(B).

Notwithstanding any provision hereof to the contrary, if the Trustee does not have the authority or discretion to select the
appropriate investments for the Fund, such Participants will furnish investment instruction to the Plan Administrator under procedures
adopted by the Adopting Employer and/or the Plan Administrator consistent with the Plan, and it will be the responsibility of the Plan
Administrator to provide direction to such Trustee regarding the investment of such amounts. If a Participant who has the right to
direct investments under the terms of the Plan fails to provide such direction to the Plan Administrator, the Plan Administrator shall
rest of
each Participant and/or Beneficiary in the Fund unless the Trustee enters into a written agreement with the Adopting Employer to
keep separate accounts for each such Participant or Beneficiary.

Page 34 ©2020 Ascensus, LLC

C. Investment Managers

y appoint one or more investment managers to make investment

decisions with respect to all or a portion of the Fund. The investment manager will be any firm or individual registered as an
investment adviser under the Investment Advisers Act of 1940, a bank as defined in said Act, or an insurance company qualified
under the laws of more than one state to perform services consisting of the management, acquisition, or disposition of any
assets of the Plan.

at the direction of the investment manager. The investment manager so appointed shall direct the Trustee (or Custodian, if
applicable) with respect to the investment of such Investment Fund. The investments that may be acquired at the direction of
the investment manager are those described in Plan Section 7.22(D).

will be by written agreement between the Adopting Employer and

the investment manager, and a copy of such agreement (and any modification or termination thereof) must be given to the Trustee
s
appointment and an acknowledgment by the investment manager that it is a Fiduciary of the Plan under ERISA.

4. Concerning the Trustee (or Custodian, if applicable)

the Trustee (or Custodian, if applicable) at least 30 days in advance of the effective date of such appointment. Such notice will specify

Custodian, if applicable) will comply with the investment direction given to it by the investment manager and will not be liable for any
loss which may result by reason of any action (or inaction) it takes at the direction of the investment manager.

The Trustee (or Custodian, if applicable) may invest the assets of the Plan in property of any character, real or
personal, including, but not limited to, the following: stocks, including Qualifying Employer Securities, and including shares of open-end
investment companies (mutual funds); bonds; notes; debentures; proprietary mutual funds; deposit accounts; options; limited partnership
interests; mortgages; real estate or any interests therein (including Qualifying Employer Real Property); unit investment trusts; Treasury
Bills, and other U.S. Government obligations; common trust funds, combined investment trusts, collective trust funds or commingled
funds maintained by a bank or similar financial organization (whether or not the Trustee hereunder); savings accounts, certificates of
deposit, demand or time deposits or money market accounts of a bank or similar financial organization (whether or not the Trustee
policies; or in
such other investments as is deemed proper without regard to investments authorized by statute or rule of law governing the investment
of trust funds but with regard to ERISA and this Plan. Notwithstanding the preceding sentence, the Pre-approved Document Provider
may, as a condition of making the Plan available to the Adopting Employer, limit the types of property in which the assets of the Plan may
be invested. The list of permissible investment options will be further limited in accordance with any applicable law, regulations, or other
restrictions applicable to the Trustee or Custodian, including, but not limited to, internal operational procedures adopted by such Trustee
(or Custodian, if applicable). The actions of a Trustee who has the authority or discretion to select the appropriate investments for the
Fund will also be subject to the funding policy statement provided by the Adopting Employer. If any Trustee (or Custodian, if applicable)
invests all or any portion of the Fund pursuant to written instructions provided by the Adopting Employer (including an investment
manager appointed by the Adopting Employer pursuant to Plan Section 7.22(C)) or any Participant pursuant to Plan Section 7.22(B), the
Trustee (or Custodian, if applicable) will be deemed to have inve ent.

To the extent the assets of the Plan are invested in a group trust, including a collective trust fund or commingled funds maintained by
a bank or similar financial organization, the declaration of trust of such composite trust will be deemed to be a part of the Plan, and
any investment in such composite trust will be subject to all of the provisions of such declaration of trust, as the same may be
amended or supplemented from time to time.

If the responsibility for directing investments for Elective Deferrals (and earnings) is executed by someone other than the Participants,
the acquisition of Qualifying Employer Securities and Qualifying Employer Real Property will be limited to ten-percent of the fair
market value of the assets of the Plan, to the extent required by ERISA section 407(b)(2).

E. Intentionally Omitted

F. Diversification Requirements When Employer Se For Plan Years beginning on or

after January 1, 2007, Code section 401(a)(35) requires qualified retirement plans that hold employer securities to allow Participants,
Alternate Payees with Individual Accounts under the Plan, or Beneficiaries of deceased Participants to diversify their investments. This
Code section and other relevant guidance govern the diversification procedures, which include the following.

1. Employee Contributions and Elective Deferrals Invested in Employer

Account attributable to Elective Deferrals (if applicable) that are invested in employer securities, the Participant, Alternate Payee,
or Beneficiary, as applicable, may elect to direct the Plan to divest any such securities and to reinvest an equivalent amount in
other investments that meet the investment option requirements below.

2.
Employer Contributions other than Elective Deferrals that are invested in employer securities, a Participant who has completed at
least three Years of Vesting Service (Periods of Service, if applicable), an Alternative Payee with respect to a Participant who has
completed at least three Years of Vesting Service (Periods of Service, if applicable), or a Beneficiary, as applicable, may elect to
direct the Plan to divest any such securities and to reinvest an equivalent amount in other investments that meet the investment
option requirements below. Notwithstanding the preceding, if the Plan provides for immediate vesting, the three years of service
requirement will be satisfied on the day immediately preceding the third anniversary of the

Page 35 ©2020 Ascensus, LLC

 3. t if the Plan offers not less than three investment options,
other than employer securities, to which a Participant, Alternate Payee, or Beneficiary, as applicable may direct the proceeds
from the divestment of employer securities, each of which is diversified and has materially different risk and return
characteristics. The Plan may limit the time for divestment and reinvestment to periodic, reasonable opportunities that occur no
less frequently than quarterly. Except as provided in regulations, the Plan must not impose employer securities investment
restrictions or conditions that are not imposed on the investment of other Plan assets (other than restrictions or conditions
imposed by securities laws or other relevant guidance) except that a Plan may allow for more frequent transfers to or from either
a stable value fund or a qualified default investment alternative.

4. stock
ownership plan (ESOP) if 1) there are no contributions or earnings in the ESOP that are held within such plan and that are subject to
Code sections 401(k) or (m), and 2) such plan is a separate plan for purposes of Code section 414(l) with respect to any other
defined benefit plan or defined contribution plan maintained by the same employer or employers, or to a retirement plan where
employer securities are held in an investment fund as described in Treasury Regulation section 1.401(a)(35)-1(f)(2)(B)(3)(ii).

5.
attributable to Employer Contributions other than Elective Deferrals that are invested in employer securities, including, a
Participant who has completed at least three Years of Vesting Service (Periods of Service, if applicable), an Alternate Payee with
respect to a Participant who has completed at least three Years of Vesting Service (Periods of Service, if applicable), or a
Beneficiary, as applicable, the employer securities acquired in a Plan Year beginning before January 1, 2007, will be subject to the
following divestiture and reinvestment transition schedule, which applies separately with respect to each class of securities.

For the Plan Year in which diversification requirement applies, the applicable percentage subject to diversification is:

First. . . . . . . . . . . . . . . . 33%
Second. . . . . . . . . . . . . . 66%
Third. . . . . . . . . . . . . . .100%

This three-year phase-in requirement does not apply to a Participant who has attained age 55 and who has completed
at least three Years of Vesting Service (Periods of Service, if applicable) before the first Plan Year beginning after
December 31, 2005.

Notwithstanding the preceding, if the Plan provides for immediate vesting, the three-years-of-service requirement will be
satisfied on the day immediately preceding the thir

7.23 PROCEDURES AND OTHER MATTERS REGARDING DOMESTIC RELATIONS ORDERS

A. To the extent provided in any Qualified Domestic Relations Order, the former Spouse of a Participant will be treated as a surviving
Spouse of such Participant for purposes of any benefit payable in the form of either a Qualified Joint and Survivor Annuity or
Qualified Preretirement Survivor Annuity.

B. The Plan will not be treated as failing to meet the requirements of the Code, which generally prohibits payment of benefits before the
Severance from Employment, as applicable, with the Employer, solely by reason of
payments to an Alternate Payee pursuant to a Qualified Domestic Relations Order.

C. In the case of any Domestic Relations Order received by the Plan:

1. the Plan Administrator shall promptly notify the Participant and any other Alternate Payee of the receipt of such order and the
status of Domestic Relations Orders; and

2. within a reasonable period after receipt of such order, the Plan Administrator shall determine whether such order is a Qualified
Domestic Relations Order and notify the Participant and each Alternate Payee of such determination.

The Plan Administrator shall establish reasonable procedures to determine the qualified status of Domestic Relations Orders and to
administer distributions under such qualified orders.

D. During any period in which the issue of whether a Domestic Relations Order is a Qualified Domestic Relations Order is being
determined by the Plan Administrator, by a court of competent jurisdiction, or otherwise, the Plan Administrator shall segregate in a
separate account in the Plan or in an escrow account the amounts which would have been payable to the Alternate Payee during such
period if the order had been determined to be a Qualified Domestic Relations Order. If within 18 months the order or modification
thereof is determined to be a Qualified Domestic Relations Order, the Plan Administrator shall pay the segregated amounts (plus any
interest thereon) to the person or persons entitled thereto. If within 18 months either 1) it is determined that the order is not a
Qualified Domestic Relations Order, or 2) the issue as to whether such order is a Qualified Domestic Relations Order is not resolved,
then the Plan Administrator shall pay the segregated amounts (plus any interest thereon) to the person or persons who would have
been entitled to such amounts if there had been no order. Any determination that an order is a Qualified Domestic Relations Order
that is made after the close of the 18-month period will be applied prospectively only.

Page 36 ©2020 Ascensus, LLC

7.24 INDEMNIFICATION OF PRE-APPROVED DOCUMENT PROVIDER
Notwithstanding any other provision herein, and except as may be otherwise provided by ERISA, the Employer shall indemnify and hold
harmless the Pre-approved Document Provider, its officers, directors, employees, agents, heirs, executors, successors, and assigns, from
and against any and all liabilities, damages, judgments, settlements, losses, costs, charges, or expenses (including legal expenses) at any
time arising out of or incurred in connection with any action taken by such parties in the performance of their duties with respect to this
Plan, unless there has been a final adjudication of gross negligence or willful misconduct in the performance of such duties. Further, except
as may be otherwise provided by ERISA, the Employer will indemnify the Pre-approved Document Provider from any liability, claim, or
expense (including legal expense) that the Pre-approved Document Provider incurs by reason of, or which results in whole or in part from,
the reliance of the Pre-approved Document Provider on the facts and other directions and elections the Employer, Plan Administrator, or
Investment Fiduciary communicates or fails to communicate.

7.25 MILITARY SERVICE

Notwithstanding any provision of this Plan to the contrary, contributions, benefits, and service credit with respect to qualified military
service will be provided in accordance with Code section 414(u), including, but not limited to the following.

A. Benefit Accrual in the Case of Death or Disability Resulting from Active Military Service.

ry
service (as defined in Code section 414(u)) will be treated as if the individual resumed employment in accordance with the

the day preceding death or Disability (as applicable) and terminated employment on the actual date of death or Disability. Subject
to items (2) and (3) below, any full or partial compliance by the Plan with respect to the benefit accrual requirements will be treated
for purposes of Code section 414(u)(1) as if such compliance were required under USERRA.

ly apply if all individuals performing qualified military service with

respect to the Employer (as determined under Code sections 414(b), (c), (m), and (o)) who die or became disabled as a result of
performing qualified military service (as defined in Code section 414(u)) before reemployment by the Employer are credited with
service and benefits on reasonably equivalent terms.

of an Employee treated as reemployed under Part A, item (1) for

purposes of applying Code section 414(u)(8)(C) will be determined on the basis of age actual Elective
Deferrals for the lesser of

a. the 12-month period of service with the Employer immediately before qualified military service (as defined in Code section
414(u)), or

b. if service with the Employer is less than such 12-month period, the actual length of continuous service with the Employer.

B. Vesting in the Case of Disability Resulting from Active Military Service

n individual
who becomes disabled while performing qualified military service (as defined in Code section 414(u)) will be treated as if the

Disability (as applicable) and terminated employment on the actual date of Disability. If the Employer elects to treat an individual as
having resumed employment as described above, subject to item (2) below, compliance by the Plan with respect to the vesting
requirements will be treated for purposes of Code section 414(u)(1) as if such compliance were required under USERRA.

luding
the rules provided in Treasury Regulation section 1.401(a)(4)-11(d)(3), which provides nondiscrimination rules for crediting imputed
service. Under Treasury Regulation section 1.401(a)(4)-11(d)(3), the provisions crediting vesting service to any Highly Compensated
Employee must apply on the same terms to all similarly situated non-Highly Compensated Employees.

In the case of an individual Participant who dies on or after January 1, 2007, while performing qualified military
ivors are entitled to any additional benefits (other than benefit
accruals relating to the period of qualified military service) provided under the Plan had the Participant resumed employment with the
Employer and then terminated employment on account of death.

SECTION EIGHT: ADOPTING EMPLOYER SIGNATURE

Adoption Agreement Section Eight must contain the signature of an authorized representative of the Adopting Employer evidencing
agreement to be bound by the terms of the Basic Plan Document, Adoption Agreement.

Page 37 ©2020 Ascensus, LLC

 Hardship Distribution
Basic Plan Document Amendment
This amendment of the Plan (hereinafter referred to as the "Amendment") is comprised of this Hardship Distribution Basic Plan
Document Amendment. The Amendment is adopted to reflect certain provisions of the Bipartisan Budget Act of 2018 (BBA-18) and
related guidance. This Amendment is intended to provide good faith compliance with the BBA-18 and related guidance until the Plan is
formally restated to incorporate such guidance. The Amendment is effective on the first day of the Plan Year beginning on or after
January 1, 2019. This Amendment supersedes the existing provisions of the Plan to the extent those provisions are inconsistent with the
provisions of the Amendment. The Amendment will not cause the Plan to become an individually designed plan.

SECTION FIVE: DISTRIBUTIONS AND LOANS TO PARTICIPANTS

The Basic Plan Document section entitled Distributions is modified by replacing Section 5.07(C)(2)(a) and (b) with the following:
a. Hardship Withdrawals of Employer Profit Sharing Contributions - Notwithstanding Plan Section 5.01(C)(1), an Employee may elect to
receive a hardship distribution of all or part of the Vested portion of their Individual Account attributable to Employer Contributions
other than those described in Plan Section 5.01(A)(2), subject to the requirements of Plan Section 5.10.
For purposes of this Plan Section 5.01(C)(2)(a), hardship is defined as an immediate and heavy financial need of the Employee
where such Employee lacks other available resources. Financial needs considered immediate and heavy include, but are not limited
to, 1) expenses incurred or necessary for medical care, described in Code section 213(d), of the Employee, the Employee's Spouse,
dependents, or the Employee's Primary Beneficiary, 2) the purchase (excluding mortgage payments) of a principal residence for the
Employee, 3) payment of tuition and related educational fees for the next 12 months of post-secondary education for the
Employee, the Employee's Spouse, children, dependents, or the Employee's Primary Beneficiary, 4) payment to prevent the eviction
of the Employee from, or a foreclosure on the mortgage of, the Employee's principal residence, 5) funeral or burial expenses for the
Employee's deceased parent, Spouse, child, dependent, or the Employee's Primary Beneficiary, 6) payment to repair damage to the
Employee's principal residence that would qualify for a casualty loss deduction under Code section 165 (determined without regard
to Code section 165(h)(5) and whether the loss exceeds ten-percent of adjusted gross income), and 7) effective for distributions on
or after January 1, 2018, expenses and losses (including loss of income) incurred by the Employee on account of a disaster declared
by the Federal Emergency Management Agency (FEMA), provided that the Employee's principal residence or principal place of
employment at the time of the disaster was located in an area designated by FEMA for individual assistance with respect to the
disaster and the Employee did not request a distribution from the Plan for such expenses and losses pursuant to Plan Section
5.01(D)(3).

A distribution will be considered necessary to satisfy an immediate and heavy financial need of the Employee only if

i. the Employee has obtained all currently available distributions (including distributions of ESOP dividends under Code section
404(k)), other than hardship distributions, under the Plan and all other qualified and nonqualified deferred compensation plans
of the Employer;
ii. the distribution is not in excess of the amount of an immediate and heavy financial need (including amounts necessary to pay
any federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution); and
iii. effective for distributions on or after January 1, 2020, the Employee provided the Plan Administrator with a representation, in
writing (including by using an electronic medium as defined in Treasury Regulation section 1.401(a)-21(e)(3)), or in such other
form that may be permitted under rules promulgated by the IRS, that they have insufficient cash or other liquid assets
reasonably available to satisfy their financial need.

b. Hardship Withdrawals of Elective Deferrals- Distribution of Elective Deferrals, including any earnings credited to an Employee's
account, may be made to an Employee in the event of hardship. For the purposes of this Plan Section 5.01(C)(2)(b), hardship is
defined as an immediate and heavy financial need of the Employee where the distribution is needed to satisfy the immediate and
heavy financial need of such Employee. Hardship distributions are subject to the spousal consent requirements contained in Code
sections 401(a)(11) and 417, if applicable.

Page 1 of 2 ©2020 Ascensus, LLC

 For purposes of determining whether an Employee has a hardship, rules similar to those described in Plan Section 5.01(C)(2)(a) will
apply except that only the financial needs listed above will be considered. Any existing suspension of an Employee's Elective
Deferrals due to the receipt of a hardship distribution from the Plan will cease to continue as of the first day of the Plan Year
beginning on or after January 1, 2019. In addition, the Employee's Elective Deferrals will not be suspended for any period of time
due to the receipt of a hardship distribution that is made during the Plan Year beginning on or after January 1, 2019. For hardship
distributions before 2002, a distribution will be considered as necessary to satisfy an immediate and heavy financial need of the
Employee only if all plans maintained by the Employer provide that the Employee may not make Elective Deferrals for the
Employee's taxable year immediately following the taxable year of the hardship distribution in excess of the applicable limit under
Code section 402(g) for such taxable year less the amount of such Employee's Elective Deferrals for the taxable year of the hardship
distribution.

SIGNATURE

The Pre-approved Document Provider hereby adopts this Amendment on behalf of the Adopting Employers.

Name of Pre-approved Document Provider: _V_ a_n_,g._u_a _rd_F_idu_ _c_ia_ry..__T_ru_s_t_C_o_m_,_pa_nY_. ._____________________

Signature Stepkuu'e oL J¼p(er Date Signed __1 1_ /_2_3/_ 2_ 0_20_ _________

Page 2 of 2 ©2020 Ascensus, LLC

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 P.O. Box 982901
El Paso, TX 79998-2901

Connect w­­­­­­­ith Vanguard® > vanguard.com > 800-376-9162

© 2020 The Vanguard Group, Inc.

All rights reserved.

I401KPD 122020
 27

DEPARTMENT OF THE TREASURY

INTERNAL REVENUE SERVICE
WASHINGTON, D,C. 20224

TAX EXEMPT AND

GOVERNMENT ENTITIES
DIVISION

Plan Description Standardized Pre-Approved Profit Sharing Plan With CODA

FFN' 31770242702-001 Case 201901322 EIN. 23-2186884
Letter Serial No: Q704157a
Date of Submission 12/31/2018

THE VANGUARD GROUP Contact Person

100 VANGUARD BOULEVARD Janell Hayes
MALVERN, PA 19355 Telephone Number
513-975-6319
In Reference To. TEGE.EP:7521
Date 09/21/2020

Dear Applicant

In our opinion, the form of the plan identified above is acceptable for use by employers for the benefit of their
employees under Internal Revenue Code (IRC) Section 401

We considered the changes in qualification requirements in the 2017 Cumulative List of Notice 2017-37,
2017-29 Internal Revenue Bulletin (IRB) 89. Our opinion relates only to the acceptability of the form of the
plan under the IRC We did not consider the effect of other federal or local statutes

You must provide the following to each employer who adopts this plan'
A copy of this letter
A copy of the approved plan
Copies of any subsequent amendments including their dates of adoption
. Direct contact information including address and telephone number of the plan provider

Our opinion on the acceptability of the plan's form is a determination as to the qualification of the plan as
adopted by a particular employer only under the circumstances, and to the extent, described in Revenue
Procedure (Rev Proc.) 2017-41,2017-29 I.R B 92. The employer who adopts this plan can generally rely
on this letter to the extent described in Rev. Proc 2017-41. Thus, Employee Plans Determinations, except
as provided in Section 12 of Rev. Proc. 2020-4, 2020-01 I.R.B 148 (as updated annually), will not issue a
determination letter to an employer who adopts this plan. Review Rev Proc. 2020-4 to determine the
eligibility of an adopting employer, and the items needed, to submit a determination letter application The
employer must also follow the terms of the plan in operation.

An employer who adopts this plan may not rely on this letter if the coverage and contributions or benefits
under the employer's plan are more favorable for highly compensated employees, as defined in IRC Section
414(q).

Our opinion doesn't apply for purposes of IRC Sections 415 and 416 if an employer maintains or ever
maintained another qualified plan for one or more employees covered by this plan. For this purpose, we will
not consider the employer to have maintained another defined contribution plan provided both of the following
are true.
. The employer terminated the other plan before the effective date of this plan
. No annual additions were credited to any participant's account under the other plan as of any date within the
limitation year of this plan

Also, for this purpose, we'll consider an employer as maintaining another defined contribution plan if the
THE VANGUARD GROUP
FFN. 31770242702-001
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employer maintains any of the following.

. A welfare benefit fund defined in IRC Section 419(e), which provides post-retirement medical benefits
allocated to separate accounts for key employees as defined in IRC Section 419A(d)
. An individual medical account as defined in IRC Section 415(l)(2), which is part of a pension or annuity plan
maintained by the employer
A simplified employee pension plan

An employer who adopts this plan may not rely on an opinion letter for either of the following
. If the timing of any amendment or series of amendments to the plan satisfies the nondiscrimination
requirements of Treasury Regulations 1.401(a)(4)-5(a), except with respect to plan amendments granting
past service that meet the safe harbor described in Treasury Regulations 1 401(a)(4)-5(a)(3) and are not part
of a pattern of amendments that significantly discriminates in favor of highly compensated employees
If the plan satisfies the effective availability requirement of Treasury Regulations 1 401 (a)(4)-4(c) for any
benefit, right, or feature

An employer who adopts this plan as an amendment to a plan other than a standardized plan may not rely on
this opinion letter about whether a prospectively eliminated benefit, right, or other feature satisfies the current
availability requirements of Treasury Regulations 1.401(a)(4)-4.

Our opinion doesn't apply to Treasury Regulations 1.401 (a)-1 (b)(2) requirements for a money purchase plan
or target benefit plan where the normal retirement age under the employer's plan is lower than age 62

Our opinion doesn't constitute a determination that the plan is an IRC Section 414(d) governmental plan
This letter is not a ruling with respect to the tax treatment to be given contributions that are picked up by the
governmental employing unit within the meaning of IRC Section 414(h)(2).

Our opinion doesn't constitute a determination that the plan is an IRC Section 414(e) church plan

Our opinion may not be relied on by a non-electing church plan for rules governing pre-ERISA participation
and coverage

The provisions of this plan override any conflicting provision contained in the trust or custodial account
documents used with the plan, and an adopting employer may not rely on this letter to the extent that
provisions of a trust or custodial account that are a separate portion of the plan override or conflict with the
provisions of the plan document This opinion letter does not cover any provisions in trust or custodial account
documents

An employer who adopts this plan may not rely on this letter when'
. the plan is being used to amend or restate a plan of the employer which was not previously qualified
. the employer's adoption of the plan precedes the issuance of the letter
. the employer doesn't correctly complete the adoption agreement or other elective provisions in the plan
. the plan is not identical to the pre-approved plan (that is, the employer has made amendments that cause
the plan not to be considered identical to the pre-approved plan, as described in Section 8.03 of Rev Proc
2017-41)

Our opinion doesn't apply to what is contained in any documents referenced outside the plan or adoption
agreement, if applicable, such as a collective bargaining agreement.

Our opinion doesn't consider issues under Title I of the Employee Retirement Income Security Act (ERISA)
which are administered by the Department of Labor.

If you, the pre-approved plan provider, have questions about the status of this case, you can call the
telephone number at the top of the first page of this letter This number is only for the provider's use.
Individual participants or adopting eligible employers with questions about the plan should contact you.
THE VANGUARD GROUP
FFN 31770242702-001
Page. 3

You must include your address and telephone number on the pre-approved plan or the plan's adoption
agreement, if applicable, so that adopting employers can contact you directly.

if you write to us about this plan, provide your telephone number and the best time to call if we need more
information Whether you call or write, refer to the letter serial number and file folder number at the top of the
first page of this letter.

Let us know if you change or discontinue sponsorship of this plan.

Keep this letter for your records.

Sincerely Yours,

Khin M Chow
Director, EP Rulings & Agreements

Letter 6186 (June-2020)

Catalog Number 72434C
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