<SEC-DOCUMENT>0001171843-17-004744.txt : 20170804
<SEC-HEADER>0001171843-17-004744.hdr.sgml : 20170804
<ACCEPTANCE-DATETIME>20170804153607
ACCESSION NUMBER:		0001171843-17-004744
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20170804
DATE AS OF CHANGE:		20170804
EFFECTIVENESS DATE:		20170804

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLUSHING FINANCIAL CORP
		CENTRAL INDEX KEY:			0000923139
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				113209278
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1206

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-219707
		FILM NUMBER:		171008429

	BUSINESS ADDRESS:	
		STREET 1:		220 RXR PLAZA
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
		BUSINESS PHONE:		718-961-5400

	MAIL ADDRESS:	
		STREET 1:		220 RXR PLAZA
		CITY:			UNIONDALE
		STATE:			NY
		ZIP:			11556
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>fs8_080417.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange
Commission on August 4<FONT STYLE="font-size: 10pt">,</FONT> 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-_________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>FORM S-8</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt">REGISTRATION
STATEMENT</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt">UNDER</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt">THE SECURITIES
ACT OF 1933</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 16pt"><B>FLUSHING
FINANCIAL CORPORATION </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in
Its Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Delaware</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or Other Jurisdiction of</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Incorporation or Organization)</P></TD>
    <TD STYLE="width: 50%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>11-3209278</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>220 RXR Plaza</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Uniondale, New York 11556</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2014 Omnibus Incentive Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Flushing Bank 401(k) Savings Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Title of the Plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>John R. Buran</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>President and Chief Executive Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Flushing Financial Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>220 RXR Plaza</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Uniondale, New York 11556</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(718) 512-2704</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, Address, and Telephone Number of
Agent For Service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Copies of all communications to:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gary J. Simon, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Hughes Hubbard &amp; Reed, LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>One Battery Park Plaza</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10004</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>212-837-6000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%; font-size: 10pt">Large accelerated filer &#9744;</TD>
    <TD STYLE="width: 37%; font-size: 10pt">Accelerated filer &#9746;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Non-accelerated filer &#9744; (Do not check if a smaller reporting company)</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Smaller reporting company &#9744;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Emerging growth company &#9744;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE </B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 33%; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; border-top: Black 1.5pt double">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title of Securities </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>To be Registered </B></P></TD>
    <TD STYLE="width: 15%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>to be<BR>
        Registered (1)</B></P></TD>
    <TD STYLE="width: 15%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed Maximum</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Offering Price</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Per Share (2) </B></P></TD>
    <TD STYLE="width: 22%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed Maximum <BR>
Aggregate Offering Price (2)</B></FONT></TD>
    <TD STYLE="width: 15%; border-top: Black 1.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount of Registration Fee</B></FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 17.1pt; text-indent: -17.1pt"><U>2014 Omnibus Incentive Plan</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 17.1pt; text-indent: -17.1pt">Common Stock, par value $0.01
        per share</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">672,000 shares</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$28.70</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$19,286,400</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$2,235.29</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; border-bottom: Black 1.5pt double">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 17.3pt; text-indent: -17.3pt"><U>Flushing Bank 401(k) Savings
        Plan</U></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 17.1pt; text-indent: -17.1pt">Common Stock, par value $0.01
        per share</P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">600,000 shares</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$28.70</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$17,220,000</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$1,995.80</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; border-left: Black 1pt solid; font-size: 10pt; padding-left: 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aggregate
amount to be registered</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,272,000 shares&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1.5pt double; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$4,231.09</FONT></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>Pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration
Statement also relates to such indeterminate number of additional shares as may be issuable pursuant to stock splits, stock dividends,
or similar transactions.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>The proposed maximum offering price per share of Common Stock and the proposed maximum aggregate offering price are calculated
solely for the purpose of determining the registration fee pursuant to Rule&nbsp;457(h) under the Securities Act based on a price
of $28.70 per share, which is the average of the high and low sales prices of the Common Stock on August 1<FONT STYLE="font-size: 10pt">,</FONT>
2017 on the Nasdaq Global Select Market.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3. Incorporation of Documents by Reference</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents filed by Flushing
Financial Corporation (the &ldquo;Company&rdquo;) under the Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;) are
incorporated herein by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2016;</TD></TR>                                                                                                                                                                 <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>the Company&rsquo;s Quarterly Reports on Form 10-Q for the quarters ended March 31 and June 30, 2017, respectively;</TD></TR>                                                                                                                                                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>the Company&rsquo;s Current Reports on Form 8-K filed January 10, June 1 and June 27, 2017, respectively;</TD></TR>                                                                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>the description of the Company&rsquo;s Common Stock, par value $0.01 per share, contained in the Company&rsquo;s registration
statement therefor and subsequent amendments thereof or reports filed for the purpose of updating that description; and</TD></TR>                                                                                                                                 <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(e)</TD><TD>the Company&rsquo;s Annual Report on Form 11-K of the Flushing Bank 401(k) Savings Plan for the year ended December 31, 2016.</TD></TR>                                                                                                                                                                                                          <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All documents filed by the Company pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing
of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters securities
then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from
the date of the filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Any statement contained in a document incorporated
by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that
a statement contained in a subsequently filed document which is also incorporated by reference herein modifies or supersedes such
statement.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 4. Description of Securities</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 5. Interests of Named Experts and Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 6. Indemnification of Directors and Officers</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145 of the Delaware General Corporation
Law (&ldquo;DGCL&rdquo;) empowers a Delaware corporation to indemnify any person who was or is a party or is threatened to be made
a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of the corporation) by reason of the fact that such person is or was a director, officer,
employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or
agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo;
fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such
action, suit or proceeding if such person acted in good faith and in a manner such person reasonably believed to be in or not opposed
to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe
his or her conduct was unlawful. Similar indemnification is authorized for such person against expenses (including attorneys&rsquo;
fees) actually and reasonably incurred in connection with the defense or settlement of any threatened, pending or completed action
or suit by or in the right of the corporation if such person acted in good faith and in a manner he or she reasonably believed
to be in or not opposed to the best interests of the corporation, and provided further that (unless a court of competent jurisdiction
otherwise provides) he shall not have been adjudged liable to the corporation. Any such indemnification (unless ordered by a court)
may be made by the corporation only as authorized in each specific case by the corporation upon a determination that indemnification
of the present or former director, officer, employee or agent is proper because such person has met the applicable standard of
conduct, which indemnification shall be made in the case of a director or officer at the time of the determination by the shareholders,
a majority vote of disinterested directors, a committee of disinterested directors or by independent legal counsel in a written
opinion, if there are no such directors or if such directors so direct.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145 of the DGCL also authorizes
a corporation to pay the expenses (including attorneys&rsquo; fees) incurred by an officer or director in defending any such proceedings
in advance of their final disposition. Such advance payment of expenses, however, may be made only upon delivery to the corporation
by the indemnified party of an undertaking to repay all amounts so advanced if it shall ultimately be determined that the person
receiving such payments is not entitled to be indemnified pursuant to Section 145 of the DGCL. The DGCL also provides that its
provisions regarding indemnification and advancement of expenses are not exclusive of other rights which may be provided by bylaw,
agreement, or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145 of the DGCL further authorizes
a corporation to purchase and maintain insurance, at its expense, on behalf of any person who is or was a director, officer, employee
or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of
another corporation or enterprise, against any liability asserted against or incurred by such person in any such capacity, or arising
out of such status, whether or not the corporation would otherwise have the power to indemnify such person against such liability
under Section 145 of the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Article TENTH of the Company&rsquo;s Certificate
of Incorporation limits the personal liability of directors in specified circumstances and sets forth circumstances under which
directors, officers, employees and agents of the Company may be indemnified against liability which they incur in their capacities
as such. Article TENTH provides as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">TENTH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">(A) No director of the Corporation
shall be personally liable to the Corporation or its stockholders for monetary damages for breach of fiduciary duty as a director,
except for liability (i) for any breach of the director&rsquo;s duty of loyalty to the Corporation or its stockholders, (ii) for
acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section
174 of the Delaware General Corporation Law, or (iv) for any transaction from which the director derived an improper personal benefit.
If the Delaware General Corporation Law is amended after the date of this Certificate of Incorporation to authorize corporate action
further eliminating or limiting the personal liability of directors, then the liability of a director of the Corporation shall
be eliminated or limited to the fullest extent permitted by the Delaware General Corporation law, as so amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">(B) The Corporation shall indemnify
to the fullest extent permitted by the laws of the State of Delaware as from time to time in effect any person who was or is a
party or is threatened to be made a party to, or otherwise requires representation by counsel in connection with, any threatened,
pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, including an action
by or in the right of the Corporation (a &ldquo;Proceeding&rdquo;), by reason of the fact that such person is or was a director
or officer of the Corporation, or, while serving as a director or officer of the Corporation, is or was serving, in any capacity,
at the request of the Corporation, any other corporation, partnership, joint venture, trust, association or other enterprise, including
service with respect to an employee benefit plan, or by reason of any action alleged to have been taken or omitted in such capacity,
against judgments, fines, penalties, amounts paid in settlement, and expenses (including attorneys&rsquo; fees and expenses, expenses
and cost of investigations, and expenses of enforcement of such person&rsquo;s rights under this Article TENTH) incurred by such
person in connection with such Proceeding; provided, however, that no such indemnification shall be required for amounts paid in
any settlement or other nonadjudicated disposition of any Proceeding unless the Board of Directors of the Corporation has given
its prior consent to such settlement or disposition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">(C) The right to indemnification
conferred by this Article TENTH shall also include the right of such persons to be paid in advance by the Corporation for their
expenses to the full extent permitted by the laws of the State of Delaware as from time to time in effect. The right to indemnification
conferred on such persons by this Article TENTH shall be a contract right and shall inure to the benefit of the indemnitee&rsquo;s
heirs, executors and administrators.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">(D) The Corporation may, to the
extent authorized from time to time by the Board of Directors, indemnify to the fullest extent permitted by the laws of the State
of Delaware as from time to time in effect any person who was or is party or is threatened to be made a party to, or otherwise
requires representation by counsel in connection with, any Proceeding, by reason of the fact that such person is or was an employee
(other than an officer) or agent of the Corporation, or is or was serving at the request of the Corporation as a director, officer,
employee or agent of another corporation, partnership, joint venture, trust or other enterprise, including service with respect
to an employee benefit plan, or by reason of any action alleged to have been taken or omitted in such capacity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">The rights and authority conferred
in this Article TENTH shall not be exclusive of any other right which any person may have or hereafter acquire under any statute,
provision of this Certificate of Incorporation or the By-Laws of the Corporation, agreement, vote of stockholders or disinterested
directors or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">Notwithstanding anything to the
contrary contained in this Article TENTH, the Corporation shall not indemnify any person in connection with any Proceeding initiated
by such person against any other person or entity other than the Corporation or any Subsidiary unless such Proceeding was authorized
by the Board of Directors of the Corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0.5in">Neither the amendment nor repeal
of this Article TENTH, nor the adoption of any provision of the Certificate of Incorporation or By-Laws or of any statute inconsistent
with this Article TENTH, shall eliminate or reduce the effect of this Article TENTH in respect of any acts or omissions occurring
prior to such amendment, repeal or adoption of an inconsistent provision.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company has entered into Indemnity Agreements
with each of its directors and executive officers, which provide for mandatory indemnification for each such person to the full
extent permitted by law against judgments, fines, amounts paid in settlement in connection with any claim arising out of such person&rsquo;s
service to the Company unless he was adjudicated to have acted in bad faith, deliberate dishonesty or for personal gain. The agreements
provide for advancement of expenses and specify procedures for determining entitlement to indemnification in a particular case.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company maintains insurance coverage
under which the Company&rsquo;s officers and directors (as well as the Company) are indemnified under certain circumstances with
respect to litigation and other costs and liabilities arising out of actual or alleged misconduct of such officers and directors.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 7. Exemption from Registration Claimed</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">See Exhibit Index.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 9. Undertakings</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The undersigned registrant hereby undertakes:</TD></TR>                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD>To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</TD></TR>                                                                                                                                                                                                           <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>To include any prospectus required by section 10(a)(3) of the Securities Act;</TD></TR>                                                                                                                                                        <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most
recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
set forth in the Registration Statement;</TD></TR>                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>To include any material information with respect to the plan of distribution not disclosed previously in the Registration Statement
or any material change to such information in the Registration Statement;</TD></TR>                                                                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Provided however, that paragraphs (a)(1)(i) and (a)(1)(ii)
of this section do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective
amendment by those paragraphs is contained in reports filed with or furnished to the Securities and Exchange Commission by the
registrant pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD>That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial <I>bona fide</I> offering thereof.</TD></TR>                                                                              <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD>To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold
at the termination of the offering.</TD></TR>                                             <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each
filing of the Company&rsquo;s annual report pursuant to section 13(a) or section 15(d) of the Exchange Act (and, where applicable,
each filing of the Flushing Bank 401(k) Savings Plan&rsquo;s annual report pursuant to section 15(d) of the Exchange Act) that
is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</TD></TR>                                                                                                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by
the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense
of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on
Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in Uniondale, New York, on August 4, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">FLUSHING FINANCIAL CORPORATION</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 40%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>By: </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid">/s/ Susan K. Cullen</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Name:
</TD>
    <TD>Susan K. Cullen&#9;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title: </TD>
    <TD>Senior Executive Vice President, Treasurer and Chief Financial Officer</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the Flushing Bank 401(k) Savings Plan administrator has duly caused this Registration Statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in Uniondale, New York, on August 4, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">FLUSHING BANK 401(K) SAVINGS
PLAN</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 40%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>By: </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid">/s/ Susan K. Cullen</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Name:
</TD>
    <TD>Susan K. Cullen&#9;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title: </TD>
    <TD>Plan Administrator</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated. In addition, we
the undersigned directors and officers of the Company hereby severally constitute and appoint John R. Buran, Susan K. Cullen and
Maria A. Grasso, as our true and lawful attorney and agent, to do any and all things in our names in the capacities indicated below
which he or she may deem necessary or advisable to enable the Company to comply with the Securities Act of 1933, as amended, and
any rules, regulations and requirements of the Securities and Exchange Commission, including specifically, but not limited to,
power and authority to sign for us in our names in the capacities indicated below the registration statement and any and all amendments
(including post-effective amendments) thereto; and we hereby approve, ratify and confirm all that he or she shall do or cause to
be done by virtue thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Name</U></B></FONT></TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 30%; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Capacity</U></B></FONT></TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 20%; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Date</U></B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Alfred A. DelliBovi&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Chairman of the Board</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Alfred A. DelliBovi</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify; border-bottom: Black 1pt solid">/s/ John R. Buran&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">President, Chief Executive Officer and Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">John R. Buran</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify; border-bottom: Black 1pt solid">/s/ Susan K. Cullen&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Senior Executive Vice President, Treasurer and <BR>
Chief Financial Officer</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Susan K. Cullen</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify; border-bottom: Black 1pt solid">/s/ James D. Bennett&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">James D. Bennett</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify; border-bottom: Black 1pt solid">/s/ Steven J. D&rsquo;Iorio&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Steven J. D&rsquo;Iorio</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Name</U></B></FONT></TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 30%; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Capacity</U></B></FONT></TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 20%; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Date</U></B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; width: 30%">/s/ Louis C. Grassi&#9;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; width: 30%">Director</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; width: 20%">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Louis C. Grassi</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Thomas S. Gulotta&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Thomas S. Gulotta</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Sam S. Han&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Sam S. Han</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ John J. McCabe&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">John J. McCabe</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Donna M. O&rsquo;Brien&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Donna M. O&rsquo;Brien</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ John E. Roe, Sr.&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">John E. Roe, Sr.</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Michael J. Russo&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Michael J. Russo</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid">/s/ Caren C. Yoh&#9;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">July 25, 2017</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; text-align: justify">Caren C. Yoh</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>EXHIBIT INDEX</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%"><U>Exhibit No.</U></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 88%"><U>Description</U></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>

        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">4.1</P></TD>
    <TD>&nbsp;</TD>
    <TD>

        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Certificate of Incorporation of Flushing Financial Corporation
        (incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Registration Statement on Form S-1, filed September 1, 1995 Registration
        No.&nbsp;33-96488)</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>4.2</TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Certificate of Amendment to Certificate of Incorporation of
        Flushing Financial Corporation (incorporated by reference to Exhibit 4.2 to the Company&rsquo;s Registration Statement on Form
        S-8 filed May 31, 2002)</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>4.3</TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Certificate of Amendment to Certificate of Incorporation of
        Flushing Financial Corporation (incorporated by reference to Exhibit 3.3 to Form 10-K filed March 15, 2012)</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>4.4</TD>
    <TD>&nbsp;</TD>
    <TD>Amended and Restated By-Laws of Flushing Financial Corporation&nbsp;&nbsp;(incorporated by reference to Exhibit 3.6 to Form 10-Q filed August 11, 2014)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>5.1</TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Opinion of Hughes Hubbard &amp; Reed LLP</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>23.1</TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Consent of BDO USA, LLP</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">23.2</P></TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Consent of Grant Thornton LLP</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>23.3</TD>
    <TD>&nbsp;</TD>
    <TD>Consent of BDO USA, LLP</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>23.4</TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Consent of Hughes Hubbard &amp; Reed LLP (contained in Exhibit
        5.1)</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>24.1</TD>
    <TD>&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Powers of Attorney (contained on the signature page hereof)</P>
        </TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>99.1</TD>
    <TD>&nbsp;</TD>
    <TD>2014 Omnibus Incentive Plan, as amended through May 31, 2017 (incorporated by reference to Exhibit 10.1 to Form 10-Q filed
August 4, 2017)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>99.2 </TD>
    <TD>&nbsp;</TD>
    <TD>Flushing Bank 401(k) Savings Plan</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">7</P>

<HR NOSHADE SIZE="4" STYLE="color: Black; width: 100%; margin-top: 3pt; margin-bottom: 3pt">
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exh_51.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0; text-align: right">Exhibit 5.1</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47%; font-size: 10pt"><IMG SRC="hhr.jpg" ALT="                                                                                                                      " STYLE="height: 99px; width: 133px"></TD>
    <TD STYLE="width: 53%">
        <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Hughes
        Hubbard &amp; Reed LLP</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">One
        Battery Park Plaza</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">New
        York, New York 10004-1482</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Telephone:
        212-837-6000</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Fax:
        212-422-4726</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">hugheshubbard.com</FONT></P></TD></TR>
</TABLE>


<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.25in; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%">August 4, 2017</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Flushing Financial Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">220 RXR Plaza</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Uniondale, NY 11556</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>2014
Omnibus Incentive Plan and Flushing Bank 401(k) Savings Plan</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have acted as counsel to Flushing Financial
Corporation, a Delaware corporation (the &ldquo;Company&rdquo;), in connection with a Registration Statement on Form&nbsp;S-8 (the
&ldquo;Registration Statement&rdquo;) under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), relating to the issuance
by the Company from time to time of (i) an additional 672,000 shares of common stock, $0.01 par value (the &ldquo;Common Stock&rdquo;),
of the Company, to be issued pursuant to the Company&rsquo;s 2014 Omnibus Incentive Plan, as amended through May 31, 2017 (the
&ldquo;Incentive Plan&rdquo;), and (ii) an additional 600,000 shares of Common Stock to be issued pursuant to the Flushing Bank
401(k) Savings Plan (the &ldquo;401(k) Plan&rdquo; and, together with the Incentive Plan, the &ldquo;Plans&rdquo;). This opinion
is being furnished in accordance with the requirements of Item 8 of Form S-8 and Item 601(b)(5)(i) of Regulation S-K of the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have examined such documents and have
reviewed such questions of law as we have considered necessary and appropriate for the purposes of the opinions set forth below.&nbsp;
In rendering our opinions set forth below, we have assumed the authenticity of all documents submitted to us as originals, the
genuineness of all signatures and the conformity to authentic originals of all documents submitted to us as copies.&nbsp; We have
also assumed the legal capacity for all purposes relevant hereto of all natural persons and, with respect to all parties to agreements
or instruments relevant hereto other than the Company, that such parties had the requisite power and authority (corporate or otherwise)
to execute, deliver and perform such agreements or instruments, that such agreements or instruments have been duly authorized by
all requisite action (corporate or otherwise), executed and delivered by such parties and that such agreements or instruments are
the valid, binding and enforceable obligations of such parties.&nbsp; As to questions of fact material to our opinions, we have
relied upon certificates of officers of the Company and of public officials.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Based on the foregoing, we are of the opinion
that if, as and when the shares referenced above have been issued and sold (and the consideration therefor received) in accordance
with the terms of the respective Plans and in accordance with the Registration Statement, such shares will be validly issued, fully
paid and nonassessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our opinion expressed above is limited to
the Delaware General Corporation Law, and we express no opinion with respect to the applicability of any other laws.&nbsp; We hereby
consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement.&nbsp; In giving this consent, we do
not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act, the rules and
regulations of the Securities and Exchange Commission promulgated thereunder, or Item 509 of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This opinion letter is rendered as of the
date first written above and we disclaim any obligation to advise you of facts, circumstances, events or developments which hereafter
may be brought to our attention and which may alter, affect or modify the opinions expressed herein.&nbsp; Our opinions are expressly
limited to the matters set forth above and we render no opinion, whether by implication or otherwise, as to any other matters relating
to the Company, the Plan or the Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>/s/ HUGHES HUBBARD &amp; REED LLP</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 2.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 2.25in">&nbsp;</P>



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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exh_231.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
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</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 23.1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Flushing Financial Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Uniondale, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 of our reports dated March 13, 2017, relating to the consolidated financial
statements of Flushing Financial Corporation and the effectiveness of Flushing Financial Corporation&rsquo;s internal control over
financial reporting, appearing in the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ BDO USA, LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">New York, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 4, 2017</P>



<P STYLE="margin: 0"></P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>exh_232.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 23.2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have issued our report dated March 16,
2015 with respect to the consolidated financial statements of Flushing Financial Corporation included in the Annual Report on Form
10-K for the year ended December 31, 2014, which is incorporated by reference in this Registration Statement on Form S-8. We consent
to the incorporation by reference of the aforementioned report in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Grant Thornton LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">New York, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 4, 2017</P>



<P STYLE="margin: 0"></P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>5
<FILENAME>exh_233.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
<HTML>
<HEAD>
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</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 23.3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Flushing Financial Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Uniondale, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 of our report dated June 23, 2017, with respect to the financial statements
and supplemental schedule of Flushing Bank 401(k) Savings Plan, which report appears in the December 31, 2016 annual report on
Form 11-K of Flushing Bank 401(k) Savings Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ BDO USA, LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">New York, New York</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 4, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="margin: 0"></P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>6
<FILENAME>exh_992.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
<HTML>
<HEAD>
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</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0; text-align: right">Exhibit 99.2</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FLUSHING BANK 401(k) SAVINGS PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(January 1, 2016 Restatement)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="text-align: left">PREAMBLE</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE I DEFINITIONS AND INTERPRETATION</TD>
    <TD STYLE="text-align: right">2</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 5%; text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 5%">1.1</TD>
    <TD STYLE="width: 80%">Plan Definitions</TD>
    <TD STYLE="text-align: right; width: 10%">2</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">1.2</TD>
    <TD>Interpretation</TD>
    <TD STYLE="text-align: right">11</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE II SERVICE</TD>
    <TD STYLE="text-align: right">12</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">2.1</TD>
    <TD>Special Definitions</TD>
    <TD STYLE="text-align: right">12</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">2.2</TD>
    <TD>Crediting of Hours of Service</TD>
    <TD STYLE="text-align: right">13</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">2.3</TD>
    <TD>Crediting of &quot;Continuous Service&quot;</TD>
    <TD STYLE="text-align: right">13</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">2.4</TD>
    <TD>Eligibility Service</TD>
    <TD STYLE="text-align: right">13</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">2.5</TD>
    <TD>Vesting Service</TD>
    <TD STYLE="text-align: right">13</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">2.6</TD>
    <TD>Crediting of Service on Transfer or Amendment</TD>
    <TD STYLE="text-align: right">14</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE III ELIGIBILITY</TD>
    <TD STYLE="text-align: right">15</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">3.1</TD>
    <TD>Eligibility</TD>
    <TD STYLE="text-align: right">15</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">3.2</TD>
    <TD>Transfers of Employment</TD>
    <TD STYLE="text-align: right">15</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">3.3</TD>
    <TD>Reemployment</TD>
    <TD STYLE="text-align: right">15</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">3.4</TD>
    <TD>Notification Concerning New Eligible Employees</TD>
    <TD STYLE="text-align: right">16</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">3.5</TD>
    <TD>Effect and Duration</TD>
    <TD STYLE="text-align: right">16</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE IV 401(k) CONTRIBUTIONS</TD>
    <TD STYLE="text-align: right">17</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.1</TD>
    <TD>401(k) Contributions</TD>
    <TD STYLE="text-align: right">17</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.2</TD>
    <TD>Amount of 401(k) Contributions</TD>
    <TD STYLE="text-align: right">17</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.3</TD>
    <TD>Catch-Up 401(k) Contributions</TD>
    <TD STYLE="text-align: right">17</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.4</TD>
    <TD>Contributions Limited to Effectively Available Compensation</TD>
    <TD STYLE="text-align: right">18</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.5</TD>
    <TD>Amendments to Reduction Authorization</TD>
    <TD STYLE="text-align: right">18</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.6</TD>
    <TD>Suspension of 401(k) Contributions</TD>
    <TD STYLE="text-align: right">18</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.7</TD>
    <TD>Resumption of 401(k) Contributions</TD>
    <TD STYLE="text-align: right">18</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.8</TD>
    <TD>Delivery of 401(k) Contributions</TD>
    <TD STYLE="text-align: right">19</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">4.9</TD>
    <TD>Vesting of 401(k) Contributions</TD>
    <TD STYLE="text-align: right">19</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE V AFTER-TAX AND ROLLOVER CONTRIBUTIONS</TD>
    <TD STYLE="text-align: right">20</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">5.1</TD>
    <TD>No After-Tax Contributions</TD>
    <TD STYLE="text-align: right">20</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">5.2</TD>
    <TD>Rollover Contributions</TD>
    <TD STYLE="text-align: right">20</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">5.3</TD>
    <TD>Direct Rollovers to Plan</TD>
    <TD STYLE="text-align: right">20</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">5.4</TD>
    <TD>Participant Rollovers to Plan</TD>
    <TD STYLE="text-align: right">21</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">5.5</TD>
    <TD>Restrictions on Rollover Contributions</TD>
    <TD STYLE="text-align: right">21</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">5.6</TD>
    <TD>Vesting of Rollover Contributions</TD>
    <TD STYLE="text-align: right">21</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE VI EMPLOYER CONTRIBUTIONS</TD>
    <TD STYLE="text-align: right">22</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.1</TD>
    <TD>Contribution Period</TD>
    <TD STYLE="text-align: right">22</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; width: 5%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 5%">6.2</TD>
    <TD STYLE="width: 80%">Amount and Allocation of Profit Sharing Contributions</TD>
    <TD STYLE="text-align: right; width: 10%">22</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.3</TD>
    <TD>Amount and Allocation of Retirement Account Contributions</TD>
    <TD STYLE="text-align: right">22</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.4</TD>
    <TD>Special Annual Company Contributions</TD>
    <TD STYLE="text-align: right">23</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.5</TD>
    <TD>Allocation of Special Annual Company Contributions</TD>
    <TD STYLE="text-align: right">23</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.6</TD>
    <TD>Amount and Allocation of Matching Contributions</TD>
    <TD STYLE="text-align: right">23</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.7</TD>
    <TD>Limits on Matching Contributions</TD>
    <TD STYLE="text-align: right">23</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.8</TD>
    <TD>Verification of Amount of Employer Contributions by the Sponsor</TD>
    <TD STYLE="text-align: right">24</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.9</TD>
    <TD>Payment of Employer Contributions</TD>
    <TD STYLE="text-align: right">24</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.10</TD>
    <TD>Allocation Requirements for Employer Contributions</TD>
    <TD STYLE="text-align: right">24</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.11</TD>
    <TD>Exceptions to Allocation Requirements for Employer Contributions</TD>
    <TD STYLE="text-align: right">25</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.12</TD>
    <TD>Vesting of Employer Contributions</TD>
    <TD STYLE="text-align: right">25</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.13</TD>
    <TD>100% Vesting Events</TD>
    <TD STYLE="text-align: right">26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.14</TD>
    <TD>Changes to Vesting Schedule</TD>
    <TD STYLE="text-align: right">26</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">6.15</TD>
    <TD>Forfeitures to Reduce Employer Contributions</TD>
    <TD STYLE="text-align: right">27</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE VII LIMITATIONS ON CONTRIBUTIONS</TD>
    <TD STYLE="text-align: right">28</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.1</TD>
    <TD>Special Definitions</TD>
    <TD STYLE="text-align: right">28</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.2</TD>
    <TD>Code Section 402(g) Limit</TD>
    <TD STYLE="text-align: right">36</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.3</TD>
    <TD>Distribution of &quot;Excess Deferrals&quot;</TD>
    <TD STYLE="text-align: right">37</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.4</TD>
    <TD>Limitation on 401(k) Contributions of Highly Compensated Employees &ndash; ADP Test</TD>
    <TD STYLE="text-align: right">38</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.5</TD>
    <TD>Determination and Allocation of &quot;Excess Contributions&quot; Among Highly Compensated Employees</TD>
    <TD STYLE="text-align: right">39</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.6</TD>
    <TD>Treatment of &quot;Excess Contributions&quot;</TD>
    <TD STYLE="text-align: right">40</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.7</TD>
    <TD>Limitation on Contributions of Highly Compensated Employees &ndash; ACP Test</TD>
    <TD STYLE="text-align: right">41</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.8</TD>
    <TD>Determination and Allocation of Excess Aggregate Contributions Among Highly Compensated Employees</TD>
    <TD STYLE="text-align: right">42</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.9</TD>
    <TD>Forfeiture or Distribution of &quot;Excess Aggregate Contributions&quot;</TD>
    <TD STYLE="text-align: right">43</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.10</TD>
    <TD>Treatment of Forfeited Matching Contributions</TD>
    <TD STYLE="text-align: right">44</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.11</TD>
    <TD>Determination of Income or Loss</TD>
    <TD STYLE="text-align: right">44</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.12</TD>
    <TD>Code Section 415 Limitations on Crediting of Contributions and Forfeitures</TD>
    <TD STYLE="text-align: right">44</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.13</TD>
    <TD>Application of Code Section 415 Limitations Where Participant is Covered Under Other Qualified Defined Contribution Plan</TD>
    <TD STYLE="text-align: right">45</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">7.14</TD>
    <TD>Scope of Limitations</TD>
    <TD STYLE="text-align: right">45</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE VIII TRUST FUNDS AND ACCOUNTS</TD>
    <TD STYLE="text-align: right">46</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">8.1</TD>
    <TD>General Fund</TD>
    <TD STYLE="text-align: right">46</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">8.2</TD>
    <TD>Investment Funds</TD>
    <TD STYLE="text-align: right">46</TD></TR>
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<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; width: 5%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 5%">8.3</TD>
    <TD STYLE="width: 80%">Loan Investment Fund</TD>
    <TD STYLE="text-align: right; width: 10%">46</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">8.4</TD>
    <TD>Employer Stock Investment Fund</TD>
    <TD STYLE="text-align: right">46</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">8.5</TD>
    <TD>Income on Trust</TD>
    <TD STYLE="text-align: right">46</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">8.6</TD>
    <TD>Accounts</TD>
    <TD STYLE="text-align: right">46</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">8.7</TD>
    <TD>Sub-Accounts</TD>
    <TD STYLE="text-align: right">47</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE IX LIFE INSURANCE CONTRACTS</TD>
    <TD STYLE="text-align: right">48</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">9.1</TD>
    <TD>No Life Insurance Contracts</TD>
    <TD STYLE="text-align: right">48</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE X DEPOSIT AND INVESTMENT OF CONTRIBUTIONS</TD>
    <TD STYLE="text-align: right">49</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.1</TD>
    <TD>Future Contribution Investment Elections</TD>
    <TD STYLE="text-align: right">49</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.2</TD>
    <TD>Deposit of Participant Directed Contributions</TD>
    <TD STYLE="text-align: right">49</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.3</TD>
    <TD>Investment and Deposit of Certain Contributions</TD>
    <TD STYLE="text-align: right">49</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.4</TD>
    <TD>Election to Transfer Between Funds</TD>
    <TD STYLE="text-align: right">49</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.5</TD>
    <TD>404(c) Protection</TD>
    <TD STYLE="text-align: right">50</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.6</TD>
    <TD>Diversification of Employer Stock</TD>
    <TD STYLE="text-align: right">50</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.7</TD>
    <TD>Voting and Tendering Employer Stock</TD>
    <TD STYLE="text-align: right">52</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">10.8</TD>
    <TD>Special Restrictions to Comply with Section 16 and Employer's Insider Trading Policy</TD>
    <TD STYLE="text-align: right">53</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XI CREDITING AND VALUING ACCOUNTS</TD>
    <TD STYLE="text-align: right">54</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">11.1</TD>
    <TD>Crediting Accounts</TD>
    <TD STYLE="text-align: right">54</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">11.2</TD>
    <TD>Valuing Accounts</TD>
    <TD STYLE="text-align: right">54</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">11.3</TD>
    <TD>Unit Accounting Permitted</TD>
    <TD STYLE="text-align: right">54</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">11.4</TD>
    <TD>Finality of Determinations</TD>
    <TD STYLE="text-align: right">54</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">11.5</TD>
    <TD>Notification</TD>
    <TD STYLE="text-align: right">54</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XII LOANS</TD>
    <TD STYLE="text-align: right">55</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.1</TD>
    <TD>Application for Loan</TD>
    <TD STYLE="text-align: right">55</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.2</TD>
    <TD>Collateral for Loan</TD>
    <TD STYLE="text-align: right">55</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.3</TD>
    <TD>Reduction of Account Upon Distribution</TD>
    <TD STYLE="text-align: right">55</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.4</TD>
    <TD>Legal Requirements Applicable to Plan Loans</TD>
    <TD STYLE="text-align: right">56</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.5</TD>
    <TD>Administration of Loan Investment Fund</TD>
    <TD STYLE="text-align: right">57</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.6</TD>
    <TD>Default</TD>
    <TD STYLE="text-align: right">58</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.7</TD>
    <TD>Deemed Distribution Under Code Section 72(p)</TD>
    <TD STYLE="text-align: right">58</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.8</TD>
    <TD>Treatment of Outstanding Balance of Loan Deemed Distributed Under Code Section 72(p)</TD>
    <TD STYLE="text-align: right">59</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.9</TD>
    <TD>Special Rules Applicable to Loans</TD>
    <TD STYLE="text-align: right">59</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">12.10</TD>
    <TD>Prior Loans</TD>
    <TD STYLE="text-align: right">60</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XIII WITHDRAWALS WHILE EMPLOYED</TD>
    <TD STYLE="text-align: right">61</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.1</TD>
    <TD>Non-Hardship Withdrawals of Rollover Contributions</TD>
    <TD STYLE="text-align: right">61</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.2</TD>
    <TD>Non-Hardship Withdrawals of Restricted Contributions</TD>
    <TD STYLE="text-align: right">61</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.3</TD>
    <TD>Non-Hardship Withdrawals of Matching Contributions</TD>
    <TD STYLE="text-align: right">61</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.4</TD>
    <TD>Qualified Reservists Withdrawals of 401(k) Contributions</TD>
    <TD STYLE="text-align: right">61</TD></TR>
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<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; width: 5%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 5%">13.5</TD>
    <TD STYLE="width: 80%">Withdrawal Upon Deemed Severance from Employment Due to Qualified Military Service</TD>
    <TD STYLE="text-align: right; width: 10%">61</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.6</TD>
    <TD>Overall Limitations on Non-Hardship Withdrawals</TD>
    <TD STYLE="text-align: right">62</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.7</TD>
    <TD>Hardship Withdrawals</TD>
    <TD STYLE="text-align: right">62</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.8</TD>
    <TD>Hardship Determination</TD>
    <TD STYLE="text-align: right">63</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.9</TD>
    <TD>Satisfaction of Necessity Requirement for Hardship Withdrawals</TD>
    <TD STYLE="text-align: right">64</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.10</TD>
    <TD>Conditions and Limitations on Hardship Withdrawals</TD>
    <TD STYLE="text-align: right">64</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">13.11</TD>
    <TD>Order of Withdrawal from a Participant's Sub-Accounts</TD>
    <TD STYLE="text-align: right">65</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XIV TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE</TD>
    <TD STYLE="text-align: right">66</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">14.1</TD>
    <TD>Termination of Employment and Settlement Date</TD>
    <TD STYLE="text-align: right">66</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">14.2</TD>
    <TD>Separate Accounting for Non-Vested Amounts</TD>
    <TD STYLE="text-align: right">66</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">14.3</TD>
    <TD>Disposition of Non-Vested Amounts</TD>
    <TD STYLE="text-align: right">66</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">14.4</TD>
    <TD>Treatment of Forfeited Amounts</TD>
    <TD STYLE="text-align: right">67</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">14.5</TD>
    <TD>Recrediting of Forfeited Amounts</TD>
    <TD STYLE="text-align: right">68</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XV DISTRIBUTIONS</TD>
    <TD STYLE="text-align: right">69</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.1</TD>
    <TD>Distributions to Participants</TD>
    <TD STYLE="text-align: right">69</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.2</TD>
    <TD>Distributions to Beneficiaries</TD>
    <TD STYLE="text-align: right">69</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.3</TD>
    <TD>Code Section 401(a)(9) Requirements</TD>
    <TD STYLE="text-align: right">69</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.4</TD>
    <TD>Cash Outs and Participant Consent</TD>
    <TD STYLE="text-align: right">72</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.5</TD>
    <TD>Required Commencement of Distribution</TD>
    <TD STYLE="text-align: right">73</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.6</TD>
    <TD>Reemployment of a Participant</TD>
    <TD STYLE="text-align: right">73</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.7</TD>
    <TD>Restrictions on Alienation</TD>
    <TD STYLE="text-align: right">73</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.8</TD>
    <TD>Facility of Payment</TD>
    <TD STYLE="text-align: right">73</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.9</TD>
    <TD>Inability to Locate Payee and Non-Negotiated Checks</TD>
    <TD STYLE="text-align: right">74</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">15.10</TD>
    <TD>Distribution Pursuant to Qualified Domestic Relations Orders</TD>
    <TD STYLE="text-align: right">74</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XVI FORM OF PAYMENT</TD>
    <TD STYLE="text-align: right">75</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">16.1</TD>
    <TD>Applicability</TD>
    <TD STYLE="text-align: right">75</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">16.2</TD>
    <TD>Form of Payment</TD>
    <TD STYLE="text-align: right">75</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">16.3</TD>
    <TD>Direct Rollover</TD>
    <TD STYLE="text-align: right">75</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">16.4</TD>
    <TD>Notice Regarding Form of Payment</TD>
    <TD STYLE="text-align: right">76</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">16.5</TD>
    <TD>Distribution in the Form of Employer Stock</TD>
    <TD STYLE="text-align: right">77</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XVII BENEFICIARIES</TD>
    <TD STYLE="text-align: right">78</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">17.1</TD>
    <TD>Designation of Beneficiary</TD>
    <TD STYLE="text-align: right">78</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">17.2</TD>
    <TD>Designation of Beneficiary &ndash; Special Rule for Prior Profit Sharing Plan Participants</TD>
    <TD STYLE="text-align: right">78</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">17.3</TD>
    <TD>Spousal Consent Requirements</TD>
    <TD STYLE="text-align: right">79</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XVIII ADMINISTRATION</TD>
    <TD STYLE="text-align: right">80</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="margin: 0"></P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; width: 5%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 5%">18.1</TD>
    <TD STYLE="width: 80%">Authority of the Sponsor and Administrator</TD>
    <TD STYLE="text-align: right; width: 10%">80</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.2</TD>
    <TD>Discretionary Authority</TD>
    <TD STYLE="text-align: right">80</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.3</TD>
    <TD>Action of the Sponsor</TD>
    <TD STYLE="text-align: right">81</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.4</TD>
    <TD>Claims Review Procedure</TD>
    <TD STYLE="text-align: right">81</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.5</TD>
    <TD>Exhaustion of Remedies</TD>
    <TD STYLE="text-align: right">86</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.6</TD>
    <TD>Grounds for Judicial Review</TD>
    <TD STYLE="text-align: right">87</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.7</TD>
    <TD>Qualified Domestic Relations Orders</TD>
    <TD STYLE="text-align: right">87</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.8</TD>
    <TD>Correction of Erroneous Payments and Overpayments</TD>
    <TD STYLE="text-align: right">87</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.9</TD>
    <TD>Employee Benefits Committee</TD>
    <TD STYLE="text-align: right">87</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">18.10</TD>
    <TD>Actions Binding</TD>
    <TD STYLE="text-align: right">88</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XIX AMENDMENT AND TERMINATION</TD>
    <TD STYLE="text-align: right">89</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">19.1</TD>
    <TD>Amendment by Plan Sponsor</TD>
    <TD STYLE="text-align: right">89</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">19.2</TD>
    <TD>Amendment by Volume Submitter Practitioner</TD>
    <TD STYLE="text-align: right">89</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">19.3</TD>
    <TD>Limitation on Amendment</TD>
    <TD STYLE="text-align: right">90</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">19.4</TD>
    <TD>Termination</TD>
    <TD STYLE="text-align: right">90</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">19.5</TD>
    <TD>Inability to Locate Payee on Plan Termination</TD>
    <TD STYLE="text-align: right">91</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">19.6</TD>
    <TD>Reorganization</TD>
    <TD STYLE="text-align: right">92</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">19.7</TD>
    <TD>Withdrawal of an Employer</TD>
    <TD STYLE="text-align: right">92</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XX ADOPTION BY OTHER ENTITIES</TD>
    <TD STYLE="text-align: right">93</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">20.1</TD>
    <TD>Adoption by Related Employers</TD>
    <TD STYLE="text-align: right">93</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">20.2</TD>
    <TD>Effective Plan Provisions</TD>
    <TD STYLE="text-align: right">93</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XXI MISCELLANEOUS PROVISIONS</TD>
    <TD STYLE="text-align: right">94</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.1</TD>
    <TD>No Commitment as to Employment</TD>
    <TD STYLE="text-align: right">94</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.2</TD>
    <TD>Benefits</TD>
    <TD STYLE="text-align: right">94</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.3</TD>
    <TD>No Guarantees</TD>
    <TD STYLE="text-align: right">94</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.4</TD>
    <TD>Expenses</TD>
    <TD STYLE="text-align: right">94</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.5</TD>
    <TD>Precedent</TD>
    <TD STYLE="text-align: right">94</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.6</TD>
    <TD>Duty to Furnish Information</TD>
    <TD STYLE="text-align: right">94</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.7</TD>
    <TD>Merger, Consolidation, or Transfer of Plan Assets</TD>
    <TD STYLE="text-align: right">95</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.8</TD>
    <TD>Condition on Employer Contributions</TD>
    <TD STYLE="text-align: right">95</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.9</TD>
    <TD>Return of Contributions to an Employer</TD>
    <TD STYLE="text-align: right">95</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.10</TD>
    <TD>Validity of Plan</TD>
    <TD STYLE="text-align: right">95</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.11</TD>
    <TD>Trust Agreement</TD>
    <TD STYLE="text-align: right">96</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.12</TD>
    <TD>Parties Bound</TD>
    <TD STYLE="text-align: right">96</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.13</TD>
    <TD>Application of Certain Plan Provisions</TD>
    <TD STYLE="text-align: right">96</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.14</TD>
    <TD>Merged Plans</TD>
    <TD STYLE="text-align: right">96</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.15</TD>
    <TD>Transferred Funds</TD>
    <TD STYLE="text-align: right">96</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.16</TD>
    <TD>Veterans Reemployment Rights</TD>
    <TD STYLE="text-align: right">97</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.17</TD>
    <TD>Delivery of Cash Amounts</TD>
    <TD STYLE="text-align: right">97</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.18</TD>
    <TD>Written Communications</TD>
    <TD STYLE="text-align: right">97</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">21.19</TD>
    <TD>Plan Correction Procedures</TD>
    <TD STYLE="text-align: right">98</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="margin: 0"></P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XXII TOP-HEAVY PROVISIONS</TD>
    <TD STYLE="text-align: right">99</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; width: 5%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 5%">22.1</TD>
    <TD STYLE="width: 80%">Definitions</TD>
    <TD STYLE="text-align: right; width: 10%">99</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">22.2</TD>
    <TD>Applicability</TD>
    <TD STYLE="text-align: right">100</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">22.3</TD>
    <TD>Minimum Employer Contribution</TD>
    <TD STYLE="text-align: right">100</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">22.4</TD>
    <TD>Exclusion of Collectively-Bargained Employees</TD>
    <TD STYLE="text-align: right">101</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">ARTICLE XXIII SPECIAL EFFECTIVE DATES</TD>
    <TD STYLE="text-align: right">102</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">23.1</TD>
    <TD>Compliance Effective Dates</TD>
    <TD STYLE="text-align: right">102</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">APPENDIX</TD>
    <TD STYLE="text-align: right">105</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3">APPENDIX</TD>
    <TD STYLE="text-align: right">108</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PREAMBLE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Flushing Bank 401(k) Savings Plan, originally effective
as of September 1, 1987, is hereby amended and restated in its entirety. Except as otherwise specifically provided in Article XXIII,
this amendment and restatement shall be effective as of January 1, 2016, but with respect only to Employees who retire, die, or
otherwise terminate their employment on or after said date. The Plan, as amended and restated hereby, is intended to qualify as
a profit-sharing plan under Code Section 401(a), and includes a cash or deferred arrangement that is intended to qualify under
Code Section 401(k). The Plan is maintained for the exclusive benefit of eligible Employees and their Beneficiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
a Participant's vested interest in his Account under the Plan on and after the effective date of this amendment and restatement
shall be not less than his vested interest in his account on the day immediately preceding the effective date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE I<BR>
DEFINITIONS AND INTERPRETATION</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.1</FONT></TD><TD>Plan Definitions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As used herein, the following words and phrases, when they appear
with initial letters capitalized as indicated below, have the meanings hereinafter set forth:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Account</B>&quot; means the account maintained by
the Trustee in the name of a Participant that reflects his interest in the Trust and any Sub-Accounts maintained thereunder, as
provided in Article VIII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Administrator</B>&quot; means the Employee Benefits
Committee appointed by the Sponsor pursuant to Article XVIII or its delegate, except that for purposes of the reporting and disclosure
requirements of ERISA and the Code it means the Sponsor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>After-Tax Contribution</B>&quot; means any after-tax
employee contribution made by a Participant to the Plan as may be permitted under Article V or as may have been permitted under
the terms of the Plan prior to this amendment and restatement or any after-tax employee contribution made by a Participant to another
plan that is transferred directly to the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Beneficiary</B>&quot; of a Participant means the
person or persons entitled under the provisions of the Plan to receive distribution hereunder in the event the Participant dies
before receiving distribution of his entire interest under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's &quot;<B>Benefit Payment Date</B>&quot; means
the first day on which all events have occurred which entitle the Participant to receive payment of his benefit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Catch-Up 401(k) Contribution</B>&quot; means any
401(k) Contribution made on behalf of a Participant that is in excess of an applicable Plan limit and is made pursuant to, and
is intended to comply with, Code Section 414(v).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Change of Control</B>&quot; means any of the following
events:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>the acquisition of all or substantially all of the assets of the Sponsor or Flushing Financial Corporation (the &quot;Holding
Company&quot;) by any person or entity, or by any persons or entities acting in concert; or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>the occurrence of any event if, immediately following such event, a majority of the members of the Board of Directors of the
Sponsor or the Holding Company or of any successor corporation shall consist of persons other than Current Members (for these purposes,
a &quot;Current Member&quot; shall mean any member of the Board of Directors of the Sponsor or the Holding Company as of the effective
date of the Sponsor's conversion from the mutual to the capital stock form of ownership, and any successor of a Current Member
whose nomination or election has been approved by a majority of the Current Members then on the Board of Directors); or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>the acquisition of beneficial ownership, directly or indirectly (as provided in Rule 13d-3 under the Securities Exchange Act
of 1934 (&quot;Act&quot;), or any successor rule), of twenty-five percent (25%) or more of the total combined voting power of all
classes of stock of the Sponsor or the Holding Company by any person or group deemed a person under Section 13(d)(3) of the Act;
or</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>approval by the stockholders of the Sponsor or the Holding Company of an agreement providing for the merger or consolidation
of the Sponsor or the Holding Company with another corporation where the stockholders of the Sponsor or the Holding Company, immediately
prior to the merger or consolidation, would not beneficially own, directly or indirectly, immediately after the merger or consolidation,
shares entitling such stockholders to fifty percent (50%) or more of the total combined voting power of all classes of stock of
the surviving corporation.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&quot;<B>Closing Price</B>&quot; means the closing sale price
for the Employer Stock, on its principal trading market (or determined in such other manner as determined by the Sponsor), on the
applicable Valuation Date or, if there is no sale on such date, the closing sale price on the last preceding date on which there
was a sale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Code</B>&quot; means the Internal Revenue Code
of 1986, as amended from time to time. Reference to a Code section includes such section and any comparable section or sections
of any future legislation that amends, supplements, or supersedes such section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Compensation</B>&quot; of a Participant for any
period for the purposes of determining his contributions, other than Profit Sharing Contributions, means the base compensation
paid to him by an Employer for services as an Employee (including salary and wages and wage continuation payments to an Employee
absent due to illness or disability of a short-term nature) prior to any payroll deductions; provided, however, that it shall not
include compensation deferred by the Participant under the Sponsor's Supplemental Savings Incentive Plan (&quot;SSIP deferrals&quot;)
except for purposes of determining the Participant's Retirement Account Contributions. For these purposes, Compensation shall exclude
overtime, commissions, expense allowances, severance pay, fees, bonuses, and contributions made by an Employer to the Plan or any
other pension, deferred compensation, insurance, welfare or other employee benefit plan, except to the extent provided in the preceding
sentence with respect to SSIP deferrals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;Compensation&quot; of a Participant for any period
for the purpose of determining his Profit Sharing Contributions, means the wages, salary, fees and other amounts defined as compensation
in Code Section 415(c)(3) and Treasury Regulations Sections 1.415(c)-2(b) and (c) paid to him by an Employer for services as an
Eligible Employee. For purposes of determining Profit Sharing Contributions, Compensation shall include commissions, overtime,
bonuses, wage continuation payments to an Employee absent due to illness or disability of a short-term nature, amounts paid or
reimbursed by the Employer for Employee moving expenses (to the extent not deductible by the Employee), and the value of any nonqualified
stock option granted to an Employee by the Employer (to the extent includable in gross income for the year granted). For purposes
of determining Profit Sharing Contributions, Compensation does not include contributions made by the Employer to the Plan or any
other pension, deferred compensation, insurance, welfare or other employee benefit plan, amounts realized from the exercise of
a nonqualified stock option or upon the vesting of restricted stock, the sale of a qualified stock option, and other amounts which
receive special tax benefits. In addition, and notwithstanding anything in the foregoing to the contrary, for purposes of determining
Profit Sharing Contributions, Compensation does not include benefits under a pension or deferred compensation plan (whether or
not qualified) regardless of when distributed or taxable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, Compensation, for all purposes,
includes (i) any elective deferral, as defined in Code Section 402(g)(3), (ii) any amount contributed or deferred by the Employer
at the Participant's election which is not includable in the Participant's gross income by reason of Code Section 125, 132(f)(4),
or 457, and (iii) certain contributions described in Code Section 414(h)(2) that are picked up by the employing unit and treated
as employer contributions. Such amounts shall be included in Compensation only to the extent that they would otherwise have been
included in Compensation as defined above. For purposes of this paragraph, amounts under a group health plan that a Participant
cannot receive in cash in lieu of coverage under the group health plan because the Participant cannot certify that he has other
health coverage will nevertheless be deemed to be excluded from the Participant's taxable income pursuant to Code Section 125.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if a Participant has a severance from employment (as defined in Treasury Regulations Section 1.401(k)-1(d)(2)) with the Employers
and all Related Employers, Compensation shall not include amounts received by the Participant following such severance from employment
except as provided below:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Compensation shall include amounts that would otherwise have been paid to the Participant in the course of his employment and
are regular compensation for services during the Participant's regular working hours, compensation for services outside the Participant's
regular working hours (such as overtime or shift differential pay), commissions, bonuses, or other similar compensation, but only
to the extent such amounts (1) would have been includable in Compensation if his employment had continued and (2) are paid before
the later of (a) the close of the &quot;limitation year&quot; (as defined in Section 7.1) in which the Participant's severance
from employment occurs or (b) within 2 &frac12; months of such severance.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Compensation shall include amounts that are payments for accrued bona fide sick, vacation or other leave, but only if (1) the
Participant would have been able to use such leave if his employment had continued, (2) such amounts would have been includable
in Compensation if his employment had continued, and (3) such amounts are paid before the later of (a) the close of the &quot;limitation
year&quot; (as defined in Section 7.1) in which the Participant's severance from employment occurs or (b) within 2 &frac12; months
of such severance.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
Compensation does not include &quot;differential pay&quot;, as defined hereunder. For purposes of this paragraph, &quot;differential
pay&quot; means any payment made to the Participant by the Employer with respect to a period during which the Participant is performing
service in the uniformed services, that represents all or a portion of the wages the Participant would have received if he had
continued employment with the Employer as a Covered Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In no event, however, shall the Compensation of a Participant
taken into account under the Plan for any Plan Year exceed the limit in effect under Code Section 401(a)(17) ($255,000 for Plan
Years beginning in 2013, subject to adjustment annually as provided in Code Sections 401(a)(17)(B) and 415(d); provided, however,
that the dollar increase in effect on January 1 of any calendar year, if any, is effective for Plan Years beginning in such calendar
year). If the Compensation of a Participant is determined over a period of time that contains fewer than 12 calendar months, then
the annual compensation limitation described above shall be adjusted with respect to that Participant by multiplying the annual
compensation limitation in effect for the Plan Year by a fraction the numerator of which is the number of full months in the period
and the denominator of which is 12; provided, however, that no proration is required for a Participant who is covered under the
Plan for less than 1 full Plan Year if the formula for allocations is based on Compensation for a period of at least 12 months;
and provided further that no proration is required merely because the amount of 401(k) Contributions or Matching Contributions
that is contributed for each payroll period during a Plan Year is determined separately using Compensation for that payroll period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Contribution Period</B>&quot; means the period specified
in Article VI for which Employer Contributions shall be made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Covered Employee</B>&quot; means any Employee of
an Employer who is classified by the Employer, in accordance with its payroll records, as an employee of the Employer employed
on a salaried basis. Notwithstanding the foregoing, the term &quot;Covered Employee&quot; shall not include the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any individual who has executed a contract, letter of agreement, or other document acknowledging his status as an independent
contractor who is not entitled to benefits under the Plan or is otherwise not classified by his Employer as a common law employee
of the Employer (including, but not limited to, an individual who is classified by the Employer as an independent contractor or
who is on the payroll of any person or organization which is not an Employer, such as a temporary help, staffing, employee leasing
or professional employer organization), even if such individual is later determined by a court or government agency to be or have
been a common law employee of his Employer, unless and until the Employer extends coverage to such individual;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any Leased Employee;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any Self-Employed Individual; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any Employee compensated exclusively on an hourly or commission basis.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The term &quot;Covered Employee&quot; shall include any Employee
who is covered by a collective bargaining agreement with the Employer only if and to the extent such collective bargaining agreement
provides for coverage under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant is &quot;<B>Disabled</B>&quot; if he has a physical
or mental condition, determined by the Administrator after review of those medical reports deemed satisfactory for this purpose,
which renders him totally and permanently incapable of engaging in any substantial gainful employment based on his education, training
and experience.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Early Retirement Date</B>&quot; of an Employee
means the first day of the month coincident with or next following the Employee's completion of 5 consecutive years of &quot;vested
service,&quot; provided the sum of his attained age and &quot;vested service&quot; equals or exceeds 75 years. For this purpose,
&quot;vested service&quot; means vested service as defined under the Sponsor's qualified defined benefit retirement plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Earned Income</B>&quot; of an individual 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 individual's
Employer to a qualified plan to the extent the contributions are deductible under Code Section 404. Net earnings shall be determined
with regard to the deduction allowed to the taxpayer by Code Section 164(f).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Eligible Employee</B>&quot; means: (1) for purposes
of 401(k) Contributions and Rollover Contributions, any Covered Employee who has met the eligibility requirements for making such
contributions under Article III; and (2) for purposes of Matching, Profit Sharing, Special Annual Company, and Retirement Account
Contributions, any Covered Employee who has met the eligibility requirements for receiving allocations of such contributions under
Article III.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Eligibility Service</B>&quot; of an Employee means
the period or periods of service credited to him under the provisions of Article II for purposes of determining his eligibility
to participate in the Plan as may be required under Article III.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Employee</B>&quot; means any common law employee
of an Employer or a Related Employer, any Self-Employed Individual, and any Leased Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Employer</B>&quot; means the Sponsor and any entity
which has adopted the Plan as may be provided under Article XX.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Employer Contribution</B>&quot; means the amount,
if any, that an Employer contributes to the Plan on behalf of its Eligible Employees in accordance with the provisions of Article
VI or Article XXII and that an Eligible Employee may not elect instead to receive in cash.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&quot;<B>Employer Stock</B>&quot; means the common stock of
the Sponsor or, if the Sponsor is a wholly-owned subsidiary of a holding company, the common stock of such holding company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&quot;<B>Employer Stock Investment Fund</B>&quot; means the
Investment Fund invested in Employer Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Enrollment Date</B>&quot; means the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>for 401(k) Contributions and Rollover Contributions, each day; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>for Employer Contributions, the first day of the first payroll period commencing in a calendar month.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&quot;<B>ERISA</B>&quot; means the Employee Retirement Income
Security Act of 1974, as amended from time to time. Reference to a section of ERISA includes such section and any comparable section
or sections of any future legislation that amends, supplements, or supersedes such section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>401(k) Contribution</B>&quot; means any amount contributed
to the Plan on behalf of a Participant that the Participant could elect to receive in cash, but that the Participant elects to
have contributed to the Plan in accordance with the provisions of Article IV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>General Fund</B>&quot; means a Trust Fund maintained
by the Trustee as required to hold and administer any assets of the Trust that are not allocated among any separate Investment
Funds as may be provided in the Plan or the Trust Agreement. No General Fund shall be maintained if all assets of the Trust are
allocated among separate Investment Funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Highly Compensated Employee</B>&quot; means any Covered
Employee who is a &quot;highly compensated active employee&quot; as defined hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;highly compensated active employee&quot; includes any
Covered Employee who performs services for an Employer or any Related Employer during the Plan Year and who (i) was a 5% owner
at any time during the Plan Year or the &quot;look back year&quot; or (ii) received &quot;compensation&quot; from the Employers
and Related Employers during the &quot;look back year&quot; in excess of the dollar amount in effect under Code Section 414(q)(1)(B)(i)
adjusted pursuant to Code Section 415(d) (e.g., $115,000 for &quot;look back years&quot; beginning after December 31, 2012, adjusted
using as the base period the calendar quarter ending September 30, 1996).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The determination of who is a Highly Compensated Employee hereunder
shall be made in accordance with the provisions of Code Section 414(q) and regulations issued thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this definition, the following terms have the
following meanings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>An Employee's &quot;compensation&quot; means his &quot;415 compensation&quot; as defined in Section 7.1.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The &quot;look back year&quot; means the 12-month period immediately preceding the Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Hour of Service</B>&quot; with respect to an Employee
means each hour, if any, that may be credited to him in accordance with the provisions of Article II.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Investment Fiduciary</B>&quot; means the fiduciary
responsible for investments under the Plan, including, if applicable, selection of the Investment Funds and direction of the Trustee.
The Sponsor shall be the Investment Fiduciary, unless the Sponsor designates another person or persons to act as such. The Sponsor
may designate different persons to act as its delegate in performing different functions of the Investment Fiduciary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>Investment Fund</B>&quot; means any separate investment
Trust Fund maintained by the Trustee as may be provided in the Plan or the Trust Agreement or any separate investment fund maintained
by the Trustee, to the extent that there are Participant Sub-Accounts under such funds, to which assets of the Trust may be allocated
and separately invested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Leased Employee</B>&quot; means any person (other
than an &quot;excludable leased employee&quot;) who performs services for an Employer or a Related Employer (the &quot;recipient&quot;)
(other than an employee of the &quot;recipient&quot;) pursuant to an agreement between the &quot;recipient&quot; and any other
person (the &quot;leasing organization&quot;) on a substantially full-time basis for a period of at least 1 year, provided that
such services are performed under primary direction of or control by the &quot;recipient&quot;. An &quot;excludable leased employee&quot;
means any Leased Employee of the &quot;recipient&quot; who is (a) covered by a money purchase pension plan maintained by the &quot;leasing
organization&quot; which provides for (i) a nonintegrated employer contribution on behalf of each participant in the plan equal
to at least 10% of 415 compensation (as defined in Section 7.1), (ii) full and immediate vesting, and (iii) immediate participation
by employees of the &quot;leasing organization&quot; or (b) performs substantially all of his services for the &quot;leasing organization&quot;
or (c) whose compensation from the &quot;leasing organization&quot; in each Plan Year during the 4-year period ending with the
Plan Year is less than $1,000. Notwithstanding the foregoing, a person shall not be treated as an &quot;excludable leased employee&quot;
if Leased Employees (including any individual who would otherwise be considered an &quot;excludable leased employee&quot;) constitute
more than 20% of the &quot;recipient's&quot; nonhighly compensated work force. For purposes of this Section, contributions or benefits
provided to a Leased Employee by the &quot;leasing organization&quot; that are attributable to services performed for the &quot;recipient&quot;
shall be treated as provided by the &quot;recipient&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, if any Leased Employee becomes
a Covered Employee, all service performed by such person for the &quot;recipient&quot; shall be treated as employment with an Employer
as an Employee, even if performed on less than a full-time basis, for less than a full year, or while an &quot;excludable leased
employee.&quot;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Matching Contribution</B>&quot; means any Employer
Contribution made to the Plan on account of a Participant's 401(k) Contributions as provided in Article VI, including Matching
Contributions A and Matching Contributions B.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Matching Contribution A</B>&quot; means the portion
of any Matching Contribution made to the Plan on behalf of a Participant that is allocated to his Matching Contributions A Sub-Account
in accordance with Section 6.6 (and is not required to be initially invested in the Employer Stock Investment Fund).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Matching Contribution B</B>&quot; means the portion
of any Matching Contribution made to the Plan on behalf of a Participant that is allocated to his Matching Contributions B Sub-Account
in accordance with Section 6.6 (and is required to be initially invested in the Employer Stock Investment Fund).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Normal Retirement Date</B>&quot; of an Employee
means the later of the date he attains age 65 or the fifth anniversary of the date he was first eligible to participate in the
Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Participant</B>&quot; means any current or former
Employee who has satisfied the requirements of Article III to become an Eligible Employee and who has an Account in the Trust.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Plan</B>&quot; means the Flushing Bank 401(k) Savings
Plan, as from time to time in effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Plan Year</B>&quot; means the 12-consecutive-month
period ending each December 31st.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Predecessor Employer</B>&quot; means any company
that is a predecessor organization to an Employer for the purposes of Code Section 414(a).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Profit Sharing Contribution</B>&quot; means any Employer
Contribution made to the Plan as provided in Article VI, other than Matching Contributions, Retirement Account Contributions, and
Special Annual Company Contributions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Related Employer</B>&quot; means any corporation
or business, other than an Employer, that would be aggregated with an Employer for a relevant purpose under Code Section 414, including
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 of 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).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's &quot;<B>Required Beginning Date</B>&quot; means
the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>for a Participant who is not a &quot;5% owner&quot;, April 1 of the calendar year following the calendar year in which occurs
the later of the Participant's (i) attainment of age 70 1/2 or (ii) retirement; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>for a Participant who is a &quot;5% owner&quot;, April 1 of the calendar year following the calendar year in which the Participant
attains age 70 1/2.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant is a &quot;5% owner&quot; if he is a 5% owner,
as defined in Code Section 416(i) and determined in accordance with Code Section 416, but without regard to whether the Plan is
top-heavy, for the Plan Year ending with or within the calendar year in which the Participant attains age 70 1/2. The Required
Beginning Date of a Participant who is a &quot;5% owner&quot; hereunder shall not be re-determined if the Participant ceases to
be a 5% owner as defined in Code Section 416(i) with respect to any subsequent Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Retirement Account Contribution</B>&quot; means any
Employer Contribution made to the Plan as provided in Article VI, other than Matching Contributions, Profit Sharing Contributions,
and Special Annual Company Contributions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Rollover Contribution</B>&quot; means any rollover
contribution to the Plan made by a Participant as may be permitted under Article V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Self-Employed Individual</B>&quot; means any individual
who has Earned Income for the taxable year from the trade or business with respect to which the Plan is established or who would
have had Earned Income but for the fact that the trade or business had no net profits for the taxable year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Settlement Date</B>&quot; of a Participant means
the date on which a Participant's interest under the Plan becomes distributable in accordance with Article XV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Special Annual Company Contribution</B>&quot; means
any Employer Contribution made to the Plan as provided in Article VI, other than Matching Contributions, Profit Sharing Contributions,
and Retirement Account Contributions, that is 100 percent vested when made and may be taken into account to satisfy the limitations
on 401(k) Contributions and/or Matching Contributions made by or on behalf of Highly Compensated Employees under Article VII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Sponsor</B>&quot; means Flushing Bank, and any
successor thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's &quot;<B>Spouse</B>&quot; means the person to
whom the Participant is legally married under the laws of the state or country in which the marriage originated, even if such marriage
is not recognized under the laws of the state or country in which the Participant resides.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Sub-Account</B>&quot; means any of the individual
sub-accounts of a Participant's Account that is maintained as provided in Article VIII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Trust</B>&quot; means the trust, custodial accounts,
annuity contracts, or insurance contracts maintained by the Trustee under the Trust Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Trust Agreement</B>&quot; means any agreement or
agreements entered into between the Sponsor and the Trustee relating to the holding, investment, and reinvestment of the assets
of the Plan, together with all amendments thereto and shall include any agreement establishing a custodial account, an annuity
contract, or an insurance contract (other than a life, health or accident, property, casualty, or liability insurance contract)
for the investment of assets if the custodial account or contract would, except for the fact that it is not a trust, constitute
a qualified trust under Code Section 401.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Trustee</B>&quot; means the trustee or any successor
trustee which at the time shall be designated, qualified, and acting under the Trust Agreement and shall include any insurance
company that issues an annuity or insurance contract pursuant to the Trust Agreement or any person holding assets in a custodial
account pursuant to the Trust Agreement. The Sponsor may designate a person or persons other than the Trustee to perform any responsibility
of the Trustee under the Plan, other than trustee responsibilities as defined in ERISA Section 405(c)(3), and the Trustee shall
not be liable for the performance of such person in carrying out such responsibility except as otherwise provided by ERISA. The
term Trustee shall include any delegate of the Trustee as may be provided in the Trust Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Trust Fund</B>&quot; means any fund maintained under
the Trust by the Trustee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>Valuation Date</B>&quot; means the date or dates
designated by the Sponsor and communicated in writing to the Trustee for the purpose of valuing the General Fund and each Investment
Fund and adjusting Accounts and Sub-Accounts hereunder, which dates need not be uniform with respect to the General Fund, each
Investment Fund, Account, or Sub-Account; provided, however, that the General Fund and each Investment Fund shall be valued and
each Account and Sub-Account shall be adjusted no less often than once annually. Unless the Plan Sponsor designates another date
or dates and communicates the designated date(s) to the Trustee, the Valuation Date under the Plan means each day a stock exchange
under the Plan is open for business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>Vesting Service</B>&quot; of an Employee means
the period or periods of service credited to him under the provisions of Article II for purposes of determining his vested interest
in his Employer Contributions Sub-Account, if Employer Contributions are provided for under either Article VI or Article XXII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.2</FONT></TD><TD>Interpretation</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Where required by the context, the noun, verb, adjective, and
adverb forms of each defined term shall include any of its other forms. Wherever used herein, the masculine pronoun shall include
the feminine, the singular shall include the plural, and the plural shall include the singular.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE II<BR>
SERVICE</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.1</FONT></TD><TD>Special Definitions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this Article, the following terms have the following
meanings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>continuous service</B>&quot; of an Employee means
the continuous service credited to him in accordance with the provisions of this Article.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>employment commencement date</B>&quot; of an employee
means the date he first completes an Hour of Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>maternity/paternity absence</B>&quot; means an Employee's
absence from employment with an Employer or a Related Employer because of the Employee's pregnancy, the birth of the Employee's
child, the placement of a child with the Employee in connection with the Employee's adoption of the child, or the caring for the
Employee's child immediately following the child's birth or adoption. An Employee's absence from employment will not be considered
a maternity/paternity absence unless the Employee furnishes the Administrator such timely information as may reasonably be required
to establish that the absence was for one of the purposes enumerated in this paragraph and to establish the number of days of absence
attributable to such purpose.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>reemployment commencement date</B>&quot; of an
Employee means the first date following a &quot;service break&quot; on which he again completes an Hour of Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>service break</B>&quot; with respect to an Employee
means any 12-consecutive-month period beginning on the Employee's &quot;severance date&quot; and anniversaries of his &quot;severance
date&quot; in which he does not complete an Hour of Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>severance date</B>&quot; of an Employee means the
earlier of (i) the date on which he retires, dies, or his employment with all Employers and Related Employers is otherwise terminated,
or (ii) the first anniversary of the first date of a period during which he is absent from work with all Employers and Related
Employers for any other reason; provided, however, that if he terminates employment with or is absent from work with all Employers
and Related Employers on account of service with the armed forces of the United States, he shall not incur a &quot;severance date&quot;
if he is eligible for reemployment rights under the Uniformed Services Employment and Reemployment Rights Act of 1994 and he returns
to work with an Employer or a Related Employer within the period during which he retains such reemployment rights; and provided,
further, that if an Employee is on a &quot;maternity/paternity absence&quot; beyond the first anniversary of the first day of such
absence, he shall not incur a &quot;severance date&quot; if he returns to employment before the second anniversary of the first
day of such absence but, if he does not return within such period, his &quot;severance date&quot; shall be the second anniversary
of the first date of such &quot;maternity/paternity absence&quot;; and provided, further, that if an Employee is on a leave of
absence granted by an Employer beyond the first anniversary of the first day of such absence, he shall not incur a &quot;severance
date&quot; if he returns to work with the Employer or a Related Employer at the expiration of such leave, but if he does not return
to work at such time, his &quot;severance date&quot; shall be the first anniversary of the first date of such absence.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.2</FONT></TD><TD>Crediting of Hours of Service</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Employee shall be credited with an Hour of Service for each
hour for which he is paid, or entitled to payment, for the performance of duties for an Employer, a Predecessor Employer, or any
Related Employer. Except as otherwise specifically provided in this Article II, Hours of Service shall not be credited for employment
with a corporation or business prior to the date such corporation or business becomes a Related Employer unless it is a Predecessor
Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.3</FONT></TD><TD>Crediting of &quot;Continuous Service&quot;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Employee shall be credited with &quot;continuous service&quot;
for the aggregate of the periods of time between his &quot;employment commencement date&quot; or any &quot;reemployment commencement
date&quot; and the &quot;severance date&quot; that next follows such &quot;employment commencement date&quot; or &quot;reemployment
commencement date&quot;; provided, however, that an Employee who has a &quot;reemployment commencement date&quot; within the 12-consecutive-month
period following the earlier of the first date of his absence or his &quot;severance date&quot; shall be credited with &quot;continuous
service&quot; for the period between his &quot;severance date&quot; and &quot;reemployment commencement date&quot;; and provided,
further, that the period between the first and second anniversary of the first date of a &quot;maternity/paternity absence&quot;
shall not be credited as &quot;continuous service&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.4</FONT></TD><TD>Eligibility Service</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Employee shall be credited with Eligibility Service equal
to his &quot;continuous service&quot;. An Employee's Eligibility Service shall be computed in full years by dividing the number
of days in his period(s) of &quot;continuous service&quot; by 365 and disregarding any fractional number.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, the Eligibility Service of an Employee who was
employed by Atlantic Liberty Savings, FA on June 29, 2006 and became an Employee of Flushing Savings Bank, FSB on June 30, 2006,
shall include his service with Atlantic Liberty Savings, FA.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.5</FONT></TD><TD>Vesting Service</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Vesting Service shall be determined in accordance with the following
provisions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>An Employee shall be credited with Vesting Service equal to his &quot;continuous service&quot;. An Employee&rsquo;s Vesting
Service shall be computed in full years by dividing the number of days in his period(s) of &quot;continuous service&quot; by 365
and disregarding any fractional number.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>In addition, the Vesting Service of an Employee who was employed by Atlantic Liberty Savings, FA on June 29, 2006 and became
an Employee of Flushing Savings Bank, FSB on June 30, 2006, shall include his service with Atlantic Liberty Savings, FA.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Notwithstanding the provisions of paragraphs (a) and (b), continuous service completed by an Employee prior to his attainment
of age 18 shall not be included in determining an Employee's years of Vesting Service.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>In addition, in the case of an Employee who was employed by New York Federal Savings Bank on the day prior to the acquisition
of New York Federal Savings Bank by Flushing Savings Bank, FSB and became an Employee of Flushing Savings Bank, FSB on the date
of such acquisition: (i) if he was fully vested in his accounts in the New York Federal Savings Bank 401(k) Profit Sharing Plan
(&ldquo;New York Federal Plan&rdquo;) on the date of such acquisition, he shall be fully vested in his Matching Contributions Sub-Accounts;
and (ii) if he was not fully vested in his accounts in the New York Federal Plan on the date of such acquisition, he shall be given
credit for his service with New York Federal Savings Bank for purposes of determining the vested percentage of his Matching Contributions
Sub-Accounts to the extent such service was recognized for vesting purposes under the New York Federal Plan immediately prior to
the acquisition.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.6</FONT></TD><TD>Crediting of Service on Transfer or Amendment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if as a result of a Plan amendment or a transfer from employment covered under another qualified plan maintained by an Employer
or a Related Employer, the service crediting method applicable to an Employee changes between the elapsed time method described
in Treasury Regulations Section 1.410(a)-7 and the Hours of Service method described in Department of Labor Regulations Sections
2530.200 through 2530.203, an affected Employee shall be credited with Eligibility and Vesting Service hereunder as provided in
Treasury Regulations Section 1.410(a)-7(f)(1).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE III<BR>
ELIGIBILITY</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.1</FONT></TD><TD>Eligibility</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Covered Employee who was eligible to make 401(k) Contributions
and Rollover Contributions under the Plan immediately prior to January 1, 2016 shall continue to be an Eligible Employee eligible
to make such contributions on January 1, 2016. Each other Covered Employee shall become an Eligible Employee eligible to make 401(k)
Contributions and Rollover Contributions as of the Enrollment Date on which he becomes a Covered Employee or, if later, the Enrollment
Date on which he attains age 21. Notwithstanding any other provision of the Plan, a Covered Employee shall not become an Eligible
Employee eligible to receive allocations of Matching, Profit Sharing, Special Annual Company or Retirement Account Contributions
until he satisfies the eligibility requirements of the following paragraph.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Covered Employee shall become an Eligible Employee eligible
to receive allocations of Matching, Profit Sharing, Special Annual Company, and Retirement Account Contributions as of the Enrollment
Date next following the calendar month in which the Covered Employee has both attained age 21 and completed one year of Eligibility
Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.2</FONT></TD><TD>Transfers of Employment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an Employee is transferred directly from employment with
an Employer or with a Related Employer in a capacity other than as a Covered Employee to employment as a Covered Employee, he shall
become an Eligible Employee (for all purposes of the Plan) as of the date he is so transferred if prior to such transfer date he
has met the eligibility requirements for Employer Contributions under Section 3.1. Otherwise, the eligibility of a person who is
so transferred to participate in the Plan shall be determined in accordance with Section 3.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.3</FONT></TD><TD>Reemployment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a person who terminated employment with an Employer and all
Related Employers is reemployed as a Covered Employee and if he had met the eligibility requirements for Employer Contributions
under Section 3.1 prior to his termination of employment, he shall again become an Eligible Employee (for all purposes of the Plan)
on the date he is reemployed. If such person was not an Eligible Employee prior to his termination of employment, but had satisfied
the requirements of Section 3.1 prior to such termination, he shall become an Eligible Employee as of the later of the date he
is reemployed or the date he would have become an Eligible Employee in accordance with the provisions of Section 3.1 if he had
continued employment as a Covered Employee. Otherwise, the eligibility of a person who terminated employment with an Employer and
all Related Employers and who is reemployed by an Employer or a Related Employer to participate in the Plan shall be determined
in accordance with Section 3.1 or 3.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.4</FONT></TD><TD>Notification Concerning New Eligible Employees</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Employer shall notify the Administrator as soon as practicable
of Employees becoming Eligible Employees as of any date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">3.5</FONT></TD><TD>Effect and Duration</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Upon becoming an Eligible Employee, a Covered Employee shall
be entitled to participate in the Plan with respect to those aspects of the Plan for which he is an Eligible Employee and shall
be bound by all the terms and conditions of the Plan and the Trust Agreement. A person shall continue as an Eligible Employee eligible
to make 401(k) Contributions and Rollover Contributions, and, if applicable, to participate in the allocation of Employer Contributions,
only so long as he continues employment as a Covered Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE IV<BR>
401(k) CONTRIBUTIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.1</FONT></TD><TD>401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Effective as of the date he becomes an Eligible Employee, each
Eligible Employee may elect, in accordance with rules prescribed by the Administrator, to have 401(k) Contributions made to the
Plan on his behalf by his Employer as hereinafter provided. An Eligible Employee's election shall include his authorization for
his Employer to reduce his Compensation and to make 401(k) Contributions on his behalf. An Eligible Employee who does not make
a timely election to have 401(k) Contributions made to the Plan as of the first Enrollment Date he becomes eligible to participate
shall be deemed to have elected a 0% reduction and may only change such deemed election pursuant to the provisions of this Article
for amending reduction authorizations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">401(k) Contributions on behalf of an Eligible Employee shall
commence as soon as administratively practicable after his election is effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.2</FONT></TD><TD>Amount of 401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The amount of 401(k) Contributions to be made each payroll period
on behalf of an Eligible Employee by his Employer shall be a percentage, expressed in the increments prescribed by the Administrator,
of the Eligible Employee's Compensation of not less than 1% nor more than 25%. In the event an Eligible Employee elects to have
his Employer make 401(k) Contributions on his behalf, his Compensation shall be reduced for each payroll period by the percentage
he elects to have contributed on his behalf to the Plan in accordance with the terms of his currently effective reduction authorization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.3</FONT></TD><TD>Catch-Up 401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Eligible Employee who is or will be age 50 or older by the
end of the taxable year may make Catch-Up 401(k) Contributions to the Plan in excess of the limits otherwise applicable to 401(k)
Contributions under the Plan, but not in excess of the dollar limit in effect under Code Section 414(v)(2)(B)(i) for the taxable
year ($5,500 for 2013). Otherwise applicable limits that do not apply to Catch-Up 401(k) Contributions include, but are not limited
to, the maximum dollar amount or percentage of Compensation limit specified in Section 4.2 or designated by the Administrator,
the Code Section 402(g) limit described in Article VII, the limit on 401(k) Contributions made on behalf of Highly Compensated
Employees, and the Code Section 415 limit on annual additions described in Article VII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant elects to make Catch-Up 401(k) Contributions,
his total 401(k) Contributions, including Catch-Up 401(k) Contributions, for any payroll period shall not exceed 75% of his Compensation
for such payroll period, or such other higher limit as may be prescribed by the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the maximum dollar amount or percentage of Compensation limit
specified in Section 4.2 or by the Administrator changes during the Plan Year, the applicable limit under Section 4.2 for purposes
of determining Catch-Up 401(k) Contributions for an Eligible Employee for such Plan Year shall be the sum of the dollar amounts
of the limits applicable to the Eligible Employee for each portion of the Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.4</FONT></TD><TD>Contributions Limited to Effectively Available Compensation</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan or of an Eligible
Employee's salary reduction authorization, in no event will 401(k) Contributions, including Catch-Up 401(k) Contributions, be made
for a payroll period in excess of an Eligible Employee's &quot;effectively available&quot; Compensation. Effectively available
Compensation means the Compensation remaining after all other required amounts have been withheld, e.g., tax withholding, withholding
for contributions to a cafeteria plan under Code Section 125, etc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.5</FONT></TD><TD>Amendments to Reduction Authorization</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Eligible Employee may elect, in the manner prescribed by
the Administrator, to change the amount of his future Compensation that his Employer contributes on his behalf as 401(k) Contributions.
An Eligible Employee may amend his reduction authorization at such time or times during the Plan Year as the Administrator may
prescribe by giving such number of days advance notice of his election as the Administrator may require. An Eligible Employee who
amends his reduction authorization shall be limited to selecting an amount of his Compensation that is otherwise permitted under
this Article IV. 401(k) Contributions shall be made on behalf of such Eligible Employee by his Employer pursuant to his properly
amended reduction authorization commencing as soon as administratively practicable after such amendment is effective, until otherwise
altered or terminated in accordance with the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.6</FONT></TD><TD>Suspension of 401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Eligible Employee on whose behalf 401(k) Contributions are
being made may elect, in the manner prescribed by the Administrator, to have such contributions suspended at any time by giving
such number of days advance notice of his election as the Administrator may require. Any such voluntary suspension shall take effect
as soon as administratively practicable after the expiration of the required notice period and shall remain in effect until 401(k)
Contributions are resumed as hereinafter set forth.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.7</FONT></TD><TD>Resumption of 401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Eligible Employee who has voluntarily suspended his 401(k)
Contributions may elect, in the manner prescribed by the Administrator, to have such contributions resumed. An Eligible Employee
may make such election at such time or times during the Plan Year as the Administrator may prescribe, by giving such number of
days advance notice of his election as the Administrator may require.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.8</FONT></TD><TD>Delivery of 401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As soon after the date an amount would otherwise be paid to
an Eligible Employee as it can reasonably be separated from Employer assets, each Employer shall cause to be delivered to the Trustee
all 401(k) Contributions attributable to such amounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">401(k) Contributions shall be made in cash unless the Participant
has elected that they be invested in the Employer Stock Investment Fund, in which case they shall be made in cash or shares of
Employer Stock, in the discretion of the Sponsor. For purposes of determining the amount of Employer Stock to be delivered as contributions,
such Employer Stock shall be valued at the Closing Price of the Employer Stock on the Valuation Date chosen by the Sponsor for
purposes of such contribution, which Valuation Date shall not be more than ten business days prior to the making of such contribution.
The shares of Employer Stock delivered to the Trustee may be authorized but unissued shares, treasury shares, or shares held in
an employee benefit trust established by an Employer or a Related Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In no event shall an Employer deliver 401(k) Contributions to
the Trustee on behalf of an Eligible Employee prior to the date the Eligible Employee performs the services with respect to which
the 401(k) Contribution is being made, unless such pre-funding is to accommodate a bona fide administrative concern and is not
for the principal purpose of accelerating deductions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.9</FONT></TD><TD>Vesting of 401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's vested interest in his 401(k) Contributions
Sub-Account shall be at all times 100%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE V<BR>
AFTER-TAX AND ROLLOVER CONTRIBUTIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.1</FONT></TD><TD>No After-Tax Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">There shall be no After-Tax Contributions made to the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.2</FONT></TD><TD>Rollover Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to any restrictions contained in this Article, an Eligible
Employee who is eligible to receive or receives an &quot;eligible rollover distribution,&quot; within the meaning of Code Section
402(c)(4), or a distribution from an individual retirement account or annuity that is eligible for rollover to the Plan in accordance
with the provisions of Code Section 408(d)(3) may elect to make a Rollover Contribution to the Plan. The Administrator shall require
an Eligible Employee to provide it with such information as it deems necessary or desirable to show that he is entitled to roll
over such distribution to a qualified retirement plan. Certification by the Eligible Employee making a Rollover Contribution shall
be conclusive as to the eligibility for roll over into the Plan of the amount presented as a Rollover Contribution on the Eligible
Employee's behalf. An Eligible Employee shall make a Rollover Contribution to the Plan by delivering or causing to be delivered
to the Trustee the cash that constitutes the Rollover Contribution amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.3</FONT></TD><TD>Direct Rollovers to Plan</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan will accept &quot;eligible rollover distributions&quot;
that are rolled over directly to the Plan (&quot;direct rollovers&quot;) from the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>a qualified plan described in Code Section 401(a) or 403(a), excluding amounts attributable to designated Roth contributions,
as described in Code Section 402A, and after-tax employee contributions;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an annuity contract described in Code Section 403(b), excluding amounts attributable to designated Roth contributions, as described
in Code Section 402A, and after-tax employee contributions;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency
or instrumentality of a state or political subdivision of a state, excluding amounts attributable to designated Roth contributions,
as described in Code Section 402A; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an individual retirement account or annuity described in Code Section 408(a) or 408(b), excluding amounts attributable to designated
Roth contributions, as described in Code Section 402A, and after-tax employee contributions.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.4</FONT></TD><TD>Participant Rollovers to Plan</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan will accept &quot;eligible rollover distributions&quot;
that are first distributed to an Eligible Employee (&quot;participant rollovers&quot;) from the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>a qualified plan described in Code Section 401(a) or 403(a), excluding amounts attributable to designated Roth contributions,
as described in Code Section 402A, and after-tax employee contributions;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an annuity contract described in Code Section 403(b), excluding amounts attributable to designated Roth contributions, as described
in Code Section 402A, and after-tax employee contributions;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an eligible plan under Code Section 457(b) which is maintained by a state, political subdivision of a state, or any agency
or instrumentality of a state or political subdivision of a state, excluding amounts attributable to designated Roth contributions,
as described in Code Section 402A; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>an individual retirement account or annuity described in Code Section 408(a) or 408(b), excluding amounts attributable to designated
Roth contributions, as described in Code Section 402A, and after-tax employee contributions.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Eligible Employee who received a distribution that he is
rolling over to the Plan, must deliver the cash constituting his Rollover Contribution to the Trustee within 60 days of receipt
of the eligible rollover distribution. Such delivery must be made in the manner prescribed by the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.5</FONT></TD><TD>Restrictions on Rollover Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Rollover Contributions to the Plan are subject to the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the Plan shall not accept a Rollover Contribution of any promissory note attributable to a plan loan; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>a rollover may not include designated Roth contributions, as described in Code Section 402A, or after-tax employee contributions.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.6</FONT></TD><TD>Vesting of Rollover Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's vested interest in his Rollover Contributions
Sub-Account shall be at all times 100%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE VI<BR>
EMPLOYER CONTRIBUTIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.1</FONT></TD><TD>Contribution Period</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Contribution Periods for Employer Contributions shall be
as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The Contribution Period for Matching Contributions under the Plan is each payroll period.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The Contribution Period for Profit Sharing Contributions under the Plan is each Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>The Contribution Period for Retirement Account Contributions under the Plan is each Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>The Contribution Period for Special Annual Company Contributions under the Plan is each Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.2</FONT></TD><TD>Amount and Allocation of Profit Sharing Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Employer shall make a Profit Sharing Contribution to the
Plan for the Contribution Period in such amount (if any) as may be determined by the Sponsor in its discretion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any Profit Sharing Contribution made for a Contribution Period
shall be allocated among the Eligible Employees during the Contribution Period who have met the allocation requirements for Profit
Sharing Contributions described in this Article. The allocable share of each such Eligible Employee in the Profit Sharing Contribution
shall be in the ratio which his Compensation from the Employers for the Contribution Period bears to the aggregate of such Compensation
for all such Eligible Employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
an Eligible Employee's Compensation for any portion of a Contribution Period during which he was not an Eligible Employee with
respect to Profit Sharing Contributions shall be excluded in determining the allocation of any Profit Sharing Contribution made
for the Contribution Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.3</FONT></TD><TD>Amount and Allocation of Retirement Account Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Employer shall make a Retirement Account Contribution to
the Plan for the Contribution Period on behalf of each of its Eligible Employees during the Contribution Period who has met the
allocation requirements for Retirement Account Contributions described in this Article. The amount of such Retirement Account Contribution
shall be equal to 4% of the Compensation paid to such Eligible Employee for the Contribution Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
an Eligible Employee's Compensation for any portion of a Contribution Period during which he was not an Eligible Employee with
respect to Retirement Account Contributions shall be excluded in determining the Eligible Employee's Retirement Account Contribution
for the Contribution Period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.4</FONT></TD><TD>Special Annual Company Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Employer shall make a Special Annual Company Contribution
to the Plan for the Contribution Period in such amount (if any) as may be determined by the Sponsor in its discretion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Special Annual Company Contributions cannot be taken into account
for the ADP Test under Section 7.4 or the ACP Test under Section 7.7 for any Plan Year for which the prior year testing method
is used in applying such test unless such contributions are made by the end of the 12-month period following the applicable &quot;testing
year&quot; (as defined in Section 7.1) (i.e., by the end of the Plan Year being tested).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.5</FONT></TD><TD>Allocation of Special Annual Company Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any Special Annual Company Contribution made for a Contribution
Period shall be allocated among the Eligible Employees during the Contribution Period who have met the allocation requirements
for Special Annual Company Contributions described in this Article, other than any such Eligible Employee who is a Highly Compensated
Employee. The allocable share of each such Eligible Employee in the Special Annual Company Contribution shall be in the ratio which
his Compensation from the Employer for the Plan Year bears to the aggregate of such Compensation for all such Eligible Employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.6</FONT></TD><TD>Amount and Allocation of Matching Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Employer shall make a Matching Contribution to the Plan
for each Contribution Period on behalf of each of its Eligible Employees during the Contribution Period who has met the allocation
requirements for Matching Contributions described in this Article.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The amount of such Matching Contribution shall be equal to 50%
of the 401(k) Contributions made for the Contribution Period on behalf of such Eligible Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">50% of an Eligible Employee's Matching Contribution for a Contribution
Period shall be allocated to his Matching Contributions A Sub-Account and the remaining 50% shall be allocated to his Matching
Contributions B Sub-Account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.7</FONT></TD><TD>Limits on Matching Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of this Article to the contrary,
Matching Contributions shall not be made with respect to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>401(k) Contributions that exceed 6% of the Eligible Employee's Compensation for a Contribution Period; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Catch-Up 401(k) Contributions.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.8</FONT></TD><TD>Verification of Amount of Employer Contributions by the Sponsor</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Sponsor shall verify the amount of Employer Contributions
to be made by each Employer in accordance with the provisions of the Plan. Notwithstanding any other provision of the Plan to the
contrary, the Sponsor shall determine the portion of the Employer Contribution to be made by each Employer with respect to a Covered
Employee who transfers from employment with one Employer as a Covered Employee to employment with another Employer as a Covered
Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.9</FONT></TD><TD>Payment of Employer Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Employer Contributions made for a Contribution Period shall
be paid to the Trustee within the period of time required under the Code in order for the contribution to be deductible by the
Employer in determining its Federal income taxes for the Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Matching Contributions, Retirement Account Contributions, Profit
Sharing Contributions, and Special Annual Company Contributions shall be made in cash or shares of Employer Stock, in the discretion
of the Sponsor. For purposes of determining the amount of Employer Stock to be delivered as contributions, such Employer Stock
shall be valued at the Closing Price of the Employer Stock on the Valuation Date chosen by the Sponsor for purposes of such contribution,
which Valuation Date shall not be more than ten business days prior to the making of such contribution. The shares of Employer
Stock delivered to the Trustee may be authorized but unissued shares, treasury shares, or shares held in an employee benefit trust
established by an Employer or a Related Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In no event shall an Employer deliver Matching Contributions
to the Trustee on behalf of an Eligible Employee prior to the date the Eligible Employee performs the services with respect to
which the Matching Contribution is being made, unless such pre-funding is to accommodate a bona fide administrative concern and
is not for the principal purpose of accelerating deductions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.10</FONT></TD><TD>Allocation Requirements for Employer Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Eligible Employee shall be eligible to receive an allocation
of Employer Contributions under this Article only if he satisfies any requirements specified in the applicable contribution Section
and also meets the requirements of this Section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>A person who was an Eligible Employee with respect to Profit Sharing Contributions at any time during a Contribution Period
shall be eligible to receive an allocation of any Profit Sharing Contributions for such Contribution Period only if he is an Employee
of an Employer or a Related Employer as of the last day of the Contribution Period.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>A person who was an Eligible Employee with respect to Retirement Account Contributions at any time during a Contribution Period
shall be eligible to receive an allocation of Retirement Account Contributions for such Contribution Period only if he is an Employee
of an Employer or a Related Employer as of the last day of the Contribution Period.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>A person who was an Eligible Employee with respect to Matching Contributions at any time during a Contribution Period shall
be eligible to receive an allocation of any Matching Contributions for such Contribution Period.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>A person who was an Eligible Employee with respect to Special Annual Company Contributions at any time during a Contribution
Period shall be eligible to receive an allocation of Special Annual Company Contributions for such Contribution Period only if
he is employed as a Covered Employee as of the last day of the Contribution Period.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.11</FONT></TD><TD>Exceptions to Allocation Requirements for Employer Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
the last day allocation requirement for Profit Sharing Contributions and Retirement Account Contributions described in Sections
6.10(a) and (b) above shall not apply to an Eligible Employee who terminates employment with the Employers and all Related Employers
during the Contribution Period on or after his Normal or Early Retirement Date or because of death or having become Disabled.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.12</FONT></TD><TD>Vesting of Employer Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's vested interest in his Special Annual Company
Contributions Sub-Account shall be at all times 100 percent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's vested interest in his Profit Sharing, Matching,
and Retirement Account Contributions Sub-Accounts shall be determined in accordance with the following schedule:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 50%; border: Black 1pt solid; text-align: center"><B>Years of Vesting Service</B></TD>
    <TD STYLE="width: 50%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><B>Vested Interest</B></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">Less than 1</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">0%</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">1, but less than 2</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">20%</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">2, but less than 3</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">40%</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">3, but less than 4</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">60%</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">4, but less than 5</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">80%</TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; text-align: center">5 or more</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">100%</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, the vested interest of a Participant
whose employment with the Employers and all Related Employers terminated before March 30, 2007 shall be determined in accordance
with the terms of the Plan in effect when he terminated employment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.13</FONT></TD><TD>100% Vesting Events</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if a Participant is employed by an Employer or a Related Employer on his Normal Retirement Date, his Early Retirement Date, the
occurrence of a Change of Control, the date he dies, or the date he becomes Disabled, his vested interest in his full Employer
Contributions Sub-Account shall be 100%, without regard to the number of his years of Vesting Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.14</FONT></TD><TD>Changes to Vesting Schedule</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If there is a direct or indirect amendment to the vesting schedule
applicable to a Participant's Employer Contributions Sub-Account that affects the computation of a Participant's vested interest
in his Employer Contributions Sub-Account, the following special rules shall apply:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>In no event shall a Participant's vested interest in his Employer Contributions Sub-Account accrued as of the later of (i)
the effective date of such amendment or (ii) the date such amendment is adopted, be less than his vested interest in his Employer
Contributions Sub-Account immediately prior to such date.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>In no event shall a Participant's vested interest in his Employer Contributions Sub-Account accrued as of the later of (i)
the effective date of such amendment or (ii) the date such amendment is adopted, be determined on and after the effective date
of such amendment under a vesting schedule that is more restrictive than the vesting schedule applicable to such Employer Contributions
Sub-Account immediately prior to the effective date of such amendment.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Any Participant with 3 or more years of Vesting Service shall have a right to have his vested interest in his Employer Contributions
Sub-Account (including amounts accrued following the effective date of such amendment) continue to be determined under the vesting
provisions in effect prior to the amendment rather than under the new vesting provisions, unless the vested interest of the Participant
in his Employer Contributions Sub-Account under the Plan as amended is not at any time less than such vested interest determined
without regard to the amendment. A Participant shall exercise his right under this Section by giving written notice of his exercise
thereof to the Administrator within 60 days after the latest of (i) the date he receives notice of the amendment from the Administrator,
(ii) the effective date of the amendment, or (iii) the date the amendment is adopted.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.15</FONT></TD><TD>Forfeitures to Reduce Employer Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
the amount of the Employer Contribution required under this Article for a Plan Year shall be reduced by the amount of any forfeitures
occurring during the Plan Year or any prior Plan Year that are not used to pay Plan expenses and that are applied against Employer
Contributions as provided in Article VII, XIV or XV, as applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE VII<BR>
LIMITATIONS ON CONTRIBUTIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.1</FONT></TD><TD>Special Definitions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this Article, the following terms have the following
meanings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>annual addition</B>&quot; with respect to a Participant
for a &quot;limitation year&quot; means the sum of the following amounts credited to the Participant&rsquo;s account(s) for the
&quot;limitation year&quot;:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>all employer contributions credited to the Participant's account for the &quot;limitation year&quot; under any qualified defined
contribution plan maintained by an Employer or a Related Employer, including &quot;elective contributions&quot; (other than &quot;elective
contributions&quot; to an eligible deferred compensation plan under Code Section 457) and amounts attributable to forfeitures applied
to reduce the employer's contribution obligation, but excluding &quot;catch-up contributions&quot;;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>all &quot;employee contributions&quot; credited to the Participant's account for the &quot;limitation year&quot; under any
qualified defined contribution plan maintained by an Employer or a Related Employer or any qualified defined benefit plan maintained
by an Employer or a Related Employer if either separate accounts are maintained under the defined benefit plan with respect to
such employee contributions or such contributions are mandatory employee contributions within the meaning of Code Section 411(c)(2)(C)
(without regard to whether the plan is subject to the provisions of Code Section 411);</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>all forfeitures credited to the Participant's account for the &quot;limitation year&quot; under any qualified defined contribution
plan maintained by the Employer or a Related Employer;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>all amounts credited for the &quot;limitation year&quot; to an individual medical benefit account, as described in Code Section
415(l)(2), established for the Participant as part of a pension or annuity plan maintained by the Employer or a Related Employer;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(e)</TD><TD>if the Participant is a key employee, as defined in Code Section 419A(d)(3), all amounts derived from contributions paid or
accrued after December 31, 1985, in taxable years ending after that date, that are attributable to post-retirement medical benefits
credited for the &quot;limitation year&quot; to the Participant's separate account under a welfare benefit fund, as defined in
Code Section 419(e), maintained by the Employer or a Related Employer; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(f)</TD><TD>all amounts credited to the Participant for the &quot;limitation year&quot; under a simplified employee pension.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, any restorative payment made
to a plan by an Employer or a Related Employer to make up for losses to the plan resulting from the action or non-action of a fiduciary
for which there is a reasonable risk of liability for a breach of fiduciary duty under ERISA or other applicable federal or state
law shall not be treated as an annual addition provided that similarly situated participants are treated similarly with respect
to the restorative payment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except as otherwise specifically provided below, an amount will
be treated as credited to a Participant's account for a &quot;limitation year&quot; if such amount is both (1) allocated to the
Participant's account as of a date within such &quot;limitation year&quot; (provided that if allocation of an amount is contingent
upon the satisfaction of a future condition, such amount shall not be treated as allocated for purposes of determining &quot;annual
additions&quot; for a &quot;limitation year&quot; until the date all such conditions are satisfied) and (2) actually contributed
to the account within the applicable period described herein. If contributions are made after the end of the applicable period,
they shall be treated as credited to the Participant's account for the &quot;limitation year&quot; in which they are made. The
applicable period for making &quot;employee contributions&quot; is within 30 days of the close of the &quot;limitation year.&quot;
The applicable period for making employer contributions is: (i) for contributions by a taxable entity, within 30 days of the close
of the period described in Code Section 404(a)(6), as applicable to the entity's taxable year with or within which the &quot;limitation
year&quot; ends; or (ii) for contributions by a non-taxable entity (including a governmental employer) within 15 days of the last
day of the 10th calendar month following the end of the calendar year or fiscal year (as applicable, based on how the entity maintains
its books) with or within which the &quot;limitation year&quot; ends.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Forfeitures re-allocated to a Participant's account are treated
as credited to the Participant's account for the &quot;limitation year&quot; in which they are allocated to such account. Corrective
contributions and contributions required by reason of qualified military service (as defined in Code Section 414(u)) are treated
as &quot;annual additions&quot; for the &quot;limitation year&quot; to which they relate, rather than the &quot;limitation year&quot;
in which they are made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>catch-up contribution</B>&quot; means any elective
deferral, as defined in Code Section 414(v)(2)(C), that is treated as a catch-up contribution in accordance with the provisions
of Code Section 414(v).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>contribution percentage</B>&quot; with respect
to an &quot;eligible participant&quot; for a particular Plan Year means the ratio of the sum of the included contributions, described
below, to the &quot;eligible participant's&quot; &quot;test compensation&quot; for such Plan Year. Contributions made on behalf
of an &quot;eligible participant&quot; for the Plan Year that are used in computing the &quot;eligible participant's&quot; &quot;contribution
percentage&quot; include the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Matching Contributions, except as specifically provided below;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>as directed by the Administrator, 401(k) Contributions, excluding Catch-Up 401(k) Contributions, to the extent such 401(k)
Contributions are not included in determining the &quot;eligible participant's&quot; &quot;deferral percentage&quot; for such Plan
Year, except to the extent necessary to demonstrate satisfaction of the requirement of Treas. Reg. &sect; 1.401(m)-2(a)(6)(ii);
and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>as directed by the Administrator, Special Annual Company Contributions, to the extent such Special Annual Company Contributions
are not included in determining the &quot;eligible participant's&quot; &quot;deferral percentage&quot; for such Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, the following Matching Contributions
are not included in computing an &quot;eligible participant's&quot; &quot;contribution percentage&quot; for a Plan Year:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Matching Contributions that are forfeited because they relate to 401(k) Contributions that are distributed as &quot;excess
contributions&quot;, &quot;excess deferrals&quot;, or because they exceed the Code Section 402(g) limit;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>contributions to the Plan made pursuant to Code Section 414(u) that are treated as Matching Contributions; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Matching Contributions that are forfeited because they relate to 401(k) Contributions that are re-characterized as Catch-Up
401(k) Contributions.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Matching Contributions in excess of 100% of the 401(k) Contributions
of an &quot;eligible participant&quot; who is not a Highly Compensated Employee for a Plan Year shall not be used in computing
such &quot;eligible participant's&quot; &quot;contribution percentage&quot; for the Plan Year to the extent that such Matching
Contributions exceed the greater of (i) 5% of the &quot;eligible participant's&quot; &quot;test compensation&quot; for the Plan
Year or (ii) the product of 2 times the Plan's &quot;representative match rate&quot; multiplied by the &quot;eligible participant's&quot;
401(k) Contributions for the Plan Year. The Plan's &quot;representative match rate&quot; is the lowest &quot;match rate&quot; of
any &quot;eligible participant&quot; who is not a Highly Compensated Employee for the Plan Year in either (i) the group consisting
of half of all &quot;eligible participants&quot; who are not Highly Compensated Employees for the Plan Year and who make 401(k)
Contributions for the Plan Year, or (ii) the group of all &quot;eligible participants&quot; who are not Highly Compensated Employees
for the Plan Year and who are employed by the Employer or a Related Employer on the last day of the Plan Year and who make 401(k)
Contributions for the Plan Year, whichever results in the greater amount. An &quot;eligible participant's &quot;match rate&quot;
means the Matching Contributions made on behalf of the &quot;eligible participant&quot; for the Plan Year divided by the &quot;eligible
participant's&quot; 401(k) Contributions for the Plan Year; provided, however, that if Matching Contributions are made at different
rates for different levels of Compensation, the &quot;match rate&quot; shall be determined assuming 401(k) Contributions equal
to 6% of &quot;test compensation&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To be included in computing an &quot;eligible participant's&quot;
&quot;contribution percentage&quot; for a Plan Year, contributions must be allocated to the &quot;eligible participant's&quot;
Account as of a date within such Plan Year and must be made to the Plan before the end of the 12-month period immediately following
the Plan Year to which the contributions relate. For Plan Years in which the prior year testing method is used in applying the
nondiscrimination requirements applicable to Matching Contributions, contributions used in computing the &quot;contribution percentage&quot;
for the &quot;testing year&quot; of a non-Highly Compensated Employee must be made before the last day of the Plan Year for which
the test is being applied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an Employer elects to change from the current year testing
method to the prior year testing method, the following shall not be included in computing a non-Highly Compensated Employee's &quot;contribution
percentage&quot; for the Plan Year immediately preceding the Plan Year in which the prior year testing method is first effective:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>401(k) Contributions that were included in computing the &quot;eligible participant's&quot; &quot;contribution percentage&quot;
under the current year method for such immediately preceding Plan Year; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Special Annual Company Contributions that were included in computing the &quot;eligible participant's&quot; &quot;deferral
percentage&quot; or &quot;contribution percentage&quot; under the current year method for such immediately preceding Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The determination of an &quot;eligible participant's&quot; &quot;contribution
percentage&quot; shall be made after any reduction required to satisfy the Code Section 415 limitations is made as provided in
this Article VII and shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>deferral percentage</B>&quot; with respect to an
Eligible Employee for a particular Plan Year means the ratio of the sum of the included contributions, described below, to the
Eligible Employee's &quot;test compensation&quot; for such Plan Year. Contributions made on behalf of an Eligible Employee for
the Plan Year that are used in computing the Eligible Employee's &quot;deferral percentage&quot; include the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>401(k) Contributions, except as specifically provided below; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>as directed by the Administrator, Special Annual Company Contributions, to the extent such Special Annual Company Contributions
are not included in determining the Eligible Employee's &quot;contribution percentage&quot; for such Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, the following 401(k) Contributions
are not included in computing an Eligible Employee's &quot;deferral percentage&quot; for a Plan Year:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>401(k) Contributions that are distributed to a non-Highly Compensated Employee in accordance with the provisions of Section
7.2 because they exceed the Code Section 402(g) limit;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>contributions made to the Plan pursuant to Code Section 414(u) that are treated as 401(k) Contributions;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Catch-Up 401(k) Contributions; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>401(k) Contributions that are included in determining an Eligible Employee's &quot;contribution percentage&quot; for the Plan
Year, except to the extent necessary to demonstrate satisfaction of the requirement of Treas. Reg. &sect; 1.401(m)-2(a)(6)(ii).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To be included in computing an Eligible Employee's &quot;deferral
percentage&quot; for a Plan Year, contributions must be allocated to the Eligible Employee's Account as of a date within such Plan
Year and be made to the Plan before the end of the 12-month period immediately following the Plan Year to which the contributions
relate. For Plan Years in which the prior year testing method is used in applying the ADP test, contributions used in computing
the &quot;deferral percentage&quot; for the &quot;testing year&quot; of a non-Highly Compensated Employee must be made before the
last day of the Plan Year for which the test is being applied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">401(k) Contributions included in computing an Eligible Employee's
&quot;deferral percentage&quot; for a Plan Year must relate to Compensation that either (i) would have been received by the Eligible
Employee in such Plan Year or (ii) is attributable to services performed by the Eligible Employee in such Plan Year and would have
been received by the Eligible Employee within 2 1/2 months of the close of such Plan Year. The Administrator shall direct, in accordance
with uniform and non-discriminatory rules, whether 401(k) Contributions related to Compensation described in (ii) shall be included
in an Eligible Employee's &quot;deferral percentage&quot; for the Plan Year in which the services were performed or for the Plan
Year in which the Compensation would have been received, provided that such 401(k) Contributions shall not be included in an Eligible
Employee's &quot;deferral percentage&quot; for both such Plan Years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an Employer elects to change from the current year testing
method to the prior year testing method, the following shall not be included in computing a non-Highly Compensated Employee's &quot;deferral
percentage&quot; for the Plan Year immediately preceding the Plan Year in which the prior year testing method is first effective:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>401(k) Contributions that were included in computing the Eligible Employee's &quot;contribution percentage&quot; under the
current year method for such immediately preceding Plan Year; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Special Annual Company Contributions that were included in computing the Eligible Employee's &quot;deferral percentage&quot;
or &quot;contribution percentage&quot; under the current year method for such immediately preceding Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The determination of an Eligible Employee's &quot;deferral percentage&quot;
shall be made after any reduction required to satisfy the Code Section 415 limitations is made as provided in this Article VII
and shall satisfy such other requirements as may be prescribed by the Secretary of the Treasury.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>elective contribution</B>&quot; means any employer
contribution made to a plan maintained by an Employer or a Related Employer on behalf of a Participant in lieu of cash compensation
pursuant to his election (whether such election is an active election or a passive election) to defer under any qualified CODA
as described in Code Section 401(k), any simplified employee pension cash or deferred arrangement as described in Code Section
402(h)(1)(B), or any plan as described in Code Section 501(c)(18), and any contribution made on behalf of the Participant by an
Employer or a Related Employer for the purchase of an annuity contract under Code Section 403(b) pursuant to a salary reduction
agreement. For purposes of applying the limitations described in this Article VII, the term &quot;elective contribution&quot; includes
designated Roth contributions and excludes &quot;catch-up contributions&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>elective 401(k) contribution</B>&quot; means any
employer contribution made to a plan maintained by an Employer or a Related Employer on behalf of a Participant in lieu of cash
compensation pursuant to his election (whether such election is an active election or a passive election) to defer under any qualified
CODA as described in Code Section 401(k) including a designated Roth contribution. For purposes of applying the limitations described
in this Article VII, the term &quot;elective 401(k) contribution&quot; excludes &quot;catch-up contributions&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>eligible participant</B>&quot; means any Eligible
Employee who is eligible to participate in the allocation of Matching Contributions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, the following Employees shall
not be included as &quot;eligible participants&quot;:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Eligible Employees who are covered by a collective bargaining agreement between their Employer and employee representatives
if retirement benefits were the subject of good faith bargaining</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>employee contribution</B>&quot; means any employee
after-tax contribution allocated to an Eligible Employee's account under any qualified plan of an Employer or a Related Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>excess aggregate contribution</B>&quot; means any
contribution made to the Plan on behalf of a Highly Compensated Employee that exceeds the limitations described in Section 7.7.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>excess contribution</B>&quot; means any contribution
made to the Plan on behalf of a Highly Compensated Employee that exceeds the limitations described in Section 7.4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An &quot;<B>excess deferral</B>&quot; with respect to a Participant
means that portion of a Participant's 401(k) Contributions, excluding Catch-Up 401(k) Contributions, for his taxable year that,
when added to amounts deferred for such taxable year under other plans or arrangements described in Code Section 401(k), 408(k),
or 403(b) (other than any such plan or arrangement that is maintained by an Employer or a Related Employer and excluding any &quot;catch-up
contributions&quot;), would exceed the dollar limit imposed under Code Section 402(g) as in effect on January 1 of the calendar
year in which such taxable year begins and is includible in the Participant's gross income under Code Section 402(g).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>415 compensation</B>&quot; of a Participant for
any &quot;limitation year&quot; means the Participant's wages within the meaning of Code Section 3401(a) (for purposes of income
tax withholding at the source) paid to him by an Employer or a Related Employer, determined without regard to any rules that limit
compensation included in wages based on the nature or location of the employment or services performed, plus all other payments
of compensation to the Participant by the Employer or a Related Employer(in the course of its trade or business) for which the
Employer or Related Employer is required to furnish the Participant a written statement under Code Sections 6041(d), 6051(a)(3)
and 6052.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&quot;415 compensation&quot; also includes (i) any elective
deferral, as defined in Code Section 402(g)(3) and (ii) any amount contributed or deferred by the Employer or Related Employer
at the Participant's election which is not includable in the Participant's gross income by reason of Code Section 125, 132(f)(4),
or 457, provided that any such amount is attributable to compensation that would otherwise be included in &quot;415 compensation&quot;
as defined above. For purposes of this paragraph, amounts under a group health plan that a Participant cannot receive in cash in
lieu of coverage under the group health plan because the Participant cannot certify that he has other health coverage will nevertheless
be deemed to be excluded from the Participant's taxable income pursuant to Code Section 125.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if a Participant is absent from employment as a Covered Employee to perform service in the uniformed services (as defined in Chapter
43 of Title 38 of the United States Code), his &quot;415 compensation&quot; will include any &quot;differential pay&quot;, as defined
hereunder, he receives or is entitled to receive from his Employer. For purposes of this paragraph, &quot;differential pay&quot;
means any payment made to the Participant by the Employer after December 31, 2008, with respect to a period during which the Participant
is performing service in the uniformed services (as defined in Chapter 43 of Title 38 of the United States Code) while on active
duty for a period of more than 30 days that represents all or a portion of the wages the Participant would have received if he
had continued employment with the Employer as an Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant has a severance from employment (as defined
in Treasury Regulations Section 1.415(a)-1(f)(5)) with the Employer and all Related Employers, &quot;415 compensation&quot; does
not include amounts received by the Participant following such severance from employment except amounts paid before the later of
(a) the close of the &quot;limitation year&quot; in which the Participant's severance from employment occurs or (b) within 2 &frac12;
months of such severance if such amounts:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>would otherwise have been paid to the Participant in the course of his employment, are regular compensation for services during
the Participant's regular working hours, compensation for services outside the Participant's regular working hours (such as overtime
or shift differential pay), commissions, bonuses, or other similar compensation, and would have been included in the Participant's
&quot;415 compensation&quot; if he had continued in employment.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>are payments for accrued bona fide sick, vacation or other leave, but only if the Participant would have been able to use such
leave if his employment had continued and such amounts would have been includable in &quot;415 compensation&quot; if his employment
had continued.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>are received by the Participant pursuant to a non-qualified, unfunded deferred compensation plan, but only if the Participant
would have received such payments at the same time if he had continued in employment and such payments would have been included
in &quot;415 compensation&quot; if his employment had continued and only to the extent the payments are includable in the Participant's
gross income.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this subsection, a Participant will not be considered
to have incurred a severance from employment if his new employer continues to maintain the plan with respect to such Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To be included in a Participant's &quot;415 compensation&quot;
for a particular &quot;limitation year&quot;, an amount must have been received by the Participant (or would have been received,
but for the Participant's election (or deemed election) under Code Section 125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k),
or 457(b)) within such &quot;limitation year&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In no event, however, shall the &quot;415 compensation&quot;
of a Participant taken into account under the Plan for any &quot;limitation year&quot; exceed the limit in effect under Code Section
401(a)(17) ($255,000 for &quot;limitation years&quot; beginning in 2013, subject to adjustment annually as provided in Code Sections
401(a)(17)(B) and 415(d); provided, however, that the dollar increase in effect on January 1 of any calendar year, if any, is effective
for &quot;limitation years&quot; beginning in such calendar year). If the &quot;415 compensation&quot; of a Participant is determined
over a period of time that contains fewer than 12 calendar months, then the annual compensation limitation described above shall
be adjusted with respect to that Participant by multiplying the annual compensation limitation in effect for the Plan Year by a
fraction the numerator of which is the number of full months in the period and the denominator of which is 12; provided, however,
that no proration is required for a Participant who is covered under the Plan for fewer than 12 months. Notwithstanding the foregoing,
solely for purposes of determining whether an Employee is a Highly Compensated Employee or a &quot;key employee&quot; for purposes
of Article XXII, the Employee's &quot;415 compensation&quot; shall not be subject to the Code Section 401(a)(17) limit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>limitation year</B>&quot; means the calendar year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>matching contribution</B>&quot; means any employer
contribution allocated to an Eligible Employee's account under any plan of an Employer or a Related Employer solely on account
of &quot;elective contributions&quot; made on his behalf or &quot;employee contributions&quot; made by him.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>qualified matching contribution</B>&quot; means any
employer contribution allocated to an Eligible Employee's account under any plan of an Employer or a Related Employer solely on
account of &quot;elective contributions&quot; made on his behalf or &quot;employee contributions&quot; made by him that is a qualified
matching contribution as defined in regulations issued under Code Section 401(k), is nonforfeitable when made, and is distributable
only as permitted in regulations issued under Code Section 401(k).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>qualified nonelective contribution</B>&quot; means
any employer contribution allocated to an Eligible Employee's account under any plan of an Employer or a Related Employer that
the Participant could not elect instead to receive in cash until distributed from the Plan, that is a qualified nonelective contribution
as defined in Code Sections 401(k) and 401(m) and regulations issued thereunder, is nonforfeitable when made, and is distributable
(other than for hardships) only as permitted in regulations issued under Code Section 401(k).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>test compensation</B>&quot; of an Eligible Employee
or &quot;eligible participant&quot; for any Plan Year means any definition of compensation designated by the Administrator that
satisfies the requirements of Code Section 414(s). The Administrator may exclude from &quot;test compensation&quot; amounts paid
to an individual during a Plan Year, but while the individual was not an Eligible Employee or &quot;eligible participant&quot;
provided such exclusion is applied on a uniform and consistent basis with respect to similarly-situated employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In no event, however, shall the &quot;test compensation&quot;
of an Eligible Employee or &quot;eligible participant&quot; taken into account under the Plan for any Plan Year exceed the limit
in effect under Code Section 401(a)(17) ($250,000 for Plan Years beginning in 2012, subject to adjustment annually as provided
in Code Sections 401(a)(17)(B) and 415(d); provided, however, that the dollar increase in effect on January 1 of any calendar year,
if any, is effective for Plan Years beginning in such calendar year). If the &quot;test compensation&quot; of an Eligible Employee
or &quot;eligible participant&quot; is determined over a period of time that contains fewer than 12 calendar months, then the annual
compensation limitation described above shall be adjusted with respect to that Eligible Employee or &quot;eligible participant&quot;
by multiplying the annual compensation limitation in effect for the Plan Year by a fraction the numerator of which is the number
of full months in the period and the denominator of which is 12; provided, however, that no proration is required for an Eligible
Employee or &quot;eligible participant&quot; who is covered under the Plan for less than one full Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>testing year</B>&quot; under the prior year testing
method means the Plan Year immediately preceding the Plan Year for which the limitations on &quot;deferral percentages&quot; and/or
&quot;contribution percentages&quot; (as applicable) of Highly Compensated Employees is being determined.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.2</FONT></TD><TD>Code Section 402(g) Limit</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In no event shall the amount of the 401(k) Contributions, excluding
Catch-Up 401(k) Contributions, made on behalf of an Eligible Employee for his taxable year, when aggregated with any &quot;elective
contributions&quot; made on behalf of the Eligible Employee under any other plan of an Employer or a Related Employer for his taxable
year, exceed the dollar limit imposed under Code Section 402(g), as in effect on January 1 of the calendar year in which such taxable
year begins. In the event that the Administrator determines that the reduction percentage elected by an Eligible Employee will
result in his exceeding the Code Section 402(g) limit, the Administrator may adjust the reduction authorization of such Eligible
Employee by reducing the percentage of his 401(k) Contributions to such smaller percentage that will result in the Code Section
402(g) limit not being exceeded. If the Administrator determines that the 401(k) Contributions made on behalf of an Eligible Employee
would exceed the Code Section 402(g) limit for his taxable year, the 401(k) Contributions for such Participant shall be automatically
suspended for the remainder, if any, of such taxable year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an Employer notifies the Administrator that the Code Section
402(g) limit has nevertheless been exceeded by an Eligible Employee for his taxable year, the 401(k) Contributions that, when aggregated
with &quot;elective contributions&quot; made on behalf of the Eligible Employee under any other plan of an Employer or a Related
Employer, would exceed the Code Section 402(g) limit, plus any income and minus any losses attributable thereto, shall be either
re-characterized as Catch-Up 401(k) Contributions or distributed to the Eligible Employee no later than the April 15 immediately
following such taxable year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any 401(k) Contributions that are distributed to an Eligible
Employee in accordance with this Section shall <U>not</U> be taken into account in determining the Eligible Employee's &quot;deferral
percentage&quot; for the &quot;testing year&quot; in which the 401(k) Contributions were made, unless the Eligible Employee is
a Highly Compensated Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If excess 401(k) Contributions are distributed to a Participant
or are re-characterized as Catch-Up 401(k) Contributions in accordance with this Section, Matching Contributions that are attributable
solely to the re-characterized or distributed 401(k) Contributions, plus any income and minus any losses attributable thereto,
shall be forfeited by the Participant no earlier than the date on which re-characterization or distribution of 401(k) Contributions
pursuant to this Section occurs and no later than the last day of the Plan Year following the Plan Year for which the Matching
Contributions were made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.3</FONT></TD><TD>Distribution of &quot;Excess Deferrals&quot;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if a Participant notifies the Administrator in writing (or in any other form acceptable to the Administrator) no later than the
March 1 following the close of the Participant's taxable year that &quot;excess deferrals&quot; have been made on his behalf under
the Plan for such taxable year, the &quot;excess deferrals&quot;, plus any income and minus any losses attributable thereto, shall
be distributed to the Participant no later than the April 15 immediately following such taxable year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any 401(k) Contributions that are distributed to a Participant
in accordance with this Section shall nevertheless be taken into account in determining the Participant's &quot;deferral percentage&quot;
for the &quot;testing year&quot; in which the 401(k) Contributions were made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If 401(k) Contributions are distributed to a Participant in
accordance with this Section, Matching Contributions that are attributable solely to the distributed 401(k) Contributions, plus
any income and minus any losses attributable thereto, shall be forfeited by the Participant no earlier than the date on which distribution
of 401(k) Contributions pursuant to this Section occurs and no later than the last day of the Plan Year following the Plan Year
for which the Matching Contributions were made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.4</FONT></TD><TD>Limitation on 401(k) Contributions of Highly Compensated Employees &ndash; ADP Test</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
the 401(k) Contributions made with respect to a Plan Year on behalf of Eligible Employees who are Highly Compensated Employees
may not result in an average &quot;deferral percentage&quot; for such Eligible Employees that exceeds the greater of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>a percentage that is equal to 125% of the average &quot;deferral percentage&quot; for all other Eligible Employees for the
&quot;testing year&quot;; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>a percentage that is not more than 200% of the average &quot;deferral percentage&quot; for all other Eligible Employees for
the &quot;testing year&quot; and that is not more than 2 percentage points higher than the average &quot;deferral percentage&quot;
for all other Eligible Employees for the &quot;testing year&quot;,</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">unless the &quot;excess contributions&quot;, determined as provided
in the following Section are re-characterized or distributed as provided in Section 7.6.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the Plan provides that Employees are eligible to make 401(k)
Contributions before they have satisfied the minimum age and service requirements under Code Section 410(a)(1)(A) and applies Code
Section 410(b)(4)(B) in determining whether the cash or deferred arrangement meets the requirements of Code Section 410(b)(1),
the Administrator may apply the limitations described above either:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>by comparing the average &quot;deferral percentage&quot; of all Eligible Employees who are Highly Compensated Employees for
the Plan Year to the average &quot;deferral percentage&quot; for the &quot;testing year&quot; of all other Eligible Employees who
have satisfied the minimum age and service requirements under Code Section 410(a)(1)(A); or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>separately with respect to Eligible Employees who have not satisfied the minimum age and service requirements under Code Section
410(a)(1)(A) and Eligible Employees who have satisfied such minimum age and service requirements.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In order to assure that the limitation contained herein is not
exceeded with respect to a Plan Year, the Administrator is authorized to set a limit on the percentage of Compensation that a Highly
Compensated Employee may contribute to the Plan as 401(k) Contributions for the Plan Year, to suspend completely further 401(k)
Contributions on behalf of Highly Compensated Employees for any remaining portion of a Plan Year, or to adjust the projected &quot;deferral
percentages&quot; of Highly Compensated Employees by reducing the percentage of their deferral elections for any remaining portion
of a Plan Year to such smaller percentage that is intended to result in the limitation set forth above not being exceeded. If the
Administrator limits the 401(k) Contributions that may be made by Highly Compensated Employees for a Plan Year, the Administrator
shall communicate that limit as soon as reasonably practicable. In the event of a suspension or reduction, Highly Compensated Employees
affected thereby shall be notified of the reduction or suspension as soon as reasonably practicable. An affected Highly Compensated
Employee may be entitled to make a new election for the following Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In determining the &quot;deferral percentage&quot; for any Eligible
Employee who is a Highly Compensated Employee for the Plan Year, &quot;elective 401(k) contributions&quot;, &quot;qualified nonelective
contributions&quot;, and &quot;qualified matching contributions&quot; (to the extent that &quot;qualified nonelective contributions&quot;
and &quot;qualified matching contributions&quot; are taken into account in determining &quot;deferral percentages&quot;) made to
his accounts under any plan of an Employer or a Related Employer that is not mandatorily disaggregated pursuant to Treasury Regulations
Section 1.410(b)-7(c), as modified by Section 1.401(k)-1(b)(4) (without regard to the prohibition on aggregating plans with inconsistent
testing methods contained in Section 1.401(k)-1(b)(4)(iii)(B) and the prohibition on aggregating plans with different plan years
contained in Section 1.410(b)-7(d)(5)), shall be treated as if all such contributions were made to the Plan; provided, however,
that if such a plan has a plan year different from the Plan Year, any such contributions made to the Highly Compensated Employee's
accounts under the other plan during the Plan Year shall be treated as if such contributions were made to the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If 1 or more plans of an Employer or Related Employer are aggregated
with the Plan for purposes of satisfying the requirements of Code Section 401(a)(4) or 410(b), then &quot;deferral percentages&quot;
under the Plan shall be calculated as if the Plan and such 1 or more other plans were a single plan. Pursuant to Treasury Regulations
Section 1.401(k)-1(b)(4)(v), an Employer may elect to calculate &quot;deferral percentages&quot; aggregating ESOP and non-ESOP
plans. In addition, an Employer may elect to calculate &quot;deferral percentages&quot; aggregating bargained plans maintained
for different bargaining units, provided that such aggregation is done on a reasonable basis and is reasonably consistent from
year to year. Plans may be aggregated under this paragraph only if they have the same plan year and utilize the same testing method
to satisfy the requirements of Code Section 401(k).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Administrator shall maintain records sufficient to show
that the limitation contained in this Section was not exceeded with respect to any Plan Year and the amount of the &quot;qualified
nonelective contributions&quot; and/or &quot;qualified matching contributions&quot; taken into account in determining &quot;deferral
percentages&quot; for any Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.5</FONT></TD><TD>Determination and Allocation of &quot;Excess Contributions&quot; Among Highly Compensated Employees</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if the ADP test described in the preceding Section is not satisfied in any Plan Year, the Administrator shall first determine the
dollar amount of the excess by reducing the dollar amount of the contributions included in determining the &quot;deferral percentage&quot;
of Highly Compensated Employees in order of their &quot;deferral percentages&quot; as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The highest &quot;deferral percentage(s)&quot; shall be reduced to the greater of (1) the maximum &quot;deferral percentage&quot;
that satisfies the ADP test described in the preceding Section or (2) the next highest &quot;deferral percentage&quot;.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>If the ADP test described in the preceding Section is still not satisfied after application of the provisions of paragraph
(a), the Administrator shall continue reducing &quot;deferral percentages&quot; of Highly Compensated Employees, continuing with
the next highest &quot;deferral percentage&quot;, in the manner provided in paragraph (a) until the ADP test described in the preceding
Section is satisfied.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The determination of the amount of &quot;excess contributions&quot;
hereunder shall be made after 401(k) Contributions and &quot;excess deferrals&quot; have been re-characterized or distributed pursuant
to Sections 7.2 and 7.3, if applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">After determining the dollar amount of the &quot;excess contributions&quot;
that have been made to the Plan, the Administrator shall then allocate such excess among Highly Compensated Employees in order
of the dollar amount of their &quot;deferral percentages&quot; as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>The contributions included in the &quot;deferral percentage(s)&quot; of the Highly Compensated Employee(s) with the largest
dollar amount of &quot;deferral percentage&quot; for the Plan Year shall be reduced by the dollar amount of the excess (with such
dollar amount being allocated equally among all such Highly Compensated Employees), but not below the dollar amount of the &quot;deferral
percentage&quot; of the Highly Compensated Employee(s) with the next highest dollar amount of &quot;deferral percentage&quot; for
the Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>If the excess has not been fully allocated after application of the provisions of paragraph (c), the Administrator shall continue
reducing the contributions included in the &quot;deferral percentages&quot; of Highly Compensated Employees, continuing with the
Highly Compensated Employees with the largest remaining dollar amount of &quot;deferral percentages&quot; for the Plan Year, in
the manner provided in paragraph (c) until the entire excess determined above has been allocated.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.6</FONT></TD><TD>Treatment of &quot;Excess Contributions&quot;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except to the extent that a Highly Compensated Employee's &quot;excess
contributions&quot; may be re-characterized as Catch-Up 401(k) Contributions, &quot;excess contributions&quot; allocated to a Highly
Compensated Employee pursuant to the preceding Section, plus any income and minus any losses attributable thereto, shall be distributed
to the Highly Compensated Employee within 12 months of the close of the Plan Year in which they were made. If such excess amounts
are distributed more than 2 1/2 months after the last day of the Plan Year for which the excess occurred, an excise tax of 10%
may be imposed under Code Section 4979 on the Employer maintaining the Plan with respect to such amounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If excess 401(k) Contributions are distributed to a Participant
or are re-characterized as Catch-Up 401(k) Contributions in accordance with this Section, Matching Contributions that are attributable
solely to the re-characterized or distributed 401(k) Contributions, plus any income and minus any losses attributable thereto,
shall be forfeited by the Participant no earlier than the date on which re-characterization or distribution of 401(k) Contributions
pursuant to this Section occurs and no later than the last day of the Plan Year following the Plan Year for which the Matching
Contributions were made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.7</FONT></TD><TD>Limitation on Contributions of Highly Compensated Employees &ndash; ACP Test</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
the Matching Contributions made with respect to a Plan Year on behalf of &quot;eligible participants&quot; who are Highly Compensated
Employees may not result in an average &quot;contribution percentage&quot; for such &quot;eligible participants&quot; that exceeds
the greater of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>a percentage that is equal to 125% of the average &quot;contribution percentage&quot; for all other &quot;eligible participants&quot;
for the &quot;testing year&quot;; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>a percentage that is not more than 200% of the average &quot;contribution percentage&quot; for all other &quot;eligible participants&quot;
for the &quot;testing year&quot; and that is not more than 2 percentage points higher than the average &quot;contribution percentage&quot;
for all other &quot;eligible participants&quot; for the &quot;testing year&quot;,</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">unless the &quot;excess aggregate contributions&quot;, determined
as provided in the following Section are forfeited or distributed as provided in Section 7.9.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the Plan provides that Employees are eligible to receive
Matching Contributions before they have satisfied the minimum age and service requirements under Code Section 410(a)(1)(A) and
applies Code Section 410(b)(4)(B) in determining whether the portion of the Plan subject to Code Section 401(m) meets the requirements
of Code Section 410(b)(1), the Administrator may apply the limitations described above either:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>by comparing the average &quot;contribution percentage&quot; of all &quot;eligible participants&quot; who are Highly Compensated
Employees for the Plan Year to the average &quot;contribution percentage&quot; for the &quot;testing year&quot; of all other &quot;eligible
participants&quot; who have satisfied the minimum age and service requirements under Code Section 410(a)(1)(A); or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>separately with respect to &quot;eligible participants&quot; who have not satisfied the minimum age and service requirements
under Code Section 410(a)(1)(A) and &quot;eligible participants&quot; who have satisfied such minimum age and service requirements.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In determining the &quot;contribution percentage&quot; for any
&quot;eligible participant&quot; who is a Highly Compensated Employee for the Plan Year, &quot;matching contributions&quot;, &quot;employee
contributions&quot;, &quot;qualified nonelective contributions&quot;, and &quot;elective 401(k) contributions&quot; (to the extent
that &quot;qualified nonelective contributions&quot; and &quot;elective 401(k) contributions&quot; are taken into account in determining
&quot;contribution percentages&quot;) made to his accounts under any plan of an Employer or a Related Employer that is not mandatorily
disaggregated pursuant to Treasury Regulations Section 1.410(b)-7(c), as modified by Section 1.401(m)-1(b)(4) (without regard to
the prohibition on aggregating plans with inconsistent testing methods contained in Section 1.401(m)-1(b)(4)(iii)(B) and the prohibition
on aggregating plans with different plan years contained in Section 1.410(b)-7(d)(5)), shall be treated as if all such contributions
were made to the Plan; provided, however, that if such a plan has a plan year different from the Plan Year, any such contributions
made to the Highly Compensated Employee's accounts under the other plan during the Plan Year shall be treated as if such contributions
were made to the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If 1 or more plans of an Employer or a Related Employer are
aggregated with the Plan for purposes of satisfying the requirements of Code Section 401(a)(4) or 410(b), the &quot;contribution
percentages&quot; under the Plan shall be calculated as if the Plan and such 1 or more other plans were a single plan. Pursuant
to Treasury Regulations Section 1.401(m)-1(b)(4)(v), an Employer may elect to calculate &quot;contribution percentages&quot; aggregating
ESOP and non-ESOP plans. In addition, an Employer may elect to calculate &quot;contribution percentages&quot; aggregating bargained
plans maintained for different bargaining units, provided that such aggregation is done on a reasonable basis and is reasonably
consistent from year to year. Plans may be aggregated under this paragraph only if they have the same plan year and utilize the
same testing method to satisfy the requirements of Code Section 401(m).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Administrator shall maintain records sufficient to show
that the limitation contained in this Section was not exceeded with respect to any Plan Year and the amount of the &quot;elective
401(k) contributions&quot;, &quot;qualified nonelective contributions&quot;, and/or &quot;qualified matching contributions&quot;
taken into account in determining &quot;contribution percentages&quot; for any Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.8</FONT></TD><TD>Determination and Allocation of Excess Aggregate Contributions Among Highly Compensated Employees</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if the ACP test is not satisfied in any Plan Year, the Administrator shall first determine the dollar amount of the excess by reducing
the dollar amount of the contributions included in determining the &quot;contribution percentage&quot; of Highly Compensated Employees
in order of their &quot;contribution percentages&quot;, as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The highest &quot;contribution percentage(s)&quot; shall be reduced to the greater of (1) the maximum &quot;contribution percentage&quot;
that satisfies the ACP test described in the preceding Section or (2) the next highest &quot;contribution percentage&quot;.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>If the ACP test described in the preceding Section is still not satisfied after application of the provisions of paragraph
(a), the Administrator shall continue reducing &quot;contribution percentages&quot; of Highly Compensated Employees, continuing
with the next highest &quot;contribution percentage&quot;, in the manner provided in paragraph (a) until the ACP test described
in the preceding Section is satisfied.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The determination of the amount of the &quot;excess aggregate
contributions&quot; shall be made after application of Sections 7.2, 7.3, and 7.6, if applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">After determining the dollar amount of the &quot;excess aggregate
contributions&quot; that have been made to the Plan, the Administrator shall next allocate such excess among Highly Compensated
Employees in order of the dollar amount of their &quot;contribution percentages&quot; as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>The contributions included in the &quot;contribution percentages&quot; of the Highly Compensated Employee(s) with the largest
dollar amount of &quot;contribution percentage&quot; shall be reduced by the dollar amount of the excess (with such dollar amount
being allocated equally among all such Highly Compensated Employees), but not below the dollar amount of the &quot;contribution
percentage&quot; of the Highly Compensated Employee(s) with the next highest dollar amount of &quot;contribution percentage&quot;
for the Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>If the excess has not been fully allocated after application of the provisions of paragraph (c), the Administrator shall continue
reducing the contributions included in the &quot;contribution percentages&quot; of Highly Compensated Employees, continuing with
the Highly Compensated Employees with the largest remaining dollar amount of &quot;contribution percentages&quot; for the Plan
Year, in the manner provided in paragraph (c) until the entire excess determined above has been allocated.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.9</FONT></TD><TD>Forfeiture or Distribution of &quot;Excess Aggregate Contributions&quot;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&quot;Excess aggregate contributions&quot; allocated to a Highly
Compensated Employee pursuant to the preceding Section, plus any income and minus any losses attributable thereto, shall be forfeited,
to the extent forfeitable, or distributed within 12 months of the close of the Plan Year in which they were made, as hereinafter
provided. If such excess amounts are forfeited or distributed more than 2 1/2 months after the last day of the Plan Year for which
the excess occurred, an excise tax may be imposed under Code Section 4979 on the Employer maintaining the Plan with respect to
such amounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Excess amounts shall be forfeited or distributed from a Highly
Compensated Employee's Account in the order prescribed by the Administrator, which order shall be uniform with respect to all Highly
Compensated Employees and non-discriminatory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&quot;Excess aggregate contributions&quot; that are vested shall
in all cases be distributed. Excess Matching Contributions that are not vested shall be forfeited. Any amounts forfeited with respect
to a Participant pursuant to this Section shall be treated as a forfeiture under the Plan no later than the last day of the Plan
Year following the Plan Year for which the Matching Contributions were made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.10</FONT></TD><TD>Treatment of Forfeited Matching Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any Matching Contributions that are forfeited pursuant to the
provisions of the preceding Sections of this Article shall be applied against the Employers' contribution obligations or against
Plan expenses, as directed by the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.11</FONT></TD><TD>Determination of Income or Loss</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The income or loss attributable to contributions in excess of
a limit described above that are distributed pursuant to this Article shall be determined for the preceding Plan Year under the
method otherwise used for allocating income or loss to Participants' Accounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, income and loss for the gap period
shall not be distributed with respect to contributions in excess of any limit described in the preceding Sections of this Article
VII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.12</FONT></TD><TD>Code Section 415 Limitations on Crediting of Contributions and Forfeitures</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
the &quot;annual addition&quot; with respect to a Participant for a &quot;limitation year&quot; shall in no event exceed the lesser
of (i) the maximum dollar amount permitted under Code Section 415(c)(1)(A), adjusted as provided in Code Section 415(d) (e.g.,
$51,000 for the &quot;limitation year&quot; beginning in 2013) or (ii) 100% of the Participant's &quot;415 compensation&quot; for
the &quot;limitation year&quot;; provided, however, that the limit in clause (i) shall be pro-rated for any short &quot;limitation
year&quot;. The limit in clause (ii) shall not apply to any contribution to an individual medical account, as defined in Code Section
415(l), or to a post-retirement medical benefits account maintained for a key employee which is treated as an &quot;annual addition&quot;
under Code Section 419A(d)(2). A Participant's 401(k) Contributions may be re-characterized as Catch-Up 401(k) Contributions and
excluded from the Participant's &quot;annual additions&quot; for the &quot;limitation year&quot; to satisfy the preceding limitation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the Employer or a Related Employer participates in a multiemployer
plan, in determining whether the &quot;annual additions&quot; made on behalf of a Participant to the Plan, when aggregated with
&quot;annual additions&quot; made on the Participant's behalf under the multiemployer plan satisfy the above limitation, only &quot;annual
additions&quot; made by the Employer (or a Related Employer) to the multiemployer plan shall be aggregated with the &quot;annual
additions&quot; under the Plan and &quot;415 compensation&quot; shall include only compensation paid to the Participant by the
Employer (or a Related Employer).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the &quot;annual addition&quot; to the Account of a Participant
in any &quot;limitation year&quot; nevertheless exceeds the amount that may be applied for his benefit under the limitations described
in clauses (i) and (ii) above, correction may be made in accordance with the Employee Plans Compliance Resolution System, as set
forth in Revenue Procedure 2013-12, or any superseding guidance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.13</FONT></TD><TD>Application of Code Section 415 Limitations Where Participant is Covered Under Other Qualified Defined Contribution Plan</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant is covered by any other qualified defined contribution
plan (whether or not terminated) maintained by an Employer or a Related Employer concurrently with the Plan, and if the &quot;annual
addition&quot; to be made under the Plan for the &quot;limitation year&quot; when combined with the &quot;annual addition&quot;
to be made under such other qualified defined contribution plan(s) would otherwise exceed the amount that may be applied for the
Participant's benefit under the limitation contained in the preceding Section, the &quot;annual additions&quot; to be made under
the Plan shall be reduced to the extent necessary so that the limitation in the preceding Section is satisfied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the &quot;annual addition&quot; to the Account of a Participant
in any &quot;limitation year&quot; when combined with the &quot;annual addition&quot; made under any other qualified defined contribution
plan maintained by an Employer or a Related Employer, nevertheless exceeds the amount that may be applied for the Participant's
benefit under the limitation contained in the preceding Section, correction may be made in accordance with the Employee Plans Compliance
Resolution System, as set forth in Revenue Procedure 2013-12, or any superseding guidance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.14</FONT></TD><TD>Scope of Limitations</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Code Section 415 limitations contained in the preceding
Sections shall be applicable only with respect to benefits provided pursuant to defined contribution plans and defined benefit
plans described in Code Section 415(k). For purposes of applying the Code Section 415 limitations contained in the preceding Sections,
the term &quot;Related Employer&quot; shall be adjusted as provided in Code Section 415(h).</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE VIII<BR>
TRUST FUNDS AND ACCOUNTS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.1</FONT></TD><TD>General Fund</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Trustee shall maintain a General Fund as required to hold
and administer any assets of the Trust that are not allocated among the Investment Funds as provided in the Plan or the Trust Agreement.
The General Fund shall be held and administered as a separate common trust fund. The interest of each Participant or Beneficiary
under the Plan in the General Fund shall be an undivided interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.2</FONT></TD><TD>Investment Funds</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to Section 8.4, the Investment Fiduciary shall determine
the number and type of Investment Funds and shall communicate the same and any changes therein in writing to the Trustee. Each
Investment Fund shall be held and administered as a separate fund. The interest of each Participant or Beneficiary under the Plan
in any Investment Fund shall be an undivided interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.3</FONT></TD><TD>Loan Investment Fund</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a loan from the Plan to a Participant is approved in accordance
with the provisions of Article XII, the Investment Fiduciary shall direct the establishment and maintenance of a loan Investment
Fund in the Participant's name. The assets of the loan Investment Fund shall be held as a separate trust fund. A Participant's
loan Investment Fund shall be invested in the note(s) reflecting the loan(s) made to the Participant in accordance with the provisions
of Article XII. Notwithstanding any other provision of the Plan to the contrary, income received with respect to a Participant's
loan Investment Fund shall be allocated and the loan Investment Fund shall be administered as provided in Article XII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.4</FONT></TD><TD>Employer Stock Investment Fund</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">One of the Investment Funds shall be an Employer Stock Investment
Fund. The Employer Stock Investment Fund shall be invested in Employer Stock. Each Participant's interest in the Employer Stock
Investment Fund shall be expressed as a number of full and fractional shares of Employer Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.5</FONT></TD><TD>Income on Trust</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any dividends, interest, distributions, or other income received
by the Trustee with respect to any Trust Fund maintained hereunder shall be allocated by the Trustee to the Trust Fund for which
the income was received.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.6</FONT></TD><TD>Accounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As of the first date a contribution is made by or on behalf
of a Covered Employee there shall be established an Account in his name reflecting his interest in the Trust. Each Account shall
be maintained and administered for each Participant and Beneficiary in accordance with the provisions of the Plan. The balance
of each Account shall be the balance of the account after all credits and charges thereto, for and as of such date, have been made
as provided herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
a service provider for the Plan may place amounts intended to reduce its compensation for Plan services into a suspense account
held under the Plan. The Administrator shall apply amounts held in such account to pay Plan expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">8.7</FONT></TD><TD>Sub-Accounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's Account shall be divided into such separate,
individual Sub-Accounts as are necessary or appropriate to reflect the Participant's interest in the Trust.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE IX<BR>
LIFE INSURANCE CONTRACTS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">9.1</FONT></TD><TD>No Life Insurance Contracts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's Account may not be invested in life insurance
contracts on the life of the Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE X<BR>
DEPOSIT AND INVESTMENT OF CONTRIBUTIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.1</FONT></TD><TD>Future Contribution Investment Elections</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Eligible Employee shall make an investment election in
the manner and form prescribed by the Administrator directing the manner in which the contributions made on his behalf, other than
Profit Sharing Contributions, Retirement Account Contributions, and Matching Contributions B, shall be invested. An Eligible Employee's
investment election shall specify the percentage, in the percentage increments prescribed by the Administrator, of such contributions
that shall be allocated to 1 or more of the available Investment Funds with the sum of such percentages equaling 100%. The investment
election by a Participant shall remain in effect until his entire interest under the Plan is distributed or forfeited in accordance
with the provisions of the Plan or until he records a change of investment election with the Administrator, in such form as the
Administrator shall prescribe. If recorded in accordance with any rules prescribed by the Administrator, a Participant's change
of investment election shall be implemented effective as soon as administratively practicable after it is so recorded.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.2</FONT></TD><TD>Deposit of Participant Directed Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All contributions made on a Participant's behalf, other than
Profit Sharing Contributions, Retirement Account Contributions, and Matching Contributions B, shall be deposited in the Trust and
allocated among the Investment Funds including the Employer Stock Investment Fund in accordance with the Participant's currently
effective investment election. Notwithstanding the foregoing, any contributions made to the Plan in qualifying employer securities
shall be allocated to the Employer Stock Investment Fund, pending directions to the Administrator regarding their future investment.
If no investment election is recorded with the Administrator at the time such contributions are to be deposited to a Participant's
Account, such contributions shall be allocated among the Investment Funds as directed by the Investment Fiduciary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.3</FONT></TD><TD>Investment and Deposit of Certain Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All Profit Sharing Contributions, Retirement Account Contributions,
and Matching Contributions B made on a Participant's behalf shall be deposited in the Trust and allocated to the Employer Stock
Investment Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.4</FONT></TD><TD>Election to Transfer Between Funds</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant may elect to transfer investments from any Investment
Fund (including the Employer Stock Investment Fund) to any other available Investment Fund. The Participant's transfer election
shall specify a percentage, in the percentage increments prescribed by the Administrator, of the amount eligible for transfer that
is to be transferred, which percentage may not exceed 100%. Any transfer election must be recorded with the Administrator, in such
form as the Administrator shall prescribe. Subject to any restrictions pertaining to a particular Investment Fund, if recorded
in accordance with any rules prescribed by the Administrator, a Participant's transfer election shall be implemented in accordance
with rules and procedures established by the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of this Section to the contrary,
the Administrator may prescribe such rules restricting Participants' transfer elections as it deems necessary or appropriate to
preclude excessive or abusive trading or market timing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.5</FONT></TD><TD>404(c) Protection</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan is intended to constitute a plan described in ERISA
Section 404(c) and regulations issued thereunder. The fiduciaries of the Plan may be relieved of liability for any losses that
are the direct and necessary result of investment instructions given by a Participant, his Beneficiary, or an alternate payee under
a qualified domestic relations order.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.6</FONT></TD><TD>Diversification of Employer Stock</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The provisions of this Section shall apply if the Plan provides
for investment in Employer Stock and such Employer Stock is publicly traded or treated as publicly traded under Code Section 401(a)(35).
Employer Stock that is not publicly-traded shall be treated as publicly-traded securities if the Employer or any member of its
controlled group (determined as provided in Code Section 414(b), but substituting 50% for 80%) has issued publicly-traded securities,
unless neither the Employer nor its parent company has issued either (i) publicly-traded securities or (ii) a special class of
stock that grants particular rights to or bears particular risks for the holder or issuer with respect to any member of the controlled
group.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
a Participant whose Account is invested, in whole or in part, in the Employer Stock Investment Fund shall be permitted to divest
such investments and re-invest an equivalent amount in other Investment Funds provided under the Plan. The Plan may limit the time
for such divestment and re-investment to periodic, reasonable opportunities occurring no less frequently than quarterly. This paragraph
shall also apply to an alternate payee who has an Account under the Plan and the Beneficiary of a deceased Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan shall offer at least 3 Investment Fund options (other
than employer securities) as alternatives to the Employer Stock Investment Fund. Each such alternative Investment Fund shall be
diversified and shall have materially different risk and return characteristics.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except as otherwise specifically provided below, the Plan shall
not be treated as meeting the requirements of this Section if the Plan imposes any restrictions or conditions on investment in
the Employer Stock Investment Fund, either directly or indirectly, that do not also apply to investment in the other Investment
Funds. A restriction or condition means:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>conditioning a benefit on investment in the Employer Stock Investment Fund; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>restricting a Participant's right to divest his investment in the Employer Stock Investment Fund if such restriction does not
also apply to the Participant's right to divest his investment in any other Investment Fund</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Examples of prohibited restrictions and conditions include,
but are not limited to, provisions that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>permit a Participant to divest investments in the Employer Stock Investment Fund on a less frequent basis than the Participant
may divest his investments in any other Investment Fund (e.g., quarterly divestment from the Employer Stock Investment Fund, but
daily divestment from other Investment Funds);</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>treat a Participant who divests his investment in the Employer Stock Investment Fund less favorably than a Participant who
retains such investment (e.g., the Plan provides a higher match rate for Participants who invest in the Employer Stock Investment
Fund); and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>preclude a Participant who divests his investment in the Employer Stock Investment Fund from re-investing in the Employer Stock
Investment Fund for a specified period of time.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, the following restrictions or
conditions may be imposed under the Plan:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The Plan may limit the extent to which a Participant's Account may be invested in the Employer Stock Investment Fund, provided
such limit applies without regard to a Participant's prior exercise of rights to divest investment in the Employer Stock Investment
Fund.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The Plan may impose reasonable restrictions on the timing and number of investment elections a Participant may make with respect
to the Employer Stock Investment Fund, provided the restrictions are designed to limit short-term trading in Employer Stock.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The Plan will not be considered to condition a benefit on investment in the Employer Stock Investment Fund if it imposes fees
on other Investment Funds that are not imposed on the Employer Stock Investment Fund.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The Plan will not be considered to have impermissibly restricted diversification of investments in the Employer Stock Investment
Fund if it imposes a reasonable fee for the divestment of Employer Stock.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The Plan may allow transfers into or out of a stable value or similar Investment Fund more frequently than it allows transfers
into or out of the Employer Stock Investment Fund. A stable value of similar Investment Fund means an Investment Fund designed
to preserve principal and provide a reasonable rate of return, while providing liquidity.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The Plan may allow transfers out of a qualified default investment option, within the meaning of Department of Labor Regulations
Section 2550.404c-5(e), more frequently than it allows transfers out of the Employer Stock Investment Fund.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>


<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>The Plan may treat the Employer Stock Investment Fund as a closed Investment Fund in which no future contributions are invested
and to which no other amounts may be transferred. (The Plan may provide for dividends paid on Employer Stock held under the Plan
to be re-invested in the Employer Stock Investment Fund without violating this requirement.)</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, the Plan may impose a restriction
or condition on the divestiture of Employer Stock that is either required in order to ensure compliance with applicable securities
laws or is reasonably designed to ensure compliance with applicable securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, in accordance with regulations
issued under Code Section 401(a)(35), this Section 10.6 shall not apply to employer securities held indirectly as part of a broader
Investment Fund (such as a regulated investment company described in Code Section 851(a), a common or collective trust fund or
pooled investment fund maintained by a bank or trust company, or a pooled fund of an insurance company).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.7</FONT></TD><TD>Voting and Tendering Employer Stock</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The Sponsor or its designee shall furnish to each Participant who has shares of Employer Stock credited to his Account (whether
or not vested) notice of the date and purpose of each meeting of stockholders of the issuer of Employer Stock at which Employer
Stock is entitled to be voted, and a voting instruction form to be returned to the Sponsor's designated tabulator (&quot;Tabulator&quot;).
If a Participant furnishes such instructions to the Tabulator within the time specified in the notification, the Tabulator shall
direct the Trustee to vote the shares of Employer Stock credited to the Participant's Account in accordance with the Participant's
instructions. The Trustee shall vote all such shares of Employer Stock as directed by the Tabulator. With respect to shares of
Employer Stock credited to Participant Accounts as to which the Tabulator does not receive timely voting instructions and shares
of Employer Stock held by the Plan but not credited to a Participant's Account, the Trustee shall vote all such shares in the same
proportion as were voted the shares of Employer Stock credited to Participant Accounts as to which Participants provided timely
instructions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The Sponsor or its designee shall furnish to each Participant who has shares of Employer Stock credited to his Account (whether
or not vested) notice of any tender or exchange offer for Employer Stock. The Sponsor or its designee shall request from each such
Participant instructions (to be returned to the Tabulator) as to the tendering or exchanging of the shares of Employer Stock credited
to the Participant's Account and shall provide each Participant with a reasonable period of time in which he may consider any such
tender or exchange offer for Employer Stock. The Tabulator shall direct the Trustee to tender or exchange the shares of Employer
Stock credited to any Participant's Account as to which the Tabulator has received timely instructions to tender or exchange from
the Participant. The Trustee shall tender or exchange all such shares of Employer Stock as directed by the Tabulator. Shares of
Employer Stock credited to Participant Accounts as to which the Tabulator has not received timely instructions (or has received
instructions not to tender) shall not be tendered or exchanged. Shares of Employer Stock held by the Plan but not credited to a
Participant's Account shall be tendered or exchanged by the Trustee in the same proportion as were tendered or exchanged the shares
of Employer Stock credited to Participant Accounts as to which Participants provided timely instructions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Participant voting and tender or exchange instructions shall be held in confidence by the Trustee.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">10.8</FONT></TD><TD>Special Restrictions to Comply with Section 16 and Employer's Insider Trading Policy</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding anything in this Plan to the contrary, the Administrator
may establish rules restricting the Plan transactions of directors, officers, and Employees of an Employer or a Related Employer
to the extent the Administrator deems necessary or appropriate to comply with Section 16 of the Securities Exchange Act of 1934
and the regulations thereunder or to comply with an Employer's Insider Trading Policy as from time to time in effect.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XI<BR>
CREDITING AND VALUING ACCOUNTS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.1</FONT></TD><TD>Crediting Accounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All contributions made under the provisions of the Plan shall
be credited to Accounts in the Trust Funds by the Trustee, in accordance with procedures established in writing by the Investment
Fiduciary, either when received or on the succeeding Valuation Date after valuation of the Trust Fund has been completed for such
Valuation Date as provided in Section 11.2, as shall be determined by the Investment Fiduciary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.2</FONT></TD><TD>Valuing Accounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Accounts in the Trust Funds shall be valued by the Trustee on
the Valuation Date in the manner adopted by the Trustee and approved by the Investment Fiduciary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.3</FONT></TD><TD>Unit Accounting Permitted</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Investment Fiduciary may, for administrative purposes, establish
unit values for 1 or more Investment Funds (or any portion thereof) and maintain the accounts setting forth each Participant's
interest in any such Investment Fund (or any portion thereof) in terms of such units, all in accordance with such rules and procedures
as the Investment Fiduciary shall deem to be fair, equitable, and administratively practicable. In the event that unit accounting
is thus established for an Investment Fund (or any portion thereof), the value of a Participant's interest in that Investment Fund
(or any portion thereof) at any time shall be an amount equal to the then value of a unit in such Investment Fund (or any portion
thereof) multiplied by the number of units then credited to the Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.4</FONT></TD><TD>Finality of Determinations</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Trustee shall have exclusive responsibility for determining
the value of each Account maintained hereunder. The Trustee's determinations thereof shall be conclusive upon all interested parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.5</FONT></TD><TD>Notification</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Within a reasonable period of time after the end of each Plan
Year quarter, the Investment Fiduciary shall notify each Participant and Beneficiary of the value of his Account and Sub-Accounts
as of a Valuation Date during the Plan Year quarter.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XII<BR>
LOANS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.1</FONT></TD><TD>Application for Loan</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant who is a party in interest as defined in ERISA
Section 3(14) may make application to the Administrator for a loan from his Account. Notwithstanding the foregoing, a Participant
may not receive a loan from the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the portion of his Account attributable to his Profit Sharing Contributions and Retirement Account Contributions.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Loans shall be made to Participants in accordance with written
guidelines which are hereby incorporated into and made a part of the Plan. To the extent that such written guidelines comply with
the requirements of Code Section 72(p), but are inconsistent with the provisions of this Article, such written guidelines shall
be given effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.2</FONT></TD><TD>Collateral for Loan</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As collateral for any loan granted hereunder, the Participant
shall grant to the Plan a security interest in his vested interest under the Plan equal to the amount of the loan; provided, however,
that in no event may the security interest exceed 50% of the Participant's vested interest under the Plan determined as of the
date as of which the loan is originated in accordance with Plan provisions. In the case of a Participant who is an active employee,
the Participant also shall enter into an agreement to repay the loan by payroll withholding. In the case of a Participant who has
terminated employment, the Participant may elect, in accordance with rules prescribed by the Administrator, to continue to make
loan payments on a loan taken before his termination of employment by personal check or other means acceptable to the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">No loan in excess of 50% of the Participant's vested interest
under the Plan shall be made from the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Loans shall not be made available to Highly Compensated Employees
in an amount greater than the amount made available to other employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A loan shall not be granted unless the Participant consents
to the charging of his Account for unpaid principal and interest amounts in the event the loan is declared to be in default.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.3</FONT></TD><TD>Reduction of Account Upon Distribution</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan, the amount
of a Participant's Account that is distributable to the Participant or his Beneficiary under Article XIII or XV shall be reduced
by the portion of his vested interest that is held by the Plan as security for any loan outstanding to the Participant, provided
that the reduction is used to repay the loan. If distribution is made because of the Participant's death prior to the commencement
of distribution of his Account and the Participant's vested interest in his Account is payable to more than 1 individual as Beneficiary,
then the balance of the Participant's vested interest in his Account shall be adjusted by reducing the vested account balance by
the amount of the security used to repay the loan, as provided in the preceding sentence, prior to determining the amount of the
benefit payable to each such individual.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.4</FONT></TD><TD>Legal Requirements Applicable to Plan Loans</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
the following terms and conditions shall apply to any loan made to a Participant under this Article:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The amount of any loan to a Participant (when added to the outstanding balance of all other loans to the Participant from the
Plan or any other plan maintained by an Employer or a Related Employer) shall not exceed the lesser of:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>$50,000, reduced by the excess, if any, of the highest outstanding balance of any other loan to the Participant from the Plan
or any other plan maintained by an Employer or a Related Employer during the preceding 12-month period over the outstanding balance
of such loans on the date a loan is made hereunder; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>50% of the vested portions of the Participant's Account, excluding the portions attributable to Profit Sharing Contributions
and Retirement Account Contributions, and his vested interest under all other plans maintained by an Employer or a Related Employer.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The term of any loan to a Participant shall be no greater than 5 years, except in the case of a loan used to acquire any dwelling
unit which within a reasonable period of time is to be used (determined at the time the loan is made) as a principal residence
(as defined under Code Section 121) of the Participant.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Substantially level amortization shall be required over the term of the loan with payments made not less frequently than quarterly.
Notwithstanding the foregoing, if so provided in the written guidelines applicable to Plan loans, the amortization schedule may
be waived and payments suspended while a Participant is on a leave of absence from employment with an Employer or any Related Employer
(for periods in which the Participant does not perform military service as described in paragraph (d) below), provided that all
of the following requirements are met:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>Such leave is either without pay or at a reduced rate of pay that, after withholding for employment and income taxes, is less
than the amount required to be paid under the amortization schedule;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>Payments resume after the earlier of (a) the date such leave of absence ends or (b) the 1-year anniversary of the date such
leave began;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>The period during which payments are suspended does not exceed 1 year;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD>Payments resume in an amount not less than the amount required under the original amortization schedule; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(v)</TD><TD>The waiver of the amortization schedule does not extend the period of the loan beyond the maximum period permitted under this
Article.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>If a Participant is absent from employment with any Employer or any Related Employer for a period during which he performs
services in the uniformed services (as defined in chapter 45 of title 38 of the United States Code), whether or not such services
constitute qualified military service, the suspension of payments shall not be taken into account for purposes of applying either
paragraph (b) or paragraph (c) of this Section provided that all of the following requirements are met:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>Payments resume upon completion of such military service;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>Payments resume in an amount not less than the amount required under the original amortization schedule and continue in such
amount until the loan is repaid in full;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>Upon resumption, payments are made no less frequently than required under the original amortization schedule and continue under
such schedule until the loan is repaid in full; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD>The loan is repaid in full, including interest accrued during the period of such military service, no later than the maximum
period otherwise permitted under this Article extended by the period of such military service.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(e)</TD><TD>The loan shall be evidenced by a legally enforceable agreement that demonstrates compliance with the provisions of this Section.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(f)</TD><TD>Subject to the requirements of the Service Members Civil Relief Act, the interest rate on any loan to a Participant shall be
a reasonable interest rate commensurate with current interest rates charged for loans made under similar circumstances by persons
in the business of lending money.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.5</FONT></TD><TD>Administration of Loan Investment Fund</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Upon approval of a loan to a Participant, the Administrator
shall direct the Trustee to transfer an amount equal to the loan amount from the Investment Funds in which it is invested, as directed
by the Administrator, to the loan Investment Fund established in the Participant's name. Any loan approved by the Administrator
shall be made to the Participant out of the Participant's loan Investment Fund. All principal and interest paid by the Participant
on a loan made under this Article shall be deposited to his Account and shall be allocated upon receipt among the Investment Funds
in accordance with the Participant's currently effective investment election. The balance of the Participant's loan Investment
Fund shall be decreased by the amount of principal payments and the loan Investment Fund shall be terminated when the loan has
been repaid in full.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.6</FONT></TD><TD>Default</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If either (i) a Participant fails to make or cause to be made,
any payment required under the terms of the loan within 90 days following the date on which such payment shall become due, unless
payment is not made because the Participant is on a leave of absence and the amortization schedule is waived as provided in paragraph
(c) or (d) of Section 12.4, or (ii) there is an outstanding principal balance existing on a loan after the last scheduled repayment
date (extended as provided in Section 12.4(d), if applicable), the Administrator shall direct the Trustee to declare the loan to
be in default, and the entire unpaid balance of such loan, together with accrued interest, shall be immediately due and payable.
In any such event, if such balance and interest thereon is not then paid, the Trustee shall charge the Account of the borrower
with the amount of such balance and interest as of the earliest date a distribution may be made from the Plan to the borrower without
adversely affecting the tax qualification of the Plan or of the cash or deferred arrangement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, on a uniform and nondiscriminatory
basis, the Administrator, in its discretion, may elect not to declare a Plan loan to be in default until the end of the calendar
quarter following the calendar quarter in which the missed payment was due.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event a Participant defaults on a Plan loan, for a period
of up to 12 months from the date of default the Administrator may, in its discretion:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;restrict the Participant's
in-service withdrawals pursuant to Article XIII;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;restrict loans
from the Participant's Account; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;prohibit the Participant
from making 401(k) Contributions to the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.7</FONT></TD><TD>Deemed Distribution Under Code Section 72(p)</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant's loan is in default as provided in Section
12.6, the Participant shall be deemed to have received a taxable distribution in the amount of the outstanding loan balance as
required under Code Section 72(p), whether or not distribution may actually be made from the Plan without adversely affecting the
tax qualification of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant is deemed to have received distribution of
an outstanding loan balance hereunder, no further loans may be made to such Participant from his Account unless such loan has been
repaid or offset against the Participant&rsquo;s Account balance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.8</FONT></TD><TD>Treatment of Outstanding Balance of Loan Deemed Distributed Under Code Section 72(p)</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The balance of any loan that is deemed to have been distributed
to a Participant hereunder shall cease to be an outstanding loan for purposes of Code Section 72(p) and a Participant shall not
be treated as having received a taxable distribution when his Account is offset by such outstanding loan balance as provided in
Section 12.6. Any interest that accrues on a loan after it is deemed to have been distributed shall not be treated as an additional
loan to the Participant and shall not be included in the Participant's taxable income as a deemed distribution. Notwithstanding
the foregoing, however, unless a Participant repays such loan, with interest, the amount of such loan, with interest thereon calculated
as provided in the original loan note, shall continue to be considered an outstanding loan for purposes of determining the maximum
permissible amount of any subsequent loan under Section 12.4(a).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant elects to make payments on a loan after it
is deemed to have been distributed hereunder, such payments shall be treated as &quot;employee contributions&quot;, as defined
in Section 7.1, to the Plan solely for purposes of determining the taxable portion of the Participant's Account and shall not be
treated as &quot;employee contributions&quot; for any other Plan purpose, including application of the limitations on contributions
applicable under Code Sections 401(m) and 415.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The provisions of this Section regarding treatment of loans
that are deemed distributed shall not apply to loans made prior to January 1, 2002, except to the extent provided under the transition
rules in Q &amp; A 22(c)(2) of Section 1.72(p)-l of the Treasury Regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.9</FONT></TD><TD>Special Rules Applicable to Loans</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any loan made hereunder shall be subject to the following rules:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>Minimum Loan Amount: A Participant may not request a loan for less than $1,000.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Maximum Number of Outstanding Loans: A Participant with an outstanding loan may not apply for another loan until the existing
loan is paid in full and may not refinance an existing loan or obtain a second loan for the purpose of paying off the existing
loan. The provisions of this paragraph shall not apply to any loans made prior to the effective date of this amendment and restatement;
provided, however, that any such loan shall be taken into account in determining whether a Participant may apply for a new loan
hereunder.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Maximum Period for Principal Residence Loan: The term of any loan to a Participant that is used to acquire any dwelling unit
which within a reasonable period of time is to be used (determined at the time the loan is made) as a principal residence (as defined
under Code Section 121) of the Participant shall be no greater than 10 years.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>Pre-Payment Without Penalty: A Participant may pre-pay the full outstanding balance of any loan hereunder prior to the date
it is due without penalty.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(e)</TD><TD>Wait Period: Notwithstanding any other provision of this Article to the contrary, a Participant who pays off an existing Plan
loan may not apply for another Plan loan during the 7-day period following the payoff date of the prior Plan loan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">12.10</FONT></TD><TD>Prior Loans</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of this Article to the contrary,
any loan made under the provisions of the Plan as in effect prior to this amendment and restatement shall be administered in accordance
with the provisions of the note reflecting such loan and shall remain outstanding until repaid in accordance with its terms.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XIII<BR>
WITHDRAWALS WHILE EMPLOYED</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.1</FONT></TD><TD>Non-Hardship Withdrawals of Rollover Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant who is employed by an Employer or a Related Employer
and who has attained age 59 1/2 may elect, subject to the limitations and conditions prescribed in this Article, to make a withdrawal
from his Rollover Contributions Sub-Account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.2</FONT></TD><TD>Non-Hardship Withdrawals of Restricted Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant who is employed by an Employer or a Related Employer
and who has attained age 59 1/2 may elect, subject to the limitations and conditions prescribed in this Article, to make a withdrawal
from his vested interest in any of the following Sub-Accounts:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>his 401(k) Contributions Sub-Account</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>his Special Annual Company Contributions Sub-Account</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.3</FONT></TD><TD>Non-Hardship Withdrawals of Matching Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant who is employed by an Employer or a Related Employer
may elect, subject to the limitations and conditions prescribed in this Article, to make a withdrawal of vested amounts held in
his Matching Contributions Sub-Account if any of the following requirements are met:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>He has attained age 59 1/2.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.4</FONT></TD><TD>Qualified Reservists Withdrawals of 401(k) Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
a Participant who is a member of a reserve component (as defined in Section 101 of Title 37 of the United States Code) who is ordered
or called to active duty for a period in excess of 179 days, or for an indefinite period, may elect to receive a cash withdrawal
of all or any portion of his 401(k) Contributions Sub-Account. Any distribution made to a Participant pursuant to this Section
must be made during the period beginning on the date of his order or call to active duty and ending on the close of his active
duty period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.5</FONT></TD><TD>Withdrawal Upon Deemed Severance from Employment Due to Qualified Military Service</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
a Participant who is absent from employment because of service with the uniformed services (as described in United Stated Code,
Title 38, Chapter 43) for more than 30 days shall be treated as if he had incurred a severance from employment for purposes of
receiving a distribution under Code Section 401(k)(2)(B)(i)(I). A Participant who is deemed to have incurred a severance from employment
hereunder may elect to receive a cash withdrawal from his vested interest in any of the following Sub-Accounts:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>his 401(k) Contributions Sub-Account</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant receives distribution in accordance with the
provisions of this Section and would not otherwise be entitled to receive distribution under the terms of the Plan other than this
Section, his 401(k) Contributions and the Participant's &quot;elective contributions&quot; and &quot;employee contributions&quot;,
as defined in Section 7.1, under all other qualified and non-qualified deferred compensation plans maintained by an Employer or
any Related Employer shall be suspended for at least 6 months after his receipt of the withdrawal. However, if the distribution
is also a &quot;qualified reservist distribution&quot;, the suspension shall not apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this Section, a &quot;qualified reservist distribution&quot;
means a distribution to a reservist or national guardsman who is ordered or called to active duty after September 11, 2001, either
(1) for an indefinite period or (2) for a period longer than 179 days, provided such distribution is made during the period beginning
on the date the Participant is ordered or called to active duty and ending on the date the Participant's active duty period closes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.6</FONT></TD><TD>Overall Limitations on Non-Hardship Withdrawals</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Non-hardship withdrawals made pursuant to this Article shall
be subject to the following conditions and limitations:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>A Participant must apply for a non-hardship withdrawal such number of days prior to the date as of which it is to be effective
as the Administrator may prescribe.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Non-hardship withdrawals may be made effective as soon as administratively practicable after the Administrator's approval of
the Participant's withdrawal application.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>A Participant may not make more than 2 non-hardship withdrawals in accordance with the provisions of this Article during the
Plan Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>Non-hardship withdrawals shall not be permitted from a Participant's Profit Sharing Contributions or Retirement Account Contributions
Sub-Accounts.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.7</FONT></TD><TD>Hardship Withdrawals</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant who is employed by an Employer or a Related Employer
and who is determined by the Administrator to have incurred a hardship in accordance with the provisions of this Article may elect,
subject to the limitations and conditions prescribed in this Article, to make a cash withdrawal from his vested interest in any
of the following Sub-Accounts:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>his 401(k) Contributions Sub-Account, excluding any income credited to such Sub-Account after December 31, 1988.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>his Rollover Contributions Sub-Account.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>his Matching Contributions Sub-Account.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>that portion, if any, of his Special Annual Company Contributions Sub Account credited to such Sub Account as of December 31,
1988.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.8</FONT></TD><TD>Hardship Determination</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Administrator shall grant a hardship withdrawal only if
it determines that the withdrawal is necessary to meet an immediate and heavy financial need of the Participant. An immediate and
heavy financial need of the Participant means a financial need on account of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>expenses previously incurred by or necessary to obtain for the Participant, the Participant's Spouse, or any dependent of the
Participant (as defined in Code Section 152, without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) medical care
deductible under Code Section 213(d), determined without regard to whether the expenses exceed any applicable income limit;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>costs directly related to the purchase (excluding mortgage payments) of a principal residence for the Participant;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>payment of tuition, related educational fees, and room and board expenses for the next 12 months of post-secondary education
for the Participant, or the Participant's Spouse, child or other dependent (as defined in Code Section 152, without regard to subsections
(b)(1), (b)(2) and (d)(1)(B) thereof);</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>payments necessary to prevent the eviction of the Participant from his principal residence or foreclosure on the mortgage on
the Participant's principal residence;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(e)</TD><TD>payment of funeral or burial expenses for the Participant's deceased parent, Spouse, child or dependent (as defined in Code
Section 152, without regard to subsection (d)(1)(B) thereof); or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(f)</TD><TD>expenses for the repair of damage to the Participant's principal residence that would qualify for a casualty loss deduction
under Code Section 165 (determined without regard to whether the loss exceeds any applicable income limit).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, the Administrator shall grant a hardship withdrawal
if it determines that the withdrawal is necessary to meet an immediate and heavy financial need of the Participant's primary Beneficiary
under the Plan. A Participant's primary Beneficiary is any individual named as the Participant's Beneficiary under the Plan who
has an unconditional right to all or a portion of the Participant's Account upon the death of the Participant. An immediate and
heavy financial need of a Participant's primary Beneficiary means a financial need on account of:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(g)</TD><TD>expenses previously incurred by or necessary to obtain for the primary Beneficiary medical care deductible under Code Section
213(d), determined without regard to whether the expenses exceed any applicable income limit;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(h)</TD><TD>payment of tuition, related educational fees, and room and board expenses for the next 12 months of post-secondary education
for the primary Beneficiary; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>payment of funeral or burial expenses for the primary Beneficiary.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.9</FONT></TD><TD>Satisfaction of Necessity Requirement for Hardship Withdrawals</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A withdrawal shall be deemed to be necessary to satisfy an immediate
and heavy financial need of a Participant only if the withdrawal is not in excess of the amount of the immediate and heavy financial
need of the Participant and the Participant satisfies</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">all of the following requirements:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The withdrawal is not in excess of the amount of the immediate and heavy financial need of the Participant, including amounts
necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated to result from the withdrawal.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The Participant has obtained all distributions, other than hardship distributions, and all non-taxable (at the time of the
loan) loans currently available under all plans maintained by an Employer or any Related Employer.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>The Participant's 401(k) Contributions and the Participant's &quot;elective contributions&quot; and &quot;employee contributions&quot;,
as defined in Section 7.1, under all other qualified and non-qualified deferred compensation plans maintained by an Employer or
any Related Employer shall be suspended for 6 months after his receipt of the withdrawal.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant shall not fail to be treated as an Eligible Employee
for purposes of applying the limitations contained in Article VII of the Plan merely because his 401(k) Contributions are suspended
in accordance with this Section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.10</FONT></TD><TD>Conditions and Limitations on Hardship Withdrawals</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Hardship withdrawals made pursuant to this Article shall be
subject to the following conditions and limitations:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>A Participant must apply for a hardship withdrawal such number of days prior to the date as of which it is to be effective
as the Administrator may prescribe.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Hardship withdrawals may be made effective as soon as administratively practicable after the Administrator's approval of the
Participant's withdrawal application.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>The amount of a hardship withdrawal may include any amounts necessary to pay any Federal, state, or local income taxes or penalties
reasonably anticipated to result from the distribution.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>A Participant may not make more than 2 hardship withdrawals in accordance with the provisions of this Article during the Plan
Year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(e)</TD><TD>Hardship withdrawals shall not be permitted from a Participant's Profit Sharing Contributions or Retirement Account Contributions
Sub-Accounts.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.11</FONT></TD><TD>Order of Withdrawal from a Participant's Sub-Accounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Distribution of any withdrawal pursuant to this Article XIII
shall be made from a Participant's Sub-Accounts, to the extent necessary, in the following order:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;his Rollover Contributions
Sub-Account;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;his 401(k) Contributions
Sub-Account;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;his vested Matching
Contributions A Sub-Account;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;his vested Matching
Contributions B Sub-Account; then</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;his Special Annual
Company Contributions Sub-Account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the Sub-Account from which a Participant is receiving a withdrawal
is invested in more than one Investment Fund, the withdrawal shall be charged against the Investment Funds as directed by the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XIV<BR>
TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">14.1</FONT></TD><TD>Termination of Employment and Settlement Date</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant's Settlement Date shall occur on the date he terminates
employment with the Employers and all Related Employers because of death, disability, retirement, or other termination of employment.
Written notice of a Participant's Settlement Date shall be given by the Administrator to the Trustee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">14.2</FONT></TD><TD>Separate Accounting for Non-Vested Amounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If as of a Participant's Settlement Date the Participant's vested
interest in his Employer Contributions Sub-Account is less than 100%, that portion of his Employer Contributions Sub-Account that
is not vested shall be accounted for separately from the vested portion and shall be disposed of as provided in the following Section.
If prior to such Settlement Date the Participant received a distribution under the Plan and the non-vested portion of his Employer
Contributions Sub-Account was not forfeited as provided in the following Section, his vested interest in his Employer Contributions
Sub-Account shall be an amount (&quot;X&quot;) determined by the following formula:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">X = P(AB + D) - D</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of the formula:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">P</TD><TD>=&#9;The Participant's vested interest in his Employer Contributions Sub-Account on the date distribution is to be made.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">AB</TD><TD>=&#9;The balance of the Participant's Employer Contributions Sub-Account as of the Valuation Date immediately preceding the
date distribution is to be made.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">D</TD><TD>=&#9;The amount of all prior distributions from the Participant's Employer Contributions Sub-Account. Amounts deemed to have
been distributed to a Participant pursuant to Code Section 72(p), but which have not actually been offset against the Participant's
Account balance shall not be considered distributions hereunder.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">14.3</FONT></TD><TD>Disposition of Non-Vested Amounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">That portion of a Participant's Employer Contributions Sub-Account
that is not vested upon the occurrence of his Settlement Date shall be disposed of as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>If the Participant has no vested interest in his Account upon the occurrence of his Settlement Date or his vested interest
in his Account as of the date of distribution does not exceed $1,000, resulting in the distribution or deemed distribution to the
Participant of his entire vested interest in his Account, the non-vested balance in the Participant's Employer Contributions Sub-Account
shall be forfeited and his Account closed as of (i) the Participant's Settlement Date, if the Participant has no vested interest
in his Account and is therefore deemed to have received distribution on that date, or (ii) the date actual distribution is made
to the Participant.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>If the Participant's vested interest in his Account exceeds $1,000 and the Participant is eligible for and consents in writing
to a single sum payment of his vested interest in his Account, the non-vested balance in the Participant's Employer Contributions
Sub-Account shall be forfeited and his Account closed as of the date the single sum payment occurs, provided that such distribution
is made because of the Participant's Settlement Date. A distribution is deemed to be made because of a Participant's Settlement
Date if it occurs prior to the end of the second Plan Year beginning on or after the Participant's Settlement Date.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>If neither paragraph (a) nor paragraph (b) is applicable, the non-vested balance in the Participant's Employer Contributions
Sub-Account shall continue to be held in such Sub-Account and shall not be forfeited until the last day of the 5-year period beginning
on his Settlement Date, provided that the Participant is not reemployed by an Employer or a Related Employer prior to that date.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">14.4</FONT></TD><TD>Treatment of Forfeited Amounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except as otherwise provided below with respect to pre-2015
Profit Sharing forfeitures, whenever the non-vested balance of a Participant's Employer Contributions Sub-Account is forfeited
during a Plan Year in accordance with the provisions of the preceding Section, the amount of such forfeiture shall be applied against
the Employers' contribution obligations or against Plan expenses, as directed by the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pre-2015 Profit Sharing Forfeitures: Solely with respect to
a forfeiture which arises before January 1, 2015 and is attributable to a Profit Sharing Contribution, such forfeiture shall be
allocated as of December 31 of the Plan Year following the Plan Year in which it arises (the &quot;allocation Plan Year&quot;)
among the Accounts of Participants who are Eligible Employees with respect to Profit Sharing Contributions during such &quot;allocation
Plan Year&quot; and have met the allocation requirements for Profit Sharing Contributions described in Article VI for such &quot;allocation
Plan Year.&quot; Any such forfeited amounts shall be allocated in the ratio which an eligible Participant's Compensation for the
&quot;allocation Plan Year&quot; (as modified by Section 6.2) bears to the aggregate of such modified Compensation for all such
eligible Participants. Any such allocation shall be made after the allocation of any Profit Sharing Contribution for the &quot;allocation
Plan Year&quot; is made or the Sponsor determines that no Profit Sharing Contribution will be made for the &quot;allocation Plan
Year.&quot; Forfeitures credited to a Participant's Account under this paragraph shall be credited to his Profit Sharing Contributions
Sub-Account. A Participant's vested interest in amounts attributable to forfeitures allocated to his Profit Sharing Contributions
Sub-Account under this paragraph shall be determined under the vesting schedule otherwise applicable to such Sub-Account pursuant
to Article VI.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">14.5</FONT></TD><TD>Recrediting of Forfeited Amounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A former Participant who forfeited the non-vested portion of
his Employer Contributions Sub-Account in accordance with the provisions of paragraph (a) or (b) of Section 14.3 and who is reemployed
by an Employer or a Related Employer shall have such forfeited amounts recredited to a new Account in his name, without adjustment
for interim gains or losses experienced by the Trust, if:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>he returns to employment with an Employer or a Related Employer before the end of the 5-year period beginning on his Settlement
Date; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>if he received actual distribution of his vested interest in his Account, he repays to the Plan the full amount of such distribution
that is attributable to Employer Contributions before the end of the 5-year period beginning on the date he is reemployed.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Funds needed in any Plan Year to recredit the Account of a Participant
with the amounts of prior forfeitures in accordance with the preceding sentence shall come first from forfeitures of Employer Contributions
(other than pre-2015 Profit Sharing forfeitures described in the preceding Section) that arise during such Plan Year, and then
from Trust income earned in such Plan Year, to the extent that it has not yet been allocated among Participants' Accounts as provided
in Article XI, with each Trust Fund being charged with the amount of such income proportionately, unless his Employer chooses to
make an additional Employer Contribution, and shall finally be provided by his Employer by way of a separate Employer Contribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XV<BR>
DISTRIBUTIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.1</FONT></TD><TD>Distributions to Participants</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to the provisions of Section 15.3, a Participant whose
Settlement Date occurs shall receive distribution of his vested interest in his Account in the form provided under Article XVI
beginning as soon as reasonably practicable following his Settlement Date or the date his application for distribution is filed
with the Administrator, if later.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.2</FONT></TD><TD>Distributions to Beneficiaries</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to the provisions of Section 15.3, if a Participant
dies prior to his Benefit Payment Date, his Beneficiary shall receive distribution of the Participant's vested interest in his
Account in the form provided under Article XVI beginning as soon as reasonably practicable following the date the Beneficiary's
application for distribution is filed with the Administrator. If distribution is to be made to a Participant's Spouse, it shall
be made available within a reasonable period of time after the Participant's death that is no less favorable than the period of
time applicable to other distributions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant dies after the date distribution of his vested
interest in his Account begins under this Article, but before his entire vested interest in his Account is distributed, his Beneficiary
shall receive distribution of the remainder of the Participant's vested interest in his Account beginning as soon as reasonably
practicable following the Participant's date of death.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.3</FONT></TD><TD>Code Section 401(a)(9) Requirements</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The provisions of this Section take precedence over any inconsistent
provision of the Plan; provided, however, that the provisions of this Section are not intended to create additional forms of payment
that are not otherwise provided under Article XVI.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All distributions required under this Section shall be determined
and made in accordance with Code Section 401(a)(9) and the minimum distribution incidental benefits requirements of Code Section
401(a)(9)(G).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>A Participant's vested interest in his Account shall be distributed, or begin to be distributed to the Participant no later
than the Participant's Required Beginning Date.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Following the Participant's Required Beginning Date, the minimum amount that will be distributed for each &quot;distribution
calendar year&quot;, up to and including the &quot;distribution calendar year&quot; that includes the Participant's date of death,
is the lesser of:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>the quotient obtained by dividing the Participant's &quot;mrd account balance&quot; by the distribution period in the Uniform
Lifetime Table set forth in Section 1.401(a)(9)-9, Q &amp; A-2 of the Treasury Regulations, using the Participant's age as of the
Participant's birthday in the &quot;distribution calendar year&quot; or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>if the Participant's sole &quot;designated beneficiary&quot; for a &quot;distribution calendar year&quot; is the Participant's
Spouse, the quotient obtained by dividing the Participant's &quot;mrd account balance&quot; by the number in the Joint and Last
Survivor Table set forth in Section 1.401(a)(9)-9, Q &amp; A-3 of the Treasury Regulations, using the Participant's and Spouse's
attained ages as of the Participant's and Spouse's birthdays in the &quot;distribution calendar year&quot;.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Subject to paragraph (d) below, if a Participant dies on or after his Required Beginning Date, but before his vested interest
in his Account has been distributed in full, the remainder of the Participant's vested Account balance shall be distributed to
the Participant's Beneficiary in a single sum payment as soon as reasonably practicable following the Participant's death.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>If a Participant dies on or after his Required Beginning Date, the minimum amount that will be distributed to a Participant's
Beneficiary for each &quot;distribution calendar year&quot; following the year in which the Participant's death occurs is:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>If the Participant's Beneficiary is a &quot;designated beneficiary&quot;, the quotient obtained by dividing the Participant's
&quot;mrd account balance&quot; by the longer of:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>the remaining life expectancy of the Participant, calculated using the age of the Participant in the year of death, reduced
by 1 for each subsequent year or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>the remaining life expectancy of the &quot;designated beneficiary&quot;, calculated as provided in (1) or (2) below, as applicable.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD>If the Participant's surviving Spouse is his sole &quot;designated beneficiary&quot;, the Spouse's remaining life expectancy
is calculated for each &quot;distribution calendar year&quot; using the surviving Spouse's age as of the Spouse's birthday during
that calendar year. For &quot;distribution calendar years&quot; after the year of the surviving Spouse's death, the remaining life
expectancy is calculated using the age of the surviving Spouse as of the Spouse's birthday in the calendar year of the Spouse's
death, reduced by 1 for each subsequent year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD>If the Participant's surviving Spouse is not the sole &quot;designated beneficiary&quot;, the &quot;designated beneficiary's&quot;
remaining life expectancy is calculated for each &quot;distribution calendar year&quot; using his age in the calendar year following
the Participant's death, reduced by 1 for each subsequent year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>If the Participant's Beneficiary is not a &quot;designated beneficiary&quot; (determined as of September 30 of the calendar
year following the year of the Participant's death), the quotient obtained by dividing the Participant's &quot;mrd account balance&quot;
by the Participant's remaining life expectancy calculated using the age of the Participant in the calendar year of death, reduced
by 1 for each subsequent year.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>Minimum distribution amounts shall be determined using the Uniform Lifetime Table set forth in Section 1.401(a)(9)-9 of the
Treasury Regulations and the Joint and Last Survivor Table set forth in Section 1.401(a)(9)-9 of the Treasury Regulations.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(e)</TD><TD>If a Participant dies before his Required Beginning Date and before his vested interest in his Account has been distributed
in full, the Participant's vested Account balance shall be distributed to the Participant's Beneficiary in a single sum payment
no later than December 31 of the calendar year which includes the 5th anniversary of the Participant's death; provided, however,
that if the Participant's Spouse is his sole &quot;designated beneficiary&quot; with respect to all or any portion of the Participant's
vested Account, the Spouse may elect to postpone payment until December 31 of the calendar year in which the Participant would
have attained age 70 1/2, if later. The Spouse's election to defer payment must be made no later than September 30 of the calendar
year that contains the 5th anniversary of the Participant's death.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">If the Participant's Spouse is a sole &quot;designated
beneficiary&quot; with respect to all or any portion of the Participant's interest and the Spouse dies after the Participant but
before distribution to the Spouse is made, the rules described above shall be applied with respect to the interest for which the
Spouse was the sole &quot;designated beneficiary,&quot; substituting the date of the Spouse's death for the date of the Participant's
death. A Participant's Spouse qualifies as the Participant's sole &quot;designated beneficiary&quot; if she is entitled to the
Participant's entire vested interest in his Account or his entire vested interest in a segregated portion of the Participant's
Account and no other &quot;designated beneficiary&quot; is entitled to any portion of that interest unless the Spouse dies prior
to receiving full distribution of that interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(f)</TD><TD>For purposes of this Section the following terms have the following meanings:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>A Participant's &quot;<B>designated beneficiary</B>&quot; means the individual who is the Participant's Beneficiary under Article
XVII of the Plan and is the designated beneficiary under Code Section 401(a)(9) and Treasury Regulations Section 1.401(a)(9)-4.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>A &quot;<B>distribution calendar year</B>&quot; means a calendar year for which a minimum payment is required. The first year
for which a minimum payment is required depends on whether distribution begins before or after the Participant's death. If distribution
begins before the Participant's death, the first &quot;distribution calendar year&quot; is the calendar year immediately preceding
the calendar year that contains the Participant's Required Beginning Date. If distribution begins after the Participant's death,
the first &quot;distribution calendar year&quot; is the calendar year in which distributions are required to begin under paragraph
(e) of this Section.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">The required minimum payment for the Participant's first
&quot;distribution calendar year&quot; must be made on or before the Participant's Required Beginning Date. The required minimum
payment for other &quot;distribution calendar years,&quot; including the required minimum payment for the &quot;distribution calendar
year&quot; in which the Participant's Required Beginning Date occurs, must be made on or before December 31 of that &quot;distribution
calendar year.&quot;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>A Participant's &quot;<B>mrd account balance</B>&quot; means the Participant's Account balance as of the last Valuation Date
in the calendar year immediately preceding the &quot;distribution calendar year&quot; (the &quot;valuation calendar year&quot;),
adjusted as follows:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>Such Account balance shall be increased by the amount of any contributions made and allocated or forfeitures allocated to the
Account balance as of dates in the &quot;valuation calendar year&quot; after the Valuation Date.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>Such Account balance shall be decreased by distributions made in the &quot;valuation calendar year&quot; after the Valuation
Date.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">The Account balance for the &quot;valuation calendar
year&quot; includes any amounts rolled over or transferred to the Plan either in the &quot;valuation calendar year&quot; or in
the &quot;distribution calendar year&quot; if distributed or transferred in the &quot;valuation calendar year.&quot;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.4</FONT></TD><TD>Cash Outs and Participant Consent</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if a Participant's vested interest in his Account does not exceed $1,000, distribution of such vested interest shall be made to
the Participant in a single sum payment or through a direct rollover, as described in Article XVI, as soon as reasonably practicable
following his Settlement Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant has no vested interest in his Account on his
Settlement Date, he shall be deemed to have received distribution of such vested interest on his Settlement Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant's vested interest in his Account exceeds $1,000,
distribution shall not commence to such Participant prior to his Required Beginning Date without the Participant's written consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.5</FONT></TD><TD>Required Commencement of Distribution</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
distribution of a Participant's vested interest in his Account shall commence to the Participant no later than his Required Beginning
Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant who does not make application for his benefit
to commence as of an earlier date shall be deemed to have elected to postpone distribution hereunder until his Required Beginning
Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.6</FONT></TD><TD>Reemployment of a Participant</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant whose Settlement Date has occurred is reemployed
by an Employer or a Related Employer, he shall lose his right to any distribution or further distributions from the Trust arising
from his prior Settlement Date and his interest in the Trust shall thereafter be treated in the same manner as that of any other
Participant whose Settlement Date has not occurred.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.7</FONT></TD><TD>Restrictions on Alienation</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except as provided in Code Section 401(a)(13) (relating to qualified
domestic relations orders), Code Section 401(a)(13)(C) and (D) (relating to offsets ordered or required under a criminal conviction
involving the Plan, a civil judgment in connection with a violation or alleged violation of fiduciary responsibilities under ERISA,
or a settlement agreement between the Participant and the Department of Labor in connection with a violation or alleged violation
of fiduciary responsibilities under ERISA), Treasury Regulations Section 1.401(a)-13(b)(2) (relating to Federal tax levies and
judgments), or as otherwise required by law, no benefit under the Plan at any time shall be subject in any manner to anticipation,
alienation, assignment (either at law or in equity), encumbrance, garnishment, levy, execution, or other legal or equitable process;
and no person shall have power in any manner to anticipate, transfer, assign (either at law or in equity), alienate or subject
to attachment, garnishment, levy, execution, or other legal or equitable process, or in any way encumber his benefits under the
Plan, or any part thereof, and any attempt to do so shall be void.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.8</FONT></TD><TD>Facility of Payment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the Administrator finds that any individual to whom an amount
is payable hereunder is incapable of attending to his financial affairs because of any mental or physical condition, including
the infirmities of advanced age, such amount may, in the discretion of the Administrator, be paid to such individual's court appointed
guardian or to another person with a valid power of attorney. The Trustee shall make such payment only upon receipt of written
instructions to such effect from the Administrator. Any such payment shall be charged to the Account from which the payment would
otherwise have been paid to the individual found incapable of attending to his financial affairs and shall be a complete discharge
of any liability therefor under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If distribution is to be made to a minor Beneficiary, the Administrator
may, in its discretion, pay the amount to a duly qualified guardian or other legal representative, to an adult relative under the
applicable state Uniform Gifts to Minors Act, as custodian, or to a trust that has been established for the benefit of the minor.
Any such payment shall be charged to the Account from which the payment would otherwise have been paid to the minor and shall be
a complete discharge of any liability therefor under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.9</FONT></TD><TD>Inability to Locate Payee and Non-Negotiated Checks</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If any benefit becomes payable to any person, or to the executor
or administrator of any deceased person, and if that person or his executor or administrator does not present himself to the Administrator
within a reasonable period after the Administrator mails written notice of his eligibility to receive a distribution hereunder
to his last known address and makes such other diligent effort to locate the person as the Administrator determines, such as (1)
providing a distribution notice to the lost Participant at his/her last known address by certified mail, (2) use of a commercial
locater service, the internet or other general search method, or (3) use of the Social Security Administration search program,
that benefit will be forfeited. However, if the payee later files a claim for that benefit, the benefit will be restored (without
earnings or interest).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a distribution check has been issued and is outstanding for
more than 180 days and the Administrator has been unable to locate the payee after diligent efforts have been made to do so, then
except as specifically directed by the Administrator, the amount of the check shall be re-deposited to the Plan and forfeited.
However, if the payee is subsequently located, the check amount will be restored to an Account established on the payee's behalf,
without adjustment for investment gains or losses since the date of issuance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any amount forfeited under this Section shall be applied against
the Employer Contribution obligations or against Plan expenses, as directed by the Administrator.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">15.10</FONT></TD><TD>Distribution Pursuant to Qualified Domestic Relations Orders</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
if a qualified domestic relations order so provides, distribution may be made to an alternate payee pursuant to a qualified domestic
relations order, as defined in Code Section 414(p), regardless of whether the Participant's Settlement Date has occurred or whether
the Participant is otherwise entitled to receive a distribution under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XVI<BR>
FORM OF PAYMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.1</FONT></TD><TD>Applicability</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The provisions of this Article shall apply to all Participants
and Beneficiaries eligible to receive a distribution under the Plan (including a withdrawal under Article XIII).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.2</FONT></TD><TD>Form of Payment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Distribution shall be made to a Participant, or his Beneficiary,
if the Participant has died, in a single sum cash payment. Notwithstanding the foregoing, a Participant who has reached his Required
Beginning Date shall receive distribution in periodic cash payments, made not less frequently than annually, equal to the minimum
amount necessary to satisfy the distribution requirements of Code Section 401(a)(9) and regulations issued thereunder until such
time as he may elect a single sum cash payment of the remaining vested balance of his Account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.3</FONT></TD><TD>Direct Rollover</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
in lieu of receiving distribution in a form of payment provided under this Article, a &quot;qualified distributee&quot; may elect
in writing, in accordance with rules prescribed by the Administrator, to have a portion or all of any &quot;eligible rollover distribution&quot;
paid directly by the Plan to the &quot;eligible retirement plan&quot; designated by the &quot;qualified distributee&quot;. Any
such payment by the Plan to another &quot;eligible retirement plan&quot; shall be a direct rollover.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, a &quot;qualified distributee&quot;
may not elect a direct rollover with respect to an &quot;eligible rollover distribution&quot; if the total value of the &quot;eligible
rollover distributions&quot; expected to be made to the &quot;qualified distributee&quot; for the year is less than $200 or with
respect to a portion of an &quot;eligible rollover distribution&quot; if the value of such portion is less than $500.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this Section, the following terms have the following
meanings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>An &quot;eligible retirement plan&quot; with respect to the Participant, the Participant's Spouse, or the Participant's former
Spouse means any of the following: (i) an individual retirement account described in Code Section 408(a), (ii) an individual retirement
annuity described in Code Section 408(b), (iii) an annuity plan described in Code Section 403(a) that accepts rollovers, (iv) a
qualified trust described in Code Section 401(a) that accepts rollovers, (v) an annuity contract described in Code Section 403(b)
that accepts rollovers, (vi) an eligible plan under Code Section 457(b) that is maintained by a state, political subdivision of
a state, or any 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 the Plan, or (vii) a Roth IRA, as described in Code Section 408A.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">An &quot;eligible retirement plan&quot; with respect
to any other &quot;qualified distributee&quot; means either an individual retirement account described in Code Section 408(a) or
an individual retirement annuity described in Code Section 408(b) (an &quot;IRA&quot;). Such IRA must be treated as an IRA inherited
from the deceased Participant by the &quot;qualified distributee&quot; and must be established in a manner that identifies it as
such.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>An &quot;eligible rollover distribution&quot; means any distribution of all or any portion of the balance of a Participant's
Account; provided, however, that an eligible rollover distribution does not include the following:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>any distribution to the extent such distribution is required under Code Section 401(a)(9).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>any distribution that is one of a series of substantially equal periodic payments made not less frequently than annually for
the life or life expectancy of the &quot;qualified distributee&quot; or the joint lives or life expectancies of the &quot;qualified
distributee&quot; and the &quot;qualified distributee's&quot; designated beneficiary, or for a specified period of 10 years or
more.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>any hardship withdrawal made in accordance with the provisions of Article XIII.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>A &quot;qualified distributee&quot; means a Participant, the Participant's surviving Spouse, the Participant's Spouse or former
Spouse who is an alternate payee under a qualified domestic relations order, as defined in Code Section 414(p), or the Participant's
non-Spouse Beneficiary who is his designated beneficiary within the meaning of Code Section 401(a)(9)(E).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.4</FONT></TD><TD>Notice Regarding Form of Payment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Within the 60-day period ending 30 days before a Participant's
Benefit Payment Date, the Administrator shall provide the Participant with a written explanation of his right to defer distribution
until his Normal Retirement Date, or such later date as may be provided in the Plan, the consequences to the Participant of electing
an immediate distribution of his vested Account balance instead of deferring payment, his right to make a direct rollover, and
the form of payment provided under the Plan. Distribution of the Participant's Account may commence fewer than 30 days after such
notice is provided to the Participant if (i) the Administrator clearly informs the Participant of his right to consider his election
of whether or not to make a direct rollover or to receive a distribution prior to his Normal Retirement Date for a period of at
least 30 days following his receipt of the notice and (ii) the Participant, after receiving the notice, affirmatively elects an
early distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.5</FONT></TD><TD>Distribution in the Form of Employer Stock</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
to the extent that his vested Account is invested in Employer Stock on the date a distribution (other than a hardship withdrawal
under Article XIII) is made, a Participant or Beneficiary receiving such distribution may elect to have it paid in whole shares
of Employer Stock (with any fractional shares distributed in cash). Hardship withdrawals shall be made only in cash.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XVII<BR>
BENEFICIARIES</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">17.1</FONT></TD><TD>Designation of Beneficiary</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to Section 17.2 below (with respect to certain Participants'
Profit Sharing Contributions Sub-Accounts), a Participant's Beneficiary shall be determined as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An unmarried Participant's Beneficiary shall be the person or
persons designated by such Participant in accordance with rules prescribed by the Administrator. A married Participant's Beneficiary
shall be his Spouse, unless the Participant designates a person or persons other than his Spouse as Beneficiary with his Spouse's
written consent in accordance with rules prescribed by the Administrator. For purposes of this Section, a Participant shall be
treated as unmarried and spousal consent shall not be required if the Participant does not have a Spouse at the time of his death.
In order for a Beneficiary designation to be valid, it must be filed with the Administrator or its delegate prior to the Participant&rsquo;s
death.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If no Beneficiary has been designated or identified pursuant
to the preceding provisions of this Section, or if no Beneficiary survives the Participant, then the Beneficiary under the Plan
shall be the deceased Participant's surviving Spouse or, if there is no surviving Spouse, the Participant's surviving children
in equal shares or, if there are no surviving children, the Participant's estate. If a Beneficiary dies after becoming entitled
to receive a distribution under the Plan but before distribution is made to him in full, and if the Participant or Beneficiary
has not designated another Beneficiary to receive the balance of the distribution in that event, the estate of the deceased Beneficiary
shall be the Beneficiary as to the balance of the distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">17.2</FONT></TD><TD>Designation of Beneficiary &ndash; Special Rule for Prior Profit Sharing Plan Participants</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding Section 17.1 above, in the case of a Participant
who was a participant in the Flushing Financial Corporation Stock-Based Profit Sharing Plan (&quot;PSP&quot;) prior to May 1, 2008
and has not made a Beneficiary designation under the Plan on or after May 1, 2008, then solely for purposes of the Participant's
Profit Sharing Contributions Sub-Account (and not for any other Sub-Accounts) the Participant's Beneficiary shall be determined
as follows: The Participant's Beneficiary for his Profit Sharing Contributions Sub-Account shall be the person(s) designated by
the Participant prior to May 1, 2008 as his beneficiary under the PSP, provided such designation was filed with the administrator
of the PSP or its delegate prior May 1, 2008. If the Participant did not so designate a beneficiary under the PSP prior to May
1, 2008 or no beneficiary designated by the Participant under the PSP prior to May 1, 2008 survives the Participant, then the Beneficiary
for the Participant's Profit Sharing Contributions Sub-Account shall be the deceased Participant's surviving Spouse or, if there
is no surviving Spouse, the Participant's surviving children in equal shares or, if there are no surviving children, the Participant's
estate. If a Beneficiary dies after becoming entitled to receive a distribution of a Participant's Profit Sharing Contributions
Sub-Account but before distribution is made to him in full, and if the Participant or Beneficiary has not designated another Beneficiary
to receive the balance of the distribution in that event, the estate of the deceased Beneficiary shall be the Beneficiary as to
the balance of the distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Section shall not apply to any Participant who makes a
Beneficiary designation under the Plan on or after May 1, 2008 or to any Participant who was not a participant in the PSP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">17.3</FONT></TD><TD>Spousal Consent Requirements</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any written consent given by a Participant's Spouse pursuant
to this Article must acknowledge the effect of the action taken, must specify any non-Spouse Beneficiary designated by the Participant
and that such Beneficiary may not be changed without the Spouse's written consent, and must be witnessed by a Plan representative
or a notary public. A Participant's Spouse will be deemed to have given written consent to the Participant's designation of Beneficiary
if the Participant establishes to the satisfaction of a Plan representative that such consent cannot be obtained because the Spouse
cannot be located or because of other circumstances set forth in Section 401(a)(11) of the Code and regulations issued thereunder.
Any written consent given or deemed to have been given by a Participant's Spouse hereunder shall be valid only with respect to
the Spouse who signs the consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XVIII<BR>
ADMINISTRATION</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.1</FONT></TD><TD>Authority of the Sponsor and Administrator</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Administrator shall be responsible for the administration
of the Plan and, in addition to the powers and authorities expressly conferred upon it in the Plan, shall have all such powers
and authorities as may be necessary to carry out the provisions of the Plan, including the power and authority to interpret and
construe the provisions of the Plan, to make benefit determinations, to resolve any disputes which arise under the Plan; to establish
rules and procedures for the administration of the Plan (including, but not limited to, rules and procedures to be followed by
Participants and Beneficiaries applying for benefits under the Plan); to authorize disbursements from the Trust Fund; to select,
remove and replace the Investment Funds (other than the Employer Stock Investment Fund); and to receive, review and retain periodic
reports of the financial condition of the Trust Fund; provided, however, that the Sponsor shall be the administrator and the plan
administrator for purposes of the reporting and disclosure requirements of ERISA and the Code. The Sponsor and the Administrator
may each employ such attorneys, agents, and accountants as they may deem necessary or advisable to assist in carrying out their
respective duties hereunder. The Sponsor and the Administrator shall each be a &quot;named fiduciary&quot; as that term is defined
in ERISA Section 402(a)(2). The Sponsor, by action of its board of directors, may:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>allocate any of its powers, authority, or responsibilities for the operation and administration of the Plan (other than trustee
responsibilities as defined in ERISA Section 405(c)(3)) among named fiduciaries, including a committee or person or persons designated
by the Sponsor to act as such; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>designate a committee or person or persons other than a named fiduciary to carry out any of such powers, authority, or responsibilities.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.2</FONT></TD><TD>Discretionary Authority</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In carrying out their duties under the Plan, including making
benefit determinations, interpreting or construing the provisions of the Plan, making factual determinations, and resolving disputes,
the Sponsor and Administrator (or any individual to whom authority has been delegated in accordance with Section 18.1 or 18.9)
shall each have absolute discretionary authority. Any interpretation of Plan provisions and any findings of fact, including eligibility
to participate and eligibility for benefits, made by the Sponsor and Administrator (or any named fiduciary to whom the Sponsor
has allocated authority to make such interpretations and findings of fact) are final and will not be subject to &quot;de novo&quot;
review unless shown to be arbitrary and capricious.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.3</FONT></TD><TD>Action of the Sponsor</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any act authorized, permitted, or required to be taken under
the Plan by the Sponsor and which has not been delegated in accordance with Section 18.1, may be taken by action of the board of
directors of the Sponsor or by any employee or employees duly empowered to carry out such acts on behalf of the Sponsor. All notices,
advice, directions, certifications, approvals, and instructions required or authorized to be given by the Sponsor under the Plan
shall be in writing and signed by either (i) a majority of the members of the board of directors (or similar governing body) or
by such member or members as may be designated by an instrument in writing, signed by all the members thereof, as having authority
to execute such documents on its behalf, or (ii) the employee or employees authorized to act for the Sponsor in accordance with
the provisions of this Section.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.4</FONT></TD><TD>Claims Review Procedure</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except to the extent that the provisions of any collective bargaining
agreement provide another method of resolving claims for benefits under the Plan, the provisions of this Section shall control
whenever a claim for benefits under the Plan is filed by any person (referred to in this Section as the &quot;claimant&quot;) and
is denied, in whole or in part. The provisions of this Section shall also control whenever a claimant seeks a remedy under any
provision of ERISA or other applicable law in connection with any error regarding his benefit under the Plan and such claim is
denied, in whole or in part.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>Standard Claims Review: The provisions of this Section 18.4(a) shall apply to any claim that is not subject to review under
the provisions of Section 18.4(b) below.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>Whenever the Administrator decides for whatever reason to deny, whether in whole or in part, a claim for benefits filed by
a claimant, the Administrator shall transmit to the claimant a written notice of its decision within 90 days of the date the claim
was filed or, if special circumstances require an extension, within 180 days of such date. If the claimant does not receive notice
from the Administrator regarding disposition of his claim within 90 days of the date his claim for benefits was received by the
Administrator (or, if special circumstances require an extension, within 180 days of that date; provided that the delay and the
reasons for the delay are communicated to the claimant within the initial 90-day period), the claimant's claim for benefits shall
be deemed to have been denied.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">The notice shall be written in a manner calculated to
be understood by the claimant and shall contain the following information:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>the specific reasons for the denial of the claim;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>specific reference to pertinent Plan provisions on which the denial is based;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(C)</TD><TD>a description of any additional material or information necessary for the claimant to perfect the claim and an explanation
of why such information is necessary;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(D)</TD><TD>a statement that the claimant 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 claimant's claim;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(E)</TD><TD>a description of the review procedures and in the event of an adverse review decision, a statement describing any voluntary
review procedures and the claimant's right to obtain copies of such procedures; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(F)</TD><TD>a statement that if the claimant requests a review of the Administrator's decision and the reviewing fiduciary's decision on
review is adverse to the claimant, there is no further administrative review following such initial review, and that the claimant
then has a right to bring a civil action under ERISA Section 502(a).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">The notice shall also include a statement advising the
claimant that, within 60 days of the date on which he receives such notice, he may obtain review of the decision of the Administrator
in accordance with the procedures set forth in Section 18.4(a)(ii) below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>Within the 60-day period beginning on the earlier of (i) the date the claimant receives notice regarding disposition of his
claim or (ii) the date the claimant's claim for benefits is deemed denied hereunder, the claimant or his authorized representative
may request that the claim denial be reviewed by filing with the Administrator a written request therefor, which request shall
contain the following information:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>the date on which the claimant's request was received by the Administrator provided that the date on which the claimant's request
for review was in fact received by the Administrator shall control in the event that the date of the actual filing is later than
the date stated by the claimant pursuant to this paragraph;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>the specific portions of the denial of his claim which the claimant requests the Administrator to review;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(C)</TD><TD>a statement by the claimant setting forth the basis upon which he believes the Administrator should reverse its previous denial
of his claim for benefits and accept his claim as made; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(D)</TD><TD>any written or other material (offered as exhibits) which the claimant desires the Administrator to examine in its consideration
of his position as stated pursuant to paragraph (C) of this Section.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>Within 60 days of the date determined pursuant to Section 18.4(a)(ii)(A) (or, if special circumstances require an extension,
within 120 days of that date; provided that the delay and the reasons for the delay are communicated to the claimant within the
initial 60-day period), the reviewing fiduciary shall conduct a full and fair review of its decision denying the claimant's claim
for benefits and shall render its written decision on review to the claimant. The reviewing fiduciary's decision on review shall
be written in a manner calculated to be understood by the claimant and shall contain the following information:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>the specific reasons for the denial on review;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>specific reference to pertinent Plan provisions on which the denial is based;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(C)</TD><TD>a statement that the claimant 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 claimant's claim;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(D)</TD><TD>a statement describing any voluntary review procedures and the claimant's right to obtain copies of such procedures; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(E)</TD><TD>a statement that there is no further administrative review of the reviewing fiduciary's decision upon review, and that the
claimant has a right to bring a civil action under ERISA Section 502(a).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Disability Claims Review: The provisions of this Section 18.4(b) shall apply to any claim that requires a determination as
to whether or not a Participant is disabled, unless disability is determined under the Plan solely by reference to whether the
Participant is entitled to disability benefits under the Social Security Act or under the Employer's long term disability plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>Whenever the Administrator decides for whatever reason to deny, whether in whole or in part, a claim for benefits filed by
a claimant, the Administrator shall transmit to the claimant a written notice of its decision within 45 days of the date the claim
was filed. If special circumstances require an extension, the Administrator will notify the claimant before the end of the 45-day
review period that additional review time is necessary. The notice will:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>specify the circumstances requiring a delay and the date a decision is expected to be made;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>explain the standards for approving a disability claim;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(C)</TD><TD>state the unresolved issues that prevent the Administrator from reaching a decision; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(D)</TD><TD>describe any additional information needed to resolve the issues.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">Unless the Administrator requires additional information
from the Participant to process the disability claim, the review period cannot be extended beyond an additional 30 days. If the
Administrator requires additional information from the Participant to process the disability claim, the Participant must respond
within 45 days of the date the notice is provided and the review period may be extended accordingly. If special circumstances require
a further extension, the Administrator will notify the claimant before the end of the initial 30-day extension that additional
review time is necessary and the date by which a final decision is expected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">If within 45 days of the date his claim for benefits
was received by the Administrator the claimant does not receive notice from the Administrator either disposing of his claim or
requesting an extension of the review period, the claimant's claim for benefits shall be deemed to have been denied. Similarly,
if the Administrator notifies the Participant that the review period has been extended, but does not provide further notice within
the prescribed review period, the claimant's claim for benefits shall be deemed to have been denied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>The notice denying a claimant's claim for disability benefit shall be written in a manner calculated to be understood by the
claimant and shall contain the following information:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>the specific reasons for the denial of the claim;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>specific reference to pertinent Plan provisions on which the denial is based;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(C)</TD><TD>a description of any additional material or information necessary for the claimant to perfect the claim and an explanation
of why such information is necessary;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(D)</TD><TD>a statement that the claimant 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 claimant's claim;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(E)</TD><TD>if the claim denial is based on an internal rule, guideline, protocol, or other similar provision, a statement that a copy
of the provision is available upon request, free of charge;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(F)</TD><TD>if the claim denial is based on an exclusion or limit (such as a medical necessity requirement or an experimental treatment
exclusion) that an explanation of the scientific or clinical judgment applying the exclusion or limit is available upon request,
free of charge;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(G)</TD><TD>a description of the review procedures and in the event of an adverse review decision, a statement describing any voluntary
review procedures and the claimant's right to obtain copies of such procedures; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(H)</TD><TD>a statement that if the claimant requests a review of the Administrator's decision and the reviewing fiduciary's decision on
review is adverse to the claimant, there is no further administrative review following such initial review, and that the claimant
then has a right to bring a civil action under ERISA Section 502(a).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">The notice shall also include a statement advising the
claimant that, within 180 days of the date on which he receives such notice, he may obtain review of the decision of the Administrator
in accordance with the procedures set forth in Section 18.4(b)(iii) below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>Within the 180-day period beginning on the earlier of (A) the date the claimant receives notice regarding disposition of his
claim or (B) the date the claimant's claim for benefits is deemed denied hereunder, the claimant or his authorized representative
may request that the claim denial be reviewed by filing with the Administrator a written request therefor, which request shall
contain the following information:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>the date on which the claimant's request was received by the Administrator provided that the date on which the claimant's request
for review was in fact received by the Administrator shall control in the event that the date of the actual filing is later than
the date stated by the claimant pursuant to this paragraph;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>the specific portions of the denial of his claim which the claimant requests the Administrator to review;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(C)</TD><TD>a statement by the claimant setting forth the basis upon which he believes the Administrator should reverse its previous denial
of his claim for benefits and accept his claim as made; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(D)</TD><TD>any written or other material (offered as exhibits) which the claimant desires the Administrator to examine in its consideration
of his position as stated pursuant to paragraph (C) of this Section.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD>Review of a disability claim that has been denied in accordance with the provisions of Sections 18.4(b)(i) and (ii) will be
conducted by a Plan fiduciary who is different from and not subordinate to the fiduciary who denied the claim. If the original
claim was denied based on a medical judgment, the reviewing fiduciary shall consult with an appropriate health care professional
who (i) was not consulted on the original claim and (ii) is not subordinate to someone who was consulted on the original claim.
Any medical or vocational experts who were consulted on the original claim must be identified during the review. The claimant may
request, in writing, a list of such experts.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(v)</TD><TD>Within 45 days of the date determined pursuant to Section 18.4(b)(iii)(A), the reviewing fiduciary shall conduct a full and
fair review of the original decision denying the claimant's claim for benefits and shall render its written decision on review
to the claimant. The reviewing fiduciary's decision on review shall be written in a manner calculated to be understood by the claimant
and shall contain the following information:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>the specific reasons for the denial on review;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(B)</TD><TD>specific reference to pertinent Plan provisions on which the denial is based;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(C)</TD><TD>a statement that the claimant 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 claimant's claim;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(D)</TD><TD>if the claim denial is based on an internal rule, guideline, protocol, or other similar provision, a statement that a copy
of the provision is available upon request, free of charge;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(E)</TD><TD>if the claim denial is based on an exclusion or limit (such as a medical necessity requirement or an experimental treatment
exclusion) that an explanation of the scientific or clinical judgment applying the exclusion or limit is available upon request,
free of charge;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(F)</TD><TD>a statement describing any voluntary review procedures and the claimant's right to obtain copies of such procedures; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(G)</TD><TD>the following statement: &quot;You and your Plan may have other voluntary alternative dispute resolution options, such as mediation.
One way to find out what may be available is to contact your local U.S. Department of Labor Office and your State insurance regulatory
agency.&quot;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.5</FONT></TD><TD>Exhaustion of Remedies</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">No civil action for benefits under the Plan shall be brought
unless and until the aggrieved person has (a) submitted a timely claim for benefits in accordance with this Article, (b) been notified
by the Administrator that the claim has been denied (or such claim is deemed denied), (c) filed a written request for a review
of the claim in accordance with this Article, (d) been notified in writing of an adverse benefit determination on review, and (e)
filed the civil action within 1 year of the date he receives a final adverse determination of his claim on review.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.6</FONT></TD><TD>Grounds for Judicial Review</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any civil action by an aggrieved person shall be based solely
on the contentions advanced by the aggrieved person in the administrative review process and the judicial review will be limited
to the Plan document and the record developed during the administrative review process.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.7</FONT></TD><TD>Qualified Domestic Relations Orders</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Sponsor shall establish reasonable procedures to determine
the status of domestic relations orders and to administer distributions under domestic relations orders which are deemed to be
qualified orders. Such procedures shall be in writing and shall comply with the provisions of Code Section 414(p) and regulations
issued thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.8</FONT></TD><TD>Correction of Erroneous Payments and Overpayments</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If payment is made from the Plan to any individual to whom no
payment should have been made or the amount paid to an individual exceeds the amount to which such individual is entitled under
the Plan, the Plan has an equitable lien on the erroneous payment or the overpayment. The Administrator may correct the erroneous
payment or the overpayment using any one or a combination of the following methods:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The Administrator may offset, set off, or obtain restitution of all or any part of future payments from the Plan to the individual
until the erroneous payment or the overpayment is entirely recouped by the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The Administrator may request the individual to repay to the Plan the amount of the erroneous payment or the overpayment and,
if repayment is not made voluntarily, take any action deemed by the Administrator to be reasonable and necessary to compel repayment,
including, but not limited to, instituting legal proceedings against the individual.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>If permitted by the Plan Sponsor, the Administrator may take any reasonable action, including applying forfeitures that would
otherwise offset Plan expenses or the Employers' contributions as a correction to make the Plan whole as to any erroneous payment
or overpayment.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>The Administrator may take appropriate action in accordance with the provisions of Section 21.19.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.9</FONT></TD><TD>Employee Benefits Committee</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">There shall be an Employee Benefits Committee (&quot;Committee&quot;),
consisting of one or more individuals appointed by the Sponsor, which shall be the Administrator for purposes of the Plan. Any
member of the Committee may resign from the Committee upon at least 60 days' prior written notice to the Sponsor (or such shorter
period as may be acceptable to the Sponsor) and may be removed from the Committee at any time by the Sponsor. Unless otherwise
provided by the Sponsor, any member of the Committee who is an Employee of an Employer or a Related Employer shall be automatically
removed as a member of the Committee upon his termination of service as an Employee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If more than two members of the Committee are in office, the
Committee shall act by a majority of its members at the time in office, and such action may be taken either by a vote at a meeting
or in writing without a meeting. However, if less than three members are in office, the Committee shall act only upon the unanimous
consent of its members.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Committee may authorize in writing any person to execute
any document or documents on its behalf, and any interested person, upon receipt of notice of such authorization directed to it,
may thereafter accept and rely upon any document executed by such authorized person until the Committee shall deliver to such interested
person a written revocation of such authorization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Committee shall have the power to delegate fiduciary responsibilities
(other than trustee responsibilities defined under ERISA Section 405(c)(3)) to one or more persons who are not members of the Committee
and to allocate its fiduciary responsibilities among its members.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">18.10</FONT></TD><TD>Actions Binding</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to the provisions of Section 18.4, any action taken
by the Sponsor or the Administrator which is authorized, permitted, or required under the Plan shall be final and binding upon
the Employers, the Trustee, all persons who have or who claim an interest under the Plan, and all third parties dealing with the
Employers or the Trustee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XIX<BR>
AMENDMENT AND TERMINATION</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.1</FONT></TD><TD>Amendment by Plan Sponsor</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subject to the provisions of Section 19.3, the Sponsor may at
any time and from time to time amend the Plan, either prospectively or retroactively. Any such amendment shall be made by means
of a written instrument executed in the name of the Sponsor by its duly authorized representatives.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.2</FONT></TD><TD>Amendment by Volume Submitter Practitioner</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event that there is a change in the law applicable to
the Plan, as reflected in the Code, regulations issued thereunder, revenue rulings, or other statements published by the Internal
Revenue Service, the &quot;volume submitter practitioner&quot; may amend the Plan to comply with such changes on behalf of the
Sponsors who have adopted its &quot;specimen plan&quot; prior to the date that its &quot;specimen plan&quot; is amended to comply
with such change. In addition, the &quot;volume submitter practitioner&quot; may amend the Plan to correct its prior approved &quot;specimen
plan.&quot; No amendment by the &quot;volume submitter practitioner&quot; shall be effective prior to February 17, 2005.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;volume submitter practitioner&quot; shall maintain,
or have maintained on its behalf, a record of the Sponsors adopting its &quot;specimen plan.&quot; The &quot;volume submitter practitioner&quot;
shall make reasonable and diligent efforts to ensure that a copy of any amendment adopted hereunder is provided to each Sponsor
at the Sponsor's last known address, as shown in the record maintained in accordance with the preceding sentence. Where necessary,
the &quot;volume submitter practitioner&quot; shall make reasonable and diligent efforts to ensure that each Sponsor adopts new
documents when necessary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An amendment made by the &quot;volume submitter practitioner&quot;
in accordance with the provisions of this Section may be made effective on a date prior to the first day of the Plan Year in which
it is adopted if, in published guidance, the Internal Revenue Service either permits or requires such an amendment to be made to
enable the Plan and Trust to satisfy the applicable requirements of the Code and all requirements for the retroactive amendment
are satisfied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;volume submitter practitioner&quot; may not amend
a Plan on behalf of its Sponsor if either (a) the Plan modifies the &quot;specimen plan&quot; to incorporate a type of plan that
is not permitted under the volume submitter program, as described in applicable Revenue Procedures or other statements of the Internal
Revenue Service, or (b) the Internal Revenue Service has advised the Sponsor that the Plan modifies the &quot;specimen plan&quot;
in such a manner or to such an extent that the Plan must be treated as an individually-designed plan and will not receive the extended
6-year remedial amendment cycle applicable to volume submitter plans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this Section, the following terms have the following
meanings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The &quot;<B>specimen plan</B>&quot; means the plan with respect to which the Internal Revenue Service has issued an advisory
letter to the &quot;volume submitter practitioner.&quot;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The &quot;<B>volume submitter practitioner</B>&quot; means Thompson Hine, LLP d/b/a Plan Document Systems.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.3</FONT></TD><TD>Limitation on Amendment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except as otherwise required by law, no amendment shall be made
to the Plan that decreases the accrued benefit of any Participant or Beneficiary, except that nothing contained herein shall restrict
the right to amend the provisions of the Plan relating to the administration of the Plan and Trust. Moreover, no such amendment
shall be made hereunder which shall permit any part of the Trust to revert to an Employer or any Related Employer or be used or
be diverted to purposes other than the exclusive benefit of Participants and Beneficiaries. The Sponsor shall make no retroactive
amendment to the Plan unless such amendment satisfies the requirements of Code Section 401(b) and/or Treasury Regulations Section
1.401(a)(4)-11(g), as applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.4</FONT></TD><TD>Termination</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Sponsor reserves the right, by board of directors' resolution
or similar action, to terminate the Plan as to all Employers at any time (the effective date of such termination being hereinafter
referred to as the &quot;termination date&quot;). Upon any such termination of the Plan, the following actions shall be taken for
the benefit of Participants and Beneficiaries:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>As of the termination date, each Investment Fund shall be valued and all Accounts and Sub-Accounts shall be adjusted in the
manner provided in Article XI, with any unallocated contributions or forfeitures being allocated as of the termination date in
the manner otherwise provided in the Plan. The termination date shall become a Valuation Date for purposes of Article XI. In determining
the net worth of the Trust, there shall be included as a liability such amounts as shall be necessary to pay all expenses in connection
with the termination of the Trust and the liquidation and distribution of the property of the Trust, as well as other expenses,
whether or not accrued, and shall include as an asset all accrued income.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>All Accounts shall then be disposed of to or for the benefit of each Participant or Beneficiary in accordance with the provisions
of Article XV as if the termination date were his Settlement Date; provided, however, that notwithstanding the provisions of Article
XV, if the Plan does not offer an annuity option and if neither his Employer nor a Related Employer establishes or maintains another
defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7)), the Participant's
written consent to the commencement of distribution shall not be required regardless of the value of the vested portions of his
Account.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Notwithstanding the provisions of paragraph (b) of this Section, no distribution shall be made to a Participant of any portion
of the balance of his 401(k) Contributions Sub-Account on account of Plan termination (other than a distribution made in accordance
with Article XIII or XV or required in accordance with Code Section 401(a)(9)) unless (i) neither his Employer nor a Related Employer
establishes or maintains another defined contribution plan (other than an employee stock ownership plan as defined in Code Section
4975(e)(7), a tax credit employee stock ownership plan as defined in Code Section 409, a simplified employee pension as defined
in Code Section 408(k), a SIMPLE IRA plan as defined in Code Section 408(p), a plan or contract that meets the requirements of
Code Section 403(b), or a plan that is described in Code Section 457(b) or (f)) either at the time the Plan is terminated or at
any time during the period ending 12 months after distribution of all assets from the Plan; provided, however, that this provision
shall not apply if fewer than 2% of the Eligible Employees under the Plan were eligible to participate at any time in such other
defined contribution plan during the 24 month period beginning 12 months before the Plan termination, and (ii) the distribution
the Participant receives is a &quot;lump sum distribution&quot; as defined in Code Section 402(e)(4), without regard to clauses
(I), (II), (III), and (IV) of sub paragraph (D)(i) thereof.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding anything to the contrary contained in the Plan,
upon any such Plan termination, the vested interest of each Participant and Beneficiary in his Employer Contributions Sub-Account
shall be 100%; and, if there is a partial termination of the Plan, the vested interest of each Participant and Beneficiary who
is affected by the partial termination in his Employer Contributions Sub-Account shall be 100%. For purposes of the preceding sentence
only, the Plan shall be deemed to terminate automatically if there shall be a complete discontinuance of contributions hereunder
by all Employers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.5</FONT></TD><TD>Inability to Locate Payee on Plan Termination</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If distribution of a Participant's Account is to be made to
the Participant, his Beneficiary, or an alternate payee under a qualified domestic relations order (a &quot;payee&quot;) on account
of the termination of the Plan, and such payee does not present himself to the Administrator within a reasonable period after the
Administrator mails written notice of his eligibility to receive a distribution hereunder to his last known address and makes such
other diligent effort to locate the person as the Administrator determines, distribution of such Account shall be made at the direction
of the Administrator through a direct rollover to an individual retirement plan established on behalf of the payee with a provider
selected by the Administrator, purchase of an annuity contract on behalf of the payee, transfer to another &quot;eligible retirement
plan&quot;, as defined in the Section of Article XVI entitled &quot;Direct Rollover&quot;, or payment to the Pension Benefit Guaranty
Corporation missing participant program.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.6</FONT></TD><TD>Reorganization</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The merger, consolidation, or liquidation of any Employer with
or into any other Employer or a Related Employer shall not constitute a termination of the Plan as to such Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">19.7</FONT></TD><TD>Withdrawal of an Employer</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Employer other than the Sponsor may, with the consent of
the Sponsor, withdraw from the Plan and shall thereupon cease to be an Employer for all purposes of the Plan. Subject to Section
19.6 and unless the Sponsor otherwise directs, an Employer shall be deemed automatically to withdraw from the Plan if it ceases
to be a Related Employer of the Sponsor or any other Employer.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XX<BR>
ADOPTION BY OTHER ENTITIES</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">20.1</FONT></TD><TD>Adoption by Related Employers</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Related Employer may, with the consent of the Sponsor, adopt
the Plan and become an Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">20.2</FONT></TD><TD>Effective Plan Provisions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">An Employer who adopts the Plan shall be bound by the provisions
of the Plan in effect at the time of the adoption and as subsequently in effect because of any amendment to the Plan.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XXI<BR>
MISCELLANEOUS PROVISIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.1</FONT></TD><TD>No Commitment as to Employment</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Nothing contained herein shall be construed as a commitment
or agreement upon the part of any person to continue his employment with an Employer or Related Employer, or as a commitment on
the part of any Employer or Related Employer to continue the employment, compensation, or benefits of any person for any period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.2</FONT></TD><TD>Benefits</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Nothing in the Plan nor the Trust Agreement shall be construed
to confer any right or claim upon any person, firm, or corporation other than the Employers, the Trustee, Participants, and Beneficiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.3</FONT></TD><TD>No Guarantees</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Employers, the Administrator, and the Trustee do not guarantee
the Trust from loss or depreciation, nor do they guarantee the payment of any amount which may become due to any person hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.4</FONT></TD><TD>Expenses</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The expenses of operation and administration of the Plan, including
the expenses of the Administrator and fees of the Trustee, shall be paid from the Trust, unless the Sponsor elects to make payment.
To the extent paid from the Trust, administrative expenses shall be paid first from any forfeitures the Administrator has directed
to be used for payment of expenses. Any remaining expenses shall be allocated among Participants' Accounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, the costs incident to the management
of the assets of an Investment Fund or to the purchase or sale of securities held in an Investment fund shall be allocable to Accounts
invested in such Investment Fund. Further, the Sponsor may direct that expenses that are incurred directly with respect to an individual
Participant's Account shall be paid from that Account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.5</FONT></TD><TD>Precedent</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except as otherwise specifically provided, no action taken in
accordance with the Plan shall be construed or relied upon as a precedent for similar action under similar circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.6</FONT></TD><TD>Duty to Furnish Information</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Employers, the Administrator, and the Trustee shall furnish
to any of the others any documents, reports, returns, statements, or other information that the other reasonably deems necessary
to perform its duties hereunder or otherwise imposed by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.7</FONT></TD><TD>Merger, Consolidation, or Transfer of Plan Assets</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan shall not be merged or consolidated with any other
plan, nor shall any of its assets or liabilities be transferred to another plan, unless, immediately after such merger, consolidation,
or transfer of assets or liabilities, each Participant in the Plan would receive a benefit under the Plan which is at least equal
to the benefit he would have received immediately prior to such merger, consolidation, or transfer of assets or liabilities (assuming
in each instance that the Plan had then terminated).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.8</FONT></TD><TD>Condition on Employer Contributions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding anything to the contrary contained in the Plan
or the Trust Agreement, any contribution of an Employer hereunder is conditioned upon the continued qualification of the Plan under
Code Section 401(a), the exempt status of the Trust under Code Section 501(a), and the current deductibility of the contribution
under Code Section 404. Except as otherwise provided in this Section and Section 21.9, however, in no event shall any portion of
the property of the Trust ever revert to or otherwise inure to the benefit of an Employer or any Related Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.9</FONT></TD><TD>Return of Contributions to an Employer</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan or the Trust
Agreement to the contrary, in the event any contribution of an Employer made hereunder:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>is made under a mistake of fact, or</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>is disallowed as a current deduction under Code Section 404,</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">such contribution, reduced for any losses experienced by the
Trust Fund, may be returned to the Employer within 1 year after the payment of the contribution or the disallowance of the deduction
to the extent disallowed, whichever is applicable. If the contribution is returned because of a mistake of fact, the amount returned
will be reduced for any losses experienced by the Trust Fund. In the event the Plan does not initially qualify under Code Section
401(a), any contribution of an Employer made hereunder may be returned to the Employer within 1 year of the date of denial of the
initial qualification of the Plan, but only if an application for determination was made within the period of time prescribed under
ERISA Section 403(c)(2)(B).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.10</FONT></TD><TD>Validity of Plan</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The validity of the Plan shall be determined and the Plan shall
be construed and interpreted in accordance with the laws of the state or commonwealth in which the Sponsor has its principal place
of business, except as preempted by applicable Federal law. The invalidity or illegality of any provision of the Plan shall not
affect the legality or validity of any other part thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.11</FONT></TD><TD>Trust Agreement</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Trust Agreement and the Trust maintained thereunder shall
be deemed to be a part of the Plan as if fully set forth herein and the provisions of the Trust Agreement are hereby incorporated
by reference into the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.12</FONT></TD><TD>Parties Bound</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Plan shall be binding upon the Employers, all Participants
and Beneficiaries hereunder, and, as the case may be, the heirs, executors, administrators, successors, and assigns of each of
them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.13</FONT></TD><TD>Application of Certain Plan Provisions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of the general administrative provisions and limitations
of the Plan, a Participant's Beneficiary or alternate payee under a qualified domestic relations order shall be treated as any
other person entitled to receive benefits under the Plan. Upon any termination of the Plan, any such Beneficiary or alternate payee
under a qualified domestic relations order who has an interest under the Plan at the time of such termination, which does not cease
by reason thereof, shall be deemed to be a Participant for all purposes of the Plan. A Participant's Beneficiary, if the Participant
has died, or alternate payee under a qualified domestic relations order shall be treated as a Participant for purposes of directing
investments as provided in Article X.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.14</FONT></TD><TD>Merged Plans</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event another defined contribution plan (the &quot;merged
plan&quot;) is merged into and made a part of the Plan, in no event shall a Participant's vested interest in his Sub-Account attributable
to amounts transferred to the Plan from the &quot;merged plan&quot; (his &quot;transferee Sub-Account&quot;) on and after the merger
be less than his vested interest in his account under the &quot;merged plan&quot; immediately prior to the merger. Notwithstanding
any other provision of the Plan to the contrary, a Participant's service credited for eligibility and vesting purposes under the
&quot;merged plan&quot; as of the merger, if any, shall be included as Eligibility and Vesting Service under the Plan to the extent
Eligibility and Vesting Service are credited under the Plan. Special provisions applicable to a Participant's &quot;transferee
Sub-Account&quot;, if any, shall be specifically reflected in the Plan or in an Addendum or Appendix to the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.15</FONT></TD><TD>Transferred Funds</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If funds from another qualified plan are transferred or merged
into the Plan, such funds shall be held and administered in accordance with any restrictions applicable to them under such other
plan to the extent required by law and shall be accounted for separately to the extent necessary to accomplish the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.16</FONT></TD><TD>Veterans Reemployment Rights</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with Code
Section 414(u). Any contributions required to be made in accordance with this Section shall be contributed to the Plan within the
time period prescribed under applicable regulations or other guidance. Any Matching Contributions required to be made because of
401(k) Contributions made by a Participant in accordance with the provisions of Code Section 414(u), shall be contributed to the
Plan as soon as administratively practicable after the date on which the Participant's contributions are paid to the Plan. The
Administrator shall notify the Trustee of any Participant with respect to whom additional contributions are made because of qualified
military service. Additional contributions made in accordance with the provisions of this Section that are treated as 401(k) Contributions
shall not be included in applying the limitations on 401(k) Contributions described in Article VII. In addition, any Matching Contributions
required to be made because of 401(k) Contributions made by a Participant in accordance with the provisions of Code Section 414(u),
shall not be included in applying the limitations on Matching Contributions described in Article VII.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If a Participant who is absent from employment as a Covered
Employee because of military service dies while performing qualified military service (as defined in Code Section 414(u)), the
Participant shall be treated as having returned to employment as a Covered Employee on the day immediately preceding his death
for purposes of determining the Participant's vested interest in his Account and his Beneficiary's eligibility for a death benefit
under the Plan. Notwithstanding the foregoing, such a Participant shall not be entitled to additional contributions with respect
to his period of military leave.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A Participant who becomes disabled while performing qualified
military service shall be credited with Vesting Service for his period of military leave as if he returned to employment immediately
prior to the date he became disabled and then terminated employment on his disability date. Notwithstanding the foregoing, such
a Participant shall not be entitled to any additional contributions with respect to his period of military service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.17</FONT></TD><TD>Delivery of Cash Amounts</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To the extent that the Plan requires the Employers to deliver
cash amounts to the Trustee, such delivery may be made through any means acceptable to the Trustee, including wire transfer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.18</FONT></TD><TD>Written Communications</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any communication among the Employers, the Administrator, the
Investment Fiduciary, and the Trustee that is stipulated under the Plan to be made in writing may be made in any medium that is
acceptable to the receiving party and permitted under applicable law. In addition, any communication or disclosure to or from Participants
and/or Beneficiaries that is required under the terms of the Plan to be made in writing may be provided in any other medium (electronic,
telephonic, or otherwise) that is acceptable to the Administrator and permitted under applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">21.19</FONT></TD><TD>Plan Correction Procedures</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Employer may take such action as it deems necessary to correct
any Plan failure, including, but not limited to, operational failures, documentation failures (such as a failure to timely amend),
failures affecting Plan qualification, etc. Subject to the requirements of the Employee Plans Compliance Resolution System, as
set forth in Revenue Procedure 2013-12, or any superseding guidance (&quot;EPCRS&quot;), the Employer may adopt any correction
method that it deems appropriate under the circumstances. In addition to any correction method specified in the Plan, the Employer
may, where appropriate, make correction in accordance with EPCRS, including the making of a qualified nonelective contribution
permitted under EPCRS, but not otherwise provided under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the event of a fiduciary breach or a prohibited transaction,
correction shall be made in accordance with the requirements of ERISA and the Code.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XXII<BR>
TOP-HEAVY PROVISIONS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">22.1</FONT></TD><TD>Definitions</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For purposes of this Article, the following terms shall have
the following meanings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>compensation</B>&quot; of an employee means his
&quot;415 compensation&quot; as defined in Section 7.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>determination date</B>&quot; with respect to any
Plan Year means the last day of the preceding Plan Year, except that the &quot;determination date&quot; with respect to the first
Plan Year of the Plan, shall mean the last day of such Plan Year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>key employee</B>&quot; means any Employee or former
Employee (including any deceased Employee) who at any time during the Plan Year that includes the &quot;determination date&quot;
was an officer of an Employer or a Related Employer having annual &quot;compensation&quot; greater than $165,000 (as adjusted under
Section 416(i)(1) of the Code for Plan Years beginning after December 31, 2012), a 5% owner of an Employer or a Related Employer,
or a 1% owner of an Employer or a Related Employer having annual &quot;compensation&quot; of more than $150,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>non-key employee</B>&quot; means any Employee who
is not a &quot;key employee&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>permissive aggregation group</B>&quot; means those
plans included in each Employer's &quot;required aggregation group&quot; together with any other plan or plans of the Employer
or any Related Employer, so long as the entire group of plans would continue to meet the requirements of Code Sections 401(a)(4)
and 410.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>required aggregation group</B>&quot; means the group
of tax-qualified plans maintained by an Employer or a Related Employer consisting of each plan in which a &quot;key employee&quot;
participates or participated at any time during the Plan Year containing the &quot;determination date&quot; or any of the 4 preceding
Plan Years (regardless of whether the plan has terminated) and each other plan that enables a plan in which a &quot;key employee&quot;
participates to meet the requirements of Code Section 401(a)(4) or Code Section 410.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>top-heavy group</B>&quot; with respect to a particular
Plan Year means a &quot;required&quot; or &quot;permissive aggregation group&quot; if the sum, as of the &quot;determination date&quot;,
of the present value of the cumulative accrued benefits for &quot;key employees&quot; under all defined benefit plans included
in such group and the aggregate of the account balances of &quot;key employees&quot; under all defined contribution plans included
in such group exceeds 60% of a similar sum determined for all employees covered by the plans included in such group.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A &quot;<B>top heavy plan</B>&quot; with respect to a particular
Plan Year means (i) in the case of a defined contribution plan (including any simplified employee pension plan), a plan for which,
as of the &quot;determination date&quot;, the aggregate of the accounts (within the meaning of Code Section 416(g) and the regulations
and rulings thereunder) of &quot;key employees&quot; exceeds 60% of the aggregate of the accounts of all participants under the
plan, with the accounts valued as of the relevant valuation date and increased for any distribution of an account balance made
during the 1-year period ending on the &quot;determination date&quot; (5-year period ending on the &quot;determination date&quot;
if distribution is made for any reason other than severance from employment, death, or disability), (ii) in the case of a defined
benefit plan, a plan for which, as of the &quot;determination date&quot;, the present value of the cumulative accrued benefits
payable under the plan (within the meaning of Code Section 416(g) and the regulations and rulings thereunder) to &quot;key employees&quot;
exceeds 60% of the present value of the cumulative accrued benefits under the plan for all employees, with the present value of
accrued benefits for employees (other than &quot;key employees&quot;) to be determined under the accrual method uniformly used
under all plans maintained by an Employer or, if no such method exists, under the slowest accrual method permitted under the fractional
accrual rate of Code Section 411(b)(1)(C) and including the present value of any part of any accrued benefits distributed during
the 1-year period ending on the &quot;determination date&quot; (5-year period ending on the &quot;determination date&quot; if distribution
is made for any reason other than severance from employment, death, or disability), and (iii) any plan (including any simplified
employee pension plan) included in a &quot;required aggregation group&quot; that is a &quot;top heavy group&quot;. For purposes
of this paragraph, the accounts and accrued benefits of any employee who has not performed services for an Employer or a Related
Employer during the 1 year period ending on the &quot;determination date&quot; shall be disregarded. For purposes of this paragraph,
the present value of cumulative accrued benefits under a defined benefit plan for purposes of top heavy determinations shall be
calculated using the actuarial assumptions otherwise employed under such plan, except that the same actuarial assumptions shall
be used for all plans within a &quot;required&quot; or &quot;permissive aggregation group&quot;. A Participant's interest in the
Plan attributable to any Rollover Contributions, except Rollover Contributions made from a plan maintained by an Employer or a
Related Employer, shall not be considered in determining whether the Plan is a &quot;top-heavy plan&quot;. Notwithstanding the
foregoing, if a plan is included in a &quot;required&quot; or &quot;permissive aggregation group&quot; that is not a &quot;top-heavy
group&quot;, such plan shall not be a &quot;top-heavy plan&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The &quot;<B>valuation date</B>&quot; with respect to any &quot;determination
date&quot; means the most recent Valuation Date occurring within the 12-month period ending on the &quot;determination date&quot;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">22.2</FONT></TD><TD>Applicability</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of the Plan to the contrary,
the provisions of this Article shall be applicable during any Plan Year in which the Plan is determined to be a &quot;top-heavy
plan&quot; as hereinafter defined.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">22.3</FONT></TD><TD>Minimum Employer Contribution</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the Plan is determined to be a &quot;top heavy plan&quot;
for a Plan Year, the Employer Contributions and forfeitures allocated to the Account of each &quot;non-key employee&quot; who is
an Eligible Employee and who is employed by an Employer or a Related Employer on the last day of such top heavy Plan Year shall
be no less than the lesser of (i) 3% of his &quot;compensation&quot; or (ii) the largest percentage of &quot;compensation&quot;
that is allocated as an Employer Contribution and/or 401(k) Contribution for such Plan Year to the Account of any &quot;key employee&quot;;
except that, in the event the Plan is part of a &quot;required aggregation group&quot;, and the Plan enables a defined benefit
plan included in such group to meet the requirements of Code Section 401(a)(4) or 410, the minimum allocation of Employer Contributions
and forfeitures to each such &quot;non-key employee&quot; shall be 3% of the &quot;compensation&quot; of such &quot;non-key employee&quot;.
In lieu of the minimum allocation described in the preceding sentence, the Employer Contributions and forfeitures allocated to
the Account of each &quot;non-key employee&quot; who is an Eligible Employee and who is employed by an Employer or a Related Employer
on the last day of a top heavy Plan Year and who is also covered under a top heavy defined benefit plan maintained by an Employer
or a Related Employer will be no less than 5% of his &quot;compensation&quot;. Any minimum allocation to a &quot;non-key employee&quot;
required by this Section shall be made without regard to any social security contribution made on behalf of the &quot;non-key employee&quot;,
his number of hours of service, his level of &quot;compensation&quot;, or whether he declined to make elective or mandatory contributions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, this Section shall not apply
to a Participant for any Plan Year for which he receives a top-heavy minimum benefit under a defined benefit plan of an Employer
or a Related Employer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Employer Contributions allocated to a Participant's Account
in accordance with this Section shall be considered &quot;annual additions&quot; under Article VII for the &quot;limitation year&quot;
for which they are made and shall be separately accounted for.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">22.4</FONT></TD><TD>Exclusion of Collectively-Bargained Employees</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding any other provision of this Article, Employees
who are covered by an agreement that the Secretary of Labor finds to be a collective bargaining agreement between employee representatives
and one or more employers shall not be entitled to a minimum allocation or accelerated vesting under this Article, unless otherwise
provided in the collective bargaining agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">ARTICLE XXIII<BR>
SPECIAL EFFECTIVE DATES</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">23.1</FONT></TD><TD>Compliance Effective Dates</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Unless otherwise specifically provided by the terms of the Plan,
this amendment and restatement is effective with respect to each change made to satisfy the provisions of (i) final Treasury Regulations
issued under Code Section 401(k) and 415 (&quot;final 415 regulations&quot;), (ii) the Pension Protection Act of 2006 (&quot;PPA&quot;),
(iii) the Heroes Earnings Assistance and Relief Act of 2008 (&quot;HEART&quot;), (iv) the Worker, Retiree and Employee Recovery
Act of 2008 (&quot;WRERA&quot;), (v) the Small Business Jobs Act of 2010 (&quot;SBJPA&quot;), or (vi) any regulations, rulings,
or other published guidance issued under the Code, ERISA, PPA, HEART, WRERA, or SBJPA, the first day of the first period (which
may or may not be the first day of a Plan Year) with respect to which such change became required because of such provision (including
any day that became such as a result of an election or waiver by an Employee or a waiver or exemption issued under the Code, ERISA,
PPA, HEART, WRERA, or SBJPA), including, but not limited to, the provisions described in this Addendum.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Specifically, the following retroactive effective dates apply
for purposes of compliance with the final 415 regulations, PPA, HEART, WRERA, and SBJPA:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The changes to Article VII to comply with the &quot;final 415 Regulations&quot; were effective as of the first day of the first
limitation year beginning on or after July 1, 2007. Specifically, these changes include the following:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>The definition of &quot;415 compensation&quot; in Section 7.1 was amended to include only permissible post-severance amounts.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>The 415 limitations were amended to reflect the &quot;final 415 regulations.&quot;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>Except as specifically provided below, the changes to comply with PPA were effective as of the first day of the first Plan
Year beginning on or after January 1, 2007. Specifically, these changes include the following:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>Effective for distributions made after December 31, 2007, the definition of &quot;eligible retirement plan&quot; was amended
to permit direct rollovers to Roth IRAs.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>The Plan was amended to permit a Participant's non-Spouse Beneficiary to make a direct rollover of any distribution made after
the effective date to an inherited IRA. This change was made effective October 19, 2007.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>The Plan was amended to comply with the Employer Stock diversification rules of Code Section 401(a)(35) effective March 30,
2007.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD>The Plan was amended to provide for &quot;qualified reservist withdrawals&quot;. This change was made effective January 1,
2010.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(v)</TD><TD>The Plan was amended to permit a hardship withdrawal by the Participant to satisfy an immediate and heavy financial need of
the Participant's primary Beneficiary. This change was made effective January 1, 2010.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(vi)</TD><TD>Effective for Plan Years beginning on or after January 1, 2008, the Plan was amended to provide that distributions of &quot;excess
deferrals&quot;, &quot;excess contributions&quot;, &quot;excess aggregate contributions&quot;, and 401(k) Contributions that exceed
the limits under Code Section 402(g) when aggregated with a plan maintained by an un-related employer, as applicable, shall not
include income or loss for the gap period between the end of the Plan Year in which they were contributed and the date of distribution.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Except as specifically provided below, the changes to comply with HEART were effective as of the first day of the first Plan
Year beginning on or after January 1, 2007. Specifically, these changes include the following:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>Effective for limitation years beginning after December 31, 2008, the definition of &quot;415 compensation&quot; was amended
to include differential pay.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>The Plan was amended to provide that upon the death of a Participant absent from employment due to qualified military service:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>The Participant was treated as having returned to employment immediately prior to death for vesting purposes, other than accruing
additional benefits under the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>The Plan was amended to provide that if a Participant became Disabled while absent from employment due to qualified military
service:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(A)</TD><TD>The Participant was treated as having returned to employment immediately prior to disability for vesting purposes, other than
accruing additional benefits under the Plan. This change was made effective January 1, 2010.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD>A Participant absent from work because of qualifying military service for more than 30 days is deemed to have terminated employment
for purposes of eligibility to receive a distribution of 401(k) Contributions. This change was made effective January 1, 2010.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(d)</TD><TD>The Plan was amended as permitted by WRERA to provide the following with respect to minimum required distributions made for
the 2009 calendar year:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>If the first minimum required distributions commenced for the 2009 calendar year, distribution did not commence unless a Participant
or Beneficiary affirmatively elected to receive the distribution. If minimum required distributions commenced for a year prior
to the 2009 calendar year, distributions were made for the 2009 calendar year, unless a Participant or Beneficiary affirmatively
elected not to receive the distribution.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 1.25in">* * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">EXECUTED AT Uniondale, New York, this 4<SUP>th</SUP>
day of April 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">FLUSHING BANK</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 45%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>By: </TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Ruth
Filiberto</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><U>Ruth Filiberto</U></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title: <U>Executive Vice President/Director of Human Resources</U></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.5in; text-align: center; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 1.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">APPENDIX</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TO</B><BR>
<B>FLUSHING BANK 401(k) SAVINGS PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Special Provisions Applicable to Former
Participants<BR>
in the New York Federal Savings Bank 401(k) Profit Sharing Plan</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify"><U>Definitions</U>. For purposes of this Appendix, the following terms and phrases shall have the
following meanings:</TD></TR>                             <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">a.</TD><TD STYLE="text-align: justify"><U>NY Federal Sub-Account</U> means the Sub-Account or Sub-Accounts established on behalf of a
NY Federal Participant to which his accounts under the NY Federal Plan were credited, together with all earnings and appreciation
thereon, and against which are charged any withdrawals and other distributions made from such Sub-Accounts and any losses, depreciation
or expenses allocable to amounts credited to such Sub-Accounts. A Participant's NY Federal Sub-Account shall be a &quot;frozen&quot;
Sub-Account to which no new contributions or loan repayments shall be made.</TD></TR>                                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">b.</TD><TD STYLE="text-align: justify"><U>NY Federal Participant</U> means an individual who was a participant in the NY Federal Plan
immediately prior to December 31, 2004. An individual shall cease to be a NY Federal Participant on the earlier of the date the
individual dies or the entire balance of his NY Federal Sub-Account has been distributed.</TD></TR>                                                                                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">c.</TD><TD STYLE="text-align: justify"><U>NY Federal Plan</U> means the NY Federal Savings Bank 401(k) Profit Sharing Plan, as in effect
immediately prior to December 31, 2004.</TD></TR>                                                 <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">All capitalized terms and phrases
not defined in this Appendix shall have the meaning set forth in the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify"><U>Applicability and Effective Date</U>. The NY Federal Plan was merged into this Plan effective
December 31, 2004, and the accounts of each NY Federal Participant under the NY Federal Plan were credited to his NY Federal Sub-Account
under this Plan. This Appendix sets forth special rules that apply to a Participant&rsquo;s NY Federal Sub-Account. For purposes
of the Plan, the term &ldquo;Account&rdquo; shall include a Participant&rsquo;s NY Federal Sub-Account except where such an interpretation
would be inconsistent with a provision of this Appendix. A Participant&rsquo;s NY Federal Sub-Account shall be subject to the provisions
of the Plan, as modified by the provisions of this Appendix.</TD></TR>                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The provisions of this Appendix
are effective as of December 31, 2004, and with respect to New York Federal Sub-Accounts shall supersede any other provisions of
the Plan which are inconsistent with the provisions of this Appendix.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify"><U>Vesting</U>. A NY Federal Participant shall always be fully vested in the balance of his NY
Federal Sub-Account.</TD></TR></TABLE>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">4.</TD><TD><U>Non-Hardship Withdrawals</U>.</TD></TR>                                                                                                        <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">a.</TD><TD STYLE="text-align: justify"><U>Age 59-1/2</U>. The NY Federal Sub-Account of a Participant who has attained age 59-1/2 shall
be available for non-hardship withdrawals under Article XIII of the Plan. Whether any such withdrawal is taken from a Participant&rsquo;s
NY Federal Sub-Account before or after it is taken from the Participant&rsquo;s other Sub-Accounts shall be determined in accordance
with rules and procedures established by the Administrator.</TD></TR>                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">b.</TD><TD STYLE="text-align: justify"><U>Disability</U>. A NY Federal Participant who has incurred a &ldquo;Total and Permanent Disability&rdquo;,
as defined below, shall be entitled to withdraw the entire balance of his NY Federal Sub-Account upon ten (10) days prior written
notice to the Administrator. Any such withdrawal shall be paid in accordance with Article XVI of the Plan.</TD></TR>                                                                                                                    <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">For purposes of this Section 4,
b., &ldquo;Total and Permanent Disability&rdquo; means a physical or mental condition resulting from bodily injury, disease, or
mental disorder which renders the individual incapable of continuing any gainful occupation and which condition constitutes total
disability under the federal Social Security Acts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.</TD><TD STYLE="text-align: justify"><U>Hardship Withdrawals</U>. A Participant&rsquo;s NY Federal Sub-Account shall not be available
for hardship withdrawals under Article XIII of the Plan.</TD></TR>                                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">6.</TD><TD STYLE="text-align: justify"><U>Distribution of Benefits Following Termination of Employment</U>. If a NY Federal Participant
terminates employment with the Employers and all Related Employers for any reason other than death, distribution of his NY Federal
Sub-Account shall be made together with his other Sub-Accounts in accordance with the applicable provisions of the Plan.</TD></TR>                                                                                                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">7.</TD><TD STYLE="text-align: justify"><U>Payments Upon Death</U>. If a NY Federal Participant dies before the entire balance of his NY
Federal Sub-Account has been distributed to him, the remainder of such Sub-Account shall be paid to his Beneficiary together with
the other Sub-Accounts payable to the Beneficiary in accordance with the applicable provisions of the Plan.</TD></TR>                                                                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">8.</TD><TD STYLE="text-align: justify"><U>Beneficiary Designation</U>. Any beneficiary designation made under the NY Federal Plan shall
be void, and shall not be given any effect under this Plan, except in the case of a NY Federal Participant who died before December
31, 2004.</TD></TR>                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">9.</TD><TD STYLE="text-align: justify"><U>Benefits in Pay Status</U>. If an individual is receiving installment payments under the NY
Federal Plan immediately before December 31, 2004, payments shall, to the extent practicable, continue to be made to such individual
from this Plan under the terms and conditions of the NY Federal Plan with respect to periods on and after December 31, 2004.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Page; Sequence: 113; Value: 27 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 4pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->106<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">10.</TD><TD><U>Loans</U>. No loans shall be available from a Participant&rsquo;s NY Federal Sub-Account, and a Participant&rsquo;s NY Federal
Sub-Account shall not be taken into account in determining the maximum loan amount available to the Participant under the Plan.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 114; Value: 27 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 4pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->107<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">APPENDIX</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TO</B><BR>
<B>FLUSHING BANK 401(k) SAVINGS PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Special Provisions Applicable to Former
Participants<BR>
in the Atlantic Liberty Savings, F.A. 401(k) Savings Plan</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify"><U>Definitions</U>. For purposes of this Appendix, the following terms and phrases shall have the
following meanings:</TD></TR>                             <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">a.</TD><TD STYLE="text-align: justify"><U>Atlantic Liberty Sub-Account</U> means the Sub-Account or Sub-Accounts established on behalf
of an Atlantic Liberty Participant to which his accounts under the Atlantic Liberty Plan (other than accounts attributable to elective
deferrals) were credited, together with all earnings and appreciation thereon, and against which are charged any withdrawals and
other distributions made from such Sub-Accounts and any losses, depreciation or expenses allocable to amounts credited to such
Sub-Accounts. A Participant's Atlantic Liberty Sub-Account shall be a &quot;frozen&quot; Sub-Account to which no new contributions
shall be made. (Any accounts of an Atlantic Liberty Participant under the Atlantic Liberty Plan attributable to elective deferrals
were merged into the corresponding Sub-Account under this Plan).</TD></TR>                                                                          <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">b.</TD><TD STYLE="text-align: justify"><U>Atlantic Liberty Participant</U> means an individual who was a participant in the Atlantic Liberty
Plan immediately prior to the Merger Date. An individual shall cease to be an Atlantic Liberty Participant on the earlier of the
date the individual dies or the entire balance of his Atlantic Liberty Sub-Account has been distributed.</TD></TR>                                                                                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">c.</TD><TD STYLE="text-align: justify"><U>Atlantic Liberty Plan</U> means the Atlantic Liberty Savings, F.A. 401(k) Savings Plan, as in
effect immediately prior to the Merger Date.</TD></TR>                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">d.</TD><TD STYLE="text-align: justify"><U>Merger Date</U> means April 30, 2010.</TD></TR>                                                                                                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">All capitalized terms and phrases
not defined in this Appendix shall have the meaning set forth in the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify"><U>Applicability and Effective Date</U>. The Atlantic Liberty Plan was merged into this Plan effective
April 30, 2010, and the accounts (other than accounts attributable to elective deferrals) of each Atlantic Liberty Participant
under the Atlantic Liberty Plan were credited to his Atlantic Liberty Sub-Account under this Plan. This Appendix sets forth special
rules that apply to a Participant&rsquo;s Atlantic Liberty Sub-Account. For purposes of the Plan, the term &ldquo;Account&rdquo;
shall include a Participant&rsquo;s Atlantic Liberty Sub-Account except where such an interpretation would be inconsistent with
a provision of this Appendix. A Participant&rsquo;s Atlantic Liberty Sub-Account shall be subject to the provisions of the Plan,
as modified by the provisions of this Appendix.</TD></TR></TABLE>
<!-- Field: Page; Sequence: 115; Value: 27 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The provisions of this Appendix
are effective as of April 30, 2010, and with respect to Atlantic Liberty Sub-Accounts shall supersede any other provisions of the
Plan which are inconsistent with the provisions of this Appendix.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify"><U>Vesting</U>. An Atlantic Liberty Participant shall always be fully vested in the balance of
his Atlantic Liberty Sub-Account.</TD></TR>                                           <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">4.</TD><TD><U>Non-Hardship Withdrawals</U>.</TD></TR>                                                                                                        <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">a.</TD><TD STYLE="text-align: justify"><U>Age 59-1/2</U>. The Atlantic Liberty Sub-Account of a Participant who has attained age 59-1/2
shall be available for non-hardship withdrawals under Article XIII of the Plan. Whether any such withdrawal is taken from a Participant&rsquo;s
Atlantic Liberty Sub-Account before or after it is taken from the Participant&rsquo;s other Sub-Accounts shall be determined in
accordance with rules and procedures established by the Administrator.</TD></TR>                                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">b.</TD><TD STYLE="text-align: justify"><U>Hardship Withdrawals</U>. A Participant's Atlantic Liberty Sub-Account shall not be available
for hardship withdrawals under the Plan.</TD></TR>                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.</TD><TD><U>Loans</U>.</TD></TR>                                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">a.</TD><TD>A Participant&rsquo;s Atlantic Liberty Sub-Account shall be available for loans under Article XII and shall be taken into account
in determining the amount of the Plan&rsquo;s security interest and the maximum available loan with respect to the Participant
under Article XII. Whether any such loan is taken from (or a loan repayment is made to) a Participant&rsquo;s Atlantic Liberty
Sub-Account before or after it is taken from (or repaid to) the Participant&rsquo;s other Sub-Accounts shall be determined in accordance
with rules and procedures established by the Administrator.</TD></TR>                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">b.</TD><TD>If an individual has an outstanding loan under the Atlantic Liberty Plan immediately prior to the Merger Date, such loan, shall,
to the extent practicable, be administered in accordance with the provisions of the note reflecting such loan and shall remain
outstanding until repaid in accordance with its terms.</TD></TR>                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">6.</TD><TD STYLE="text-align: justify"><U>Distribution of Benefits Following Termination of Employment</U>. If an Atlantic Liberty Participant
terminates employment with the Employers and all Related Employers for any reason other than death, distribution of his Atlantic
Liberty Sub-Account shall be made together with his other Sub-Accounts in accordance with the applicable provisions of the Plan.</TD></TR></TABLE>
<!-- Field: Page; Sequence: 116; Value: 27 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 4pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->109<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">7.</TD><TD STYLE="text-align: justify"><U>Payments Upon Death</U>. If an Atlantic Liberty Participant dies before the entire balance of
his Atlantic Liberty Sub-Account has been distributed to him, the remainder of such Sub-Account shall be paid to his Beneficiary
together with the other Sub-Accounts payable to the Beneficiary in accordance with the applicable provisions of the Plan.</TD></TR>                                                                                                                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">8.</TD><TD><U>Beneficiary Designation</U>. Any beneficiary designation made under the Atlantic Liberty Plan shall be void, and shall not
be given any effect under this Plan, except in the case of an Atlantic Liberty Participant who died before the Merger Date.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">9.</TD><TD><U>Benefits in Pay Status</U>. If an individual is receiving installment payments under the Atlantic Liberty Plan immediately
before the Merger Date, payments shall, to the extent practicable, continue to be made to such individual from this Plan under
the terms and conditions of the Atlantic Liberty Plan with respect to periods on and after the Merger Date.</TD></TR></TABLE>



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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-size: 10pt">110</FONT></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
