<SEC-DOCUMENT>0001193125-23-041837.txt : 20230217
<SEC-HEADER>0001193125-23-041837.hdr.sgml : 20230217
<ACCEPTANCE-DATETIME>20230217134452
ACCESSION NUMBER:		0001193125-23-041837
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		19
FILED AS OF DATE:		20230217
DATE AS OF CHANGE:		20230217
EFFECTIVENESS DATE:		20230217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOODYEAR TIRE & RUBBER CO /OH/
		CENTRAL INDEX KEY:			0000042582
		STANDARD INDUSTRIAL CLASSIFICATION:	TIRES AND INNER TUBES [3011]
		IRS NUMBER:				340253240
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269857
		FILM NUMBER:		23641679

	BUSINESS ADDRESS:	
		STREET 1:		1144 E MARKET ST
		CITY:			AKRON
		STATE:			OH
		ZIP:			44316
		BUSINESS PHONE:		2167962121

	MAIL ADDRESS:	
		STREET 1:		1144 E MARKET ST
		CITY:			AKRON
		STATE:			OH
		ZIP:			44316
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>d465252ds8.htm
<DESCRIPTION>S-8
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<HTML><HEAD>
<TITLE>S-8</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>As filed with the Securities and Exchange Commission on February&nbsp;17, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Registration <FONT STYLE="white-space:nowrap">No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
</B></P> <P STYLE="font-size:4pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Washington, D.C. 20549 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>FORM <FONT
STYLE="white-space:nowrap">S-8</FONT> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>REGISTRATION STATEMENT </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B><I>UNDER </I></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B><I>THE
SECURITIES ACT OF 1933 </I></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B>THE GOODYEAR TIRE&nbsp;&amp; RUBBER COMPANY </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(Exact Name of Registrant as Specified in its Charter) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


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<TD VALIGN="top" ALIGN="center"><B>Ohio</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B><FONT STYLE="white-space:nowrap">34-0253240</FONT></B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(State or Other Jurisdiction of</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Incorporation or Organization)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(I.R.S. Employer</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Identification No.)</B></P></TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>200 Innovation Way </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Akron, Ohio 44316-0001 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(330) <FONT STYLE="white-space:nowrap">796-2121</FONT></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Address, including zip code, of Principal Executive Offices) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY <FONT STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (FINDLAY) </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY <FONT STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (TEXARKANA) </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Full title of the plan) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Daniel T.
Young </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Secretary </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>The Goodyear Tire&nbsp;&amp; Rubber Company </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>200 Innovation Way </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Akron, Ohio 44316-0001 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(330) <FONT STYLE="white-space:nowrap">796-2121</FONT></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Name, address, and telephone number, including area code, of agent for service) </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a <FONT STYLE="white-space:nowrap">non-accelerated</FONT>
filer, a smaller reporting company or an emerging growth company. See the definitions of &#147;large accelerated filer,&#148; &#147;accelerated filer,&#148; &#147;smaller reporting company,&#148; and &#147;emerging growth company&#148; in Rule <FONT
STYLE="white-space:nowrap">12b-2</FONT> of the Exchange Act. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom">Large&nbsp;accelerated&nbsp;filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9746;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Accelerated filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
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<TD VALIGN="bottom"><FONT STYLE="white-space:nowrap">Non-accelerated&nbsp;filer</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Smaller&nbsp;reporting&nbsp;company</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Emerging&nbsp;growth&nbsp;company</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">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&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;&nbsp;&#9744; </P> <P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>
</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART I </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The documents containing the information specified in Part I of Form <FONT STYLE="white-space:nowrap">S-8</FONT> will be sent or given to participants in the
Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated from time to time, the &#147;Findlay Plan&#148;) and the Cooper Tire&nbsp;&amp; Rubber Company <FONT
STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated from time to time, the &#147;Texarkana Plan,&#148; and, together with the Findlay Plan, the &#147;Plans&#148;) as specified by Rule 428(b)(1) under the
Securities Act of 1933, as amended (the &#147;Securities Act&#148;). Such documents need not be filed with the Securities and Exchange Commission (the &#147;Commission&#148;) either as part of this Registration Statement or as prospectuses or
prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form <FONT STYLE="white-space:nowrap">S-8,</FONT> taken
together, will constitute a prospectus that meets the requirements of Section&nbsp;10(a) of the Securities Act. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART II </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Incorporation of Documents by Reference. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The following documents previously filed by The Goodyear Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) with the Commission pursuant to the
Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are incorporated herein by reference: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company&#146;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/42582/000095017023002558/gt-20221231.htm">Form
 <FONT STYLE="white-space:nowrap">10-K</FONT></A> for the fiscal year ended December&nbsp;31, 2022. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company&#146;s Current Report on <A HREF="http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/42582/000119312523016853/d395856d8k.htm">Form
 <FONT STYLE="white-space:nowrap">8-K</FONT></A> filed with the SEC on January&nbsp;27, 2023 (Item 2.05 only). </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The description of the Company&#146;s common stock, without par value (the &#147;Common Stock&#148;), set forth
in <A HREF="http://www.sec.gov/Archives/edgar/data/42582/000095012320001393/gt-q42019xex41.htm"><U>Exhibit 4.1</U></A> to the Company&#146;s Annual Report on Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended
December&nbsp;31, 2019, including any amendment or report filed for the purpose of updating such description. </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">All documents
subsequently filed by the Company or the Plans pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than those furnished pursuant to Item 2.02 or Item 7.01 of Form <FONT STYLE="white-space:nowrap">8-K</FONT> or other
information &#147;furnished&#148; to the Commission), prior to the filing of a post-effective amendment indicating that all of the securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to
be incorporated by reference into this Registration Statement and to be part hereof from the date of filing such documents. Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded for purposes hereof to the extent that a statement contained herein or in any subsequently filed document which is also incorporated or deemed to be incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Description of Securities. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Not applicable. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Interests of Named Experts and Counsel. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The validity of the Common Stock being offered pursuant to this Registration Statement will be passed upon for the Company by Daniel T. Young, Secretary and
Associate General Counsel of the Company. Mr.&nbsp;Young is paid a salary by the Company, participates in the Company&#146;s compensation plans and programs, owns shares of Common Stock, and holds performance share units, restricted stock units and
options to purchase shares of Common Stock issued under the Company&#146;s employee benefit plans. </P>
</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;6.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Indemnification of Directors and Officers. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company is an Ohio corporation. Section&nbsp;1701.13(E) of the Ohio Revised Code gives a corporation incorporated under the laws of Ohio authority to
indemnify or agree to indemnify its directors and officers against certain liabilities they may incur in such capacities in connection with civil, criminal, administrative, or investigative actions, suits or proceedings, other than an action brought
by or in the right of the corporation, provided that the director or officer acted in good faith and in a manner that the 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, the person had no reasonable cause to believe his or her conduct was unlawful. In the case of an action or suit by or in the right of the corporation, the corporation may indemnify or agree to indemnify its directors and
officers against certain liabilities they may incur in such capacities, provided that the director or officer acted in good faith and in a manner that the person reasonably believed to be in or not opposed to the best interests of the corporation,
except that indemnification shall not be made in respect of (i)&nbsp;any claim, issue or matter as to which the person is adjudged to be liable for negligence or misconduct in the performance of their duty to the corporation unless and only to the
extent that the court of common pleas or the court in which the action or suit was brought determines, upon application, that, despite the adjudication of liability but in view of all the circumstances of the case, the person is fairly and
reasonably entitled to indemnification for expenses that the court considers proper or (ii)&nbsp;any action or suit in which the only liability asserted against a director is pursuant to Section&nbsp;1701.95 of the Ohio Revised Code (concerning
liability for certain unlawful dividends, distributions and other payments). Section&nbsp;1701.13(E) of the Ohio Revised Code further provides that, to the extent an officer or director has been successful on the merits or otherwise in defense of
any such action, suit or proceeding, such person shall be indemnified against expenses reasonably incurred in connection therewith. The indemnification authorized under Ohio law is not exclusive and is in addition to any other rights granted to
officers and directors under an Ohio corporation&#146;s Articles of Incorporation or Code of Regulations or any agreement with directors, officers and certain other persons. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company has adopted provisions in its Code of Regulations that provide that it shall indemnify its directors and officers against any and all liability
and reasonable expense that may be incurred by a director or officer in connection with or resulting from any claim, action, suit or proceeding in which the person may become involved by reason of his or her being or having been a director or
officer of the Company, or by reason of any past or future action taken or not taken in his or her capacity as such director or officer, provided such person acted in good faith, in what he or she reasonably believed to be in or not opposed to the
best interests of the Company, and, in addition, in any criminal action or proceeding, had no reasonable cause to believe that his or her conduct was unlawful. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company maintains and pays the premiums on contracts insuring the Company and its subsidiaries (with certain exclusions) against any liability to
directors and officers they may incur under the above provisions for indemnification and insuring each director and officer of the Company and its subsidiaries (with certain exclusions) against liability and expense, including legal fees, which he
or she may incur by reason of his or her relationship to the Company even if the Company does not have the obligation or right to indemnify such director or officer against such liability or expense. </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;7.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Exemption from Registration Claimed. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Not applicable. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>Item&nbsp;8.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Exhibits. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The following documents are provided as exhibits to this Registration Statement. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INDEX TO EXHIBITS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="92%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center"><B>Exhibit<BR>Number</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"><B>Description of Exhibit</B></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>4.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/42582/000095012315007799/d58668dex31.htm">Certificate of Amended Articles of Incorporation of the Company, dated December&nbsp;
20, 1954, Certificate of Amendment to Amended Articles of Incorporation of the Company, dated April&nbsp;6, 1993, Certificate of Amendment to Amended Articles of Incorporation of the Company, dated June&nbsp;
4, 1996, Certificate of Amendment to Amended Articles of Incorporation of the Company, dated April&nbsp;18, 2006, Certificate of Amendment to Amended Articles of Incorporation of the Company, dated April&nbsp;
22, 2009, Certificate of Amendment to Amended Articles of Incorporation of the Company, dated March&nbsp;30, 2011, and Certificate of Amendment to Amended Articles of Incorporation of the Company, dated April&nbsp;
16, 2015, together comprising the Company&#146;s Articles of Incorporation, as amended (incorporated by reference, filed as Exhibit 3.1 to the Company&#146;s Quarterly Report on Form <FONT STYLE="white-space:nowrap">10-Q</FONT> for the quarter ended June&nbsp;30,
 2015).</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>4.2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/42582/000119312522260678/d329651dex31.htm">Code of Regulations of the Company, adopted November&nbsp;22, 1955, and as most recently amended on October&nbsp;
4, 2022 (incorporated by reference, filed as Exhibit 3.1 to the Company&#146;s Current Report on Form <FONT STYLE="white-space:nowrap">8-K,</FONT> filed October&nbsp;11, 2022). </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>5.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex51.htm">Opinion of Daniel T. Young, Esq., Secretary and Associate General Counsel of the Company, as to the legality of the Common Stock being registered hereby.* </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>23.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex51.htm">Consent of Daniel T. Young, Esq., Secretary and Associate General Counsel of the Company (contained in Exhibit 5.1 hereto).* </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>23.2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex232.htm">Consent of PricewaterhouseCoopers LLP.* </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>24.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex241.htm">Power of Attorney.* </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex991.htm">Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) as amended and restated effective as of January&nbsp;1, 2015.* </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex992.htm">First Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.3</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex993.htm">Second Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.4</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex994.htm">Third Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.5</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex995.htm">Fourth Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.6</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex996.htm">Fifth Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.7</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex997.htm">Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) as amended and restated effective as of January&nbsp;1, 2015.* </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.8</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex998.htm">First Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.9</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex999.htm">Second Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.10</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex9910.htm">Third Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
</TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD></TD>

<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="93%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.11</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex9911.htm">Fourth Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>99.12</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dex9912.htm">Fifth Amendment to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) as amended and restated effective as of January&nbsp;1, 2015.*
</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>107</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d465252dexfilingfees.htm">Calculation of Filing Fee Table.* </A></TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="2%" VALIGN="top" ALIGN="left">*</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Filed herewith. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company hereby undertakes that it will submit or has submitted each of the Plans and any amendment thereto to the Internal Revenue Service
(&#147;IRS&#148;) in a timely manner and has made or will make all changes required by the IRS as necessary in order to qualify the Plans under Section&nbsp;401 of the Internal Revenue Code. </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="10%" VALIGN="top" ALIGN="left"><B>Item&nbsp;9.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Undertakings. </B></P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The undersigned registrant hereby undertakes: </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">To file, during any period in which offers or sales are being made, a post-effective amendment to this
Registration Statement: </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(i)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">to include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(ii)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">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. Notwithstanding the foregoing, any increase or decrease in
volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in
the effective Registration Statement; and </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(iii)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">to include any material information with respect to the plan of distribution not previously disclosed in the
Registration Statement or any material change to such information in the Registration Statement. </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>provided,
however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form <FONT STYLE="white-space:nowrap">S-8,</FONT> 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 Commission by the registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in the Registration Statement. </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">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 bona fide offering thereof. </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(3)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">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. </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the registrant&#146;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to
Section&nbsp;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 bona fide offering thereof. </P></TD></TR></TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(h)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">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 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.
</P></TD></TR></TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="sig"></A>SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form <FONT STYLE="white-space:nowrap">S-8</FONT> and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Akron, State of Ohio, on February
17, 2023. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="7%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">THE GOODYEAR TIRE&nbsp;&amp; RUBBER COMPANY</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Daniel T. Young</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Daniel T. Young</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Secretary</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following
persons in the capacities and on the dates indicated. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="31%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="4%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="31%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="31%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Signature</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Title</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Date</B></P></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Richard J. Kramer</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Richard J. Kramer</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Chairman of the Board, Chief Executive Officer and President (Principal Executive Officer) and Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">February 17, 2023</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Christina L. Zamarro</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Christina L. Zamarro</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Executive Vice President and Chief Financial Officer (Principal Financial Officer)</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">February 17, 2023</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Evan M. Scocos</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Evan M. Scocos</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Vice President and Controller (Principal Accounting Officer)</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">February 17, 2023</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P></TD>
<TD VALIGN="bottom" ROWSPAN="2">&nbsp;</TD>
<TD VALIGN="top" ROWSPAN="2">Director</TD>
<TD VALIGN="bottom" ROWSPAN="2">&nbsp;</TD>
<TD ROWSPAN="2" VALIGN="top"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Norma B. Clayton</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">James A. Firestone</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Werner Geissler</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Laurette T. Koellner</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Karla R. Lewis</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Prashanth Mahendra-Rajah</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">John E. McGlade</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Roderick A. Palmore</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Hera Siu</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Michael R. Wessel</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman" ALIGN="center">*</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" align="left">Thomas L. Williams</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR></TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="4%"></TD>

<TD VALIGN="bottom"></TD>
<TD WIDTH="29%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="33%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="31%"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>

<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">*&nbsp;By:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Daniel T. Young</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Daniel T. Young</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">&nbsp;&nbsp;&nbsp;&nbsp;February 17, 2023</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><I><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">Attorney-in-Fact</FONT></FONT> for each of the persons indicated</I></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
</TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who administer
the employee benefit plan) have duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Akron, State of Ohio, on February 17, 2023. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="7%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">COOOPER TIRE&nbsp;&amp; RUBBER COMPANY <FONT STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (FINDLAY)</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Cooper Tire&nbsp;&amp; Rubber Company LLC</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">the Plan Administrator</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Evan M. Scocos</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Evan Scocos</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Vice President and
Controller</P></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who administer the employee
benefit plan) have duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Akron, State of Ohio, on February 17, 2023. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="7%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">COOPER TIRE&nbsp;&amp; RUBBER COMPANY <FONT STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (TEXARKANA)</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Cooper Tire&nbsp;&amp; Rubber Company LLC</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">the Plan Administrator</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Evan M. Scocos</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Evan Scocos</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Vice President and
Controller</P></TD></TR>
</TABLE></DIV>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>d465252dex51.htm
<DESCRIPTION>EX-5.1
<TEXT>
<HTML><HEAD>
<TITLE>EX-5.1</TITLE>
</HEAD>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>EXHIBIT 5.1 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">February&nbsp;17, 2023 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Goodyear Tire&nbsp;&amp; Rubber
Company </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">200 Innovation Way </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Akron, Ohio 44316-0001 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Reference is made to the Registration
Statement on Form <FONT STYLE="white-space:nowrap">S-8</FONT> (the &#147;Registration Statement&#148;) under the Securities Act of 1933, as amended (the &#147;Act&#148;), to be filed with the Securities and Exchange Commission by The Goodyear
Tire&nbsp;&amp; Rubber Company, an Ohio corporation (the &#147;Company&#148;), relating to an aggregate of 600,000 shares of the Common Stock, without par value, of the Company (the &#147;Common Stock&#148;), consisting of (i) 240,000 shares of
Common Stock that may be issued pursuant to the terms of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated from time to time, the &#147;Findlay Plan&#148;) and
(ii) 360,000 shares of Common Stock that may be issued pursuant to the terms of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated from time to time, the
&#147;Texarkana Plan,&#148; and, together with the Findlay Plan, the &#147;Plans&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As the Secretary and Associate General Counsel of the Company, I
am familiar with the Articles of Incorporation and Code of Regulations of the Company, as each is amended to date, and the proceedings of the Board of Directors of the Company relating to the issuance of up to 600,000 shares of Common Stock pursuant
to the Plans. I have also examined, or caused to be examined, the Plans and such other corporate records, agreements, documents and instruments, and I have made, or caused to be made, such investigations of fact and law, in each case, as in my
judgment are necessary or appropriate as a basis for the opinion expressed below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Based upon the foregoing, I am of the opinion that: </P>
<P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company has been duly incorporated and is validly existing and in good standing as a corporation under the
laws of the State of Ohio. </P></TD></TR></TABLE> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The 600,000 shares of the Common Stock to which the Registration Statement relates are duly authorized and have
been reserved for issuance pursuant to the terms of the Plans. </P></TD></TR></TABLE> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">When issued pursuant to the terms of the Plans, each of the 600,000 shares of the Common Stock to which the
Registration Statement relates will be legally and validly issued, fully paid and <FONT STYLE="white-space:nowrap">non-assessable.</FONT> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">I hereby consent to the filing of this opinion as Exhibit 5.1 to the Registration Statement and to its use in connection therewith. In giving such consent, I
do not admit that I am in the category of persons whose consent is required under Section&nbsp;7 of the Act or the rules and regulations of the Securities and Exchange Commission. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/ Daniel T. Young </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Daniel T. Young </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Secretary and Associate General Counsel </P>
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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>d465252dex232.htm
<DESCRIPTION>EX-23.2
<TEXT>
<HTML><HEAD>
<TITLE>EX-23.2</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>EXHIBIT 23.2 </B></P>
<P STYLE="margin-top:30pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">We hereby consent to the incorporation by reference in this Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;S-8</FONT> of The Goodyear
Tire&nbsp;&amp; Rubber Company of our report dated February&nbsp;13, 2023<SUP STYLE="font-size:75%; vertical-align:top"> </SUP>relating to the financial statements, financial statement schedule and the effectiveness of internal control over
financial reporting, which appears in The Goodyear Tire&nbsp;&amp; Rubber Company&#146;s Annual Report on Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the year ended December&nbsp;31, 2022. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">/s/ PricewaterhouseCoopers LLP </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Cleveland, Ohio </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">February&nbsp;17, 2023 </P>
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<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>4
<FILENAME>d465252dex241.htm
<DESCRIPTION>EX-24.1
<TEXT>
<HTML><HEAD>
<TITLE>EX-24.1</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman" ALIGN="right"><B>EXHIBIT 24.1 </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman" ALIGN="center"><B>THE GOODYEAR TIRE&nbsp;&amp; RUBBER COMPANY </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman" ALIGN="center"><B><U>POWER OF ATTORNEY </U></B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:Times New Roman" ALIGN="justify"><B>KNOW ALL PERSONS BY THESE PRESENTS</B>, that the undersigned directors of THE GOODYEAR TIRE&nbsp;&amp; RUBBER COMPANY, an
Ohio corporation (the &#147;Company&#148;), hereby constitute and appoint Evan M. Scocos, Daniel T. Young and Christina L. Zamarro, and any one or more of them, their true and lawful
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">attorneys-in-fact</FONT></FONT> and agents, to do any and all of the acts, and to execute any and all instruments, which said attorneys and agents or any one of them may deem
necessary or advisable to enable the Company to comply with the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), and any rules, regulations and requirements of the Securities and Exchange Commission (the &#147;SEC&#148;) in
respect thereof, in connection with the registration, under the Securities Act of up to a maximum of 600,000 shares of its Common Stock, without par value, which may be offered for sale in connection with the operation of the Cooper Tire&nbsp;&amp;
Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated from time to time) (the &#147;Findlay Plan&#148;) and the Cooper Tire&nbsp;&amp; Rubber Company
<FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated from time to time) (the &#147;Texarkana Plan&#148;, and collectively with the Findlay Plan, the &#147;Plans&#148;), which registration shall also
register interests in the Plans required to be registered under the Securities Act; including, without limitation, the power and authority to sign the name of the undersigned directors indicated below, to a Registration Statement on Form <FONT
STYLE="white-space:nowrap">S-8</FONT> to be filed with the SEC in respect of said shares of Common Stock, including any and all amendments thereto (collectively, the &#147;Registration Statement&#148;) and to any and all instruments filed as a part
of or in connection with the Registration Statement; and each of the undersigned hereby ratifies and confirms all that the said <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">attorneys-in-fact</FONT></FONT> and agents, and any one
of them, shall do or cause to be done by virtue hereof. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:Times New Roman" ALIGN="justify">IN WITNESS WHEREOF, the undersigned have subscribed these
presents this 13<SUP STYLE="font-size:75%; vertical-align:top">th</SUP> day of December, 2022. </P> <P STYLE="font-size:14pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom" WIDTH="1%"></TD>
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Norma B. Clayton</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> James A. Firestone</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top" ALIGN="center">Norma B. Clayton, Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">James A. Firestone, Director</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="27"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Werner Geissler</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Laurette T. Koellner</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top" ALIGN="center">Werner Geissler, Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">Laurette T. Koellner, Director</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="27"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Richard J. Kramer</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Karla R. Lewis</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top" ALIGN="center">Richard J. Kramer, Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">Karla R. Lewis, Director</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="27"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Prashanth Mahendra-Rajah</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> John E. McGlade</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top" ALIGN="center">Prashanth Mahendra-Rajah, Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">John E. McGlade, Director</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="27"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Roderick A. Palmore</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Hera Siu</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top" ALIGN="center">Roderick A. Palmore, Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">Hera Siu, Director</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="27"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD>
<TD HEIGHT="27" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Michael R. Wessel</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:Times New Roman" ALIGN="center"><I>/s/</I> Thomas L. Williams</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:11pt">
<TD VALIGN="top" ALIGN="center">Michael R. Wessel, Director</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">Thomas L. Williams, Director</TD></TR>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>5
<FILENAME>d465252dex991.htm
<DESCRIPTION>EX-99.1
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.1 </B></P>
<P STYLE="margin-top:250pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE &amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>(FINDLAY) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>(AS AMENDED AND RESTATED EFFECTIVE AS OF JANUARY&nbsp;1, 2015) </B></P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>TABLE OF CONTENTS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>Page</B></P></TD></TR>


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<TD HEIGHT="13" COLSPAN="3"></TD>
<TD HEIGHT="13" COLSPAN="2"></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">INTRODUCTION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">1</TD></TR>
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<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 1 DEFINITIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">4</TD></TR>
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<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">4</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Active Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">5</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ADP</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">5</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.4.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ADP Test</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">5</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.5.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Alternate Payee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">5</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.6.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Annual Additions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">5</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.7.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Annuity Contract</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">6</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.8.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Annuity Starting Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">6</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.9.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Beneficiary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">6</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.10.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Board of Directors</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">8</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.11.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">8</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.12.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Chairman</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">9</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.13.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Claimant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">9</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.14.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Code</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">9</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.15.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">9</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.16.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">9</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.17.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">9</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.18.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">12</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.19.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Controlled Group</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">12</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.20.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cooper Tire Securities</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">13</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.21.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cooper Tire Securities Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">13</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.22.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Deferral Percentage</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">13</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.23.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Designated Beneficiary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">14</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.24.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Differential Wage Payments</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">14</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.25.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Direct Rollover</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">15</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.26.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distributee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">15</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.27.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distribution Calendar Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">15</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.28.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Effective Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">16</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.29.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Deferral Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">16</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.30.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">16</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.31.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligibility Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">17</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.32.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">18</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.33.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">18</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.34.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Retirement Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">18</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.35.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Rollover Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">19</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.36.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">19</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.37.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">20</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.38.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">20</TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">i </P>

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<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
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<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">


<TR>

<TD WIDTH="6%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.39.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employment Commencement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">20</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.40.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Entry Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">21</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.41.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ERISA</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">21</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.42.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Excess Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">21</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.43.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Excess Elective Deferrals</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">21</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.44.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">5-percent</FONT> Owner</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">22</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.45.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>415 Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">22</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.46.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Highly Compensated Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">25</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.47.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Hour of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">26</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.48.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Inactive Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">26</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.49.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Insurer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">27</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.50.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investment Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">27</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.51.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investment Manager</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">27</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.52.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Leased Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">28</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.53.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Life Expectancy</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">29</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.54.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limitation Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">29</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.55.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Mandatory Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">29</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.56.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Matching Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">29</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.57.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Maximum Annual Addition</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">29</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.58.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Named Fiduciary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">30</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.59.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">30</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.60.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Form</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">30</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.61.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Retirement Age</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">30</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.62.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Retirement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">31</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.63.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Parental Absence</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">31</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.64.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">31</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.65.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">31</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.66.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant&#146;s Account Balance</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">31</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.67.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant&#146;s Predecessor Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">32</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.68.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Period of Military Duty</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">32</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.69.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Period of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">32</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.70.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Period of Severance</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">32</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.71.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">33</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.72.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Administrator</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">33</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.73.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">33</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.74.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">33</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.75.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Predecessor Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">33</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.76.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Pre-tax</FONT> Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">33</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.77.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Joint and Survivor Annuity</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">33</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.78.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Matching Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">34</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.79.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">34</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.80.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified <FONT STYLE="white-space:nowrap">Non-elective</FONT> Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">34</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.81.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Preretirement Survivor Annuity</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">34</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.82.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Reservist Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">35</TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">ii </P>

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<TD WIDTH="6%"></TD>

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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.83.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Re-entry</FONT> Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">35</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.84.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Beginning Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">35</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.85.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Access Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">35</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.86.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retirement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">35</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.87.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">36</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.88.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Roth Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">36</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.89.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Severance Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">36</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.90.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Severance from Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">36</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.91.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Totally and Permanently Disabled</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">37</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.92.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">37</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.93.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">37</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.94.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trustee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">37</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.95.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Valuation Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">37</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.96.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Vested Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">38</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.97.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Year of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">38</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 2 PARTICIPATION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">39</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">2.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Active Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">39</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">2.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Inactive Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">40</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">2.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cessation of Participation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">40</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 3 CONTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">41</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">41</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">43</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Access Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">43</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.4.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Rules Regarding Employer Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">43</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.5.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">44</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 4 LIMITATIONS ON CONTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">46</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">4.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Excess Contributions and Deferrals</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">46</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">4.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limit on Annual Additions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">51</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 5 INVESTMENTS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">54</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">5.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investment of Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">54</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">5.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cooper Tire Securities</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">55</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 6 WITHDRAWALS AND DISTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">58</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retirement Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">58</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Death Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">58</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Vested Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">58</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.4.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>When Benefits Start</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">59</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.5.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">61</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.6.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Loans to Participants</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">62</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.7.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distributions Under Qualified Domestic Relations Order</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">68</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.8.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Small Amounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">69</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 7 FORMS OF PAYMENT</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">71</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">71</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Automatic Form of Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">71</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Optional forms of Distribution for Retirement Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">71</TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">iii </P>

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<TD WIDTH="6%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
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<TD VALIGN="bottom" WIDTH="1%"></TD>
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.4.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Election Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">72</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.5.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Notice Requirements</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">74</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.6.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Direct Rollovers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">74</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 8 FORMS OF PAYMENT &#150; RESTRICTED ACCESS COMPANY CONTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">76</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">76</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Automatic Forms of Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">76</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Optional Forms of Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">77</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.4.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Election Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">77</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.5.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Notice Requirements</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">81</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 9 REQUIRED MINIMUM DISTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">84</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">9.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">84</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">9.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Minimum Distributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">84</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 10 AMENDMENT AND TERMINATION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; font-size:12pt; font-family:ARIAL" ALIGN="right">89</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">10.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Amendment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">89</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">10.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Termination</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">91</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">10.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Mergers and Direct Transfers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">93</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 11 ADMINISTRATION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; font-size:12pt; font-family:ARIAL" ALIGN="right">97</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Administration</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">97</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Expenses</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">99</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Records</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">100</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.4.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Information Available</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">100</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.5.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Claim Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">101</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.6.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Disability Claims Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">103</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.7.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transaction Processing</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">108</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 12 GENERAL PROVISIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; font-size:12pt; font-family:ARIAL" ALIGN="right">110</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.1.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employment Status</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">110</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.2.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rights to Plan Assets</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">110</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.3.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Mistaken Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">110</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.4.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Nonalienation of Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">111</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.5.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Construction</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">111</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.6.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Legal Actions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">112</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.7.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Word Usage</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">112</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.8.</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right">112</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="2" COLSPAN="3"></TD>
<TD HEIGHT="2" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">PROTECTED BENEFIT ADDENDUM</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="right"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; font-size:12pt; font-family:ARIAL" ALIGN="right">114</P></TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">iv </P>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>INTRODUCTION </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>A.</B> <B>&nbsp;&nbsp;&nbsp;&nbsp;Amendment and Restatement.</B> Cooper Tire&nbsp;&amp; Rubber Company hereby amends and restates the
Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay), in its entirety, effective as of January&nbsp;1, 2015. This restated document is substituted in lieu of the prior document with the
exception of any interim amendments and any model amendments that have not been incorporated into this restatement. Such amendment(s) shall continue to apply to this restated Plan until such provisions are integrated into the Plan or such
amendment(s) are superseded by another amendment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">This Plan includes the statutory, regulatory, and guidance changes specified in
the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) contained in Internal Revenue Service Notice <FONT STYLE="white-space:nowrap">2014-77</FONT> and the qualification requirements and guidance published
before the issuance of such list. The provisions of this Plan apply as of the Effective Date of the restatement unless otherwise specified. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The purpose of the Plan is to provide retirement and other benefits for Participants and their respective beneficiaries. Except as
otherwise provided in the Plan or by law, the assets of the Plan shall be held for the exclusive purpose of providing benefits to Participants and their beneficiaries and defraying reasonable expenses of administering the Plan, and it shall be
impossible for any part of the assets or income of the Plan to be used for, or diverted to, purposes other than such exclusive purposes. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>B. &nbsp;&nbsp;&nbsp;&nbsp;Background of Plan.</B> Cooper Tire&nbsp;&amp; Rubber Company established the Plan effective
November&nbsp;6, 2000. The Plan was amended and restated as of January&nbsp;1, 2002 to establish an ESOP feature under the Plan </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">INTRODUCTION</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">After the ESOP feature was added to the Plan, the Plan consisted of two components.
One component of the Plan was intended to qualify as a profit sharing plan under Code Section&nbsp;401(a) that included a qualified cash or deferred arrangement under Code Section&nbsp;401(k). This component of the Plan provided for
participant-directed investments. The other component was intended to qualify as a qualified stock bonus plan under Code Section&nbsp;401(a) and as an employee stock ownership plan (ESOP) under Code Section&nbsp;4975(e)(7). The ESOP component of the
Plan was intended to primarily invest in common stock of the Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Employer no longer makes contributions of its common
stock to the Plan, and no portion of the Plan is intended to primarily be invested in common stock of the Employer. The common stock of the Employer held by the Plan is maintained as an investment option in Participants&#146; Accounts, subject to
the Participants&#146; right to diversify among other investment options available under the Plan. The Plan is intended to comply with ERISA Section&nbsp;404(c) and to be a qualified plan under Code Section&nbsp;401(a). The underlying Trust is
intended to be exempt from taxation under Code Section&nbsp;501. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>C. &nbsp;&nbsp;&nbsp;&nbsp;Effective Date.</B> With the
following exceptions, the terms and conditions of the Plan, as provided herein, are effective as of January&nbsp;1, 2015: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)
&nbsp;&nbsp;&nbsp;&nbsp;Such other effective dates as are specified in the Plan for particular provisions shall be applicable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)
&nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise expressly stated herein, the applicable provisions of the Plan, as it existed immediately prior to the Effective Date, shall govern the payment of any benefit which began prior to the Effective Date. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">INTRODUCTION</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise required by law or expressly stated
herein, the rights of any person whose employment terminates or who retires on or before the Effective Date, including such person&#146;s eligibility for benefits and the time and form in which benefits, if any, will be paid, shall be determined
under the terms of the prior document as in effect on the date of his termination of employment or retirement, unless such person is thereafter <FONT STYLE="white-space:nowrap">re-employed</FONT> and again becomes a Participant. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">3</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">INTRODUCTION</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ARTICLE 1 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>DEFINITIONS </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The following
words and phrases have the meaning indicated below unless a different meaning is plainly required by the context. As used in the Plan, except when otherwise indicated by the context, the genders of pronouns and the singular and plural numbers of
terms shall be interchangeable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.1. &nbsp;&nbsp;&nbsp;&nbsp;Account </B>means the Participant&#146;s share of the Plan Fund. Separate
accounting records are kept for those parts of his Account resulting from: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><FONT STYLE="white-space:nowrap">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pre-tax</FONT> Elective Deferral Contributions&nbsp;&nbsp;&nbsp;&nbsp;
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Company Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restricted Access Company Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rollover Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash dividends paid on shares of Cooper Tire Securities credited to the account maintained to reflect
Contributions (with a separate dividend source account for each such type of contributions) that are initially reinvested in Cooper Tire Securities at the election of the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant&#146;s Account shall be reduced by any distribution of his Vested Account. A Participant&#146;s Account shall participate in the earnings
credited, expenses charged, and any appreciation or depreciation of the Investment Fund. His Account is subject to any minimum guarantees applicable under the Annuity Contract or other investment arrangement and to any expenses associated therewith.
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">4</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.2. &nbsp;&nbsp;&nbsp;&nbsp;Active Participant </B>means an Eligible Employee who is actively
participating in the Plan according to the provisions in Section&nbsp;2.1.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.3. &nbsp;&nbsp;&nbsp;&nbsp;ADP</B> means, for a specified
group of Participants (either Highly Compensated Employees or <FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employees) for a Plan Year, the average (expressed as a percentage) of the Deferral Percentages of the Eligible Participants
in the group. The ADP is used in applying the ADP Test. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.4. &nbsp;&nbsp;&nbsp;&nbsp;ADP Test </B>means the
<FONT STYLE="white-space:nowrap">non-discrimination</FONT> test described in Code Section&nbsp;401(k)(3) as provided for in Subsection 4.1(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.5. &nbsp;&nbsp;&nbsp;&nbsp;Alternate Payee </B>means any spouse, former spouse, child, or other dependent of a Participant who is recognized by a
qualified domestic relations order as having a right to receive all, or a portion of, the benefits payable under the Plan with respect to such Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.6. &nbsp;&nbsp;&nbsp;&nbsp;Annual Additions</B> mean the sum of the following amounts credited to a Participant&#146;s account for the Limitation
Year: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;employer contributions; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;employee contributions; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;forfeitures. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Annual Additions to a defined contribution plan, as defined in section <FONT STYLE="white-space:nowrap">1.415(c)-1(a)(2)(i)</FONT> of the regulations,
shall also include the following: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; mandatory employee contributions, as defined in Code
Section&nbsp;411(c)(2)(C) and <FONT STYLE="white-space:nowrap">section&nbsp;1.411(c)-1(c)(4)</FONT> of the regulations, to a defined benefit plan; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; contributions allocated to any individual medical benefit account, as defined in Code
Section&nbsp;415(l)(2), which is part of a pension or annuity plan maintained by the Employer; </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; amounts attributable to post retirement medical benefits,
allocated to the separate account of a key employee, as defined in Code Section&nbsp;419A(d)(3), under a welfare benefit fund, as defined in Code Section&nbsp;419(e), maintained by the Employer; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; annual additions under an annuity contract described in Code Section&nbsp;403(b); and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;allocations under a simplified employee pension. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.7.&nbsp;&nbsp;&nbsp;&nbsp; Annuity Contract </B>means the annuity contract or contracts into which the Trustee or the Employer enters with the
Insurer for guaranteed benefits, for the investment of Contributions in separate accounts, and for the payment of benefits under this Plan. <B></B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.8.&nbsp;&nbsp;&nbsp;&nbsp; Annuity Starting Date </B>means the first day of the first period for which an amount is payable to the Participant as
an annuity or any other form.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.9.&nbsp;&nbsp;&nbsp;&nbsp; Beneficiary</B> means the person or persons named by a Participant to receive
any benefits under the Plan when the Participant dies. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; Each Participant may name a Beneficiary to
receive any death benefit that may arise out of his participation in the Plan. The Participant may change his Beneficiary from time to time. Unless a qualified election has been made, for purposes of distributing any death benefits before the
Participant&#146;s Retirement Date, the Beneficiary of a Participant who has a spouse shall be the Participant&#146;s spouse. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; Spousal consent is needed to name a Beneficiary other than the Participant&#146;s spouse. If the Participant
names a Beneficiary other than his spouse, the spouse has the right to limit consent only to a specific Beneficiary. The spouse can relinquish such right. Such consent shall be in writing. The spouse&#146;s consent shall be witnessed by a plan
representative or </P>
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notary public. The spouse&#146;s consent must acknowledge the effect of the election, including that the spouse had the right to limit consent only to a specific Beneficiary and that the
relinquishment of such right was voluntary. Unless the consent of the spouse expressly permits designations by the Participant without a requirement of further consent by the spouse, the spouse&#146;s consent must be limited to the Beneficiary or
class of Beneficiaries named in the election. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; Spousal consent is not required, however, if the
Participant establishes to the satisfaction of the plan representative that the consent of the spouse cannot be obtained because there is no spouse or the spouse cannot be located. A spouse&#146;s consent under this paragraph shall not be valid with
respect to any other spouse. A Participant may revoke a prior election without the consent of the spouse. Any new election will require a new spousal consent, unless the consent of the spouse expressly permits such election by the Participant
without further consent by the spouse. A spouse&#146;s consent may be revoked at any time within the Participant&#146;s election period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; It is the responsibility of the Participant to give written notice to the Plan Administrator of the name of
the Beneficiary on a form furnished for that purpose. The Plan Administrator shall maintain records of Beneficiary designations for Participants before their Retirement Dates. However, the Plan Administrator may delegate to another party the
responsibility of maintaining records of Beneficiary designations. In that event, the written designations made by Participants shall be filed with such other party. If a party other than the Insurer maintains the records of Beneficiary designations
and a Participant dies before his </P>
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Retirement Date, such other party shall certify to the Insurer the Beneficiary designation on its records for the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; If there is no Beneficiary named or surviving when a Participant dies, the Participant&#146;s Beneficiary
shall be the Participant&#146;s surviving spouse, or where there is no surviving spouse, the executor or administrator of the Participant&#146;s estate for the benefit of the estate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.10.&nbsp;&nbsp;&nbsp;&nbsp; Board of Directors</B> means the Board of Directors of the Cooper Tire&nbsp;&amp; Rubber Company as the same may be
constituted from time to time. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.11.&nbsp;&nbsp;&nbsp;&nbsp; <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions </B>mean Elective
Deferral Contributions made to the Plan that are in excess of an otherwise applicable Plan limit and that are made by Participants who are age 50 or older by the end of their taxable year. An otherwise applicable Plan limit is a limit in the Plan
that applies to Elective Deferral Contributions without regard to <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions, such as the limits on the Maximum Annual Additions, as described in Article 4, the dollar limitation on Elective
Deferral Contributions under Code Section&nbsp;402(g) (not counting <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions), and the limit imposed by the ADP Test. <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions are not
subject to the limits on the Maximum Annual Additions, as described in Article 4, are not counted in the ADP Test. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><FONT
STYLE="white-space:nowrap">Catch-up</FONT> Contributions for a Participant for a taxable year may not exceed the dollar limit on <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions under Code Section&nbsp;414(v)(2)(B)(i) for the taxable
year. The dollar limit on <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions under Code Section&nbsp;414(v)(2)(B)(i) was $6,000 for taxable years beginning in 2015. After 2015, the limit is adjusted by the Secretary of the Treasury for <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> increases under Code Section&nbsp;414(v)(2)(C). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.12.&nbsp;&nbsp;&nbsp;&nbsp; Chairman</B> means the chairman of the Committee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.13.&nbsp;&nbsp;&nbsp;&nbsp; Claimant</B> means any person who makes a claim for Plan benefits under the claims procedures in Article&nbsp;11. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.14.&nbsp;&nbsp;&nbsp;&nbsp; Code</B> means the Internal Revenue Code of 1986, as now in effect or as hereafter amended. All citations to Code
sections are to such sections as they may from time to time be amended or <FONT STYLE="white-space:nowrap">re-numbered.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.15.&nbsp;&nbsp;&nbsp;&nbsp; Committee</B> means the Cooper Tire&nbsp;&amp; Rubber Company Benefit Plans Administrative Committee. The Committee is
appointed by the Board of Directors, or its delegate. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.16.&nbsp;&nbsp;&nbsp;&nbsp; Company Contributions</B> mean contributions made by the
Employer to fund this Plan other than Elective Deferral Contributions and Restricted Access Company Contributions. Effective January&nbsp;1, 2012, Company Contributions ceased being made to the Plan. As of January&nbsp;1, 2015, all Participants are
100% vested in Company Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.17. &nbsp;&nbsp;&nbsp;&nbsp;Compensation</B> means except for purposes of Section&nbsp;4.2 (Limit on
Annual Additions), the total earnings, except as modified in this definition, from the Employer during any specified period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; &#147;Earnings&#148; in this definition means wages, salaries, Differential Wage Payments, and fees for
professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the Plan to the extent that the amounts
are includible in gross income (including, but not limited to, commissions paid to salespersons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements
or other expense allowances </P>
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under a <FONT STYLE="white-space:nowrap">non-accountable</FONT> plan (as described in section <FONT STYLE="white-space:nowrap">1.62-2(c)</FONT> of the regulations)), and excluding the
following:<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; employee contributions (other than elective contributions described in Code
Section&nbsp;402(e)(3), 408(k)(6), 408(p)(2)(A)(i), or 457(b)) to a plan of deferred compensation (including a simplified employee pension described in Code Section&nbsp;408(k) or a simple retirement account described in Code Section&nbsp;408(p),
and whether or not qualified) to the extent such contributions are not includible in the Employee&#146;s gross income for the taxable year in which contributed, and any distributions (whether or not includible in gross income when distributed) from
a plan of deferred compensation (whether or not qualified);<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; amounts realized from the
exercise of a <FONT STYLE="white-space:nowrap">non-statutory</FONT> stock option (that is, an option other than a statutory stock option as defined in section <FONT STYLE="white-space:nowrap">1.421-1(b)</FONT> of the regulations), or when restricted
stock (or property) held by the Employee either becomes freely transferable or is no longer subject to a substantial risk of forfeiture; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; amounts realized from the sale, exchange or other disposition of stock acquired under a statutory stock
option; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; other amounts that receive special tax benefits, such as premiums for group-term life
insurance (but only to the extent that the premiums are not includible in the gross income of the Employee and are not salary reduction amounts that are described in Code Section&nbsp;125); and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(v)&nbsp;&nbsp;&nbsp;&nbsp; other items of remuneration that are similar to any of the items listed in (i)&nbsp;through (iv) above.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Except as provided herein, Compensation for a specified period is the Compensation actually paid or made available (or if earlier, includible in
gross income) during such period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; Compensation for a specified period shall also include Compensation
paid by the later of <FONT STYLE="white-space:nowrap">2-&#189;</FONT> months after an Employee&#146;s Severance from Employment with the Employer maintaining the Plan or the end of the Plan Year that includes the date of the Employee&#146;s
Severance from Employment with the Employer maintaining the Plan, if (i)&nbsp;the payment is regular Compensation for services during the Employee&#146;s regular working hours, or Compensation for services outside the Employee&#146;s regular working
hours (such as overtime or </P>
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shift differential), commissions, bonuses, or other similar payments, and, absent a Severance from Employment, the payments would have been paid to the Employee while the Employee continued in
employment with the Employer; (ii)&nbsp;the payment is for unused accrued bona fide sick, vacation or other leave that the Employee would have been able to use if employment had continued; or (iii)&nbsp;the payment is received by the Employee
pursuant to a <FONT STYLE="white-space:nowrap">non-qualified</FONT> unfunded deferred compensation plan and would have been paid at the same time if employment had continued, but only to the extent includible in gross income. Any payments not
described above shall not be considered Compensation if paid after Severance from Employment, even if they are paid by the later of <FONT STYLE="white-space:nowrap">2-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB
STYLE="vertical-align:bottom">2</SUB> months after the date of Severance from Employment or the end of the Plan Year that includes the date of Severance from Employment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; Back pay, within the meaning of section <FONT STYLE="white-space:nowrap">1.415(c)-2(g)(8)</FONT> of the
regulations, shall be treated as Compensation for the Plan Year to which the back pay relates to the extent the back pay represents wages and compensation that would otherwise be included in this definition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; Compensation paid or made available during a specified period shall include amounts that would otherwise be
included in Compensation, but for an election under Code Section&nbsp;125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; Compensation shall exclude reimbursements or other expense allowances, fringe benefits (cash and <FONT
STYLE="white-space:nowrap">non-cash),</FONT> moving expenses, deferred compensation (other than elective contributions), and welfare benefits. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f)&nbsp;&nbsp;&nbsp;&nbsp; Compensation means, for a Leased Employee, Compensation for the services the Leased Employee performs for
the Employer, determined in the same manner as the </P>
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Compensation of Employees who are not Leased Employees, regardless of whether such Compensation is received directly from the Employer or from the leasing organization. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g)&nbsp;&nbsp;&nbsp;&nbsp; The annual Compensation of each Participant taken into account in determining contributions and allocations
for any determination period (the period over which Compensation is determined) shall not exceed $265,000 for 2015, as adjusted in the future for <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT>
increases in accordance with Code Section&nbsp;401(a)(17)(B). The <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> adjustment in effect for a calendar year applies to any determination period beginning
with or within such calendar year. If a determination period consists of fewer than 12 months, the annual compensation limit is an amount equal to the otherwise applicable annual compensation limit multiplied by a fraction. The numerator of the
fraction is the number of months in the short determination period, and the denominator of the fraction is 12. If Compensation for any prior determination period is taken into account in determining a Participant&#146;s contributions or allocations
for the current Plan Year, the Compensation for such prior determination period is subject to the applicable annual compensation limit in effect for that determination period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.18.&nbsp;&nbsp;&nbsp;&nbsp; Contributions</B> mean Employer Contributions (including Elective Deferral Contributions, Company Contributions, and
Restricted Access Company Contributions) and Rollover Contributions as set out in Article 3, unless the context clearly indicates only specific contributions are meant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.19.&nbsp;&nbsp;&nbsp;&nbsp; Controlled Group</B> means any group of corporations, trades, or businesses of which the Employer is a part that is
under common control. A Controlled Group includes any group of corporations, trades, or businesses, whether or not incorporated, which is either a parent </P>
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subsidiary group, a brother sister group, or a combined group within the meaning of Code Section&nbsp;414(b), Code Section&nbsp;414(c) and the regulations thereunder and, for purposes of
determining contribution limitations under Article 4, as modified by Code Section&nbsp;415(h). The term Controlled Group, as it is used in this Plan, shall include an organization, which together with the Employer, is a member of an affiliated
service group (as defined in Code Section&nbsp;414(m)) and any other employer required to be aggregated with the Employer under Code Section&nbsp;414(o) and the regulations thereunder. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.20.&nbsp;&nbsp;&nbsp;&nbsp; Cooper Tire Securities</B> mean any security which is issued by the Employer or any Controlled Group member and which
meets the requirements of Code Section&nbsp;409(l) and ERISA Section&nbsp;407(d)(5). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.21.&nbsp;&nbsp;&nbsp;&nbsp; Cooper Tire Securities
Fund</B> means that part of the assets of the Trust Fund that are invested in Cooper Tire Securities. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.22.&nbsp;&nbsp;&nbsp;&nbsp; Deferral
Percentage</B> means the ratio (expressed as a percentage) of Elective Deferral Contributions (other than <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions and Elective Deferral Contributions withheld from Differential Wage Payments)
under this Plan on behalf of the Eligible Participant for the Plan Year to the Eligible Participant&#146;s Compensation (excluding Differential Wage Payments) for the Plan Year (whether or not the Eligible Participant was an Eligible Participant for
the entire Plan Year). In modification of the foregoing, Compensation shall be determined excluding Compensation for the portion of the Plan Year in which an Employee was not an Eligible Participant. The Elective Deferral Contributions used to
determine the Deferral Percentage shall include Excess Elective Deferrals (other than Excess Elective Deferrals of <FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employees that arise solely from Elective Deferral Contributions made
under this </P>
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Plan or any other plans of the Employer or a Controlled Group member), but shall exclude Elective Deferral Contributions that are used in computing the Contribution Percentage (provided the ADP
Test is satisfied both with and without exclusion of these Elective Deferral Contributions). Under such rules as the Secretary of the Treasury shall prescribe, the Employer may elect to include Qualified
<FONT STYLE="white-space:nowrap">Non-elective</FONT> Contributions and Qualified Matching Contributions under this Plan in computing the Deferral Percentage. Qualified Matching Contributions cannot be taken into account for a Plan Year for a <FONT
STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employee to the extent they are disproportionate matching contributions as defined in section <FONT STYLE="white-space:nowrap">1.401(m)-2(a)(5)(ii)</FONT> of the regulations. Qualified <FONT
STYLE="white-space:nowrap">Non-elective</FONT> Contributions cannot be taken into account for a Plan Year for a <FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employee to the extent they are disproportionate contributions as defined
in section <FONT STYLE="white-space:nowrap">1.401(k)-2(a)(6)(iv)</FONT> of the regulations. For an Eligible Participant for whom such contributions on his behalf for the Plan Year are zero, the percentage is zero. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.23.&nbsp;&nbsp;&nbsp;&nbsp; Designated Beneficiary</B> means, for purposes of Article 9 (Required Minimum Distributions), the individual who is
designated by the Participant (or the Participant&#146;s surviving spouse) as the Beneficiary of the Participant&#146;s interest under the Plan and who is the designated beneficiary under Code Section&nbsp;401(a)(9) and section <FONT
STYLE="white-space:nowrap">1.401(a)(9)-4</FONT> of the regulations.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.24.&nbsp;&nbsp;&nbsp;&nbsp; Differential Wage Payments </B>mean
any payments that are made by an Employer to an individual with respect to any period during which the individual is performing Qualified Military Service while on active duty for a period of more than 30 days. Such payments shall be made in
accordance with Code Section&nbsp;3401(h) and represent all or a portion of the wages the </P>
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individual would have received from the Employer if the individual were performing service for the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.25.&nbsp;&nbsp;&nbsp;&nbsp; Direct Rollover</B> means a payment by the Plan to the Eligible Retirement Plan specified by the Distributee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.26.&nbsp;&nbsp;&nbsp;&nbsp; Distributee</B> means an Employee or former Employee. In addition, the Employee&#146;s (or former Employee&#146;s)
surviving spouse and the Employee&#146;s (or former Employee&#146;s) spouse or former spouse who is the Alternate Payee under a qualified domestic relations order, as defined in Code Section&nbsp;414(p), are Distributees with regard to the interest
of the spouse or former spouse. For distributions made after December&nbsp;31, 2006, a Distributee includes the Employee&#146;s (or former Employee&#146;s) <FONT STYLE="white-space:nowrap">non-spouse</FONT> Designated Beneficiary, in which case, the
distribution can only be transferred to a traditional IRA or Roth IRA established on behalf of the <FONT STYLE="white-space:nowrap">non-spouse</FONT> Designated Beneficiary and that will be treated as an inherited IRA pursuant to the provisions of
Code Section&nbsp;402(c)(11). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.27.&nbsp;&nbsp;&nbsp;&nbsp; Distribution Calendar Year</B> means, for purposes of Article 9 (Required Minimum
Distributions), a calendar year for which a minimum distribution is required. For distributions beginning before the Participant&#146;s death, the first Distribution Calendar Year is the calendar year immediately preceding the calendar year that
contains the Participant&#146;s Required Beginning Date. For distributions beginning after the Participant&#146;s death, the first Distribution Calendar Year is the calendar year in which distributions are required to begin under Section 9.2(b)(ii).
The required minimum distribution for the Participant&#146;s first Distribution Calendar Year will be made on or before the Participant&#146;s Required Beginning Date. The required minimum distribution for other Distribution Calendar Years,
including the required minimum </P>
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distribution for the Distribution Calendar Year in which the Participant&#146;s Required Beginning Date occurs, will be made on or before December&nbsp;31 of that Distribution Calendar Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.28. &nbsp;&nbsp;&nbsp;&nbsp;Effective Date</B> means January&nbsp;1, 2015, the effective date of this amendment and restatement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.29. &nbsp;&nbsp;&nbsp;&nbsp;Elective Deferral Agreement</B> means an agreement between an Eligible Employee and the Employer under which an
Eligible Employee may make Elective Deferral Contributions. An Elective Deferral Agreement (or change thereto) must be made in such manner and in accordance with such rules as the Employer may prescribe in a
<FONT STYLE="white-space:nowrap">non-discriminatory</FONT> manner (including by means of voice response or other electronic system under circumstances the Employer permits). Elective Deferral Agreements cannot relate to Compensation that is payable
prior to the later of the adoption or effective date of the cash or deferred arrangement (CODA). Elective Deferral Agreements shall be made, changed, or terminated according to the provisions of Section&nbsp;3.1. An Elective Deferral Agreement may
also be terminated according to the terms of an automatic contribution arrangement.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.30. &nbsp;&nbsp;&nbsp;&nbsp;Elective Deferral
Contributions</B> mean Employer Contributions made in accordance with either an Elective Deferral Agreement or the terms of an automatic contribution arrangement. Elective Deferral Contributions means <FONT STYLE="white-space:nowrap">Pre-tax</FONT>
Elective Deferral Contributions. Elective Deferral Contributions shall be 100&nbsp;percent vested and subject to the distribution restrictions of Code Section&nbsp;401(k) when made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of Section&nbsp;4.1 (Excess Contributions and Deferrals), Elective Deferral Contributions with respect to any taxable year
also includes all employer contributions made on behalf of such participant pursuant to an election to defer under any qualified cash or deferred </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">arrangement (CODA) described in Code Section&nbsp;401(k), any salary reduction simplified employee
pension plan described in Code Section&nbsp;408(k)(6), any SIMPLE IRA plan described in Code Section&nbsp;408(p), any plan described under Code Section&nbsp;501(c)(18), and any employer contributions made on behalf of a participant for the purchase
of an annuity contract under Code Section&nbsp;403(b) pursuant to a salary reduction agreement. Elective Deferral Contributions under Section&nbsp;4.1 shall not include any deferrals properly distributed as excess annual additions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.31. &nbsp;&nbsp;&nbsp;&nbsp;Eligibility Service</B> means an Employee&#146;s Period of Service. Eligibility Service shall be measured from his
Employment Commencement Date to his most recent Severance Date. This Period of Service shall be reduced by any Period of Severance that occurred prior to his most recent Severance Date, unless such Period of Severance is included under the service
spanning rule below. This period of Eligibility Service shall be expressed as days. However, Eligibility Service is modified as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;A Period of Military Duty shall be included as service with the Employer to the extent it has not already
been credited. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;A Period of Severance shall be deemed to be a Period of Service under either of the
following conditions: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;the Period of Severance immediately follows a period during which an Employee is
not absent from work and ends within 12 months; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;the Period of Severance immediately follows a
period during which an Employee is absent from work for any reason other than quitting, being discharged, or retiring (such as a leave of absence or layoff) and ends within 12 months of the date he was first absent. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;An Employee&#146;s service with a member firm of a
Controlled Group while both that firm and the Employer were members of the Controlled Group shall be included as service with the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.32. &nbsp;&nbsp;&nbsp;&nbsp;Eligible Employee </B>means any Employee employed at the Findlay, Ohio Plant who is covered under the bargaining
agreement with Local 207L of the United Steelworkers of America, and by extension of the <FONT STYLE="white-space:nowrap">&#147;me-too&#148;</FONT> agreement regarding Pension and Insurance Benefits, those truck drivers covered under the bargaining
agreement with Local 20 of the International Brotherhood of Teamsters, Chauffeurs, Warehousemen and Helpers of America. Eligible Employee shall exclude Leased Employees. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.33. &nbsp;&nbsp;&nbsp;&nbsp;Eligible Participant</B> means, for purposes of determining the Deferral Percentage, any Employee who is otherwise
entitled to make Elective Deferral Contributions under the terms of the Plan for the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.34. &nbsp;&nbsp;&nbsp;&nbsp;Eligible
Retirement Plan</B> means an eligible plan under Code Section&nbsp;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 and which agrees to
separately account for amounts transferred into such plan from this Plan, a traditional IRA, a Roth IRA, an annuity plan described in Code Section&nbsp;403(a), an annuity contract described in Code Section&nbsp;403(b), or a qualified plan described
in Code Section&nbsp;401(a), that accepts the Distributee&#146;s Eligible Rollover Distribution. The definition of Eligible Retirement Plan shall also apply in the case of a distribution to a surviving spouse, or to a spouse or former spouse who is
the Alternate Payee under a qualified domestic relations order, as defined in Code Section&nbsp;414(p). <B></B> </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.35. &nbsp;&nbsp;&nbsp;&nbsp;Eligible Rollover Distribution</B> means any distribution of all or
any portion of the balance to the credit of the Distributee, except that an Eligible Rollover Distribution does not include: (i)&nbsp;any distribution that is one of a series of substantially equal periodic payments (not less frequently than
annually) made for the life (or life expectancy) of the Distributee or the joint lives (or joint life expectancies) of the Distributee and the Distributee&#146;s Designated Beneficiary, or for a specified period of 10 years or more; (ii)&nbsp;any
distribution to the extent such distribution is required under Code Section&nbsp;401(a)(9); (iii) any hardship distribution; and (iv)&nbsp;any other distribution(s) that is reasonably expected to total less than $200 during a
year.&nbsp;&nbsp;&nbsp;&nbsp;<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any portion of a distribution that consists of
<FONT STYLE="white-space:nowrap">after-tax</FONT> employee contributions that are not includible in gross income may be transferred only to (i)&nbsp;a traditional individual retirement account or annuity described in Code Section&nbsp;408(a) or (ii)
(a &#147;traditional IRA&#148;); (ii) a Roth individual retirement account or annuity described in Code Section&nbsp;408A (a &#147;Roth IRA&#148;); or (iii)&nbsp;a qualified plan or an annuity contract described in Code Section&nbsp;401(a) and
403(b), respectively, that agrees to separately account for amounts so transferred (and earnings thereon), including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution
which is not so includible. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.36. &nbsp;&nbsp;&nbsp;&nbsp;Employee</B> means an individual who is employed by the Employer or any other employer
required to be aggregated with the Employer under Code Sections 414(b), (c), (m), or (o). A Controlled Group member is required to be aggregated with the Employer. The term Employee shall include any individual receiving Differential Wage Payments.
The term Employee shall also include any Leased Employee deemed to be an employee of any employer described in the preceding paragraphs as provided in Code Section&nbsp;414(n) or (o).<B> </B> </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An independent contractor is not an Employee. In the event there is a final
determination by the Internal Revenue Service, Department of Labor, or court of competent jurisdiction that an individual who the Employer considered to be an independent contractor, or the employee of an independent contractor, is an Employee, such
individual shall be an Employee as of the date of such final determination.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.37. &nbsp;&nbsp;&nbsp;&nbsp;Employer</B> means Cooper
Tire&nbsp;&amp; Rubber Company. This will also include any successor corporation, trade or business which will, by written agreement, assume the obligations of this Plan or any Predecessor Employer that maintained this Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of Section&nbsp;4.2 (Limit on Annual Additions), Employer means the employer that adopts this Plan, and all members of a
controlled group of corporations (as defined in Code Section&nbsp;414(b) as modified by Code Section&nbsp;415(h)), all commonly controlled trades or businesses (as defined in Code Section&nbsp;414(c), as modified, except in the case of a
brother-sister group of trades or businesses under common control, by Code Section&nbsp;415(h)), or affiliated service groups (as defined in Code Section&nbsp;414(m)) of which the adopting employer is a part, and any other entity required to be
aggregated with the employer pursuant to Code Section&nbsp;414(o). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.38. &nbsp;&nbsp;&nbsp;&nbsp;Employer Contributions</B> mean contributions
made by the Employer, including Elective Deferral Contributions, Company Contributions, and Restricted Access Company Contributions as set out in Article 3, unless the context clearly indicates that only specific contributions are meant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.39. &nbsp;&nbsp;&nbsp;&nbsp;Employment Commencement Date</B> means the date an Employee first performs an Hour of Service. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.40. &nbsp;&nbsp;&nbsp;&nbsp;Entry Date</B> means the date an Employee first enters the Plan as an
Active Participant under Section&nbsp;2.1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.41. &nbsp;&nbsp;&nbsp;&nbsp;ERISA</B> means the Employee Retirement Income Security Act of 1974, as
amended. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.42. &nbsp;&nbsp;&nbsp;&nbsp;Excess Contributions</B> mean, with respect to any Plan Year, the excess of: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The aggregate amount of employer contributions actually taken into account in computing the Deferral
Percentage of Highly Compensated Employees for such Plan Year, over </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The maximum amount of such
contributions permitted by the ADP Test (determined by hypothetically reducing contributions made on behalf of Highly Compensated Employees in the order of the Deferral Percentages, beginning with the highest of such percentages). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.43. &nbsp;&nbsp;&nbsp;&nbsp;Excess Elective Deferrals</B> mean those Elective Deferral Contributions of a Participant that either (i)&nbsp;are made
during the Participant&#146;s taxable year and exceed the dollar limitation under Code Section&nbsp;402(g) or (ii)&nbsp;are made during a calendar year and exceed the dollar limitation under Code Section&nbsp;402(g) for the Participant&#146;s
taxable year beginning in such calendar year, counting only Elective Deferral Contributions made under this Plan and any other plan, contract, or arrangement maintained by the Employer. The dollar limitation contained in Code Section&nbsp;402(g) was
$18,000 for taxable years beginning in 2015. The $18,000 limit is adjusted by the Secretary of the Treasury for <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> increases under Code
Section&nbsp;402(g)(4). The dollar limitation shall also be increased by the dollar limit on <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions under Code Section&nbsp;414(v). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Excess Elective Deferrals shall be treated as Annual Additions unless such amounts are distributed no later than the first April&nbsp;15
following the close of the Participant&#146;s taxable year. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.44. <FONT STYLE="white-space:nowrap">&nbsp;&nbsp;&nbsp;&nbsp;5-percent</FONT> Owner</B> means any
person who owns more than 5&nbsp;percent of the capital or profits interest of the Employer. A Participant is treated as a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner for purposes of Article 9 (Required Minimum Distributions) if such
Participant is a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner as defined in Code Section&nbsp;416 at any time during the Plan Year ending with or within the calendar year in which such owner attains age
<FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>. Once distributions have begun to a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner under Article 9, they
must continue to be distributed, even if the Participant ceases to be a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner in a subsequent year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.45. &nbsp;&nbsp;&nbsp;&nbsp;415 Compensation</B> means compensation used in applying the limitations of Code Section&nbsp;415 under
Section&nbsp;4.2 (Limit on Annual Additions) and includes means wages, salaries, Differential Wage Payments, and fees for professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal
services actually rendered in the course of employment with the Employer maintaining the plan to the extent that the amounts are includible in gross income (including, but not limited to, commissions paid to salespersons, compensation for services
on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements or other expense allowances under a <FONT STYLE="white-space:nowrap">non-accountable</FONT> plan (as described in section <FONT
STYLE="white-space:nowrap">1.62-2(c)</FONT> of the regulations)), and excluding the following: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;employer
contributions (other than elective contributions described in Code Section&nbsp;402(e)(3), 408(k)(6), 408(p)(2)(A)(i), or 457(b)) to a plan of deferred compensation (including a simplified employee pension described in Code Section&nbsp;408(k) or a
simple retirement account described in Code Section&nbsp;408(p), and whether or not qualified) to the extent such contributions are not includible in the employee&#146;s gross income for the taxable year </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">in which contributed, and any distributions (whether or not includible in gross income when
distributed) from a plan of deferred compensation (whether or not qualified); </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) amounts realized from the exercise of a <FONT
STYLE="white-space:nowrap">non-statutory</FONT> stock option (that is, an option other than a statutory stock option as defined in section <FONT STYLE="white-space:nowrap">1.421-1(b)</FONT> of the regulations), or when restricted stock (or property)
held by the employee either becomes freely transferable or is no longer subject to a substantial risk of forfeiture; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) amounts
realized from the sale, exchange or other disposition of stock acquired under a statutory stock option; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) other amounts that
receive special tax benefits, such as premiums for group-term life insurance (but only to the extent that the premiums are not includible in the gross income of the employee and are not salary reduction amounts that are described in Code
Section&nbsp;125); and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) other items of remuneration that are similar to any of the items listed in (a)&nbsp;through (d) above.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Except as provided herein, 415 Compensation for a Limitation Year is the 415 Compensation actually paid or made available (or if
earlier, includible in gross income) during such Limitation Year.&nbsp;&nbsp;&nbsp;&nbsp; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">415 Compensation for a Limitation Year
shall also include amounts paid by the later of <FONT STYLE="white-space:nowrap">2-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after an employee&#146;s Severance from Employment with the
Employer maintaining the plan or the end of the Limitation Year that includes the date of the employee&#146;s Severance from Employment with the Employer maintaining the plan, if (i)&nbsp;the payment is regular compensation for services during the
employee&#146;s regular working hours, or compensation for </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">services outside the employee&#146;s regular working hours (such as overtime or shift differential),
commissions, bonuses, or other similar payments, and, absent a Severance from Employment, the payments would have been paid to the employee while the employee continued in employment with the Employer; (ii)&nbsp;the payment is for unused accrued
bona fide sick, vacation or other leave that the employee would have been able to use if employment had continued; or (iii)&nbsp;the payment is received by the employee pursuant to a <FONT STYLE="white-space:nowrap">non-qualified</FONT> unfunded
deferred compensation plan and would have been paid at the same time if employment had continued, but only to the extent includible in gross income. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any payments not described above shall not be considered 415 Compensation if paid after Severance from Employment, even if they are paid
by the later of <FONT STYLE="white-space:nowrap">2-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after the date of Severance from Employment or the end of the Limitation Year that includes the
date of Severance from Employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Back pay, within the meaning of section <FONT STYLE="white-space:nowrap">1.415(c)-2(g)(8)</FONT>
of the regulations, shall be treated as 415 Compensation for the Limitation Year to which the back pay relates to the extent the back pay represents wages and compensation that would otherwise be included in this definition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">415 Compensation paid or made available during such Limitation Year shall include amounts that would otherwise be included in 415
Compensation but for an election under Code Section&nbsp;125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">415
Compensation shall not include amounts paid as compensation to a <FONT STYLE="white-space:nowrap">non-resident</FONT> alien, as defined in Code Section&nbsp;7701(b)(1)(B), who is not a Participant in the Plan to the extent </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">the compensation is excludible from gross income and is not effectively connected with the conduct of
a trade or business within the United States. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant&#146;s 415 Compensation for a Limitation Year shall not include amounts
in excess of the limitation under Code Section&nbsp;401(a)(17) that is in effect for the calendar year in which the Limitation Year begins. The Employer may elect to use an alternative <FONT STYLE="white-space:nowrap">non-discriminatory</FONT>
definition of 415 Compensation in accordance with the regulations under Code Section&nbsp;414(s). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.46. &nbsp;&nbsp;&nbsp;&nbsp;Highly
Compensated Employee</B> means any employee who (a)&nbsp;was a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner at any time during the determination year or the look-back year, or (b)&nbsp;for the look-back year had 415 Compensation from the
Employer in excess of the amount determined under Code Section&nbsp;414(q)(1)(B) ($120,000 for the look-back year beginning in 2015) and, if the employer so elects, was in the top paid group (top 20&nbsp;percent of employees based on 415
Compensation) for the look-back year. The $120,000 amount is adjusted at the same time and in the same manner as under Code Section&nbsp;415(d). For this purpose the determination year is the year of the plan for which a determination is being made,
and the look-back year is the preceding 12 month period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The effect of the top paid group election is that an Employee (who is not
a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner at any time during the determination year or the look back year) with compensation in excess of $120,000 (as adjusted) for the look back year is a Highly Compensated Employee only if the
Employee was in the top paid group for the look back year. <FONT STYLE="white-space:nowrap">Top-paid</FONT> group elections, once made, apply for all subsequent years unless changed by the Employer. Any such election(s) must be in writing and by the
date prescribed in Code Section&nbsp;414(q) and the regulations thereunder. Any election(s) shall remain in effect until changed by a new election </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">and must apply consistently to the determination years of all plans maintained by the Employer which
reference the highly compensated employee definition in Code Section&nbsp;414(q), except as provided in Internal Revenue Service Notice <FONT STYLE="white-space:nowrap">97-45</FONT> (or superseding guidance). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The determination of who is a Highly Compensated Employee, including the determinations of the number and identity of Employees in the
top paid group, the compensation that is considered, and the identity of the <FONT STYLE="white-space:nowrap">5-percent</FONT> Owners, shall be made in accordance with Code Section&nbsp;414(q) and the regulations thereunder. The determination of who
is a highly compensated former Employee is based on the rules applicable to determining Highly Compensated Employee status as in effect for that determination year, in accordance with section <FONT STYLE="white-space:nowrap">1.414(q)-1T,</FONT> <FONT
STYLE="white-space:nowrap">A-4</FONT> of the temporary Income Tax Regulations and Internal Revenue Service Notice <FONT STYLE="white-space:nowrap">97-45.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.47. &nbsp;&nbsp;&nbsp;&nbsp;Hour of Service</B> means, for an Employee, each hour for which he is paid, or entitled to payment, for performing
duties for the Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Hours of Service shall be credited for employment with any other employer required to be aggregated with
the Employer under Code Sections 414(b), (c), (m), or (o)&nbsp;and the regulations thereunder for purposes of eligibility and vesting. Hours of Service shall also be credited for any individual who is considered an employee for purposes of this Plan
pursuant to Code Section&nbsp;414(n) or (o)&nbsp;and the regulations thereunder. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.48. &nbsp;&nbsp;&nbsp;&nbsp;Inactive Participant</B> means a
former Active Participant who has an Account, as described in Section&nbsp;2.2.<B> </B> </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.49. &nbsp;&nbsp;&nbsp;&nbsp;Insurer</B> means Principal Life Insurance Company or the insurance
company or companies named by (i)&nbsp;the Cooper Tire&nbsp;&amp; Rubber Company or (ii)&nbsp;the Trustee in its discretion or as directed under the Trust Agreement.<B> </B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.50. &nbsp;&nbsp;&nbsp;&nbsp;Investment Fund</B> means the total of Plan assets, excluding the guaranteed benefit policy portion of any Annuity
Contract. All or a portion of these assets may be held under, or invested pursuant to, the terms of a Trust Agreement. The Investment Fund shall be valued at current fair market value as of the Valuation Date. The valuation shall take into
consideration investment earnings credited, expenses charged, payments made, and changes in the values of the assets held in the Investment Fund.<B> </B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Investment Fund shall be allocated at all times to Participants, except as otherwise expressly provided in the Plan. The Account of
a Participant shall be credited with its share of the gains and losses of the Investment Fund. The part of a Participant&#146;s Account invested in a funding arrangement that establishes one or more accounts or investment vehicles for such
Participant thereunder shall be credited with the gain or loss from such accounts or investment vehicles. The part of a Participant&#146;s Account invested in other funding arrangements shall be credited with a proportionate share of the gain or
loss of such investments. The share shall be determined by multiplying the gain or loss of the investment by the ratio of the part of the Participant&#146;s Account invested in such funding arrangement to the total of the Investment Fund invested in
such funding arrangement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.51. &nbsp;&nbsp;&nbsp;&nbsp;Investment Manager</B> means any fiduciary (other than a trustee or Named Fiduciary):
(a) who has the power to manage, acquire, or dispose of any assets of the Plan; (b)&nbsp;who (i) is registered as an investment adviser under the Investment Advisers Act of 1940; (ii) is not </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">registered as an investment adviser under such Act by reason of paragraph (1)&nbsp;of section 203A(a)
of such Act, is registered as an investment adviser under the laws of the state (referred to in such paragraph (1)) in which it maintains its principal office and place of business, and, at the time it last filed the registration form most recently
filed by it with such state in order to maintain its registration under the laws of such state, also filed a copy of such form with the Secretary of Labor; (iii)&nbsp;is a bank, as defined in that Act; or (iv)&nbsp;is an insurance company qualified
to perform services described in subparagraph (a)&nbsp;above under the laws of more than one state; and (c)&nbsp;who has acknowledged in writing being a fiduciary with respect to the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.52. &nbsp;&nbsp;&nbsp;&nbsp;Leased Employee</B> means any person (other than an employee of the recipient) who, pursuant to an agreement between
the recipient and any other person (&#147;leasing organization&#148;), has performed services for the recipient (or for the recipient and related persons determined in accordance with Code Section&nbsp;414(n)(6)) on a substantially full time basis
for a period of at least one year, and such services are performed under primary direction or control by the recipient. Contributions or benefits provided by the leasing organization to a Leased Employee, which are attributable to service performed
for the recipient employer, shall be treated as provided by the recipient employer. A Leased Employee shall not be considered an employee of the recipient if: (a)&nbsp;such employee is covered by a money purchase pension plan providing (i)&nbsp;a <FONT
STYLE="white-space:nowrap">non-integrated</FONT> employer contribution rate of at least 10&nbsp;percent of compensation, as defined in Code Section&nbsp;415(c)(3), (ii) immediate participation, and (iii)&nbsp;full and immediate vesting, and
(b)&nbsp;Leased Employees do not constitute more than 20&nbsp;percent of the recipient&#146;s <FONT STYLE="white-space:nowrap">non-highly</FONT> compensated work force. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.53. &nbsp;&nbsp;&nbsp;&nbsp;Life Expectancy</B> means, for purposes of Article 9 (Required
Minimum Distributions), life expectancy as computed by use of the Single Life Table in <FONT STYLE="white-space:nowrap">Q&amp;A-1</FONT> in section <FONT STYLE="white-space:nowrap">1.401(a)(9)-9</FONT> of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.54. &nbsp;&nbsp;&nbsp;&nbsp;Limitation Year</B> means, for purposes of Article 9 (Required Minimum Distributions), the consecutive 12 month period
ending on each December 31. All qualified plans maintained by the Employer must use the same Limitation Year. If the Limitation Year is other than the calendar year, execution of this Plan (or any amendment to this Plan changing the Limitation Year)
constitutes the Employer&#146;s adoption of a written resolution electing the Limitation Year. If the Limitation Year is amended to a different consecutive 12 month period, the new Limitation Year must begin on a date within the Limitation Year in
which the amendment is made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.55. &nbsp;&nbsp;&nbsp;&nbsp;Mandatory Distribution</B> means a distribution to a Participant that is made without
the Participant&#146;s consent and is made to the Participant before he attains the older of age 62 or his Normal Retirement Age. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.56.
&nbsp;&nbsp;&nbsp;&nbsp;Matching Contributions</B> mean employer contributions made to this or any other defined contribution plan, or to a contract described in Code Section&nbsp;403(b), on behalf of a participant on account of a Participant
Contribution made by such participant, or on account of a participant&#146;s Elective Deferral Contributions, under a plan maintained by the Employer or a Controlled Group member. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.57. &nbsp;&nbsp;&nbsp;&nbsp;Maximum Annual Addition</B> means, except for <FONT STYLE="white-space:nowrap">catch-up</FONT> contributions described
in Code Section&nbsp;414(v), the Annual Addition that may be contributed or allocated to a Participant&#146;s Account under the Plan for any Limitation Year. This amount shall not exceed the lesser of: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The defined contribution dollar limitation under Code
Section&nbsp;415(c)(1)(A), which is $53,000 for 2015 and is automatically adjusted under Code Section&nbsp;415(d), effective January&nbsp;1 of each year, as published in the Internal Revenue Bulletin; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;100&nbsp;percent of the Participant&#146;s 415 Compensation for the Limitation Year. Any adjustment to the
defined contribution dollar limitation shall apply to Limitation Years ending with or within the calendar year of the date of the adjustment, but a Participant&#146;s Annual Additions for a Limitation Year cannot exceed the currently applicable
dollar limitation (as in effect before the January&nbsp;1 adjustment) prior to January 1. However, after a January&nbsp;1 adjustment is made, Annual Additions for the entire Limitation Year are permitted to reflect the dollar limitation as adjusted
on January 1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.58. &nbsp;&nbsp;&nbsp;&nbsp;Named Fiduciary</B> means Cooper Tire&nbsp;&amp; Rubber Company, or any other person or entity
appointed by the Compensation Committee of the Board of Directors to have authority to control and manage the operation and administration of the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.59. <FONT STYLE="white-space:nowrap">&nbsp;&nbsp;&nbsp;&nbsp;Non-highly</FONT> Compensated Employee</B> means an Employee of the Employer who is
not a Highly Compensated Employee. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.60. &nbsp;&nbsp;&nbsp;&nbsp;Normal Form</B> means, for purposes of Article 8 (Forms of Payment &#150;
Restricted Access Company Contributions), a single life annuity with a five 5 year certain period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.61. &nbsp;&nbsp;&nbsp;&nbsp;Normal
Retirement Age</B> means the age at which the Participant&#146;s Account becomes <FONT STYLE="white-space:nowrap">non-forfeitable</FONT> if he is an Employee. A Participant&#146;s Normal Retirement Age is the older of (a)&nbsp;age 65 or (b)&nbsp;his
age on the date five years after the first day of the Plan Year in which his earliest Entry Date occurred.&nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s Normal Retirement Age shall not be older than age 70. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.62. &nbsp;&nbsp;&nbsp;&nbsp;Normal Retirement Date</B> means the date the Participant reaches his
Normal Retirement Age. Unless otherwise provided in this Plan, a Participant&#146;s retirement benefits shall begin on his Normal Retirement Date if he has had a Severance from Employment on such date. Even if the Participant is an Employee on his
Normal Retirement Date, he may choose to have his retirement benefit begin on such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.63. &nbsp;&nbsp;&nbsp;&nbsp;Parental Absence</B>
means an Employee&#146;s absence from work: (a)&nbsp;by reason of pregnancy of the Employee, (b)&nbsp;by reason of birth of a child of the Employee, (c)&nbsp;by reason of the placement of a child with the Employee in connection with adoption of such
child by such Employee, or (d)&nbsp;for purposes of caring for such child for a period beginning immediately following such birth or placement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.64. &nbsp;&nbsp;&nbsp;&nbsp;Participant</B> means either an Active Participant or an Inactive Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.65.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Participant Contributions</B> mean contributions (other than Roth Elective Deferral Contributions) made to the
plan by or on behalf of a participant that are included in the participant&#146;s gross income in the year in which made and that are maintained under a separate account to which the earnings and losses are allocated. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.66. &nbsp;&nbsp;&nbsp;&nbsp;Participant&#146;s Account Balance</B> means, for purposes of Article 9 (Required Minimum Distributions), the Account
balance as of the last Valuation Date in the calendar year immediately preceding the Distribution Calendar Year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to the Account as of
dates in the valuation calendar year after the Valuation Date and decreased by distributions made in the valuation calendar year after the Valuation Date. The Account balance for the valuation calendar year includes any amounts rolled over or
transferred to the Plan either in </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">the valuation calendar year or in the Distribution Calendar Year if distributed or transferred in the
valuation calendar year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.67. &nbsp;&nbsp;&nbsp;&nbsp;Participant&#146;s Predecessor Employer</B> means, for purposes of Section&nbsp;4.2
(Limit on Annual Additions), a former employer of a Participant if the Employer maintains a plan that provides a benefit which the Participant accrued while performing services for the former employer. A Participant&#146;s Predecessor Employer also
means, with respect to a Participant, a former entity that antedates the Employer if, under the facts and circumstances, the Employer constitutes a continuation of all or a portion of the trade or business of the former entity. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.68. &nbsp;&nbsp;&nbsp;&nbsp;Period of Military Duty</B> means, for a military Employee, the period of time from the date the Employee was first
absent from active work for the Employer because of military duty to the date the Employee was <FONT STYLE="white-space:nowrap">re-employed.</FONT> For this purpose a military Employee is an Employee who: (a)&nbsp;served as a member of the armed
forces of the United States, and (b)&nbsp;was <FONT STYLE="white-space:nowrap">re-employed</FONT> by the Employer at a time when the Employee had a right to reemployment in accordance with seniority rights as protected under Chapter 43 of Title 38
of the U.S. Code. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.69. &nbsp;&nbsp;&nbsp;&nbsp;Period of Service</B> means a period of time beginning on an Employee&#146;s Employment
Commencement Date and ending on his Severance Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.70. &nbsp;&nbsp;&nbsp;&nbsp;Period of Severance</B> means a period of time beginning on an
Employee&#146;s Severance Date and ending on the date he again performs an Hour of Service. A one year Period of Severance means a Period of Severance of 12 consecutive months. Solely for purposes of determining whether a one year Period of
Severance has occurred for eligibility or vesting purposes, the consecutive 12 month period beginning on the first anniversary of the first date of a Parental Absence shall not be a one year Period of Severance. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.71. &nbsp;&nbsp;&nbsp;&nbsp;Plan</B> means the Cooper Tire&nbsp;&amp; Rubber Company <FONT
STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) set forth in this document, including any later amendments to it. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.72.
&nbsp;&nbsp;&nbsp;&nbsp;Plan Administrator</B> means the person appointed by the Compensation Committee of the Board of Directors pursuant to the provisions of Section&nbsp;11.1, and if no appointment is made, means the Chairman of the Committee.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.73. &nbsp;&nbsp;&nbsp;&nbsp;Plan Fund</B> means the total of the Investment Fund and the guaranteed benefit policy portion of any Annuity
Contract. The Investment Fund shall be valued as stated in its definition. The guaranteed benefit policy portion of any Annuity Contract shall be determined in accordance with the terms of the Annuity Contract and, to the extent that such Annuity
Contract allocates contract values to Participants, allocated to Participants in accordance with its terms. The total value of all amounts held under the Plan Fund shall equal the value of the aggregate Participants&#146; Accounts under the Plan.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.74. &nbsp;&nbsp;&nbsp;&nbsp;Plan Year</B> means the <FONT STYLE="white-space:nowrap">12-month</FONT> period beginning in January&nbsp;1 and
ending on the following December 31. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.75. &nbsp;&nbsp;&nbsp;&nbsp;Predecessor Employer</B> means a firm of which the Employer was once a part
(e.g., due to a spinoff or change of corporate status) or a firm absorbed by the Employer because of a merger or acquisition (stock or asset, including a division or an operation of such company). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.76. <FONT STYLE="white-space:nowrap">&nbsp;&nbsp;&nbsp;&nbsp;Pre-tax</FONT> Elective Deferral Contributions</B> mean a Participant&#146;s Elective
Deferral Contributions that are not includible in the Participant&#146;s gross income at the time deferred. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.77.
&nbsp;&nbsp;&nbsp;&nbsp;Qualified Joint and Survivor Annuity</B> means, for purposes of Article 8 (Forms of Payment &#150; Restricted Access Company Contributions), for a Participant who has a spouse, an immediate survivorship life annuity with
installment refund, where the survivorship percentage </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">is 50% and the Contingent Annuitant is the Participant&#146;s spouse. A former spouse will be treated
as the spouse to the extent provided under a qualified domestic relations order as described in Code Section&nbsp;414(p). The amount of benefit payable under the Qualified Joint and Survivor Annuity shall be the amount of benefit that may be
provided by the Participant&#146;s Vested Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.78. &nbsp;&nbsp;&nbsp;&nbsp;Qualified Matching Contributions</B> mean, for purposes of
Section&nbsp;4.1 (Excess Contributions and Deferrals), Matching Contributions that are <FONT STYLE="white-space:nowrap">non-forfeitable</FONT> when made to the plan and that are distributable only in accordance with the distribution provisions
applicable to Elective Deferral Contributions, to the extent Qualified Matching Contributions can be distributed under such distribution provision. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.79. &nbsp;&nbsp;&nbsp;&nbsp;Qualified Military Service</B> means any service in the uniformed services (as defined in Chapter 43 of Title 38 of the
U.S. Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.80.
&nbsp;&nbsp;&nbsp;&nbsp;Qualified <FONT STYLE="white-space:nowrap">Non-elective</FONT> Contributions</B> mean, for purposes of Section&nbsp;4.1 (Excess Contributions and Deferrals), any employer contributions (other than Matching Contributions) that
an Employee may not elect to have paid to him in cash instead of being contributed to the plan and that are <FONT STYLE="white-space:nowrap">non-forfeitable</FONT> when made to the plan and that are distributable only in accordance with the
distribution provisions applicable to Elective Deferral Contributions, to the extent Qualified <FONT STYLE="white-space:nowrap">Non-elective</FONT> Contributions can be distributed under such distribution provision. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.81. &nbsp;&nbsp;&nbsp;&nbsp;Qualified Preretirement Survivor Annuity</B> means, for purposes of Article 8 (Forms of Payment &#150; Restricted
Access Company Contributions), a single life annuity with installment </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">refund payable to the surviving spouse of a Participant who dies before his Annuity Starting Date. A
former spouse will be treated as the surviving spouse to the extent provided under a qualified domestic relations order as described in Code Section&nbsp;414(p). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.82. &nbsp;&nbsp;&nbsp;&nbsp;Qualified Reservist Distribution</B> means any distribution to an individual if: (a)&nbsp;such distribution is from an
individual retirement plan, or from amounts attributable to employer contributions made pursuant to elective deferrals described in Code Section&nbsp;402(g)(3)(A) or (C)&nbsp;or Code Section&nbsp;501(c)(18)(D)(iii); (b) such individual was (by
reason of being a member of a reserve component (as defined in Section&nbsp;101 of Title 37 of the U.S. Code)) ordered or called to active duty after September&nbsp;11, 2001 for a period in excess of 179 days or for an indefinite period; and
(c)&nbsp;such distribution is made during the period beginning on the date of such order or call and ending at the close of the active duty period.<B> </B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.83. <FONT STYLE="white-space:nowrap">&nbsp;&nbsp;&nbsp;&nbsp;Re-entry</FONT> Date</B> means the date a former Active Participant <FONT
STYLE="white-space:nowrap">re-enters</FONT> the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.84. &nbsp;&nbsp;&nbsp;&nbsp;Required Beginning Date</B> means, for a Participant who is
a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner, April&nbsp;1 of the calendar year following the calendar year in which he attains age <FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB
STYLE="vertical-align:bottom">2</SUB>. Required Beginning Date means, for any Participant who is not a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner, April&nbsp;1 of the calendar year following the later of the calendar year in which he
attains age <FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> or the calendar year in which he retires. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.85. &nbsp;&nbsp;&nbsp;&nbsp;Restricted Access Company Contributions</B> mean additional contributions made by the Employer pursuant to
Section&nbsp;3.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.86. &nbsp;&nbsp;&nbsp;&nbsp;Retirement Date</B> means the date, on or after a Participant&#146;s Normal Retirement Date,
that a retirement benefit will begin. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.87.&nbsp;&nbsp;&nbsp;&nbsp; Rollover Contributions</B> mean an amount distributed to an Employee
that can be transferred directly or indirectly to this Plan from another Eligible Retirement Plan by an Eligible Employee or an Inactive Participant according to the provisions of Section&nbsp;3.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.88.&nbsp;&nbsp;&nbsp;&nbsp; Roth Elective Deferral Contributions</B> mean a Participant&#146;s Elective Deferral Contributions that are not
excludible from the Participant&#146;s gross income at the time deferred and have been irrevocably designated as Roth Elective Deferral Contributions by the Participant in his Elective Deferral Agreement. Whether an Elective Deferral Contribution is
not excludible from a Participant&#146;s gross income will be determined in accordance with <FONT STYLE="white-space:nowrap">section&nbsp;1.401(k)-1(f)(2)</FONT> of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.89.&nbsp;&nbsp;&nbsp;&nbsp; Severance Date</B> means the earlier of: (a)&nbsp;the date on which an Employee quits, retires, dies, or is discharged,
or (b)&nbsp;the first anniversary of the date an Employee begins a one year absence from service (with or without pay). This absence may be the result of any combination of vacation, holiday, sickness, disability, leave of absence, or layoff. Solely
to determine whether a one year Period of Severance has occurred for eligibility or vesting purposes for an Employee who is absent from service beyond the first anniversary of the first day of a Parental Absence, Severance Date is the second
anniversary of the first day of the Parental Absence. The period between the first and second anniversaries of the first day of the Parental Absence is not a Period of Service and is not a Period of Severance. <B></B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.90.&nbsp;&nbsp;&nbsp;&nbsp; Severance from Employment </B>means an Employee has ceased to be an Employee. An Employee does not have a Severance
from Employment if, in connection with a change of employment, the Employee&#146;s new employer maintains the Plan with respect to the Employee. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Plan Administrator shall determine if a Severance from Employment has occurred in accordance with
the regulations that are applicable to such determination.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.91.&nbsp;&nbsp;&nbsp;&nbsp; Totally and Permanently Disabled</B> means that
a Participant is disabled, as a result of sickness or injury, to the extent that he is prevented from engaging in any substantial gainful activity, and is eligible for and receives a disability benefit under Title II of the Federal Social Security
Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.92.&nbsp;&nbsp;&nbsp;&nbsp; Trust Agreement</B> means an agreement or agreements of trust between the Cooper Tire &amp; Rubber Company
and Trustee established for the purpose of holding and distributing the Trust Fund under the provisions of the Plan. The Trust Agreement may provide for the investment of all or any portion of the Trust Fund in the Annuity Contract or any other
investment arrangement.<B> </B> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.93.&nbsp;&nbsp;&nbsp;&nbsp; Trust Fund </B>means the total funds held under an applicable Trust Agreement. The
term Trust Fund when used within a Trust Agreement shall mean only the funds held under that Trust Agreement.<B> </B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.94.&nbsp;&nbsp;&nbsp;&nbsp; Trustee</B> means the party or parties named in the applicable Trust Agreement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.95.&nbsp;&nbsp;&nbsp;&nbsp; Valuation Date</B> means the date on which the value of the assets of the Investment Fund is determined. The value of
each Account that is maintained under this Plan shall be determined on the Valuation Date. In each Plan Year, the Valuation Date shall be the last day of the Plan Year. At the discretion of the Plan Administrator, Trustee, or Insurer (whichever
applies) and in a <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> manner, assets of the Investment Fund may be valued more frequently. These dates shall also be Valuation Dates. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.96.&nbsp;&nbsp;&nbsp;&nbsp; Vested Account</B> means the vested part of a Participant&#146;s
Account. Because all Contributions are 100&nbsp;percent vested when made, a Participant&#146;s Vested Account is his Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.97.&nbsp;&nbsp;&nbsp;&nbsp; Year of Service</B> means an Employee&#146;s Period of Service. Years of Service shall be measured from his Employment
Commencement Date to his most recent Severance Date. Years of Service shall be reduced by any Period of Severance that occurred prior to his most recent Severance Date, unless such Period of Severance is included under the service spanning rule
below. This Period of Service shall be expressed as years and fractional parts of a year on the basis that 365 days equal one year. Vesting Service is modified as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; A Period of Military Duty shall be included as service with the Employer to the extent it has not already
been credited. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; A Period of Severance shall be deemed to be a Period of Service under either of the
following conditions: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; the Period of Severance immediately follows a period during which an Employee is
not absent from work and ends within 12 months; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; the Period of Severance immediately follows a
period during which an Employee is absent from work for any reason other than quitting, being discharged, or retiring (such as a leave of absence or layoff) and ends within 12 months of the date he was first absent. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; An Employee&#146;s service with a member firm of a Controlled Group while both that firm and the Employer
were members of the Controlled Group shall be included as service with the Employer. </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>PARTICIPATION </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>2.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Active Participant </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; For purposes of Restricted Access Company Contributions, an Employee shall first become an Active
Participant (begin active participation in the Plan) on the earliest date on which he is an Eligible Employee. This date is his Entry Date for purposes of such Contributions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; For purposes of Contributions other than Restricted Access Company Contributions, an Employee shall first
become an Active Participant (begin active participation in the Plan) on the earliest date on which he is an Eligible Employee and has completed 30 days of Eligibility Service and is eligible to join the United Steelworkers of America Local Union
207L. This date is his Entry Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; The following additional provisions apply to becoming an Active
Participant: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; Each Employee who was an Active Participant on the day before the Effective Date shall
continue to be an Active Participant if he is still an Eligible Employee on such Effective Date and his Entry Date shall not change. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; In the event an Employee who is not an Eligible Employee becomes an Eligible Employee, he shall become an
Active Participant for purposes of specified Contributions immediately if he has satisfied the eligibility requirements for such Contributions and would have otherwise previously become an Active Participant had he met the definition of Eligible
Employee. This date is his Entry Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; An Inactive Participant shall again become an Active Participant
(resume active participation in the Plan) for purposes of the Contributions for which he previously had an Entry Date on the date he again performs an Hour of Service as an Eligible Employee. This date is his
<FONT STYLE="white-space:nowrap">Re-entry</FONT> Date for such Contributions. Upon again becoming an Active Participant, he shall cease to be an Inactive Participant. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; A former Participant shall again become an Active
Participant (resume active participation in the Plan) for purposes of the Contributions for which he previously had an Entry Date on the date he again performs an Hour of Service as an Eligible Employee. This date is his <FONT
STYLE="white-space:nowrap">Re-entry</FONT> Date for such Contributions. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Inactive Participant </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An Active Participant shall become an Inactive Participant on the earlier of the following: (a)&nbsp;the date he ceases to be an
Eligible Employee, or (b)&nbsp;the effective date of complete termination of the Plan under Article 10. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An Employee or former
Employee who was an Inactive Participant on the day before the Effective Date of this restatement (as determined in the Introduction) shall continue to be an Inactive Participant on such restatement Effective Date. Eligibility for any benefits
payable to the Participant or on his behalf and the amount of the benefits shall be determined according to the provisions of the prior document, unless otherwise stated in this document or any subsequent documents. </P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>2.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Cessation of Participation </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant shall cease to be a Participant on the date he is no longer an Eligible Employee and his Account is zero.<B> </B> </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>CONTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Elective Deferral Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The amount of each Elective Deferral Contribution for a Participant shall be equal to a portion of
Compensation as specified in an Elective Deferral Agreement. Such Elective Deferral Contribution shall not be made before the later of (i)&nbsp;the adoption or effective date of the cash or deferred arrangement (CODA) or (ii)&nbsp;the date the
Participant signs the Elective Deferral Agreement; provided that no Elective Deferral Agreement is required for any Elective Deferral Contributions made in accordance with any automatic election under (c)&nbsp;below. Elective Deferral Contributions
are 100&nbsp;percent vested and <FONT STYLE="white-space:nowrap">non-forfeitable.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; An Employee
who is eligible to participate in the Plan for purposes of Elective Deferral Contributions may file an Elective Deferral Agreement with the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Participant may modify or terminate an Elective Deferral Agreement by filing a new Elective Deferral
Agreement. An Elective Deferral Agreement shall remain in effect until modified or terminated by a Participant. An Elective Deferral Agreement may also be terminated according to the terms of an automatic contribution arrangement. Elective Deferral
Contributions may not less than 1&nbsp;percent, nor more than 75&nbsp;percent, of Compensation. The maximum deferral percentage shall apply to all Elective Deferral Contributions, including <FONT STYLE="white-space:nowrap">Catch-up</FONT>
Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; An Elective Deferral Agreement to start or modify Elective Deferral Contributions
shall be effective as soon as administratively feasible on or after the Participant&#146;s Entry Date <FONT STYLE="white-space:nowrap">(Re-entry</FONT> Date, if applicable) or any following date. An Elective Deferral Agreement must be entered into
on or before the date it is effective. An Elective Deferral Agreement to stop Elective Deferral Contributions may be entered into on any date. Such Elective Deferral Agreement shall be effective as soon as administratively feasible following the
date on which the Elective Deferral Agreement is entered into. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; Elective Deferral Contributions made
pursuant to an Elective Deferral Agreement or the terms of an automatic contribution arrangement shall not be </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">made earlier than the date (A)&nbsp;the Participant performs the services that relate
to such Elective Deferral Contributions or (B)&nbsp;the Compensation used to calculate such Elective Deferral Contributions would be payable to the Participant if not contributed to the Plan. Elective Deferral Contributions shall be allocated to the
Participants for whom such Contributions are made and shall be allocated when made and credited to the Participant&#146;s Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; The Plan provides for an automatic election to have Elective Deferral Contributions made. The automatic
Elective Deferral Contribution shall be <FONT STYLE="white-space:nowrap">Pre-tax</FONT> Elective Deferral Contributions and shall be 3% of Compensation. The Participant may affirmatively elect a different percentage or elect not to make Elective
Deferral Contributions. The automatic election shall apply when a Participant first becomes eligible to make Elective Deferral Contributions (or again becomes eligible after a period during which he was not an Active Participant) and shall begin as
soon as administratively feasible 60 days after the later of his Entry Date or <FONT STYLE="white-space:nowrap">Re-entry</FONT> Date, whichever is applicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Participant shall be provided a notice that explains the automatic election and his right to elect a
different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. The notice shall include the procedure for exercising that right and the timing for implementing any such election. The Participant shall be
given a reasonable period thereafter to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; Each Active Participant affected by the automatic election shall be provided an annual notice that
explains the automatic election and his right to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. The notice shall include the procedure for exercising those rights and the timing for
implementing any such elections. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; A Participant who is age 50 or older by the end of the taxable year
shall be eligible to make <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; Elective
Deferral Contributions shall be subject to the limit on Excess Elective Deferrals described in Section&nbsp;4.1. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">42</TD>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Company Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Company Contributions will no longer be made on or after January&nbsp;1, 2012. As of January&nbsp;1, 2015, all Participants are
100&nbsp;percent vested in Company Contributions. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Restricted Access Company Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; For payroll periods beginning on or after July&nbsp;1, 2012, the Employer shall make Restricted Access
Company Contributions for Employees with an Employment Commencement Date on or after January&nbsp;1, 2009, in an amount equal to 3% of Compensation for the payroll period for each person who is an Active Participant on the last day of that period.
Restricted Access Company Contributions are 100&nbsp;percent vested when made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; Restricted Access
Company Contributions shall be allocated to the persons for whom such Contributions are made. Such Contributions shall be allocated when made and credited to the person&#146;s Account. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Special Rules Regarding Employer Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; If Leased Employees are Eligible Employees, in determining the amount of Employer Contributions allocated to
a person who is a Leased Employee, contributions provided by the leasing organization that are attributable to services such Leased Employee performs for the Employer shall be treated as provided by the Employer. Those contributions shall not be
duplicated under this Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; All Contributions are forwarded by the Employer to (i)&nbsp;the Trustee to
be deposited in the Trust Fund or otherwise invested by the Trustee in accordance with the relevant documents; or (ii)&nbsp;the Insurer to be deposited under the Annuity Contract, as applicable. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Rollover Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Rollover Contribution may be made by an Eligible Employee or an Inactive Participant, and credited to his Account, if the conditions
in this section are met. The part of the Participant&#146;s Account resulting from Rollover Contributions is 100&nbsp;percent vested and <FONT STYLE="white-space:nowrap">non-forfeitable</FONT> at all times. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The Contribution is a Participant Rollover Contribution or a direct rollover of an Eligible Rollover
Distribution made from the types of plans and types of contributions specified below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Direct
Rollovers</U>. The Plan will accept a direct rollover of an Eligible Rollover Distribution from a qualified plan described in Code Section&nbsp;401(a) or 403(a), including <FONT STYLE="white-space:nowrap">after-tax</FONT> employee contributions and
excluding any portion of a designated Roth account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Participant Rollover Contributions from Other
Plans</U>. The Plan will accept a Participant contribution of an Eligible Rollover Distribution from a qualified plan described in Code Section&nbsp;401(a) or 403(a), excluding <FONT STYLE="white-space:nowrap">after-tax</FONT> employee contributions
and excluding distributions of a designated Roth account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; The Contribution is of amounts that the Code
permits to be transferred to a plan that meets the requirements of Code Section&nbsp;401(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; The
Contribution is made in the form of a direct rollover under Code Section&nbsp;401(a)(31) or is a rollover made under Code Section&nbsp;402(c) or 408(d)(3)(A) within 60 days after an Eligible Employee or Inactive Participant receives the
distribution. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; The Eligible Employee or Inactive Participant furnishes evidence satisfactory to the Plan
Administrator that the proposed rollover meets conditions (a), (b), and (c)&nbsp;above. Such evidence must be reasonable and cannot effectively eliminate or substantially impair such person&#146;s right to elect a direct rollover. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In the case of an Inactive
Participant, the Contribution must be of an amount distributed from another plan of the Employer or a plan of a Controlled Group member. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f)&nbsp;&nbsp;&nbsp;&nbsp; A Rollover Contribution shall be allowed in cash only and must be made according to procedures set up by the
Plan Administrator. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g)&nbsp;&nbsp;&nbsp;&nbsp; If the Eligible Employee is not an Active Participant when the Rollover
Contribution is made, he shall be deemed to be an Active Participant only for the purpose of investment and distribution of the Rollover Contribution. Employer Contributions shall not be made for or allocated to the Eligible Employee until the time
he meets all of the requirements to become an Active Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h)&nbsp;&nbsp;&nbsp;&nbsp; Separate accounting records shall be
maintained for those parts of his Rollover Contributions consisting of (i)&nbsp;voluntary contributions which were deducted from the Participant&#146;s gross income for Federal income tax purposes and
<FONT STYLE="white-space:nowrap">(ii)&nbsp;after-tax</FONT> employee contributions, including the portion that would not have been includible in the Participant&#146;s gross income if the contributions were not rolled over into this Plan. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ARTICLE 4 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>LIMITATIONS ON CONTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>4.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Excess Contributions and Deferrals </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;<U>Excess Elective Deferrals</U>. A Participant may assign to this Plan any Excess Elective Deferrals made
during a taxable year of the Participant by notifying the Plan Administrator in writing on or before the first following March&nbsp;1 of the amount of the Excess Elective Deferrals to be assigned to the Plan. A Participant is deemed to notify the
Plan Administrator of any Excess Elective Deferrals that arise by taking into account only those Elective Deferral Contributions made to this Plan and any other plan, contract, or arrangement of the Employer or a Controlled Group member. The
Participant&#146;s claim for Excess Elective Deferrals shall be accompanied by the Participant&#146;s written statement that if such amounts are not distributed, such Excess Elective Deferrals will exceed the limit imposed on the Participant by Code
Section&nbsp;402(g) (including, if applicable, the dollar limitation on <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions under Code Section&nbsp;414(v)) for the year in which the deferral occurred. The Excess Elective Deferrals
assigned to this Plan cannot exceed the Elective Deferral Contributions allocated under this Plan for such taxable year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any other provisions of the Plan, Elective Deferral Contributions in an amount equal to the Excess Elective Deferrals
assigned to this Plan, plus any income and minus any loss allocable thereto, shall be distributed no later than April&nbsp;15 to any Participant to whose Account Excess Elective Deferrals were assigned for the preceding year and who claims Excess
Elective Deferrals for such taxable year or calendar year. Distribution of Excess Elective Deferral Contributions shall be made on a pro rata basis from the Participant&#146;s Account </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">resulting from <FONT STYLE="white-space:nowrap">Pre-tax</FONT> Elective Deferral Contributions and
Roth Elective Deferral Contributions in the same proportion that such Contributions were made for the applicable year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Excess
Elective Deferrals shall be adjusted for any income or loss. The income or loss allocable to such Excess Elective Deferrals shall be equal to the income or loss allocable to the Participant&#146;s Elective Deferral Contributions for the taxable year
in which the excess occurred multiplied by a fraction. The numerator of the fraction is the Excess Elective Deferrals. The denominator of the fraction is the closing balance without regard to any income or loss occurring during such taxable year (as
of the end of such taxable year) of the Participant&#146;s Account resulting from Elective Deferral Contributions. For purposes of determining income or loss on Excess Elective Deferrals, no adjustment shall be made for income or loss for the gap
period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any Matching Contributions that were based on the Elective Deferral Contributions distributed as Excess Elective Deferrals,
plus any income and minus any loss allocable thereto, shall be forfeited. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;<U>ADP Test</U>. As of the
end of each Plan Year after Excess Elective Deferrals have been determined, the Plan must satisfy the ADP Test. The ADP Test shall be satisfied using the current year testing method described below. The ADP for a Plan Year for Eligible Participants
who are Highly Compensated Employees for each Plan Year and the ADP for Eligible Participants who are <FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employees for the Plan Year must satisfy one of the following tests: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year
shall not exceed the ADP for Eligible Participants who are <FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employees for the Plan Year multiplied by 1.25; or </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The ADP for a Plan Year for Eligible Participants who
are Highly Compensated Employees for the Plan Year: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A) &nbsp;&nbsp;&nbsp;&nbsp;shall not exceed the ADP for Eligible Participants
who are <FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employees for the Plan Year multiplied by 2, and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)
&nbsp;&nbsp;&nbsp;&nbsp;the difference between such ADPs is not more than 2. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The election to use the current year testing method
cannot be changed unless (i)&nbsp;the Plan has been using the current year testing method for the preceding five Plan Years, or if less, the number of Plan Years the Plan has been in existence; or (ii)&nbsp;if as a result of a merger or acquisition
described in Code Section&nbsp;410(b)(6)(C)(i), the Employer maintains both a plan using the prior year testing method and a plan using the current year testing method and the change is made within the transition period described in Code
Section&nbsp;410(b)(6)(C)(ii). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant is a Highly Compensated Employee for a particular Plan Year if he meets the
definition of a Highly Compensated Employee in effect for that Plan Year. Similarly, a Participant is a <FONT STYLE="white-space:nowrap">Non-highly</FONT> Compensated Employee for a particular Plan Year if he does not meet the definition of a Highly
Compensated Employee in effect for that Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Deferral Percentage for any Eligible Participant who is a Highly Compensated
Employee for the Plan Year and who is eligible to have Elective Deferral Contributions (and Qualified <FONT STYLE="white-space:nowrap">Non-elective</FONT> Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferral
Contributions for purposes of the ADP Test) allocated to his account under two or more arrangements described in Code Section&nbsp;401(k) that are maintained by the Employer or a Controlled Group member shall be determined as if such Elective
Deferral Contributions (and, if applicable, such Qualified <FONT STYLE="white-space:nowrap">Non-elective</FONT> Contributions or Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee
participates </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">in two or more cash or deferred arrangements of the Employer or of a Controlled Group member that have
different plan years, all Elective Deferral Contributions made during the Plan Year shall be aggregated. The foregoing notwithstanding, certain plans shall be treated as separate if mandatorily disaggregated under the regulations of Code
Section&nbsp;401(k). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">In the event this Plan satisfies the requirements of Code Section&nbsp;401(k), 401(a)(4), or 410(b) only if
aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections only if aggregated with this Plan, then this section shall be applied by determining the Deferral Percentage of Employees as if all
such plans were a single plan. Plans may be aggregated in order to satisfy Code Section&nbsp;401(k) only if they have the same plan year and use the same testing method for the ADP Test. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of the ADP Test, Elective Deferral Contributions, Qualified <FONT STYLE="white-space:nowrap">Non-elective</FONT>
Contributions, and Qualified Matching Contributions must be made before the end of the 12 month period immediately following the Plan Year to which the contributions relate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">If the Plan Administrator should determine during the Plan Year that the ADP Test is not being met, the Plan Administrator may limit the
amount of future Elective Deferral Contributions of the Highly Compensated Employees. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any other provisions of this
Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than 12 months after the last day of a Plan Year to Participants to whose Accounts such Excess Contributions were allocated for such Plan
Year, except to the extent such Excess Contributions are classified as <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer
contributions taken into account in calculating the ADP Test </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">for the year in which the excess arose, beginning with the Highly Compensated Employee with the
largest amount of such employer contributions and continuing in descending order until all of the Excess Contributions have been allocated. If a Highly Compensated Employee participates in two or more cash or deferred arrangements of the Employer or
of a Controlled Group member, the amount distributed shall not exceed the amount of the employer contributions taken into account in calculating the ADP test and made to this Plan for the year in which the excess arose. If <FONT
STYLE="white-space:nowrap">Catch-up</FONT> Contributions are allowed for the Plan Year being tested, to the extent a Highly Compensated Employee has not reached his <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contribution limit under the Plan
for such year, Excess Contributions allocated to such Highly Compensated Employee are <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions and will not be treated as Excess Contributions. If such excess amounts (other than <FONT
STYLE="white-space:nowrap">Catch-up</FONT> Contributions) are distributed more than <FONT STYLE="white-space:nowrap">2-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after the last day of the
Plan Year in which such excess amounts arose, a <FONT STYLE="white-space:nowrap">10-percent</FONT> excise tax shall be imposed on the employer maintaining the plan with respect to such amounts. Excess Contributions shall be treated as Annual
Additions under Section&nbsp;4.3, even if distributed. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Excess Contributions shall be adjusted for any income or loss. The
income or loss allocable to such Excess Contributions allocated to each Participant shall be equal to the income or loss allocable to the Participant&#146;s Elective Deferral Contributions (and, if applicable, Qualified <FONT
STYLE="white-space:nowrap">Non-elective</FONT> Contributions or Qualified Matching Contributions, or both) for the Plan Year in which the excess occurred multiplied by a fraction. The numerator of the fraction is the Excess Contributions. The
denominator of the fraction is the closing balance without regard to any income or loss occurring during such Plan Year (as of the end of such Plan Year) of the Participant&#146;s Account resulting from Elective Deferral Contributions (and Qualified
<FONT STYLE="white-space:nowrap">Non-elective</FONT> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Contributions or Qualified Matching Contributions, or both, if such contributions are included in the
ADP Test). For purposes of determining income or loss on Excess Contributions, no adjustment shall be made for income or loss for the gap period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Excess Contributions allocated to a Participant shall be distributed from the Participant&#146;s Account resulting from Elective
Deferral Contributions. If such Excess Contributions exceed the amount of Excess Contributions in the Participant&#146;s Account resulting from Elective Deferral Contributions, the balance shall be distributed from the Participant&#146;s Account
resulting from Qualified Matching Contributions (if applicable) and Qualified <FONT STYLE="white-space:nowrap">Non-elective</FONT> Contributions, respectively. Distribution of Excess Contributions shall be made on a pro rata basis from the
Participant&#146;s Account resulting from <FONT STYLE="white-space:nowrap">Pre-tax</FONT> Elective Deferral Contributions and Roth Elective Deferral Contributions in the same proportion that such Contributions were made for the applicable year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any Matching Contributions that were based on the Elective Deferral Contributions distributed as Excess Contributions, plus any income
and minus any loss allocable thereto, shall be forfeited. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>4.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Limit on Annual Additions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Contributions to the Plan shall be limited in accordance with Code Section&nbsp;415 and the regulations
thereunder.&nbsp;&nbsp;&nbsp;&nbsp; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;If the Participant does not participate in another defined
contribution plan, as defined in section <FONT STYLE="white-space:nowrap">1.415(c)-1(a)(2)(i)</FONT> of the regulations (without regard to whether the plan(s) have been terminated) maintained by the Employer, the amount of Annual Additions that may
be credited to the Participant&#146;s Account for any Limitation Year shall not exceed the lesser of </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">the Maximum Annual Addition or any other limitation contained in this Plan. If the Employer
Contribution that would otherwise be contributed or allocated to the Participant&#146;s Account would cause the Annual Additions for the Limitation Year to exceed the Maximum Annual Addition, the amount contributed or allocated shall be reduced so
that the Annual Additions for the Limitation Year will equal the Maximum Annual Addition. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;If, in
addition to this Plan, the Participant is covered under another defined contribution plan, as defined in section <FONT STYLE="white-space:nowrap">1.415(c)-1(a)(2)(i)</FONT> of the regulations, (without regard to whether the plan(s) have been
terminated) maintained by the Employer that provides an Annual Addition during any Limitation Year, the Annual Additions that may be credited to a Participant&#146;s Account under this Plan for any such Limitation Year will not exceed the Maximum
Annual Addition, reduced by the Annual Additions credited to a Participant&#146;s account under the other defined contribution plan(s) for the same Limitation Year. If the Annual Additions with respect to the Participant under the other defined
contribution plan(s) maintained by the Employer are less than the Maximum Annual Addition, and the Employer Contribution that would otherwise be contributed or allocated to the Participant&#146;s Account under this Plan would cause the Annual
Additions for the Limitation Year to exceed this limitation, the amount contributed or allocated will be reduced so that the Annual Additions under all such plans and funds for the Limitation Year will equal the Maximum Annual Addition. If the
Annual Additions with respect to the Participant under the other defined contribution plan(s) in the aggregate are equal to or greater than the Maximum Annual Addition, no amount will be contributed or allocated to the Participant&#146;s Account
under this Plan for the Limitation Year. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The limitation of this section shall be determined and
applied taking into account the following rules: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;For purposes of applying the limitations of this
section for a Limitation Year, all defined contribution plans (as defined in section <FONT STYLE="white-space:nowrap">1.415(c)-1(a)(2)(i)</FONT> of the regulations and without regard to whether the plan(s) have been terminated) ever maintained by
the Employer and all defined contribution plans of a Participant&#146;s Predecessor Employer (in the Limitation Year in which such Participant&#146;s Predecessor Employer is created) under which a Participant receives Annual Additions are treated as
one defined contribution plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The Annual Additions under a formerly affiliated plan (as defined in
section <FONT STYLE="white-space:nowrap">1.415(f)-1(b)(2)(ii)</FONT> of the regulations) of the Employer are taken into account for purposes of applying the limitations of this section for the Limitation Year in which the cessation of affiliation
took place. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;The limitations of this section are not exceeded for the first Limitation Year in which
two or more existing plans, which previously were not required to be aggregated pursuant to section 1.415(f) of the regulations, are aggregated, provided that no Annual Additions are credited to a Participant after the date on which the plans are
required to be aggregated if the Annual Additions already credited to the Participant in the existing plans equal or exceed the Maximum Annual Addition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;If the Employer maintains a multiemployer plan, as defined in Code Section&nbsp;414(f), and the
multiemployer plan so provides, only the Annual Additions under the multiemployer plan that are provided by the Employer shall be treated as Annual Additions provided under a plan maintained by the Employer for purposes of this section. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ARTICLE 5 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>INVESTMENTS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>5.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Investment of Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The handling of Contributions and Plan assets is governed by the provisions of the Trust Agreement and any
other relevant document, such as an Annuity Contract (for the purposes of this paragraph alone, the Trust Agreement and such other documents will each be referred to as a &#147;document&#148; or collectively as the &#147;documents&#148;), duly
entered into by or with regard to the Plan that govern such matters. To the extent permitted by the documents, the parties named below shall direct the Contributions for investment in any of the investment options available to the Plan under or
through the documents, and may request the transfer of amounts resulting from those Contributions between such investment options. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The Participant shall direct the investment of all Elective Deferral Contributions, Company Contributions,
and Rollover Contributions, and the transfer of amounts resulting from those Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;If a
Participant has provided investment direction for all or certain specific Contributions made to his Account, such Contributions shall be invested in accordance with such direction to the extent possible. If an investment option selected by the
Participant in that investment direction is no longer available and a new investment option is not selected by the Participant (in lieu of the one that is no longer available) by the deadline set by a fiduciary of the Plan (or by the date the
investment option is no longer available), all amounts currently held in the investment option that is no longer available and future Contributions directed to such investment option by the Participant (and made after such deadline or date) shall be
invested in the appropriate default investment option. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;To the extent that a Participant who has the
ability to provide investment direction (either on an ongoing basis or in response to a notice from a fiduciary of the Plan) fails to give timely investment direction, the amount in the Participant&#146;s Account for which no investment direction is
received shall be invested in the appropriate default investment option. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;A Participant may not direct the investment of all or
any portion of his Account in collectibles. Collectibles mean any work of art, rug or antique, metal or gem, stamp or coin, alcoholic beverage, or other tangible personal property specified by the Secretary of the Treasury. However, certain coins
and bullion as provided in Code Section&nbsp;408(m)(3) shall not be considered collectibles. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;No
Contributions may be invested in the Cooper Tire Securities Fund and no transfers may be made from any investment option to the Cooper Tire Securities Fund. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The Cooper Tire&nbsp;&amp; Rubber Company shall direct the investment and the transfer of amounts resulting
from Restricted Access Company Contributions, and for all amounts that have not been allocated to Participants. However, the Named Fiduciary may delegate to the Investment Manager investment direction for Contributions and amounts that are not
subject to Participant direction. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>5.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Cooper Tire Securities </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Plan no longer maintains an ESOP component and no portion of any Participant&#146;s Account is intended to primarily be invested in
Cooper Tire Securities. Amounts previously invested in the Cooper Tire Securities Fund shall remain invested in the Cooper Tire Securities Fund until transferred to another investment option by the Participant&#146;s direction in accordance with
Section&nbsp;5.1. Except as provided in (e)&nbsp;below, no additional funds may be invested in the Cooper Tire Securities Fund regardless of the source of such funds. Even though the Plan no longer maintains an ESOP component, the provisions below
continue to govern the portion of a Participant&#146;s Account invested in Cooper Tire Securities:&nbsp;&nbsp;&nbsp;&nbsp; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)
&nbsp;&nbsp;&nbsp;&nbsp;As provided in Section&nbsp;7.3, a Participant may elect to receive a distribution in kind of any portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the
Cooper Tire Securities Fund shall be distributed in accordance with Article 6, but no later than the date required under Code Section&nbsp;409(o). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund shall be subject to
diversification through the Participant&#146;s investment direction authority under Section&nbsp;5.1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)
&nbsp;&nbsp;&nbsp;&nbsp;Voting rights and tender offers with respect to Cooper Tire Securities held in a Participant&#146;s Account will be passed through to Participants. The Employer may develop procedures to facilitate the exercise of votes or
tender rights. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Each Participant shall be entitled to one vote for each share credited to his Account.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;If some or all of the Participants have not directed or have not timely directed the Trustee on how
to vote, then the Trustee shall vote such Cooper Tire Securities in the same proportion as those shares of Cooper Tire Securities for which the Trustee has received proper direction for such matter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;As soon as practicable after the commencement of a tender or exchange offer for Cooper Tire Securities,
the Employer shall cause each person with power to control the response to such tender or exchange offer to be advised in writing the terms of the offer and, if applicable, to be provided with a form for instructing the Trustee, or for revoking such
instruction, to tender or exchange shares of Cooper Tire Securities, to the extent permitted under the terms of such offer. If some or all of the Participants have not directed or have not timely directed the Trustee on how to tender, then the
Trustee shall tender such Cooper Tire Securities in the same proportion as those shares of Cooper Tire Securities for which the Trustee has received proper direction for such matter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;The Trustee shall hold the Participant&#146;s individual directions with respect to voting rights or
tender decisions in confidence and, except as required by law, shall not divulge or release such individual directions to anyone associated with the Employer. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;Dividends on Cooper Tire Securities held in the Account of
a Participant, Beneficiary or Alternate Payee will be paid as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Stock Dividend</U>. In the
event of any stock dividend or any stock split, such dividend or split shall be credited to the Accounts based on the number of shares of Cooper Tire Securities credited to each Account as of the payable date of such dividend or split. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Cash Dividend Election</U>. Cash dividends paid on shares of Cooper Tire Securities credited to an
Account as of the record date of such dividend will be either: (A)&nbsp;added to the balance of the Account and reinvested in Cooper Tire Securities; or (B)&nbsp;paid to the Participant, Beneficiary or Alternate Payee if so elected under the
procedures outlined below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Election.</U> An election hereunder must be made in such manner and in
accordance with such rules as may be prescribed for this purpose by the Plan Administrator. In the absence of an affirmative election, any cash dividends will be added to the Account and reinvested in Cooper Tire Securities. To the extent so
prescribed by the Plan Administrator, an election hereunder will be &#147;evergreen&#148; &#150; that is, it will continue to apply until changed by the Participant, Beneficiary or Alternate Payee. </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>WITHDRAWALS AND DISTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Retirement Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">On a Participant&#146;s Retirement Date, his Vested Account shall be distributed to him according to the applicable distribution of
benefits provisions of Articles 7 and 8. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Death Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">If a Participant dies before his Annuity Starting Date, his Vested Account shall be distributed according to the applicable distribution
of benefits provisions of Articles 7 and 8. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Vested Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;If an Inactive Participant&#146;s Vested Account is not payable under Section&nbsp;6.8 (Small Amounts), he
may elect, but is not required, to receive a distribution of any part of his Vested Account after he has a Severance from Employment. A distribution under this paragraph shall be a retirement benefit and shall be distributed to the Participant
according to the applicable distribution of benefits provisions of Articles 7 and 8. If an Inactive Participant does not receive an earlier distribution, upon his Retirement Date or death, his Vested Account shall be distributed according to the
applicable provisions of this Article. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding the foregoing, an Inactive Participant cannot elect to receive a
distribution from that part of his Vested Account resulting from Restricted Access Company Contributions equal to or in excess of $10,000 before he has had a Severance from Employment and reaches a Retirement Date. The Participant&#146;s election
shall be subject to his spouse&#146;s consent as provided in Article 8. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;A Participant may not elect to
receive a distribution under the provisions of this </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">section after he again becomes an Employee until he subsequently has a Severance from Employment and
meets the requirements of this section. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;A Participant who has been performing Qualified Military
Service for a period of more than 30 days is deemed to have had a severance from employment (as described in Code Section 414(u)(12)(B)(i)) for purposes of requesting a distribution of his Vested Account resulting from Elective Deferral
Contributions. The Plan will suspend Elective Deferral Contributions for six months after receipt of the distribution. If the Participant is also eligible to receive a Qualified Reservist Distribution and the distribution could be either type of
distribution, the distribution will be treated as a Qualified Reservist Distribution. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>When Benefits Start </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise elected by the Participant, benefits shall begin no later than the 60th day following the
close of the Plan Year in which the latest date below occurs: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The date the Participant attains age 65
(or Normal Retirement Age, if </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">earlier). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The 10th anniversary of the Participant&#146;s Entry Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;The date the Participant terminates service with the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding the foregoing, the failure of a Participant to consent to a distribution while a benefit is immediately distributable, within the
meaning of Section&nbsp;8.3 (Election Procedures), shall be deemed to be an election to defer the start of benefits sufficient to satisfy this section. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Any provision herein to the contrary notwithstanding, no distributions shall be made under this Plan until
after the prescribed distribution application is completed and filed with the Plan Administrator, unless such distribution is payable under Section&nbsp;6.8 (Small Amounts). The Participant shall not elect a date for beginning benefits or a form of
distribution </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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that would result in a benefit payable when he dies which would be more than incidental within the meaning of governmental regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Benefits shall begin on an earlier date if otherwise provided in the Plan (e.g., the Participant&#146;s
Retirement Date or Required Beginning Date, as defined in Article 9). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;The Participant&#146;s Vested
Account resulting from Elective Deferral Contributions may not be distributed earlier than Severance from Employment, death, or disability. However, such amount may be distributed upon: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Termination of the Plan, as permitted in Article 10. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The attainment of age
59-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> as permitted for withdrawals in Section&nbsp;6.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;The attainment of Normal Retirement Age. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;A federally declared disaster, where resulting legislation authorizes such a distribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Participant&#146;s Vested Account resulting from Elective Deferral Contributions may also be distributed: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;As a hardship withdrawal, as permitted in Section&nbsp;6.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;As a Qualified Reservist Distribution, as permitted in Section&nbsp;6.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;Upon a Participant&#146;s deemed severance from employment as described in Code
Section&nbsp;414(u)(12)(B)(i) and as permitted in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">All distributions that may be made pursuant to one or more of the foregoing
distributable events will be a retirement benefit and shall be distributed to the Participant according to the applicable distribution of benefits provisions of Articles 7 and 8. In addition, distributions that are triggered by the termination of
the Plan must be made in a lump sum. A lump sum shall include a distribution of an annuity contract. </P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Withdrawal Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A request for withdrawal shall be made in such manner and in accordance with such rules as the Employer shall prescribe for this purpose
(including by means of voice response or other electronic means under circumstances the Employer permits). Withdrawals shall be a retirement benefit and shall be distributed to the Participant according to the applicable distribution of benefits
provisions of Articles 7 and 8. A Participant may make only one withdrawal, for either age 59-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> or financial hardship purposes, in any 12-month period. A
forfeiture shall not occur solely as a result of a withdrawal. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; <U>Withdrawal after Age 59-<SUP
STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>. </U>A Participant who has attained age 59-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> may withdraw any part of his
Vested Account resulting from Elective Deferral Contributions and Company Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>Financial
Hardship Withdrawal. </U>A Participant may withdraw any part of his Vested Account resulting from Elective Deferral Contributions and Company Contributions in the event of hardship due to an immediate and heavy financial need. Withdrawals from the
Participant&#146;s Account resulting from Elective Deferral Contributions shall be limited to the amount of the Participant&#146;s Elective Deferral. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Immediate and heavy financial need shall be limited to: (A)&nbsp;expenses incurred or necessary for medical
care that would be deductible under Code Section&nbsp;213(a) (determined without regard to whether the expenses exceed the stated limit on adjusted gross income); (B)&nbsp;the purchase (excluding mortgage payments) of a principal residence for the
Participant; (C)&nbsp;payment of tuition, related educational fees, and room and board expenses, for up to the next 12 months of post-secondary education for the Participant, his spouse, children, or dependents (as defined in Code Section&nbsp;152
without regard to Code Sections 152(b)(1), (b)(2), and (d)(1)(B)); (D)&nbsp;payments necessary to prevent the eviction of the Participant from, or foreclosure on the mortgage of, the Participant&#146;s principal residence; (E)&nbsp;payments for
funeral or burial expenses for the Participant&#146;s deceased parent, spouse, child, or dependent (as defined in Code </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Section&nbsp;152 without regard to Code Section&nbsp;152(d)(1)(B)); (F)&nbsp;expenses
to repair damage to the Participant&#146;s principal residence that would qualify for a casualty loss deduction under Code Section&nbsp;165 (determined without regard to whether the loss exceeds 10% of adjusted gross income); or (G)&nbsp;any other
distribution which is deemed by the Commissioner of Internal Revenue to be made on account of immediate and heavy financial need as provided in Treasury regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;No withdrawal shall be allowed which is not necessary to satisfy such immediate and heavy financial need.
Such withdrawal shall be deemed necessary only if all of the following requirements are met: (A)&nbsp;the distribution is not in excess of the amount of the immediate and heavy financial need (including amounts necessary to pay any Federal, state,
or local income taxes or penalties reasonably anticipated to result from the distribution); (B)&nbsp;the Participant has obtained all distributions, other than hardship distributions, and all nontaxable loans currently available under all plans
maintained by the Employer; and (C)&nbsp;the Plan, and all other plans maintained by the Employer, provide that the Participant&#146;s elective contributions and participant contributions will be suspended for at least six months after receipt of
the hardship distribution. The Plan will suspend elective contributions and participant contributions for six months as provided in the preceding sentence. A Participant shall not cease to be an Eligible Participant, merely because his elective
contributions or participant contributions are suspended. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; <U>Qualified Reservist Distribution.</U> A
Participant may withdraw any part of his Vested Account resulting from Elective Deferral Contributions if such distribution meets the requirements to be a Qualified Reservist Distribution. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Loans to Participants </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Loans shall be made available to all Participants on a reasonably equivalent basis. For purposes of this
Section&nbsp;6.6, and unless otherwise specified, Participant means any Participant or Beneficiary who is a party-in-interest as defined in ERISA. Loans shall not be made to Highly Compensated Employees in an amount greater than the amount made
available to other Participants. The availability of loans are restricted as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Loans shall not
be available to Employees who are currently on a leave of absence. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;If a Participant is not working due to a strike, no new
loans will be available during that time. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;Loans shall not be available from the portion of the
Participant&#146;s Vested Account resulting from Restricted Access Company Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;A loan to a
Participant shall be a Participant directed investment of his Account. The loan is a Trust Fund investment but no Account other than the borrowing Participant&#146;s Account shall share in the interest paid on the loan or bear any expense or loss
incurred because of the loan. The portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund may be redeemed for purposes of a loan only after the amount held in other investment options has been depleted. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The number of outstanding loans shall be limited to one and the minimum amount of any loan shall be $500.
Loans must be adequately secured and shall bear a fixed rate of interest based on the Prime Rate of the Wall Street Journal. The Plan Administrator shall not discriminate among Participants in the matter of interest rates, but loans granted at
different times may bear different interest rates in accordance with the current appropriate standards. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)
&nbsp;&nbsp;&nbsp;&nbsp;The amount of the loan shall not exceed the maximum amount that may be treated as a loan under Code Section&nbsp;72(p) (rather than a distribution) to the Participant and shall be equal to the lesser of (a)&nbsp;or
(b)&nbsp;below: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;$50,000, reduced by the highest outstanding loan balance of loans during the one-year
period ending on the day before the new loan is made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The greater of (A)&nbsp;or (B), reduced by
(C)&nbsp;below: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A) &nbsp;&nbsp;&nbsp;&nbsp;One half of the Participant&#146;s Vested Account (without regard to any accumulated
deductible employee contributions, as defined in Code Section&nbsp;72(o)(5)(B)). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B) &nbsp;&nbsp;&nbsp;&nbsp;$10,000. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C) &nbsp;&nbsp;&nbsp;&nbsp;Any outstanding loan balance on the date the new loan is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of this maximum, all qualified employer plans, as defined in Code Section&nbsp;72(p)(4), of the Employer and any Controlled Group member
shall be treated as one plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;The foregoing notwithstanding, the amount of such loan shall not exceed
50 percent of the amount of the Participant&#146;s Vested Account. Because loans can only be made from the portion of the Participant&#146;s Vested Account resulting from specific Contributions, the maximum amount of any loan is further limited to
the portion of the Participant&#146;s Vested Account resulting from such specified Contributions. For purposes of this maximum, a Participant&#146;s Vested Account does not include any accumulated deductible employee contributions, as defined in
Code Section&nbsp;72(o)(5)(B). No collateral other than a portion of the Participant&#146;s Vested Account (as limited above) shall be accepted. The Participant&#146;s outstanding loan balance shall include any deemed distribution, along with
accrued interest, that has not been repaid or offset. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f) &nbsp;&nbsp;&nbsp;&nbsp;The loan shall by its terms require that
repayment (principal and interest) be amortized in level payments, not less frequently than quarterly, over a period not extending beyond five years from the date of the loan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g) &nbsp;&nbsp;&nbsp;&nbsp;The Participant shall make an application for a loan in such manner and in accordance with such rules as the
Employer shall prescribe for this purpose (including by means of voice response or other electronic means under circumstances the Employer permits). The application must specify the amount and duration requested. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h) &nbsp;&nbsp;&nbsp;&nbsp;Information contained in the application for the loan
concerning the income, liabilities, and assets of the Participant will be evaluated to determine whether there is a reasonable expectation that the Participant will be able to satisfy payments on the loan as due. Additionally, the Plan Administrator
will pursue any appropriate further investigations concerning the creditworthiness and credit history of the Participant to determine whether a loan should be approved. Each loan shall be fully documented in the form of a promissory note signed by
the Participant for the face amount of the loan, together with interest determined as specified above. There will be an assignment of collateral to the Plan executed at the time the loan is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; In those cases where repayment through payroll deduction is available, installments are so payable, and a
payroll deduction agreement shall be executed by the Participant at the time the loan is made. If the Participant has previously been treated as having received a deemed distribution and the subsequent loan is being made before the deemed
distribution, along with accrued interest, has been repaid or offset, a payroll deduction agreement shall be required. If a payroll deduction agreement is required because of a previous deemed distribution and the Participant later revokes such
agreement, the outstanding loan balance at the time of the revocation shall be treated as a deemed distribution. Where payroll deduction is not available, payments in cash are to be timely made. Any payment that is not by payroll deduction shall be
made payable to the Employer or the Trustee, as specified in the promissory note, and delivered to the Plan Administrator, including prepayments, service fees and penalties, if any, and other amounts due under the note. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(j)&nbsp;&nbsp;&nbsp;&nbsp; The promissory note may provide for reasonable late
payment penalties and service fees. Any penalties or service fees shall be applied to all Participants in a non-discriminatory manner. If the promissory note so provides, such amounts may be assessed and collected from the Account of the Participant
as part of the loan balance. Each loan may be paid prior to maturity, in part or in full, without penalty or service fee, except as may be set out in the promissory note. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(k)&nbsp;&nbsp;&nbsp;&nbsp; The Plan may suspend loan payments for a period not exceeding one year during which an approved unpaid leave
of absence occurs other than a military leave of absence. The Plan Administrator shall provide the Participant a written explanation of the effect of the suspension of payments upon his loan. If a Participant separates from service (or takes a leave
of absence) from the Employer because of service in the military and does not receive a distribution of his Vested Account, the Plan may suspend loan payments until the Participant&#146;s completion of military service or until the
Participant&#146;s fifth anniversary of commencement of military service, if earlier, as permitted under Code Section&nbsp;414(u). The Plan Administrator shall provide the Participant a written explanation of the effect of his military service upon
his loan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(l)&nbsp;&nbsp;&nbsp;&nbsp; If any payment of principal and interest, or any portion thereof, remains unpaid for more
than 90 days after due, the loan shall be in default. For purposes of Code Section 72(p), the Participant shall then be treated as having received a deemed distribution regardless of whether or not a distributable event has occurred. Upon default,
the Plan has the right to pursue any remedy available by law to satisfy the amount due, along with accrued interest, including the right to enforce its claim against the security pledged and execute upon the collateral as allowed by law. The entire
principal balance whether or not otherwise then due, </P>
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along with accrued interest, shall become immediately due and payable without demand or notice, and subject to collection or satisfaction by any lawful means, including specifically, but not
limited to, the right to enforce the claim against the security pledged and to execute upon the collateral as allowed by law. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">In
the event of default, foreclosure on the note and attachment of security or use of amounts pledged to satisfy the amount then due shall not occur until a distributable event occurs in accordance with the Plan, and shall not occur to an extent
greater than the amount then available upon any distributable event which has occurred under the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(m)&nbsp;&nbsp;&nbsp;&nbsp;
All reasonable costs and expenses, including but not limited to attorney&#146;s fees, incurred by the Plan in connection with any default or in any proceeding to enforce any provision of a promissory note or instrument by which a promissory note for
a Participant loan is secured, shall be assessed and collected from the Account of the Participant as part of the loan balance. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(n)&nbsp;&nbsp;&nbsp;&nbsp; If payroll deduction is being utilized, in the event that a Participant&#146;s available payroll deduction
amounts in any given month are insufficient to satisfy the total amount due, there will be an increase in the amount taken subsequently, sufficient to make up the amount that is then due. If any amount remains due past the calendar quarter following
the calendar quarter in which the missed payment is due, the entire principal amount, whether or not otherwise then due, along with interest then accrued, shall become due and payable, as above. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(o)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If no distributable event has occurred under the Plan at the time that the Participant&#146;s Vested
Account would otherwise be used under this provision to pay any amount due under the outstanding loan, this will not occur until the time, or in excess of the extent to </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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which, a distributable event occurs under the Plan. An outstanding loan will become due and payable in full 30 days after a Participant has a Severance from Employment and ceases to be a party in
interest as defined in ERISA or after complete termination of the Plan. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.7.&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Distributions Under Qualified Domestic Relations Order </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The Plan specifically permits distributions to an Alternate Payee under a qualified domestic relations order
as defined in Code Section&nbsp;414(p), at any time, irrespective of whether the Participant has attained his earliest retirement age, as defined in Code Section&nbsp;414(p), under the Plan. A distribution to an Alternate Payee before the
Participant has attained his earliest retirement age is available only if the order specifies that distribution shall be made prior to the earliest retirement age or allows the Alternate Payee to elect a distribution prior to the earliest retirement
age. Nothing in this section shall permit a Participant to receive a distribution at a time otherwise not permitted under the Plan nor shall it permit the Alternate Payee to receive a form of payment not permitted under the Plan. The benefit payable
to an Alternate Payee shall be subject to the provisions of Section&nbsp;7.8 (Small Amounts) as they apply to the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator shall establish reasonable procedures to determine the qualified status of a domestic
relations order. Upon receiving a domestic relations order, the Plan Administrator shall promptly notify the Participant and each Alternate Payee named in the order, in writing, of the receipt of the order and the Plan&#146;s procedures for
determining the qualified status of the order. Within a reasonable period of time after receiving the domestic relations order, the Plan Administrator shall determine the qualified status of the order and shall notify the Participant and each
Alternate Payee, in writing, of its determination. The Plan </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="right">ARTICLE 6</TD></TR></TABLE>

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Administrator shall provide notice under this paragraph by mailing to the individual&#146;s address specified in the domestic relations order, or in a manner consistent with Department of Labor
regulations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; If any portion of the Participant&#146;s Vested Account is payable during the period the
Plan Administrator is making its determination of the qualified status of the domestic relations order, a separate accounting shall be made of the amount payable. If the Plan Administrator determines the order is a qualified domestic relations order
within 18 months of the date amounts are first payable following receipt of the order, the payable amounts shall be distributed in accordance with the order. If the Plan Administrator does not make its determination of the qualified status of the
order within the 18 month determination period, the payable amounts shall be distributed in the manner the Plan would distribute if the order did not exist and the order shall apply prospectively if the Plan Administrator later determines the order
is a qualified domestic relations order. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.8.&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Small Amounts </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; If the value of the Participant&#146;s Vested Account does not exceed $5,000, the Participant&#146;s entire
Vested Account shall be distributed as of the earliest of his Retirement Date, the date he dies, or the date he has a Severance from Employment for any other reason (the date the Employer provides notice to the record keeper of the Plan of such
event, if later). Notwithstanding the foregoing, such amounts may not be distributed if the ability to receive distribution of the small amounts payment is restricted under Section&nbsp;6.3. For purposes of this section, if the Participant&#146;s
Vested Account is zero, the Participant shall be deemed to have received a distribution of such Vested Account. This is a small amounts payment. </P>
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<TD VALIGN="top" ALIGN="center">69</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 6</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; In the event a Participant does not elect to have a small
amounts payment paid directly to an Eligible Retirement Plan specified by the Participant in a Direct Rollover or to receive the distribution directly and his Vested Account is greater than $1,000, a Mandatory Distribution will be made in accordance
with Section&nbsp;8.5 (Direct Rollovers). If his Vested Account is $1,000 or less, the Participant&#146;s entire Vested Account shall be paid directly to him. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; If a small amounts payment is made on or after the date the Participant dies, the small amounts payment
shall be made to the Participant&#146;s Beneficiary (spouse if the death benefit is payable to the spouse). If a small amounts payment is made while the Participant is living, the small amounts payment shall be made to the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; A small amounts payment is in full settlement of all benefits otherwise payable. No other small amounts
payment shall be made. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">70</TD>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>FORMS OF PAYMENT </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Application </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The provisions of this Article shall apply to the portion of the Participant&#146;s Vested Account resulting from Contributions other
than Restricted Access Company Contributions; provided that if the balance of the Restricted Access Company Contributions in his Vested Account is less than $10,000 then the Restricted Access Company Contributions shall be subject to this Article.
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Automatic Form of Distribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The automatic form of benefit payable to or on behalf of a Participant is determined as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; <U>Retirement Benefits.</U> The automatic form of retirement benefit for a Participant who does not die
before his Annuity Starting Date shall be a single sum payment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>Death Benefits.</U> The automatic
form of death benefit for a Participant who dies before his Annuity Starting Date shall be a single sum payment to the Participant&#146;s Beneficiary. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Optional Forms of Distribution for Retirement Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The optional forms of retirement benefit for that portion of a Participant&#146;s Account which is not held
in the Cooper Tire Securities Fund and that portion that is held in the Cooper Tire Securities Fund shall be the following: a fixed period installment option. The Participant may elect to receive substantially equal annual installments over a period
of no longer than two years. A single sum payment is also available. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; The portion of the Participant&#146;s Account held in the
Cooper Tire Securities Fund may be distributed in kind. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; The fixed period installment option is an
optional form of benefit under which the Participant elects to receive substantially equal annual payments over a fixed period of whole years. The annual payment may be paid in annual, semi-annual, quarterly, or monthly installments as elected by
the Participant. The Participant may elect to receive additional payments. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; Under the installment option
the amount payable in the Participant&#146;s first Distribution Calendar Year must satisfy the minimum distribution requirements of Article 9 for such year. Distributions for later Distribution Calendar Years must satisfy the minimum distribution
requirements of Article 9 for such years. If the Participant&#146;s Annuity Starting Date does not occur until his second Distribution Calendar Year, the amount payable for such year must satisfy the minimum distribution requirements of Article 9
for both the first and second Distribution Calendar Years. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; Election of an optional form is subject to
the qualified election provisions of Section&nbsp;7.4 of this Article and the distribution requirements of Article 9. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Election Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Participant or Beneficiary may make an election to commence benefits at any time during the election period. The Participant or
Beneficiary may revoke the election made (or make a new election) at any time and any number of times during the election period. An election is effective only if it meets the consent requirements below. If the Participant&#146;s Vested
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">72</TD>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">
Account exceeds $5,000, any benefit that is immediately distributable requires the consent of the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The consent of the Participant to a benefit that is immediately distributable must not be made before the
date the Participant is provided with the notice of the ability to defer the distribution. Such consent shall be in writing. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; The consent shall not be made more than 180 days before the Annuity Starting Date. The consent of the
Participant shall not be required to the extent that a distribution is required to satisfy Code Section&nbsp;401(a)(9) or 415. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; In addition, upon termination of this Plan, if the Plan does not offer an annuity option (purchased from a
commercial provider), and if the Employer (or any entity within the same Controlled Group) does not maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code Section&nbsp;4975(e)(7)), the
Participant&#146;s Account will, without the Participant&#146;s consent, be distributed to the Participant. However, if any entity within the same Controlled Group maintains another defined contribution plan (other than an employee stock ownership
plan as defined in Code Section&nbsp;4975(e)(7)) the Participant&#146;s Account will be transferred, without the Participant&#146;s consent, to the other plan if the Participant does not consent to an immediate distribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; A benefit is immediately distributable if any part of the benefit could be distributed to the Participant
before the Participant attains the older of Normal Retirement Age or age 62. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">73</TD>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Notice Requirements </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Plan Administrator shall furnish to the Participant a written explanation of the right of the Participant to defer distribution
until such time it is no longer immediately distributable. Such notice shall include a written explanation of any optional forms of retirement benefit in Section&nbsp;8.2, including a general description of the material features of these options.
The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the attention of the Participant no less than 30 days, and no more than 180 days, before the Annuity Starting Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">However, distribution may begin less than 30 days after the notice described in this subparagraph is given, provided the Plan
Administrator clearly informs the Participant that he has a right to a period of at least 30 days after receiving the notice to consider the decision of whether or not to elect a distribution (and if applicable, a particular distribution option),
and the Participant, after receiving the notice, affirmatively elects a distribution. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.6.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Direct Rollovers </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any provision of the Plan to the contrary that would otherwise limit a Distributee&#146;s election under this section, a
Distributee may elect, at the time and in the manner prescribed by the Plan Administrator, to have any portion of an Eligible Rollover Distribution paid directly to an Eligible Retirement Plan specified by the Distributee in a Direct Rollover. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; In the event of a Mandatory Distribution of an Eligible Rollover Distribution greater than $1,000 in
accordance with Section&nbsp;7.8 (Small Amounts), if the Participant does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by the Participant in a Direct Rollover or to receive the distribution directly, the
Plan Administrator will </P>
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pay the distribution in a Direct Rollover to an individual retirement plan designated by the Plan Administrator. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; In the event of any other Eligible Rollover Distribution to a Distributee in accordance with
Section&nbsp;7.8, if the Distributee does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by the Distributee in a Direct Rollover or to receive the distribution directly, the Plan Administrator will pay the
distribution to the Distributee. </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>FORMS OF PAYMENT &#150; RESTRICTED ACCESS COMPANY CONTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Application </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The provisions of this Article shall apply to the portion of the Participant&#146;s Vested Account resulting from Restricted Access
Contributions that equal or exceed $10,000. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Automatic Forms of Distribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Unless an optional form of benefit is selected pursuant to a qualified election within the election period under Section&nbsp;8.4, the
automatic form of benefit payable to or on behalf of a Participant is determined as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;
<U>Retirement Benefits</U>. The automatic form of retirement benefit for a Participant who does not die before his Annuity Starting Date shall be: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Qualified Joint and Survivor Annuity for a Participant who has a spouse. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; The Normal Form for a Participant who does not have a spouse. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>Death Benefits</U>. The automatic form of death benefit for a Participant who dies before his Annuity
Starting Date shall be: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; A Qualified Preretirement Survivor Annuity for a Participant who has a spouse
to whom he has been continuously married throughout the one-year period ending on the date of his death. The spouse may elect to start receiving the death benefit on any date on or after the Participant dies and by the date the Participant would
have been age 70-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>. If the spouse dies before benefits start, the Participant&#146;s Vested Account, determined as of the date of the spouse&#146;s death, shall
be paid to the spouse&#146;s Beneficiary. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; A single sum payment to the Participant&#146;s Beneficiary
for a Participant who does not have a spouse who is entitled to a Qualified Preretirement Survivor Annuity. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Before a death benefit will be paid on account of the death of a Participant who does
not have a spouse who is entitled to a Qualified Preretirement Survivor Annuity, it must be established to the satisfaction of a plan representative that the Participant does not have such a spouse. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Optional Forms of Distribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; <U>Retirement Benefits</U>. The optional forms of retirement benefit shall be the following: (i)&nbsp;a
straight life annuity; (ii)&nbsp;single life annuities with certain periods of 5, 10, or 15 years; (iii)&nbsp;a single life annuity with installment refund; (iv)&nbsp;survivorship life annuities with installment refund and survivorship percentages
of 50 percent, 75 percent, or 100 percent. Election of an optional form is subject to the qualified election provisions of Section&nbsp;8.4 and the distribution requirements of Article 9. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any annuity contract distributed shall be non-transferable. The terms of any annuity contract purchased and distributed by the Plan to a
Participant or spouse shall comply with the requirements of this Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>Death Benefits</U>. The
optional forms of death benefit are a single-sum payment and any annuity that is an optional form of retirement benefit, except for survivorship life annuities. Election of an optional form is subject to the qualified election provisions of Section
8.4 and the distribution requirements of Article 9. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Election Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Participant, Beneficiary, or spouse shall make any election under this section in writing. The Plan Administrator may require such
individual to complete and sign any </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">necessary documents as to the provisions to be made. Any election permitted under (a)&nbsp;and (b)
below shall be subject to the qualified election provisions of (c)&nbsp;below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; <U>Retirement
Benefits</U>. A Participant may elect his Beneficiary or Contingent Annuitant and may elect to have retirement benefits distributed under any of the optional forms of retirement benefit available under Section&nbsp;8.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>Death Benefits</U>. A Participant may elect his Beneficiary and may elect to have death benefits
distributed under any of the optional forms of death benefit available under Section&nbsp;8.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; If the
Participant has not elected an optional form of distribution for the death benefit payable to his Beneficiary, the Beneficiary may, for his own benefit, elect the form of distribution, in like manner as a Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; The Participant may waive the Qualified Preretirement Survivor Annuity by naming someone other than his
spouse as Beneficiary. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; In lieu of the Qualified Preretirement Survivor Annuity described in
Section&nbsp;8.2, the spouse may, for his own benefit, waive the Qualified Preretirement Survivor Annuity by electing to have the benefit distributed under any of the optional forms of death benefit available under Section&nbsp;8.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; <U>Qualified Election</U>. The Participant, Beneficiary or spouse may make an election at any time during
the election period. The Participant, Beneficiary, or spouse may revoke the election made (or make a new election) at any time and any number of times during the election period. An election is effective only if it meets the consent requirements
below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The election period as to retirement benefits is the 180-day period ending on the Annuity
Starting Date. An election to waive the Qualified Joint and Survivor Annuity may not be made before the date the Participant is provided with the notice of the ability to waive the Qualified Joint and Survivor Annuity. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; A Participant may make an election as to death benefits at any time before he dies. The spouse&#146;s
election period begins on the date the Participant </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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dies and ends on the date benefits begin. The Beneficiary&#146;s election period begins on the date the Participant dies and ends on the date benefits begin. An election to waive the Qualified
Preretirement Survivor Annuity may not be made by the Participant before the date he is provided with the notice of the ability to waive the Qualified Preretirement Survivor Annuity. A Participant&#146;s election to waive the Qualified Preretirement
Survivor Annuity that is made before the first day of the Plan Year in which he reaches age 35 shall become invalid on such date. An election made by a Participant after he has a Severance from Employment will not become invalid on the first day of
the Plan Year in which he reaches age 35 with respect to death benefits from that part of his Account resulting from Contributions made before he had a Severance from Employment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s Vested Account exceeds $5,000, any benefit that is (A)&nbsp;immediately
distributable or (B)&nbsp;payable in a form other than a Qualified Joint and Survivor Annuity or a Qualified Preretirement Survivor Annuity, requires the consent of the Participant and the Participant&#146;s spouse (or where either the Participant
or the spouse has died, the survivor). Such consent shall also be required if the Participant had previously had an Annuity Starting Date with respect to any portion of such Vested Account. The consent of the Participant or spouse to a benefit that
is immediately distributable must not be made before the date the Participant or spouse is provided with the notice of the ability to defer the distribution. Such consent shall be in writing. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; The consent shall not be made more than 180 days before the Annuity Starting Date. Spousal consent is not
required for a benefit that is immediately distributable in a Qualified Joint and Survivor Annuity. Furthermore, if spousal consent is not required because the Participant is electing an optional form of retirement benefit that is not a life annuity
pursuant to (d)&nbsp;below, only the Participant need consent to the distribution of a benefit payable in a form that is not a life annuity and which is immediately distributable. Neither the consent of the Participant nor the Participant&#146;s
spouse shall be required to the extent that a distribution is required to satisfy Code Section&nbsp;401(a)(9) or 415. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(v)&nbsp;&nbsp;&nbsp;&nbsp; In addition, upon termination of this Plan, if the Plan does not offer an annuity option (purchased from a
commercial provider), and if the Employer (or any entity within the same Controlled Group) does not maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code Section&nbsp;4975(e)(7)), the
Participant&#146;s Account balance will, without the Participant&#146;s consent, be distributed to the Participant. However, if any entity within the same Controlled Group maintains another defined contribution plan (other than an employee stock
ownership plan as defined in Code Section 4975(e)(7)) the Participant&#146;s Account will be transferred, without the Participant&#146;s consent, to the other plan if the Participant does not consent to an immediate distribution. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(vi)&nbsp;&nbsp;&nbsp;&nbsp; A benefit is immediately distributable if any part of
the benefit could be distributed to the Participant (or surviving spouse) before the Participant attains (or would have attained if not deceased) the older of Normal Retirement Age or age 62. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(vii)&nbsp;&nbsp;&nbsp;&nbsp; If the Qualified Joint and Survivor Annuity is waived, the spouse has the right to limit consent only to
a specific Beneficiary or a specific form of benefit. The spouse can relinquish one or both such rights. Such consent shall be in writing. The consent shall not be made more than 180 days before the Annuity Starting Date. If the Qualified
Preretirement Survivor Annuity is waived, the spouse has the right to limit consent only to a specific Beneficiary. Such consent shall be in writing. The spouse&#146;s consent shall be witnessed by a plan representative or notary public. The
spouse&#146;s consent must acknowledge the effect of the election, including that the spouse had the right to limit consent only to a specific Beneficiary or a specific form of benefit, if applicable, and that the relinquishment of one or both such
rights was voluntary. Unless the consent of the spouse expressly permits designations by the Participant without a requirement of further consent by the spouse, the spouse&#146;s consent must be limited to the form of benefit, if applicable, and the
Beneficiary (including any Contingent Annuitant), class of Beneficiaries, or contingent Beneficiary named in the election. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(viii)&nbsp;&nbsp;&nbsp;&nbsp; Spousal consent is not required, however, if the Participant establishes to the satisfaction of the plan
representative that the consent of the spouse cannot be obtained because there is no spouse or the spouse cannot be located. A spouse&#146;s consent under this paragraph shall not be valid with respect to any other spouse. A Participant may revoke a
prior election without the consent of the spouse. Any new election will require a new spousal consent, unless the consent of the spouse expressly permits such election by the Participant without further consent by the spouse. A spouse&#146;s consent
may be revoked at any time within the Participant&#146;s election period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; <U>Special Rule for Profit
Sharing Plans</U>. This subparagraph (d)&nbsp;applies if the Plan is not a direct or indirect transferee after December&nbsp;31, 1984, of a defined benefit plan, money purchase plan, target benefit plan, stock bonus plan, or profit sharing plan
which is subject to the survivor annuity requirements of Code Sections 401(a)(11) and 417. If the above condition is met, spousal consent is not required for electing an optional form of retirement benefit that is not a life annuity. If such
condition is not met, such consent requirements shall be operative. </P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Notice Requirements </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; <U>Optional Forms of Retirement Benefit and Right to Defer</U>. The Plan Administrator shall furnish to the
Participant and the Participant&#146;s spouse a written explanation of the right of the Participant and the Participant&#146;s spouse to defer distribution until such time it is no longer immediately distributable. Such notice shall include a
written explanation of the optional forms of retirement benefit in Section&nbsp;8.3, including a general description of the material features, and a description of the consequences of not deferring the distribution. The explanation shall be written
in a manner that would satisfy the notice requirements of Code Section&nbsp;417(a)(3) and section 1.417(a)(3)-1 of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the
attention of the Participant and the Participant&#146;s spouse no less than 30 days, and no more than 180 days, before the Annuity Starting Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; The Participant (and spouse, if applicable) may waive the 30 day election period if the distribution of
the elected form of retirement benefit begins more than 7 days after the Plan Administrator provides the Participant (and spouse, if applicable) the written explanation provided that: (A)&nbsp;the Participant has been provided with information that
clearly indicates that the Participant has at least 30 days to consider the decision of whether or not to elect a distribution and a particular distribution option, (B)&nbsp;the Participant is permitted to revoke any affirmative distribution
election at least until the Annuity Starting Date or, if later, at any time prior to the expiration of the 7-day period that begins the day after the explanation is provided to the Participant, and (C)&nbsp;the Annuity Starting Date is a date after
the date that the written explanation was provided to the Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>Qualified Joint and Survivor
Annuity</U>. The Plan Administrator shall furnish to the Participant a written explanation of the following: the terms and conditions of the Qualified Joint and Survivor Annuity; the Participant&#146;s right to make, and the effect of, an election
to </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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waive the Qualified Joint and Survivor Annuity; the rights of the Participant&#146;s spouse; and the right to revoke an election and the effect of such a revocation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the
attention of the Participant no less than 30 days, and no more than 180 days, before the Annuity Starting Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; The Participant (and spouse, if applicable) may waive the 30-day election period if the distribution of
the elected form of retirement benefit begins more than 7 days after the Plan Administrator provides the Participant (and spouse, if applicable) the written explanation provided that: (A)&nbsp;the Participant has been provided with information that
clearly indicates that the Participant has at least 30 days to consider whether to waive the Qualified Joint and Survivor Annuity and elect (with spousal consent, if applicable) a form of distribution other than a Qualified Joint and Survivor
Annuity, (B)&nbsp;the Participant is permitted to revoke any affirmative distribution election at least until the Annuity Starting Date or, if later, at any time prior to the expiration of the 7-day period that begins the day after the explanation
of the Qualified Joint and Survivor Annuity is provided to the Participant, and (C)&nbsp;the Annuity Starting Date is a date after the date that the written explanation was provided to the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; After the written explanation is given, a Participant or spouse may make a written request for additional
information. The written explanation must be personally delivered or mailed (first class mail, postage prepaid) to the Participant or spouse within 30 days from the date of the written request. The Plan Administrator does not need to comply with
more than one such request by a Participant or spouse. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator&#146;s explanation
shall be written in non-technical language and will explain the terms and conditions of the Qualified Joint and Survivor Annuity and the financial effect upon the Participant&#146;s benefit (in terms of dollars per benefit payment) of electing not
to have benefits distributed in accordance with the Qualified Joint and Survivor Annuity. The written explanation shall comply with the requirements of section 1.417(a)(3)-1 of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; <U>Qualified Preretirement Survivor Annuity</U>. The Plan Administrator shall furnish to the Participant a
written explanation of the following: the terms and conditions of the Qualified Preretirement Survivor Annuity; the Participant&#146;s right to make, and the effect of, an </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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election to waive the Qualified Preretirement Survivor Annuity; the rights of the Participant&#146;s spouse; and the right to revoke an election and the effect of such a revocation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the
attention of the Participant within the applicable period. The applicable period for a Participant is whichever of the following periods ends last: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; the period beginning one year before the date the individual becomes a Participant and ending one year
after such date; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; the period beginning one year before the date the Participant&#146;s spouse is
first entitled to a Qualified Preretirement Survivor Annuity and ending one year after such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; If
such notice is given before the period beginning with the first day of the Plan Year in which the Participant attains age 32 and ending with the close of the Plan Year preceding the Plan Year in which the Participant attains age 35, an additional
notice shall be given within such period. If a Participant has a Severance from Employment before attaining age 35, an additional notice shall be given within the period beginning one year before the date he has a Severance from Employment and
ending one year after such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; After the written explanation is given, a Participant or spouse may
make a written request for additional information. The written explanation must be personally delivered or mailed (first class mail, postage prepaid) to the Participant or spouse within 30 days from the date of the written request. The Plan
Administrator does not need to comply with more than one such request by a Participant or spouse. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; The
Plan Administrator&#146;s explanation shall be written in non-technical language and will explain the terms and conditions of the Qualified Preretirement Survivor Annuity and the financial effect upon the spouse&#146;s benefit (in terms of dollars
per benefit payment) of electing not to have benefits distributed in accordance with the Qualified Preretirement Survivor Annuity. The written explanation shall comply with the requirements of section 1.417(a)(3)-1 of the regulations. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>REQUIRED MINIMUM DISTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>9.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Application </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The optional forms of distribution are only those provided in Article 8. An optional form of distribution shall not be permitted unless
it meets the requirements of this Article. The timing of any distribution must meet the requirements of this Article. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>9.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Required Minimum Distributions </B></P></TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>General Rules</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The requirements of this Article shall apply to any distribution of a Participant&#146;s interest and will
take precedence over any inconsistent provisions of this Plan. Unless otherwise specified, the provisions of this Article apply to calendar years beginning after December&nbsp;31, 2002. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; All distributions required under this Article shall be determined and made in accordance with the
regulations under Code Section&nbsp;401(a)(9), including the incidental death benefit requirement in Code Section&nbsp;401(a)(9)(G), and the regulations thereunder. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Time and Manner of Distribution</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Required Beginning Date</U>. The Participant&#146;s entire interest will be distributed, or begin to be
distributed, to the Participant no later than the Participant&#146;s Required Beginning Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;
<U>Death of Participant Before Distributions Begin</U>. If the Participant dies before distributions begin, the Participant&#146;s entire interest will be distributed, or begin to be distributed, no later than as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated Beneficiary,
distributions to the surviving spouse will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, or by December&nbsp;31 of the calendar year in which the Participant would have attained
age 70-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>, if later, except to the extent that an election is made to receive distributions in accordance with the 5-year rule under (e)&nbsp;below. Under the
5-year rule, the Participant&#146;s entire interest will be distributed to the Designated </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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Beneficiary by December&nbsp;31 of the calendar year containing the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is not the Participant&#146;s sole Designated Beneficiary,
distributions to the Designated Beneficiary will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, except to the extent that an election is made to receive distributions in
accordance with the 5-year rule under (e)&nbsp;below. Under the 5-year rule, the Participant&#146;s entire interest will be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the fifth anniversary of the
Participant&#146;s death. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C)&nbsp;&nbsp;&nbsp;&nbsp; If there is no Designated Beneficiary as of September&nbsp;30 of the year
following the year of the Participant&#146;s death, the Participant&#146;s entire interest will be distributed by December&nbsp;31 of the calendar year containing the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(D)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated Beneficiary and the
surviving spouse dies after the Participant but before distributions to the surviving spouse are required to begin, this (b)(ii), other than (b)(ii)(A), will apply as if the surviving spouse were the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of this (b)(ii) and (d)&nbsp;below, unless (b)(ii)(D) above applies, distributions are considered to begin on the
Participant&#146;s Required Beginning Date. If (b)(ii)(D) above applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under (b)(ii)(A) above. If distributions under an annuity
purchased from an insurance company irrevocably commence to the Participant before the Participant&#146;s Required Beginning Date (or to the Participant&#146;s surviving spouse before the date distributions are required to begin to the surviving
spouse under (b)(ii)(A) above), the date distributions are considered to begin is the date distributions actually commence. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Forms of Distribution</U>. Unless the Participant&#146;s interest is distributed in the form of an
annuity purchased from an insurance company or in a single sum on or before the Required Beginning Date, as of the first Distribution Calendar Year distributions will be made in accordance with (c)&nbsp;and (d)&nbsp;below. If the Participant&#146;s
interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of Code Section&nbsp;401(a)(9) and the regulations thereunder. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(c)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Required Minimum Distributions During Participant&#146;s Lifetime</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;<U>Amount of Required Minimum Distribution For Each Distribution Calendar Year</U>. During the
Participant&#146;s lifetime, the minimum amount that will be distributed for each Distribution Calendar Year is the lesser of: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)
&nbsp;&nbsp;&nbsp;&nbsp;the quotient obtained by dividing the Participant&#146;s Account Balance by the distribution period in the Uniform Lifetime Table set forth in Q&amp;A-2 in section 1.401(a)(9)-9 of the regulations, using the
Participant&#146;s age as of the Participant&#146;s birthday in the Distribution Calendar Year; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B) &nbsp;&nbsp;&nbsp;&nbsp;if
the Participant&#146;s sole Designated Beneficiary for the Distribution Calendar Year is the Participant&#146;s spouse, the quotient obtained by dividing the Participant&#146;s Account Balance by the number in the Joint and Last Survivor Table set
forth in Q&amp;A-3 in section 1.401(a)(9)-9 of the regulations, using the Participant&#146;s and spouse&#146;s attained ages as of the Participant&#146;s and spouse&#146;s birthdays in the Distribution Calendar Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;<U>Lifetime Required Minimum Distributions Continue Through Year of Participant&#146;s Death</U>. Required
minimum distributions will be determined under this (c)&nbsp;beginning with the first Distribution Calendar Year and continuing up to, and including, the Distribution Calendar Year that includes the Participant&#146;s date of death. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(d)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Required Minimum Distributions After Participant&#146;s Death</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;<U>Death On or After Date Distributions Begin</U>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A) &nbsp;&nbsp;&nbsp;&nbsp;<U>Participant Survived by Designated Beneficiary</U>. If the Participant dies on or after the date
distributions begin and there is a Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant&#146;s death is the quotient obtained by dividing the Participant&#146;s
Account Balance by the longer of the remaining Life Expectancy of the Participant or the remaining Life Expectancy of the Participant&#146;s Designated Beneficiary, determined as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:21%; font-size:12pt; font-family:ARIAL" ALIGN="justify">a) &nbsp;&nbsp;&nbsp;&nbsp;The Participant&#146;s remaining Life Expectancy is calculated using the age of the Participant in the year
of death, reduced by one for each subsequent year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:21%; font-size:12pt; font-family:ARIAL" ALIGN="justify">b) &nbsp;&nbsp;&nbsp;&nbsp;If the Participant&#146;s surviving spouse is the
Participant&#146;s sole Designated Beneficiary, the remaining Life Expectancy of the surviving spouse is calculated for each Distribution Calendar Year </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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after the year of the Participant&#146;s death using the surviving spouse&#146;s age as of the spouse&#146;s birthday in that year. For Distribution Calendar Years after the year of the surviving
spouse&#146;s death, the remaining Life Expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the spouse&#146;s birthday in the calendar year of the spouse&#146;s death, reduced by one for each subsequent
calendar year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:21%; font-size:12pt; font-family:ARIAL" ALIGN="justify">c) &nbsp;&nbsp;&nbsp;&nbsp;If the Participant&#146;s surviving spouse is not the Participant&#146;s sole Designated
Beneficiary, the Designated Beneficiary&#146;s remaining Life Expectancy is calculated using the age of the Beneficiary in the year following the year of the Participant&#146;s death, reduced by one for each subsequent year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B) &nbsp;&nbsp;&nbsp;&nbsp;<U>No Designated Beneficiary</U>. If the Participant dies on or after the date distributions begin and
there is no Designated Beneficiary as of September&nbsp;30 of the year after the year of the Participant&#146;s death, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant&#146;s death is
the quotient obtained by dividing the Participant&#146;s Account Balance by the Participant&#146;s remaining Life Expectancy calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(ii)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Death Before Date Distributions Begin</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A) &nbsp;&nbsp;&nbsp;&nbsp;<U>Participant Survived by Designated Beneficiary</U>. If the Participant dies before the date
distributions begin and there is a Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant&#146;s death is the quotient obtained by dividing the Participant&#146;s
Account Balance by the remaining Life Expectancy of the Participant&#146;s Designated Beneficiary, determined as provided in (d)(i) above, except to the extent that an election is made to receive distributions in accordance with the 5-year rule
under (e)&nbsp;below. Under the 5-year rule, the Participant&#146;s entire interest will be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B) &nbsp;&nbsp;&nbsp;&nbsp;<U>No Designated Beneficiary</U>. If the Participant dies before the date distributions begin and there is
no Designated Beneficiary as of September&nbsp;30 of the year following the year of the Participant&#146;s death, distribution of the Participant&#146;s entire interest will be completed by December&nbsp;31 of the calendar year containing the fifth
anniversary of the Participant&#146;s death. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">87</TD>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C) &nbsp;&nbsp;&nbsp;&nbsp;<U>Death of Surviving Spouse Before Distributions to
Surviving Spouse Are Required to Begin</U>. If the Participant dies before the date distributions begin, the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated Beneficiary, and the surviving spouse dies before
distributions are required to begin to the surviving spouse under (b)(ii)(A) above, this (d)(ii) will apply as if the surviving spouse were the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;<U>Election of 5-year Rule</U>. Participants or Beneficiaries may elect on an individual basis whether the
5-year rule in (b)(ii) and (d)(ii) above applies to distributions after the death of a Participant who has a Designated Beneficiary. The election must be made no later than the earlier of September&nbsp;30 of the calendar year in which the
distribution would be required to begin under (b)(ii) above if no such election is made, or by September&nbsp;30 of the calendar year which contains the fifth anniversary of the Participant&#146;s (or, if applicable, surviving spouse&#146;s) death.
</P>
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<TD VALIGN="top" ALIGN="center">88</TD>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>AMENDMENT AND TERMINATION </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>10.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Plan Amendment </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The Employer may amend this Plan at any time, including any remedial retroactive changes (within the time
specified by Internal Revenue Service regulations), to comply with any law or regulation issued by any governmental agency to which the Plan is subject. An amendment may not diminish or adversely affect any accrued interest or benefit of
Participants or their Beneficiaries nor allow reversion or diversion of Plan assets to the Employer at any time, except as may be required to comply with any law or regulation issued by any governmental agency to which the Plan is subject. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;An amendment may not eliminate or reduce a section 411(d)(6) protected benefit, as defined in Q&amp;A-1 in
section 1.411(d)-4 of the regulations, that has already accrued, except as provided in section 1.411(d)-3 or 1.411(d)-4 of the regulations. This is generally the case even if such elimination or reduction is contingent upon the Employee&#146;s
consent and includes an amendment that otherwise places greater restrictions or conditions on a Participant&#146;s right to Code Section&nbsp;411(d)(6) protected benefits, even if the amendment merely adds a restriction or condition that is
permitted under the vesting rules in Code Section 411(a)(3) through (11). However, the Plan may be amended to eliminate or reduce section 411(d)(6) protected benefits with respect to benefits not yet accrued as of the later of the amendment&#146;s
adoption date or effective date without violating Code Section&nbsp;411(d)(6). For purposes of this paragraph, an amendment that has the effect of decreasing a Participant&#146;s </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">89</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 10</TD></TR></TABLE>

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Account, with respect to benefits attributable to service before the amendment, shall be treated as reducing an accrued benefit. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">No amendment to the Plan shall be effective to eliminate or restrict an optional form of benefit. The preceding sentence shall not apply
to a Plan amendment that eliminates or restricts the ability of a Participant to receive payment of his Account balance under a particular optional form of benefit if the amendment provides a single sum distribution form that is otherwise identical
to the optional form of benefit being eliminated or restricted. For this purpose, a single sum distribution form is otherwise identical only if the single sum distribution form is identical in all respects to the eliminated or restricted optional
form of benefit (or would be identical except that it provides greater rights to the Participant) except with respect to the timing of payments after commencement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;An amendment shall not decrease a Participant&#146;s vested interest in the Plan. If an amendment to the
Plan changes the computation of the percentage used to determine that portion of a Participant&#146;s Account attributable to Employer Contributions which is non-forfeitable (whether directly or indirectly), in the case of an Employee who is a
Participant as of the later of the date such amendment or change is adopted or the date it becomes effective, the non-forfeitable percentage (determined as of such date) of such Employee&#146;s right to his Account attributable to Employer
Contributions shall not be less than the percentage computed under the Plan without regard to such amendment or change. Furthermore, each Participant or former Participant </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;who has completed at least three Years of Service on the date the election period described below ends
(five Years of Service if the Participant does not have at least one Hour of Service in a Plan Year beginning after December&nbsp;31, 1988) and </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">90</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 10</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;whose non-forfeitable percentage will be determined on
any date after the date of the change </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">may elect, during the election period, to have the non-forfeitable percentage of his Account resulting from
Employer Contributions determined without regard to the amendment. This election may not be revoked. If after the Plan is changed, the Participant&#146;s non-forfeitable percentage will at all times be as great as it would have been if the change
had not been made, no election needs to be provided. The election period shall begin no later than the date the Plan amendment is adopted and end no earlier than the 60th day after the latest of the date the amendment is adopted or becomes
effective, or the date the Participant is issued written notice of the amendment by the Employer or the Plan Administrator. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">With
respect to a Participant&#146;s Account attributable to Employer Contributions accrued as of the later of the adoption or effective date of the amendment and earnings, the vested percentage of each Participant will be the greater of the vested
percentage under the old vesting schedule or the vested percentage under the new vesting schedule. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>10.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;Plan Termination </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The Employer expects to continue the Plan indefinitely but reserves the right to terminate the Plan in whole
or in part at any time upon giving written notice to all parties concerned. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The Account of each
Participant shall be 100 percent vested and non-forfeitable as of the effective date of the complete termination of the Plan. The Account of each Participant shall also be 100 percent vested and non-forfeitable upon complete discontinuance of
Contributions as of the effective date of the amendment to cease Contributions or the date determined by the Internal Revenue Service. Further, the Account of each Participant who is </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">91</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 10</TD></TR></TABLE>

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included in the group of Participants deemed to be affected by a partial termination of the Plan (as determined by the Plan Administrator or a governmental entity authorized to make such
determination) shall be 100 percent vested and non-forfeitable as of the effective date of such event. The Participant&#146;s Vested Account shall continue to participate in the earnings credited, expenses charged, and any appreciation or
depreciation of the Investment Fund until his Vested Account is distributed. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s
Vested Account that does not result from Elective Deferral Contributions may be distributed to the Participant after the effective date of the complete termination of the Plan. A Participant&#146;s Vested Account resulting from such Contributions
may be distributed upon complete termination of the Plan, but only if neither the Employer nor any Controlled Group member maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code
Section&nbsp;4975(e)(7) or 409(a), a simplified employee pension plan as defined in Code Section&nbsp;408(k), a SIMPLE IRA plan as defined in Code Section 408(p), a plan or contract that satisfies the requirements of Code Section&nbsp;403(b), or a
plan described in Code Section&nbsp;457(b) or (f)) at any time during the period beginning on the date of complete termination of the Plan and ending 12 months after all assets have been distributed from the Plan. Such distribution is made in a lump
sum. A distribution under this Article shall be a retirement benefit and shall be distributed to the Participant according to the applicable provisions of Articles 7 and 8. However, the fixed period installment option shall not be available. If a
Participant or Beneficiary is receiving payments under an installment option, the Vested Account shall be paid to such person in a single sum. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">92</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 10</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) The Participant&#146;s entire Vested Account shall be paid in a single sum to the
Participant as of the effective date of complete termination of the Plan if (i)&nbsp;the requirements for distribution of Elective Deferral Contributions in the above paragraph are met and (ii)&nbsp;consent of the Participant is not required to
distribute a benefit that is immediately distributable. This is a small amounts payment. The small amounts payment is in full settlement of all benefits otherwise payable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;Upon complete termination of the Plan, no more Employees shall become Participants and no more Contributions
shall be made. The assets of this Plan shall not be paid to the Employer at any time, except that, after the satisfaction of all liabilities under the Plan, any assets remaining may be paid to the Employer. The payment may not be made if it would
contravene any provision of law. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>10.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Mergers and Direct Transfers </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The Plan may not be merged or consolidated with, nor have its assets or liabilities transferred to, any
other retirement plan, unless each Participant in this Plan would (if that plan then terminated) receive a benefit immediately after the merger, consolidation, or transfer that is equal to or greater than the benefit the Participant would have been
entitled to receive immediately before the merger, consolidation, or transfer (if this Plan had then terminated). The Employer may enter into merger agreements or direct transfer of assets agreements with the employers under other retirement plans
which are qualifiable under Code Section&nbsp;401(a), including an elective transfer, and may accept the direct transfer of plan assets, or may transfer plan assets, as a party to any such agreement. The Employer shall not consent to, or be a party
to a merger, consolidation, or transfer of assets with a defined benefit plan if </P>
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such action would result in a defined benefit feature being maintained under this Plan. The Employer will not transfer any amounts attributable to elective deferral contributions, qualified
matching contributions, qualified non-elective contributions, and contributions used to satisfy Code Section&nbsp;401(k)(13) safe harbors unless the transferee plan provides that the limitations of section 1.401(k)-1(d) of the regulations shall
apply to such amounts (including post-transfer earnings thereon), unless the amounts could have been distributed at the time of the transfer, and the transfer is an elective transfer described in Q&amp;A-3(b)(1) in section 1.411(d)-4 of the
regulations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding any provision of the Plan to the contrary, to the extent any optional form
of benefit under the Plan permits a distribution prior to the Employee&#146;s retirement, death, disability, or Severance from Employment, and prior to plan termination, the optional form of benefit is not available with respect to benefits
attributable to assets (including the post transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section&nbsp;414(l), to this Plan from a money purchase pension plan qualified under Code Section&nbsp;401(a)
(other than any portion of those assets and liabilities attributable to voluntary employee contributions). In addition, benefits attributable to such assets (and post-transfer earnings) from a money purchase plan must be distributed in accordance
with the qualified preretirement survivor annuity and qualified joint and survivor annuity requirements (including the spousal consent requirement) of Code Section&nbsp;401(a)(11) and the regulations thereunder as stated in the money purchase plan
from which the assets were transferred. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The limitations of section 1.401(k)-1(d) of the regulations
applicable to elective deferral contributions, qualified matching contributions, qualified non-elective contributions, </P>
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and contributions used to satisfy Code Section&nbsp;401(k)(13) safe harbors shall continue to apply to any amounts attributable to such contributions (including post-transfer earnings thereon)
transferred to this Plan, unless the amounts could have been distributed at the time of the transfer, and the transfer is an elective transfer described in Q&amp;A-3(b)(1) in section 1.411(d)-4 of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;The Plan may accept a direct transfer of plan assets on behalf of an Eligible Employee. If the Eligible
Employee is not an Active Participant when the transfer is made, the Eligible Employee shall be deemed to be an Active Participant only for the purpose of investment and distribution of the transferred assets. Employer Contributions shall not be
made for or allocated to the Eligible Employee, until the time he meets all of the requirements to become an Active Participant. The Plan shall hold, administer, and distribute the transferred assets as a part of the Plan. The Plan shall maintain a
separate account for the benefit of the Employee on whose behalf the Plan accepted the transfer in order to reflect the value of the transferred assets. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s section 411(d)(6) protected benefits, as defined in Q&amp;A-1 in section 1.411(d)-4 of
the regulations, may not be eliminated by reason of transfer or any transaction amending or having the effect of amending a plan or plans to transfer benefits except as provided below. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s section 411(d)(6) protected benefits may be eliminated or reduced upon transfer
between qualified defined contribution plans if the conditions in Q&amp;A-3(b)(1) in section 1.411(d)-4 of the regulations are met. The transfer must meet all of the other applicable qualification requirements. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s section 411(d)(6) protected benefits may be eliminated or reduced if a transfer is an
elective transfer of certain distributable benefits between qualified plans (both defined benefit and defined contribution) and the </P>
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conditions in Q&amp;A-3(c)(1) in section 1.411(d)-4 of the regulations are met. The rules applicable to distributions under the plan would apply to the transfer, but the transfer would not be
treated as a distribution for purposes of the minimum distribution requirements of Code Section&nbsp;401(a)(9). If the Participant is eligible to receive an immediate distribution of his entire Vested Account in a single sum distribution that would
consist entirely of an eligible rollover distribution under Code Section&nbsp;401(a)(31), such transfer will be accomplished as a direct rollover under Code Section&nbsp;401(a)(31) </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ADMINISTRATION </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Administration </B></P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Benefit Plans Administrative Committee.</U> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be administered by the Committee and some functions of the Committee may be delegated to the
Chairman of the Committee as the Plan Administrator. The Committee shall consist of at least three (3)&nbsp;members who shall be designated from time to time by the Compensation Committee of the Board of Directors, and shall act by at least a
majority of members. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The Compensation Committee of the Board of Directors shall appoint a Chairman of
the Committee, and the Committee, by a majority vote of its members, shall appoint a Secretary and any other officers as the Committee deems necessary. The Chairman of the Committee shall be the &#147;Named Fiduciary&#148; of the Plan with respect
to administrative matters, and, subject to the terms of the Trust Agreement, the Trustee shall be the &#147;Named Fiduciary&#148; with respect to the handling of Plan assets. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;The Committee shall, from time to time, notify the Trustee of the number and the identity of the members
of the Committee and the Trustee shall be entitled to rely upon such notices. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Administration of the Plan by the Committee</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The Committee shall adopt such uniform and non-discriminatory administrative regulations under the Plan as
it shall deem to be necessary or appropriate for the efficient administration of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;In
performing its administrative functions, the Committee shall have sole and absolute discretion to interpret the provisions of the Plan or Trust Agreement (including without limitation, by supplying omissions from, correcting deficiencies in, or
resolving inconsistencies or ambiguities in, the language of the Plan or Trust Agreement), to make factual findings with respect to any issue arising under the Plan, to disputes arising under the Plan and to make any determinations and factual or
other findings with the purposes of the Plan. In furtherance of, but without limiting, the foregoing, the Committee is hereby granted the following specific authorities, which it shall discharge in its sole and absolute discretion in accordance with
the terms of the Plan (as interpreted, to the extent necessary, by the Committee): </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; to resolve all questions (including factual questions)
arising under the provisions of the Plan as to any individual&#146;s entitlement to become a Participant; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)
&nbsp;&nbsp;&nbsp;&nbsp;to determine the amount of benefits, if any, payable to any person under the Plan (including, to the extent necessary, making any factual findings with respect thereto); and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C)&nbsp;&nbsp;&nbsp;&nbsp; to conduct the review procedure specified in (c)&nbsp;of this section. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;All decisions of the Committee as to the facts of any case, as to the interpretation of any provision of
the Plan or its application to any case, and as to any other interpretive matter or other determination or question under the Plan shall be final and binding on all parties affected thereby, subject to the provisions of (c)&nbsp;of this section.
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">(c)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Fiduciary Provisions.</U> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Named Fiduciaries.</U> In addition to the Named Fiduciaries, other fiduciaries under the Plan shall be
the Employer, the Plan Administrator, the Committee, the Trustee and the investment advisors or insurance companies, each of which shall have such powers, duties, responsibilities and authority as shall be specified in the Plan or Trust Agreement
entered into for the purpose of managing the Trust Fund, subject to any delegation thereof as provided in the Plan or such Trust Agreement. Any other person, entity, committee, board, department, office, or identifiable part of any legal entity may
be designated by the Employer as a fiduciary as provided in (iii)&nbsp;below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Liability of
Fiduciaries.</U> To the extent permitted by law, (A)&nbsp;neither the Employer nor any director, officer, or Employee shall be personally liable upon any contract or other instrument made or executed by him or it in his or its behalf in the
administration of the Plan of the Trust Fund; (B)&nbsp;neither the Employer nor any director, officer, or Employee who is fiduciary shall be liable for the neglect, omission or wrongdoing of any other fiduciary; (C)&nbsp;the Employer, person,
Committee or board and each member thereof to whom the Employer delegates (or the Plan or Trust Agreement assigns) any duty with respect to the Plan or Trust Fund, may rely and shall be fully entitled to act upon the advice of counsel, who may be of
counsel for the Employer, and upon the opinion, certificate, valuation, report, recommendation or determination of an actuary appointed by the Employer to assist in the operation of the Plan; (D)&nbsp;the Employer and each director, officer, or
Employee who is a fiduciary shall be solely responsible for his own acts or omissions; and (E)&nbsp;if any responsibility of the Employer or of a director, officer, or Employee who is a fiduciary is allocated to any other person or if a person is
designated to carry out any responsibility in accordance with the provisions of the Plan or Trust Agreement, then such </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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fiduciary shall not be responsible for any act or omission of such person in carrying out such responsibility. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Delegation of Fiduciary Duties.</U> The Employer may delegate to any person, entity, committee, board,
department, office, or identifiable part of any legal entity any one or more powers, functions, duties or responsibilities with respect to the Plan or the Trust Fund, provided that no such power, function, duty or responsibility which is assigned to
a fiduciary (other than the Employer) pursuant to some other section of the Plan or the Trust Agreement shall be so delegated without the written consent of such fiduciary. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any delegation pursuant to the preceding provisions: (A)&nbsp;shall be signed by the Employer and be delivered to and accepted in
writing by the delegate, (B)&nbsp;shall contain such provisions and conditions relating to such delegation as the Employer deems appropriate, (C)&nbsp;may be amended from time to time by written agreement signed on behalf of the Employer and the
delegate and (D)&nbsp;may be revoked (in whole or in part) at any time by written notice from the Employer delivered to the delegate or from the delegate to the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; <U>Personal Liability of Non-Fiduciaries</U>. Except for gross neglect or malfeasance, no non-fiduciary
officer, director or Employee of the Employer shall be personally liable for acts done hereunder or relate hereto, or for the making, retention or sale of any contract or contracts made as herein provided, or for the failure to invest or reinvest
any funds or for any loss to or diminution of the Trust Fund, nor shall any of them be personally liable for or answerable to any Participant or any other person in connection with any exercise of discretion under the terms of this instrument
relating to the payment or non-payment of benefits. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(v)&nbsp;&nbsp;&nbsp;&nbsp; <U>Defense of Fiduciaries and Non-Fiduciaries.</U>
The Employer shall, at its expense, defend or provide for the defense of any or all fiduciary or non-fiduciary officer, director or Employee of the Employer against any such claims, allegations, suits, or charges relating to or incidental to the
Plan, and shall continue to do so in any given cases, unless and until it shall clearly appear that gross neglect or malfeasance is involved in any such particular case. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Expenses </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Expenses of the Plan, to the extent that the Employer does not pay such expenses, may be paid out of the assets of the Plan provided
that such payment is consistent with ERISA. Expenses of the Plan will be paid in accordance with the most recent service and expense agreement or such other documents duly entered into by or with regard to the Plan that govern </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">99</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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such matters. Such expenses include, but are not limited to, expenses for bonding required by ERISA; expenses for recordkeeping and other administrative services; fees and expenses of the Trustee
or Annuity Contract; expenses for investment education service; and direct costs that the Employer incurs with respect to the Plan. Expenses that relate solely to a specific Participant or Alternate Payee may be assessed against such Participant or
Alternate Payee as provided in the service and expense agreement or such other documents duly entered into by or with regard to the Plan that govern such matters. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Records </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">All acts and determinations of the Plan Administrator shall be duly recorded. All these records, together with other documents necessary
for the administration of the Plan, shall be preserved in the Plan Administrator&#146;s custody. Writing (handwriting, typing, printing), photostating, photographing, microfilming, magnetic impulse, mechanical or electrical recording, or other forms
of data compilation shall be acceptable means of keeping records. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Information Available </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any Participant in the Plan or any Beneficiary may examine copies of the summary plan description, latest annual report, any bargaining
agreement, this Plan, the Annuity Contract, or any other instrument under which the Plan was established or is operated. The Plan Administrator shall maintain all of the items listed in this section in its office, or in such other place or places as
it may designate in order to comply with governmental regulations. These items may be examined during reasonable business hours. Upon the written request of a Participant or Beneficiary receiving benefits under the Plan, the Plan Administrator shall
furnish </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">100</TD>
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him with a copy of any of these items. The Plan Administrator may make a reasonable charge to the requesting person for the copy. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Claim Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Claims for benefits from the Plan shall be submitted to the designated representative of the Benefit Plans
Administrative Committee on such forms as may be designated by the Benefit Plans Administrative Committee. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)
&nbsp;&nbsp;&nbsp;&nbsp;If a claim is wholly or partially denied, notice of the decision, as provided in this section, shall be furnished to the Claimant within ninety (90)&nbsp;days after receipt of the claim by the Plan unless special
circumstances require an extension of time for processing the claim. If such an extension of time for processing is required, written notice of the extension shall be furnished to the Claimant prior to the termination of the initial 90-day period.
In no event shall such extension exceed a period of 90 days. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Any appeal made by a Claimant must be made
in writing to the Committee within 60 days after receipt of the Committee&#146;s notice of denial of benefits. If the Claimant appeals to the Committee, the Claimant may submit written comments, documents, records, and other information relating to
the claim for benefits. The Claimant shall be provided, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the Claimant&#146;s claim for benefits. The Committee shall
review the claim taking into account all comments, documents, records, and other information submitted by the Claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit
determination. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">101</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;The Committee shall provide adequate written notice to the
Claimant of the Plan&#146;s benefit determination on review. The notice must be furnished within 60 days of the date that the request for review is received by the Plan without regard to whether all of the information necessary to make a benefit
determination on review is received. The Claimant shall be notified in writing within this initial 60-day period if special circumstances require an extension of the time needed to process the claim. The notice shall indicate the special
circumstances requiring an extension of time and the date by which the Committee expects to render the determination on review. In no event shall such extension exceed a period of 60 days from the end of the initial 60-day period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;In the event of extenuating circumstances, Claimant shall be notified in writing of an extension of time
needed to process the claim. The notice shall indicate the special circumstances requiring an extension of time and the date by which the Committee will render determination on the review. The Committee shall provide adequate written notice to the
Claimant of the Plan&#146;s benefit determination on the review as soon as possible, but not later than five days after the benefit determination is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f) &nbsp;&nbsp;&nbsp;&nbsp;If the claim for benefits is wholly or partially denied on review, the Committee&#146;s notice to the
Claimant shall: (i)&nbsp;specify the reason or reasons for the denial; (ii)&nbsp;reference the specific Plan provisions on which the denial is based; (iii)&nbsp;include 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&#146;s claim for benefits; and (iv)&nbsp;include a statement of the Claimant&#146;s right to bring a civil action under ERISA section
502(a). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">102</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g) &nbsp;&nbsp;&nbsp;&nbsp;A Claimant may authorize a representative to act on the
Claimant&#146;s behalf with respect to a benefit claim or appeal of an adverse benefit determination. Such authorization shall be made by completion of a form furnished for that purpose. In the absence of any contrary direction from the Claimant,
all information and notifications to which the Claimant is entitled shall be directed to the authorized representative. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h)
&nbsp;&nbsp;&nbsp;&nbsp;The Committee shall perform periodic examinations, reviews, or audits of benefit claims to determine whether claims determinations are made in accordance with the governing Plan documents and, where appropriate, Plan
provisions have been consistently applied with respect to similarly situated Claimants. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.6.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Disability Claims Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">In the case of a claim for disability benefits, the above provisions will be modified as provided below. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; If a claim for disability benefits under the Plan is wholly or partially denied, the Committee shall provide
adequate written notice to the Claimant whose claim for benefits under the Plan has been denied. The notice must be furnished within 45 days of the date that the claim is received by the Plan without regard to whether all of the information
necessary to make a benefit determination is received. The period for furnishing the notice may be extended for up to 30 days if the Committee both determines an extension is necessary due to matters beyond the control of the Plan and notifies the
Claimant in writing within this initial 45- day period. The notice shall indicate the circumstances requiring the extension of time and the date by which the Plan expects to render a decision. If prior to the end of the first 30-day extension
period, the Committee determines that, due to matters beyond the control of the </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">103</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">
Plan, a decision cannot be rendered within that extension period, the period may be extended for up to an additional 30 days, provided the Committee notifies the Claimant in writing, within the
first 30-day extension period, of the circumstances requiring the extension and the date by which the Plan expects to render a decision. In the case of any extension, the notice of extension shall specifically explain the standards on which
entitlement to a benefit is based, the unresolved issues that prevent a decision on the claim, and the additional information needed to resolve those issues. The Claimant shall be afforded at least 45 days within which to provide the specified
information. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;In the event that a period of time is extended due to a Claimant&#146;s failure to submit
information necessary to decide a claim, the period for making the benefit determination shall be tolled from the date on which the notification of the extension is sent to the Claimant until the date on which the Claimant responds to the request
for additional information. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The Committee&#146;s notice to the Claimant shall: (i)&nbsp;specify the
reason or reasons for the denial; (ii)&nbsp;reference the specific Plan provisions on which the denial is based; (iii)&nbsp;describe any additional material and information needed for the Claimant to perfect his claim for benefits; (iv)&nbsp;explain
why the material and information is needed; (v)&nbsp;inform the Claimant of the Plan&#146;s appeal procedures and the time limits applicable to such procedures, including a statement of the Claimant&#146;s right to bring a civil action under ERISA
Section&nbsp;502(a) following an adverse benefit determination on appeal; (vi)&nbsp;provide the Claimant with any internal rule, guideline, protocol, or other similar criterion that was relied upon in making the adverse determination or a statement
that such rule, guideline, protocol, or other similar criterion was </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">104</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">
relied upon and a copy will be provided free of charge upon request; and (vii)&nbsp;provide the Claimant with an explanation of any scientific or clinical judgment for the determination if
benefit determination is based on a medical necessity or experimental treatment or similar exclusion or limit or a statement that the benefit is based on such an exclusion or limit and such explanation will be provided free of charge. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;Any appeal made by a Claimant must be made in writing to the Committee within 180 days after receipt of the
Committee&#146;s notice of denial of benefits. The Claimant may submit written comments, documents, records, and other information relating to the claim for benefits. The Claimant shall be provided, upon request and free of charge, reasonable access
to, and copies of, all documents, records, and other information relevant to the Claimant&#146;s claim for benefits. The Committee shall review the claim taking into account all comments, documents, records, and other information submitted by the
Claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit determination. The review shall not afford deference to the initial adverse benefit determination and shall be conducted by
an appropriate named fiduciary who is neither the individual who made the adverse benefit determination that is the subject of the appeal, nor the subordinate of such individual. If the adverse benefit determination is based in whole or in part on a
medical judgment, the appropriate named fiduciary shall consult with a health care professional who has appropriate training and experience in the field of medicine involved in the medical judgment. Such health care professional shall be an
individual who is neither an individual who was consulted in connection with the adverse benefit determination that is the subject of the appeal, nor the subordinate of such individual. The Claimant shall be provided </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">105</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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with the identity of medical or vocational experts whose advice was obtained on behalf of the Plan in connection with the adverse benefit determination, without regard to whether the advice was
relied on. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; The Committee shall provide adequate written notice to the Claimant of the Plan&#146;s
benefit determination on review. The notice must be furnished within 45 days of the date that the request for review is received by the Plan without regard to whether all of the information necessary to make a benefit determination on review is
received. The Claimant shall be notified in writing within this initial 45-day period if special circumstances require an extension of the time needed to process the claim. The notice shall indicate the special circumstances requiring an extension
of time and the date by which the Committee expects to render the determination on review. In no event shall such extension exceed a period of 45 days from the end of the initial 45-day period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f)&nbsp;&nbsp;&nbsp;&nbsp; In the event the benefit determination is being made by a committee or board of trustees that hold regularly
scheduled meetings at least quarterly, the above paragraph shall not apply. The benefit determination must be made by the date of the meeting of the committee or board that immediately follows the Plan&#146;s receipt of a request for review, unless
the request for review is filed within 30 days preceding the date of such meeting. In such case, the benefit determination must be made by the date of the second meeting following the Plan&#146;s receipt of the request for review. The date of the
receipt of the request for review shall be determined without regard to whether all of the information necessary to make a benefit determination on review is received. The Claimant shall be notified in writing within this initial period if special
circumstances require an extension of the time needed to process the claim. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">106</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">The notice shall indicate the special circumstances requiring an extension of time and the date by
which the committee or board expects to render the determination on review. In no event shall such benefit determination be made later than the third meeting of the committee or board following the Plan&#146;s receipt of the request for review. The
Committee shall provide adequate written notice to the Claimant of the Plan&#146;s benefit determination on review as soon as possible, but not later than five days after the benefit determination is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g)&nbsp;&nbsp;&nbsp;&nbsp; To the extent that a period of time is extended due to a Claimant&#146;s failure to submit information
necessary to decide a claim, the period for making the benefit determination on review shall be tolled from the date on which the notification of the extension is sent to the Claimant until the date on which the Claimant responds to the request for
additional information. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h)&nbsp;&nbsp;&nbsp;&nbsp; If the claim for disability benefits is wholly or partially denied on review,
the Committee&#146;s notice to the Claimant shall: (i)&nbsp;specify the reason or reasons for the denial; (ii)&nbsp;reference the specific Plan provisions on which the denial is based; (iii)&nbsp;include 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&#146;s claim for benefits; (iv)&nbsp;include a statement of the Claimant&#146;s right to bring a
civil action under ERISA Section&nbsp;502(a); (v)&nbsp;provide the Claimant with any internal rule, guideline, protocol, or other similar criterion that was relied upon in making the adverse determination or a statement that such rule, guideline,
protocol, or other similar criterion was relied upon and a copy will be provided free of charge upon request; (vi)&nbsp;provide the Claimant with an explanation of any scientific or clinical judgment for the determination if benefit determination is
based on a </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">107</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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medical necessity or experimental treatment or similar exclusion or limit or a statement that the benefit is based on such an exclusion or limit and such explanation will be provided free of
charge; and (vii)&nbsp;provide the Claimant with the following statement: &#147;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.&#148; Any civil action under (iv)&nbsp;must be filed no later than one year after the date on the Committee&#146;s notice. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.7.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Transaction Processing </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; Transactions (including, but not limited to, investment directions, trades, loans, and distributions) shall
be processed as soon as administratively practicable after proper directions are received from the Participant or other parties. No guarantee is made by the Plan, Committee, Trustee, Insurer, or Employer that such transactions will be processed on a
daily or other basis, and no guarantee is made in any respect regarding the processing time of such transactions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; Notwithstanding any other provision of the Plan, the Employer, the Committee, or the Trustee reserves the
right to not value an investment option on any given Valuation Date for any reason deemed appropriate by the Employer, the Committee, or the Trustee, except that such investment option shall be valued as of the last day of the Plan Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; Administrative practicality will be determined by legitimate business factors (including, but not limited
to, failure of systems or computer programs, failure of the means of the transmission of data, force majeure, the failure of a service provider to timely receive values or prices, and correction for errors or omissions or the errors or omissions of
any service </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">108</TD>
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provider) and in no event will be deemed to be less than 14 days. The processing date of a transaction shall be binding for all purposes of the Plan and considered the applicable Valuation Date
for any transaction. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">109</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>GENERAL PROVISIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Employment Status </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Nothing contained in this Plan gives an Employee the right to be retained in the Employer&#146;s employ or to interfere with the
Employer&#146;s right to discharge any Employee. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Rights to Plan Assets </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An Employee shall not have any right to or interest in any assets of the Plan upon termination of employment or otherwise except as
specifically provided under this Plan, and then only to the extent of the benefits payable to such Employee according to the Plan provisions. Any final payment or distribution to a Participant or his legal representative or to any Beneficiaries of
such Participant under the Plan provisions shall be in full satisfaction of all claims against the Plan, the Named Fiduciary, the Plan Administrator, the Insurer, the Trustee, and the Employer arising under or by virtue of the Plan. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Mistaken Contribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A portion of the Plan assets resulting from Employer Contributions (but not more than the original amount of those Contributions) may be
returned if the Employer Contributions are made because of a mistake of fact or are more than the amount deductible under Code Section 404 (excluding any amount which is not deductible because the Plan is disqualified). The amount involved must be
returned to the Employer within one year after the date the Employer Contributions are made by mistake of fact or the date the deduction is disallowed, whichever applies. Except as provided under this section and in Section&nbsp;10.2 (Plan
Termination), the assets of the Plan shall never be used for the benefit of the Employer and are </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">110</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

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held for the exclusive purpose of providing benefits to Participants and their Beneficiaries and for defraying reasonable expenses of administering the Plan. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Nonalienation of Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Benefits payable under the Plan are not subject to the claims of any creditor of any Participant or Beneficiary. A Participant or
Beneficiary does not have any rights to alienate, anticipate, commute, pledge, encumber, or assign such benefits. The preceding sentences shall also apply to the creation, assignment, or recognition of a right to any benefit payable with respect to
a Participant according to a domestic relations order, unless such order is determined by the Plan Administrator to be a qualified domestic relations order, as defined in Code Section&nbsp;414(p), or any domestic relations order entered before
January&nbsp;1, 1985. The preceding sentences shall not apply to any offset of a Participant&#146;s benefits provided under the Plan against an amount the Participant is required to pay the Plan with respect to a judgment, order, or decree issued,
or a settlement entered into, on or after August&nbsp;5, 1997, which meets the requirements of Code Sections 401(a)(13)(C) or (D). </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Construction </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The validity of the Plan or any of its provisions is determined under and construed according to Federal law and, to the extent
permissible, according to the laws of the state in which the Employer has its principal office. In case any provision of this Plan is held illegal or invalid for any reason, such determination shall not affect the remaining provisions of this Plan,
and the Plan shall be construed and enforced as if the illegal or invalid provision had never been included. In the event of any conflict between the provisions of the Plan and the terms of any Annuity Contract issued hereunder, the provisions of
the Plan control. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">111</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.6.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Legal Actions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">No person employed by the Employer; no Participant, former Participant, or their Beneficiaries; nor any other person having or claiming
to have an interest in the Plan is entitled to any notice of process. A final judgment entered in any such action or proceeding shall be binding and conclusive on all persons having or claiming to have an interest in the Plan. Should any
Participant, Beneficiary or other person claiming an interest in the Plan pursue a legal action against the Plan, such legal action may not be brought more than two years following the date such cause of action or proceeding arose. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.7.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Word Usage </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The masculine gender, where used in this Plan, shall include the feminine gender and the singular words, where used in this Plan, shall
include the plural, unless the context indicates otherwise. The words &#147;in writing&#148; and &#147;written,&#148; where used in this Plan, shall include any other forms (such as voice response or other electronic system), as permitted by any
governmental agency to which the Plan is subject. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.8.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Military Service </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any provision of this Plan to the contrary, the Plan shall provide contributions, benefits, and service credit with
respect to Qualified Military Service in accordance with Code Section&nbsp;414(u). Loan repayments may be suspended under this Plan as permitted under Code Section&nbsp;414(u). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant who dies on or after January&nbsp;1, 2007 while performing Qualified Military Service is treated as having resumed and
then terminated employment on account of death, in accordance with Code Section&nbsp;401(a)(37) and any subsequent guidance. The survivors of such </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">112</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Participant are entitled to any additional benefits provided under the Plan on account of death of the
Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">By executing this Plan, the Employer acknowledges having counseled to the extent necessary with selected legal and tax
advisors regarding the Plan&#146;s legal and tax implications. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Executed this
16<SUP STYLE="font-size:75%; vertical-align:top">th</SUP> day of December,2015. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3">COPPER TIRE &amp; RUBBER COMPANY</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">/s/ Brenda A. Harmon</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Sr.&nbsp;Vice Presiden<I>t</I> &amp;&nbsp;Chief Human Resources Officer</TD></TR></TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD WIDTH="94%"></TD></TR>

<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3">Approved, as to Legal</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top">Form</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">


<IMG SRC="g465252g78s06.jpg" ALT="LOGO">
</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">113</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>PROTECTED BENEFIT ADDENDUM </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">The following benefit(s) were included in this Plan and were previously amended as of January 1, 2010. According to Section&nbsp;411(d)(6) of the
Internal Revenue Code, the benefit(s) described below shall be available to Plan Participants who had an account balance on that date (or the date of adoption, if later). The protected benefit(s) only apply to Participants or to the value of their
accounts as of that date (adjusted for earnings and losses since that date) as described below. </P> <P STYLE="font-size:30pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="37%"></TD>

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<TR BGCOLOR="#cccccc" STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt"><B>Protected Benefit</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-TOP:1px solid #000000"><B>Description</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000; padding-right:2pt"><B>Operation</B></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-left:8pt">
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">Definition of Totally and</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">Permanently Disabled</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL">Totally and Permanently Disabled means the condition of a Participant as a result
of bodily injury or disease from an unavoidable cause which prevents such Participant from being physically able to meet his present job requirements as the same existed at the time of the Participant&#146;s cessation of service due to such
condition and which disability will (in the opinion of a qualified physician designated by the Committee) presumably be permanent and continuous during the remainder of his life. Such condition shall be deemed to have resulted from an unavoidable
cause unless it:</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:2.50em; text-indent:-2.00em; font-size:12pt; font-family:ARIAL">(a)&#8194;&#8201;was contracted,
suffered or incurred while the Participant was engaged in, or resulted from</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-right:2pt">Participants who are disabled according to the plan&#146;s definition prior to the amendment effective date
will continue to be considered disabled under the amended definition. Participants who are not disabled as of the effective date of the amendment must meet the definition in the plan as of the date of their
disability.</TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">

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<TD WIDTH="4%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="46%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">114</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">PROTECTED BENEFIT ADDENDUM</TD></TR></TABLE>

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<TD VALIGN="top" STYLE="BORDER:1px solid #000000; padding-left:8pt"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">&nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.50em; font-size:12pt; font-family:ARIAL">having engaged in, a felonious enterprise, or</P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.50em; text-indent:-2.00em; font-size:12pt; font-family:ARIAL">(b)&#8194;&#8201;resulted from habitual drunkenness or
addiction to hallucinogenic and/or narcotic drugs not prescribed by a qualified physician for treatment of a condition other than drug addiction, or</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.50em; text-indent:-2.00em; font-size:12pt; font-family:ARIAL">(c)&#8194;&#8201;&#8202;resulted from an intentional self-inflicted injury or self-induced sickness.</P>
<P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:1pt">&nbsp;</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-right:2pt">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">

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<TD WIDTH="48%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="4%"></TD>

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<TD WIDTH="46%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">115</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">PROTECTED BENEFIT ADDENDUM</TD></TR></TABLE>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>6
<FILENAME>d465252dex992.htm
<DESCRIPTION>EX-99.2
<TEXT>
<HTML><HEAD>
<TITLE>EX-99.2</TITLE>
</HEAD>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.2 </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>FIRST AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (FINDLAY) </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)
</U></B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the terms of
Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated effective as of January&nbsp;1, 2015 and herein referred to as the &#147;Plan&#148;), is
amended as provided herein. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>WITNESSETH </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL">WHEREAS, the Company desires to amend the Plan to clarify the rights of Participants to diversify the investment of assets held in the Cooper Tire
Securities Fund; and </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL">WHEREAS, this First Amendment is administrative in nature in that it has been requested by the IRS as part of its
determination letter review and involves no substantive changes to the Plan; and </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL">WHEREAS, the Benefit Plan Administrative Committee has reviewed
this First Amendment and has approved its adoption by an officer of the Company. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">NOW THEREFORE, effective as of January&nbsp;1,
2015, Section&nbsp;5.2(c) of the Plan is hereby amended and restated in its entirety to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; margin-right:8%; font-size:12pt; font-family:ARIAL" ALIGN="justify">&#147;(c)&nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund
shall be subject to diversification as required under Code Section&nbsp;401(a)(35) through the Participant&#146;s investment direction authority under Section&nbsp;5.1 and as set forth in this Subsection. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; margin-right:8%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;A Participant (including for purposes of this section an alternate payee who has an account
under the Plan with respect to such Participant or a deceased Participant&#146;s beneficiary), whose Account is fully or partially held in the Cooper Tire Securities Fund shall be offered the opportunity to elect to divest from the Cooper Tire
Securities and reinvest an equivalent amount in other investment options. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; margin-right:8%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;The Plan
shall provide at least three Investment options (other than employer securities) to Participants described in this subsection. Each such investment option shall be diversified and have materially different risk and return characteristics. Periodic
reasonable divestment and </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; margin-right:8%; font-size:12pt; font-family:ARIAL" ALIGN="justify">
reinvestment opportunities must be provided at least quarterly. Except as provided in sections <FONT STYLE="white-space:nowrap">1.401(a)(35)-1(e)(2)</FONT> and (3)&nbsp;of the Treasury
Regulations, restrictions (either direct or indirect) or conditions will not be imposed on the investment of publicly traded employer securities if such restrictions or conditions are not imposed on the investment of other Plan assets. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, Cooper Tire&nbsp;&amp; Rubber Company has caused this First Amendment to the Plan to be executed this 31st day of
May, 2017. </P> <P STYLE="font-size:24pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt">


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<TD WIDTH="69%"></TD>

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<TD WIDTH="17%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3" NOWRAP>COOPER TIRE&nbsp;&amp; RUBBER COMPANY</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="49"></TD>
<TD HEIGHT="49" COLSPAN="2"></TD>
<TD HEIGHT="49" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">&nbsp;&nbsp;&nbsp;&nbsp;/s/ John J. Bollman</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="19"></TD>
<TD HEIGHT="19" COLSPAN="2"></TD>
<TD HEIGHT="19" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">Senior Vice President and</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">Chief Human Resources Officer</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">2 </P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>7
<FILENAME>d465252dex993.htm
<DESCRIPTION>EX-99.3
<TEXT>
<HTML><HEAD>
<TITLE>EX-99.3</TITLE>
</HEAD>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.3 </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>SECOND AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (FINDLAY) </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)</U>
</B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the terms of
Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated effective as of January&nbsp;1, 2015 and herein referred to as the &#147;Plan&#148;), is
amended as provided herein. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>WITNESSETH </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Company desires to amend the Plan to provide for disability claims procedures in compliance with certain Department of
Labor Regulations, which are effective on April&nbsp;1, 2018; and </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">WHEREAS, this Second Amendment is administrative in nature in
that it is required for compliance with Department of Labor Regulations and involves no substantive changes to the Plan; and </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Benefit Plan Administrative Committee has reviewed this Second Amendment and has approved its adoption by an officer of the
Company. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">NOW THEREFORE, effective as of April&nbsp;1, 2018, Section&nbsp;11.6 of the Plan is hereby amended and restated in its
entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL"><B>&#147;11.6&nbsp;&nbsp;&nbsp;&nbsp;Disability Claims Procedures </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; margin-right:7%; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">Any adverse benefit determination made by the Committee with respect to any Participant who was
determined to be Totally and Permanently Disabled under the definition of Totally and Permanently Disabled in effect prior to January&nbsp;1, 2010 (as described in the Protected Benefit Addendum), shall be subject to the Department of Labor claims
procedures for disability claims described in DOL Regulation <FONT STYLE="white-space:nowrap">Section&nbsp;2560.503-1,</FONT> as amended for claims filed on or after April&nbsp;1, 2018.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-right:7%; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, Cooper Tire&nbsp;&amp; Rubber Company has caused this Second Amendment to the Plan to be executed
this 29th day of March, 2018. </P> <P STYLE="font-size:30pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:11pt">


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<TD WIDTH="9%"></TD>

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<TD WIDTH="1%"></TD>

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<TD WIDTH="72%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="15%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:11pt">
<TD VALIGN="top" COLSPAN="5" NOWRAP>COOPER TIRE&nbsp;&amp; RUBBER COMPANY</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="24"></TD>
<TD HEIGHT="24" COLSPAN="4"></TD>
<TD HEIGHT="24" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:11pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:-1.00em; font-size:11pt; font-family:ARIAL">&nbsp;/s/ John J. Bollman</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="19" COLSPAN="3"></TD>
<TD HEIGHT="19" COLSPAN="2"></TD>
<TD HEIGHT="19" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:11pt">
<TD VALIGN="top" COLSPAN="3">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:ARIAL">Senior Vice President and</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:11pt">
<TD COLSPAN="3" VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:11pt; font-family:ARIAL">Chief Human Resources Officer</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
</TABLE></DIV>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>8
<FILENAME>d465252dex994.htm
<DESCRIPTION>EX-99.4
<TEXT>
<HTML><HEAD>
<TITLE>EX-99.4</TITLE>
</HEAD>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.4 </B></P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>THIRD AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (FINDLAY) </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)
</U></B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the terms of
Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated effective as of January&nbsp;1, 2015) (the &#147;Plan&#148;), the Plan is amended as
provided herein. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>WITNESSETH </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Compensation Committee desires to amend the Plan to provide that any cash dividends paid on Cooper Tire Securities on or
after January&nbsp;1, 2019 will be invested in the same manner provided under the Plan for the investment of Contributions to the Plan; and </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Compensation Committee has reviewed this Third Amendment, and has approved its adoption by an officer of the Company. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">NOW THEREFORE, Subsection (e)&nbsp;of Section&nbsp;5.2 of the Plan is amended and restated to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;Dividends on Cooper Tire Securities held in the Account of a Participant, Beneficiary or Alternate Payee will
be administered as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;<U>Stock Dividend</U>. In the event of any stock dividend or any stock
split, such dividend or split shall be credited to the Accounts based on the number of shares of Cooper Tire Securities credited to each Account as of the payable date of such dividend or split. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;<U>Cash Dividends</U>. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp;<U>Paid Before January</U><U></U><U>&nbsp;1, 2019</U>. Cash dividends paid on shares of
Cooper Tire Securities credited to an Account as of the record date of such dividend and paid prior to January&nbsp;1, 2019 will be either: (A)&nbsp;added to the balance of the Account and reinvested in Cooper Tire Securities; or (B)&nbsp;paid to
the Participant, Beneficiary or Alternate Payee if so elected under the procedures outlined in this paragraph. An election hereunder must be made in such manner and in accordance with such rules as may be prescribed for this purpose by the Plan
Administrator. In the absence of an affirmative election, any cash dividends will be added to the Account and reinvested in Cooper Tire Securities. To the extent so prescribed by the Plan Administrator, an election hereunder will be
</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">
&#147;evergreen&#148; &#150; that is, it will continue to apply until changed by the Participant, Beneficiary or Alternate Payee. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp;<U>Paid on or After January</U><U></U><U>&nbsp;1, 2019</U>. Cash dividends paid on shares of
Cooper Tire Securities credited to an Account as of the record date of such dividend, and paid on or after January&nbsp;1, 2019, are not invested under paragraph (A), but will be invested in the same manner provided under Section&nbsp;5.1 for the
investment of Contributions to the Plan. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, Cooper Tire&nbsp;&amp; Rubber Company has caused this Third Amendment
to the Plan to be executed this 25th day of October, 2018. </P> <P STYLE="font-size:14pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">COOPER TIRE&nbsp;&amp; RUBBER COMPANY</TD></TR>
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<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">&nbsp;&nbsp;/s/ John J. Bollman</P></TD></TR>
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<TD VALIGN="top">Title:&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">Senior Vice President and</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">Chief Human Resources Officer</P></TD></TR>
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<TYPE>EX-99.5
<SEQUENCE>9
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.5 </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>FOURTH AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (FINDLAY) </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)
</U></B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the
terms of Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated effective as of January&nbsp;1, 2015) (the &#147;Plan&#148;),
Section&nbsp;6.5(c)(ii) of the Plan is amended and restated to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No
withdrawal shall be allowed which is not necessary to satisfy such immediate and heavy financial need. Such withdrawal shall be deemed necessary only if all of the following requirements are met: (A)&nbsp;the distribution is not in excess of the
amount of the immediate and heavy financial need (including amounts necessary to pay any Federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution); (B) the Participant has obtained all distributions,
other than hardship distributions, and all <FONT STYLE="white-space:nowrap">non-taxable</FONT> loans currently available under all plans maintained by the Employer; and (C)&nbsp;the Plan, and all other plans maintained by the Employer, provide that
the Participant&#146;s elective contributions and participant contributions will be suspended for at least six months after receipt of the hardship distribution. Notwithstanding the foregoing, for any withdrawal request made on or after
January&nbsp;1, 2020: (A) there is no requirement that the Participant must obtain available loans under any plan maintained by the Employer; (B)&nbsp;there is no requirement that the Participant must suspend elective contributions for any period of
time after the withdrawal; and (C)&nbsp;the Participant must represent that the amount of the withdrawal does not exceed the amount necessary to satisfy the immediate and heavy financial need, and that the Participant has insufficient cash or other
liquid assets reasonably available to satisfy the need. In addition, effective January&nbsp;1, 2020 all suspensions of elective contributions due to prior withdrawals are discontinued under the Plan. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, this Fourth Amendment to the Plan is to be executed this December21, 2021, but is effective as of January&nbsp;1,
2020. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">COOPER TIRE&nbsp;&amp; RUBBER COMPANY</TD></TR>
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<TD VALIGN="top">By:</TD>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">&nbsp;&nbsp;&nbsp;&nbsp;/s/ Jack Jay McCracken</P></TD></TR>
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<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">VP, Assistant General Counsel&nbsp;&amp;</P></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">Assistant Secretary</P></TD></TR>
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<TYPE>EX-99.6
<SEQUENCE>10
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.6 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>FIFTH AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (FINDLAY) </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January 1, 2015)</U> </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the terms of
Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) (as amended and restated effective as of January 1, 2015) (the &#147;Plan&#148;), the Plan is amended as provided
herein. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, new paragraph D. is added at the end of the
Introduction to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;D.&nbsp;&nbsp;&nbsp;&nbsp;Plan Sponsor. </B>Plan Sponsor. The plan
sponsor of the Plan (&#147;Plan Sponsor&#148;) is Cooper Tire&nbsp;&amp; Rubber Company. Upon the conversion of Cooper Tire&nbsp;&amp; Rubber Company to a Delaware limited liability company on or about November&nbsp;24, 2022, the name of the Plan
Sponsor shall be &#147;Cooper Tire&nbsp;&amp; Rubber Company LLC.&#148; If at any time, Cooper Tire&nbsp;&amp; Rubber Company LLC ceases to exist as a legal entity, the Plan Sponsor shall be The Goodyear Tire&nbsp;&amp; Rubber Company. Upon any such
change in Plan Sponsor, the Plan provisions affecting governance shall be interpreted such that prior references to Cooper Tire&nbsp;&amp; Rubber Company shall mean The Goodyear Tire&nbsp;&amp; Rubber Company. Such provisions include, but are not
limited to, the Plan definitions of Board of Directors, Committee, Controlled Group, Employer, Named Fiduciary and Plan Administrator.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, Section&nbsp;1.10 of the Plan is amended and restated in
its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.10 Board of Directors </B>means the Board of Directors of the Plan Sponsor as the
same may be constituted from time to time.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022,
Section&nbsp;1.15 of the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.15 Committee </B>means the
Administrative Committee (previously known as the Cooper Tire&nbsp;&amp; Rubber Company Benefit Plans Administrative Committee), or any successor committee appointed by the Plan Sponsor, or its delegate. Any reference to the former Cooper
Tire&nbsp;&amp; Rubber Company Benefit Plans Administrative Committee herein shall be deemed to be a reference to the Administrative Committee.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective June&nbsp;7, 2021, Section&nbsp;1.20 of the Plan is amended and restated
in its entirety to read as follows: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.20&nbsp;&nbsp; Company Stock </B>means common stock of The Goodyear
Tire&nbsp;&amp; Rubber Company. Prior to June&nbsp;7, 2021, &#147;Company Stock&#148; meant any security issued by Cooper Tire&nbsp;&amp; Rubber Company which meets the requirements of Code Section&nbsp;409(1) and ERISA Section&nbsp;407(d)(S) and is
referred to herein as &#147;Cooper Tire Securities&#148;.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective
February&nbsp;24, 2023, Section&nbsp;1.21 of the Plan is amended and restated in its entirety to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.21&nbsp;&nbsp; Company Stock Fund </B>means the Investment Fund established in accordance with the provisions of
Section&nbsp;5.4.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(6)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2023, the first sentence of
Section&nbsp;1.37 of the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.37&nbsp;&nbsp; Employer
</B>means The Goodyear Tire&nbsp;&amp; Rubber Company; provided that before January 1, 2023, references to Employer meant Cooper Tire&nbsp;&amp; Rubber Company.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(7)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, Section&nbsp;1.49 of the Plan is amended and restated in
its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.49 &nbsp;&nbsp;Insurer </B>means the insurance company or companies named by
(i)&nbsp;the Plan Sponsor or (ii)&nbsp;the Trustee in its discretion or as directed under the Trust Agreement.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(8)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, Section&nbsp;1.58 of the Plan is amended and restated in
its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.58&nbsp;&nbsp; Named Fiduciary </B>means each of the Administrative Committee and the
Investment Committee, as established on November 17, 2021, or any successor to one or both of such committees appointed by the Plan Sponsor, or its delegate.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(9)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2022, Section&nbsp;1.72 of the Plan is amended and
restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.72&nbsp;&nbsp; Plan Administrator </B>means the Plan Sponsor.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(10)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2020, Section&nbsp;1.84 of the Plan is amended and
restated to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.84 Required Beginning Date </B>means, for a Participant who is a <FONT
STYLE="white-space:nowrap">5-percent</FONT> Owner, April&nbsp;1 of the calendar year following the calendar year in which he attains age <FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB
STYLE="vertical-align:bottom">2</SUB>. Required Beginning Date means, for any Participant who is not a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner, April&nbsp;1 of the calendar year following the later of: </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">2 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:7%; text-indent:5%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;the calendar year in which he attains age
<FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> for Participants who attain age
<FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> prior to January&nbsp;1, 2020; or the calendar year in which he attains age 72 for Participants who attain age <FONT
STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> on or after January&nbsp;1, 2020; and </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:5%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;the calendar year in which the Participant terminates employment. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(11)&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2022, the first sentence of Section&nbsp;1.92 of the Plan shall be amended and
restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.92 Trust Agreement </B>means an agreement or agreements of trust
established for the purpose of holding and distributing the Trust Fund under the provisions of the Plan.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(12)&nbsp;&nbsp;&nbsp;&nbsp;Effective February&nbsp;10, 2023, new Section&nbsp;1.98 of the Plan is added at the end of Article 1 to
read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.98 Independent Fiduciary </B>means a fiduciary appointed pursuant to Section&nbsp;11.l(c)(i) on
behalf of the Company as Named Fiduciary and Plan Administrator to be the sole investment manager and Named Fiduciary of the Company Stock Fund.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(13)&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2022, new Section&nbsp;1.99 of the Plan is added at the end of Article 1 to read
as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.99 Investment Committee </B>means the Investment Committee (previously known as the Cooper Tire&nbsp;&amp;
Rubber Company Benefit Plans Administrative Committee), or any successor committee appointed by the Plan Sponsor, or its delegate. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(14) &nbsp;&nbsp;&nbsp;&nbsp;Effective February&nbsp;10, 2023, Article 5 of the Plan is amended and restated in its entirety to read
as follows: </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL" ALIGN="center"><B>&#147;ARTICLE 5 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL" ALIGN="center"><B>INVESTMENTS </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:7%; font-size:10pt; font-family:ARIAL" ALIGN="justify"><B>5.1
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investment of Contributions </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;The
handling of Contributions and Plan assets is governed by the provisions of the Trust Agreement and any other relevant document, such as an Annuity Contract (for the purposes of this paragraph alone, the Trust Agreement and such other documents will
each be referred to as a &#147;document&#148; or collectively as the &#147;documents&#148;), duly entered into by or with regard to the Plan that governs such matters. To the extent permitted by the documents, the parties named below shall direct
the Contributions for investment in any of the investment options available to the Plan under or through the documents, and may request the transfer of amounts resulting from those Contributions between such investment options. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">3 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;The Participant shall direct the
investment of all Elective Deferral Contributions, Company Contributions, Restricted Access Company Contributions and Rollover Contributions, and the transfer of amounts resulting from those Contributions. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:19%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;If a Participant has provided investment direction for all or certain specific Contributions made to his
Account, such Contributions shall be invested in accordance with such direction to the extent possible. If an investment option selected by the Participant in that investment direction is no longer available and a new investment option is not
selected by the Participant (in lieu of the one that is no longer available) by the deadline set by a fiduciary of the Plan (or by the date the investment option is no longer available), all amounts currently held in the investment option that is no
longer available and future Contributions directed to such investment option by the Participant (and made after such deadline or date) shall be invested in the appropriate default investment option. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:19%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;To the extent that a Participant who has the ability to provide Investment direction (either on an ongoing
basis or in response to a notice from a fiduciary of the Plan) fails to give timely investment direction, the amount in the Participant&#146;s Account for which no investment direction is received shall be invested in the appropriate default
investment option. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:19%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp;A Participant may not direct the investment of all or any portion of his Account
in collectibles. Collectibles mean any work of art, rug or antique, metal or gem, stamp or coin, alcoholic beverage, or other tangible personal property specified by the Secretary of the Treasury. However, certain coins and bullion as provided in
Code Section&nbsp;408(m)(3) shall not be considered collectibles. </P> <P STYLE="margin-top:30pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>5.2 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Company
Stock Fund. </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The Plan no longer maintains an ESOP component and no portion of any Participant&#146;s Account
is intended to primarily be invested in Company Stock, or prior to June&nbsp;7, 2021, Cooper Tire Securities. Amounts previously invested in the Company Stock Fund, shall remain invested in the Company Stock Fund until transferred to another
investment option by the Participant&#146;s direction in accordance with Section&nbsp;5.1. Even though the Plan no longer maintains an ESOP component, the provisions below continue to govern the portion of a Participant&#146;s Account invested in
Company Stock: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;As provided in Section&nbsp;7.3, a Participant may elect to receive a
distribution in kind of any portion of the Participant&#146;s Account held in the Company Stock Fund. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">4 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s
Account held in the Company Stock Fund shall be distributed in accordance with Article 6, but no later than the date required under Code Section&nbsp;409(0). </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the Company Stock Fund shall be
subject to diversification through the Participant&#146;s investment direction authority under Section&nbsp;5.1. </P> <P STYLE="margin-top:30pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>5.4
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Company Stock Fund and Suspense Fund. </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The Company shall
direct the establishment and maintenance of a Company Stock Fund to which shall be allocated Elective Deferral Contributions, Company Contributions, Rollover Contributions and Restricted Access Company Contributions made by or on behalf of a
Participant that such Participant elects to have allocated to the Company Stock Fund. The assets of the Company Stock Fund shall be invested by the Trustee exclusively in Company Stock. A portion of the assets of the Company Stock Fund (3% to 6%)
may, at the direction of the Independent Fiduciary, be invested in cash or interest-bearing common, commingled, group, or collective trust funds maintained by the Trustee exclusively for the short-term investment of assets of tax qualified benefit
plans to facilitate daily operations, including transfers from the Company Stock Fund and cash withdrawals requested by participants. The Trustee may purchase shares of Company Stock on the open market through a national securities exchange or in
the <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">over-the-counter</FONT></FONT> market through a broker-dealer which is a member of the National Association of Securities Dealers. In addition, the Trustee may purchase shares of
Company Stock from the Company in accordance with the requirements of Section&nbsp;408 of the Act. The Company Stock Fund shall be held and administered as a separate Investment Fund. The interest of each Participant, Former Participant, or
Beneficiary under the Plan in the Company Stock Fund shall be an undivided interest. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The provisions of this
paragraph shall apply to any investment in the Company Stock Fund as long as the Company Stock is publicly traded or treated as publicly traded under Section&nbsp;401(a)(35) of the Code. Notwithstanding any other provision of the Plan to the
contrary, a Participant whose accounts are invested, to any extent, in the Company Stock Fund shall be permitted to divest such investment and <FONT STYLE="white-space:nowrap">re-invest</FONT> such accounts in other Investment Funds provided under
the Plan. The Plan shall offer at least three Investment Fund options as alternatives to the Company Stock Fund. Each such alternative Investment Fund shall be diversified and shall have materially different risk and return characteristics. The
Company shall notify each eligible Participant of his diversification rights no later than 30 days prior to the date he is first eligible to divest his investment in the Company Stock Fund, which shall describe the importance of diversifying the
investment of retirement assets. The Plan shall not be treated as meeting the requirements of this paragraph if the Plan imposes any restrictions or conditions on investment in the Company Stock Fund that do not also apply to investment in the other
Investment Funds. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">5 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The Company Stock Fund is intended to afford participants at all
times an opportunity to invest in the Company, and therefore the Company Stock Fund is an integral part of the design structure of the Plan and shall be maintained as a feature of the Plan. Except for cash or other short-term investments necessary,
as determined by the Independent Fiduciary to facilitate daily operations, including transfers from the Company Stock Fund and cash withdrawals requested by participants, the Company Stock Fund will be invested exclusively in Company Stock without
regard to the diversification of assets. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; font-size:11pt; font-family:ARIAL" ALIGN="justify"><B>5.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Independent Fiduciary. </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;The Independent Fiduciary will have the exclusive authority, responsibility and control with respect to
the management and disposition of the Company Stock Fund, and shall have no authority, responsibility or control with respect to the administration of the Plan or the management of any Investment Fund other than the Company Stock Fund. The
Independent Fiduciary will at all times have the exclusive fiduciary authority and responsibility, in its sole discretion, to determine whether continuing the Company Stock Fund as an investment option in accordance with the terms of the Plan is
prudent under ERISA (either with respect to continuing to permit new investment in the Company Stock Fund, continuing to hold Company Stock, or both). The Independent Fiduciary shall, to the fullest extent permitted by ERISA, take into account,
among other factors, the design of the Plan regarding the Company Stock Fund (including but not limited to Section&nbsp;5.4), the availability of other investment options under the Plan, and the ability of Plan participants to construct a
diversified portfolio of investments consistent with their individual desired level of risk and return. In exercising its authority and responsibility, to exercise the following powers with respect to the Company Stock Fund, subject to
Section&nbsp;5.S(b): </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;to restrict the investment of new participant or employer contributions in the
Company Stock Fund; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;to restrict the transfer of participant account balances into the Company Stock
Fund; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp;in connection with a determination that holding Company Stock is no longer prudent under ERISA,
to eliminate the Company Stock Fund as an investment option under the Plan and to sell or otherwise dispose of all of the Company Stock held in the Company Stock Fund; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp;to restrict the transfer of participant account balances out of the Company Stock Fund during any period in
which the Independent Fiduciary is directing the sale or other disposition of the Company Stock in the Company Stock Fund; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(v)&nbsp;&nbsp;&nbsp;&nbsp;to designate an alternative investment fund available under the Plan for the temporary investment of any
proceeds from any sale or other </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">6 </P>

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disposition of Company Stock pending participant directions to the trustee of the Plan with respect to the investment of such proceeds; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(vi)&nbsp;&nbsp;&nbsp;&nbsp; to manage the liquidity needs of the Company Stock Fund; and </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(vii)&nbsp;&nbsp;&nbsp;&nbsp; to instruct the Trustee with respect to the foregoing matters. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;In exercising the powers set forth in Section&nbsp;5.S(a), the Independent Fiduciary will
take into account the purpose of the Company Stock Fund set forth in Section 5.4 to the fullest extent permitted by ERISA. It is the Company&#146;s intent and expectation that the Independent Fiduciary will maintain the Company Stock Fund as an
integral part of the design structure of the Plan, as determined by the Company in its capacity as settler. It is therefore the intent of the Company as settler that the Company Stock Fund shall be maintained as a feature of the Plan in accordance
with Section&nbsp;5.4 to the maximum extent consistent with applicable law. The exercise of any powers granted to the Independent Fiduciary pursuant to the Plan shall not require any further amendment of the Plan prior to the initiation of the
exercise of any such duty. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;The Independent Fiduciary may communicate with Participants
from time to time concerning investment in the Company Stock Fund to the extent the Independent Fiduciary reasonably determines necessary or desirable in the discharge of the Independent Fiduciary&#146;s authority and responsibility under the Plan.
In addition, the Independent Fiduciary shall have the authority to instruct the Trustee with respect to the matters set forth in Section&nbsp;5.S(a). </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;Neither the Company nor the Investment Committee will have any authority to direct the
Trustee with respect to the powers set forth in (a)&nbsp;above, which will be subject at all times to the sole authority, responsibility and control of the Independent Fiduciary in accordance with the terms of this Section S.S. The Investment
Committee shall have the exclusive power and duty to monitor the Independent Fiduciary to assure that it continues to have the qualifications, capacity and personnel to discharge its obligations under the Plan. The Independent Fiduciary may be
removed or replaced by the Investment Committee. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>5.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Voting Company Stock.
</B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">All voting rights on Company Stock held in the Company Stock Fund shall be exercised by the Trustee only as
directed by Participants, Inactive Participants, and Beneficiaries acting in their capacity as &#147;Named Fiduciaries&#148; (as defined in Section&nbsp;402 of the Act). At least 30 days prior to each annual or special meeting of its shareholders,
the Company shall cause to be sent to each Participant, and to each Inactive Participant and Beneficiary, a copy of the proxy solicitation material therefore, together with a form requesting that each such Participant, Inactive Participant, or
Beneficiary give to the Trustee or proxy solicitation and tabulation agent his confidential instructions with respect to the manner in which his proportionate </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">7 </P>

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interest in the Company Stock held in the Company Stock Fund shall be voted by the Trustee. The materials furnished to Participants, Inactive Participants, and Beneficiaries shall include a
notice from the Trustee that the Trustee will not vote any Company Stock with respect to which timely instructions are not received by the Trustee. Upon timely receipt of such instructions, the Trustee (after combining votes of fractional shares to
give effect to the greatest extent to the instructions received) shall vote the Company Stock as instructed. If voting instructions with respect to any Company Stock are not timely received by the Trustee for a particular shareholder&#146;s meeting,
such Company Stock shall not be voted. Instructions received from individual Participants, Inactive Participants, and Beneficiaries by the Trustee shall be held in the strictest confidence and shall not be divulged or released to any person,
including officers or employees of the Company.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(15)&nbsp;&nbsp;&nbsp;&nbsp; Effective January 1, 2023, Section&nbsp;6.3(a)
is amended by the deletion of the second paragraph regarding distributions of Restricted Access Company Contributions equal to or in excess of $10,000 in its entirety. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(16)&nbsp;&nbsp;&nbsp;&nbsp; Effective January&nbsp;1, 2023, Section&nbsp;7.1 of the Plan is amended and restated in its entirety to
read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;Application. </B>The provisions of this Article shall apply to the Participant&#146;s Vested Account
resulting from Contributions, including Restricted Access Company Contributions.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(17)&nbsp;&nbsp;&nbsp;&nbsp;Effective
January&nbsp;1, 2023, Article 8 of the Plan - Forms of Payment - Restricted Access Company Contributions is hereby deleted in its entirety. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(18)&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2020, Sections 9.2(b)(ii)(A) and 9.2(b)(ii)(B) of the Plan are amended and
restated in their entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">&#147;(A)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s
surviving spouse is the Participant&#146;s sole Designated Beneficiary, distributions to the surviving spouse will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, or by
December&nbsp;31 of the calendar year in which the Participant would have attained age 72, if later, except to the extent that an election is made to receive distributions in accordance with the <FONT STYLE="white-space:nowrap">10-year</FONT> rule
under (e)&nbsp;below. Under the <FONT STYLE="white-space:nowrap">10-year</FONT> rule, the Participant&#146;s entire interest will be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the tenth anniversary
of the Participant&#146;s death. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is not
the Participant&#146;s sole Designated Beneficiary, distributions to the Designated Beneficiary will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, except to the extent that an
election is made to receive distributions in accordance with the <FONT STYLE="white-space:nowrap">10-year</FONT> rule under (e)&nbsp;below. Under the <FONT STYLE="white-space:nowrap">10-year</FONT> rule, the Participant&#146;s entire interest will
be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the tenth anniversary of the Participant&#146;s death.&#148; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">8 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(19)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2020, Section&nbsp;9.2(d)(ii)(A) of
the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">&#147;(A)&nbsp;&nbsp;&nbsp;&nbsp;
<U>Participant Survived by Designated Beneficiary</U>. If the Participant dies before the date distributions begin and there is a Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar Year after the year
of the Participant&#146;s death is the quotient obtained by dividing the Participant&#146;s Account Balance by the remaining Life Expectancy of the Participant&#146;s Designated Beneficiary, determined as provided in (d)(i) above, except to the
extent that an election is made to receive distributions in accordance with the <FONT STYLE="white-space:nowrap">10-year</FONT> rule under (e)&nbsp;below. Under the <FONT STYLE="white-space:nowrap">10-year</FONT> rule, the Participant&#146;s entire
interest will be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the tenth anniversary of the Participant&#146;s death.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(20)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2020, Section&nbsp;9.2(e) of the Plan is amended and restated in its entirety to read
as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">&#147;(e)&nbsp;&nbsp;&nbsp;&nbsp; <U>Election of <FONT STYLE="white-space:nowrap">10-year</FONT>
Rule</U>. Participants or Beneficiaries may elect on an individual basis whether the <FONT STYLE="white-space:nowrap">10-year</FONT> rule in (b)(ii) and (d)(ii) above applies to distributions after the death of a Participant who has a Designated
Beneficiary. The election must be made no later than the earlier of September&nbsp;30 of the calendar year in which the distribution would be required to begin under (b)(ii) above if no such election is made, or by September&nbsp;30 of the calendar
year which contains the tenth anniversary of the Participant&#146;s (or, if applicable, surviving spouse&#146;s) death.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(21)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2020, new Section&nbsp;9.3 of the Plan is added at the end of Article 9 to read as
follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;9.3&nbsp;&nbsp;&nbsp;&nbsp;Waiver of Required Minimum Distributions in 2020 </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">Notwithstanding anything in the Plan to the contrary, a Participant or designated beneficiary who would have been
required to receive a required minimum distribution for 2020 but for the enactment of Code Section&nbsp;401(a)(9)(1) will not receive those distributions for 2020 unless the Participant or designated beneficiary chooses to receive such
distributions. For purposes of this Article 9, 2020 will not be counted when determining the fifth anniversary of the Participant&#146;s death. Any required minimum distribution received for the 2020 calendar year may be rolled over to an Eligible
Retirement Plan within the time period permitted by law.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(22)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, Sections
11.l(a) and (b)&nbsp;of the Plan are hereby amended and restated in their entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;11.1
Administration </B></P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">9 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:7%; text-indent:4%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be administered by the Plan
Sponsor and some functions of the Plan Sponsor may be delegated to the Administrative Committee. The Board shall establish the Administrative Committee and designate three members of the Administrative Committee as identified by their title. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:4%; font-size:10pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;In performing its administrative functions, the Administrative Committee shall act pursuant
to authority delegated by the Plan Sponsor pursuant to the Administrative Committee Charter.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(23) Section&nbsp;11.l(c)(i)
of the Plan is amended by the addition of the end thereof: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL">&#147;The Company, by action of its Board of Directors, may appoint additional named
fiduciaries of the Plan, including the Independent Fiduciary.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(24)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022,
Section&nbsp;11.5 of the Plan is hereby amended by changing references to the &#147;Committee&#148; to the &#147;Administrative Committee.&#148; </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL">IN WITNESS WHEREOF, this Fifth Amendment to the Plan is to be executed this 16th day of November, 2022, but unless provided otherwise is effective as
of January 1, 2022. </P> <P STYLE="font-size:14pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">COOPER TIRE&nbsp;&amp; RUBBER COMPANY</P></TD></TR>
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<TD HEIGHT="40" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">By:</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">/s/ Christina L. Zamarro</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="40"></TD>
<TD HEIGHT="40" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">Title:</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">Vice President&nbsp;&amp; Treasurer</P></TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center">10 </P>

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<TYPE>EX-99.7
<SEQUENCE>11
<FILENAME>d465252dex997.htm
<DESCRIPTION>EX-99.7
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.7 </B></P> <P STYLE="font-size:120pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:95pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>PRE-TAX SAVINGS PLAN </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>(TEXARKANA) </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>(AS AMENDED AND RESTATED EFFECTIVE AS OF JANUARY 1, 2015) </B></P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>TABLE OF CONTENTS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Page</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">INTRODUCTION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 1 DEFINITIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Active Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ADP</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ADP Test</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.5.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Alternate Payee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.6.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Annual Additions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.7.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Annuity Contract</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.8.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Annuity Starting Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.9.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Beneficiary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.10.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Board of Directors</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.11.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Catch-Up Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.12.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Chairman</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.13.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Claimant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.14.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Code</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.15.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.16.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.17.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.18.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.19.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Controlled Group</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.20.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cooper Tire Securities</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.21.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cooper Tire Securities Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.22.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Deferral Percentage</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.23.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Designated Beneficiary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.24.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Differential Wage Payments</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.25.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Direct Rollover</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.26.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distributee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.27.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distribution Calendar Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.28.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Effective Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">16</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.29.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Deferral Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">16</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.30.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">16</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.31.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligibility Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">17</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.32.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.33.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.34.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Retirement Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.35.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Rollover Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.36.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.37.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">20</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.38.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">20</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">i </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">


<TR>

<TD WIDTH="5%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="91%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.39.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employment Commencement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.40.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Entry Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.41.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ERISA</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.42.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Excess Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.43.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Excess Elective Deferrals</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.44.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>5-percent Owner</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">22</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.45.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>415 Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">22</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.46.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Highly Compensated Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">25</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.47.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Hour of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">26</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.48.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Inactive Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">26</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.49.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Insurer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">27</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.50.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investment Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">27</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.51.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investment Manager</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">27</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.52.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Leased Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">28</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.53.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Life Expectancy</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.54.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limitation Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.55.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Mandatory Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.56.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Matching Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.57.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Maximum Annual Addition</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.58.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Named Fiduciary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.59.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Non-highly Compensated Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.60.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Form</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.61.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Retirement Age</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.62.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Retirement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.63.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Parental Absence</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.64.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.65.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.66.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant&#146;s Account Balance</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.67.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant&#146;s Predecessor Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">32</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.68.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Period of Military Duty</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">32</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.69.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Period of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">32</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.70.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Period of Severance</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">32</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.71.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.72.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Administrator</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.73.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.74.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.75.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Predecessor Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.76.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Pre-tax Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.77.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Joint and Survivor Annuity</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.78.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Matching Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">34</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.79.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">34</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.80.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Non-elective Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">34</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.81.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Preretirement Survivor Annuity</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">34</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.82.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Reservist Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">35</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">ii </P>

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<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
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<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">


<TR>

<TD WIDTH="5%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="91%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.83.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Re-entry Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">35</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.84.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Beginning Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">35</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.85.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Access Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">35</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.86.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retirement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">35</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.87.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">36</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.88.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Roth Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">36</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.89.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Severance Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">36</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.90.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Severance from Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">36</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.91.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Totally and Permanently Disabled</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.92.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.93.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.94.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trustee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.95.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Valuation Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.96.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Vested Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">38</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">1.97.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Year of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">38</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 2 PARTICIPATION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">2.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Active Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">2.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Inactive Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">2.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cessation of Participation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 3 CONTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">41</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Deferral Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">41</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">43</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restricted Access Company Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">43</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Rules Regarding Employer Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">43</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">3.5.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">44</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 4 LIMITATIONS ON CONTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">46</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">4.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Excess Contributions and Deferrals</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">46</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">4.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limit on Annual Additions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">51</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 5 INVESTMENTS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">54</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">5.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investment of Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">54</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">5.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Cooper Tire Securities</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">55</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 6 WITHDRAWALS AND DISTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retirement Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Death Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Vested Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>When Benefits Start</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">59</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.5.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">61</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.6.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Loans to Participants</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">62</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.7.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distributions Under Qualified Domestic Relations Order</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">68</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">6.8.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Small Amounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">69</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 7 FORMS OF PAYMENT</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">71</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">71</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Automatic Form of Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">71</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Optional forms of Distribution for Retirement Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">71</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">iii </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">


<TR>

<TD WIDTH="5%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="89%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Election Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">72</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.5.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Notice Requirements</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">74</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">7.6.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Direct Rollovers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">74</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 8 FORMS OF PAYMENT &#150; RESTRICTED ACCESS COMPANY CONTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">76</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">76</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Automatic Forms of Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">76</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Optional Forms of Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">77</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Election Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">77</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">8.5.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Notice Requirements</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">81</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 9 REQUIRED MINIMUM DISTRIBUTIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">84</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">9.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">84</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">9.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Minimum Distributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">84</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 10 AMENDMENT AND TERMINATION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">89</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">10.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Amendment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">89</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">10.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Termination</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">91</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">10.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Mergers and Direct Transfers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">93</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 11 ADMINISTRATION</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">97</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Administration</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">97</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Expenses</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">99</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Records</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">100</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Information Available</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">100</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.5.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Claim Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">101</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.6.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Disability Claims Procedures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">103</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">11.7.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transaction Processing</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">108</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">ARTICLE 12 GENERAL PROVISIONS</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">110</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.1.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employment Status</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">110</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.2.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rights to Plan Assets</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">110</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.3.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Mistaken Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">110</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.4.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Nonalienation of Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">111</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.5.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Construction</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">111</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.6.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Legal Actions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">112</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.7.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Word Usage</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">112</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4"></TD>
<TD HEIGHT="4" COLSPAN="2"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">12.8.</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">112</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="3"></TD>
<TD HEIGHT="4" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:12pt; font-family:ARIAL">PROTECTED BENEFIT ADDENDUM</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">114</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">iv </P>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>INTRODUCTION </B></P>
<P STYLE="margin-top:30pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>A. &nbsp;&nbsp;Amendment and Restatement.</B> Cooper Tire&nbsp;&amp; Rubber Company hereby amends and restates the Cooper
Tire&nbsp;&amp; Rubber Company Pre-Tax Savings Plan (Texarkana), in its entirety, effective as of January&nbsp;1, 2015. This restated document is substituted in lieu of the prior document with the exception of any interim amendments and any model
amendments that have not been incorporated into this restatement. Such amendment(s) shall continue to apply to this restated Plan until such provisions are integrated into the Plan or such amendment(s) are superseded by another amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">This Plan includes the statutory, regulatory, and guidance changes specified in the 2014 Cumulative List of Changes in Plan
Qualification Requirements (2014 Cumulative List) contained in Internal Revenue Service Notice 2014-77 and the qualification requirements and guidance published before the issuance of such list. The provisions of this Plan apply as of the Effective
Date of the restatement unless otherwise specified. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The purpose of the Plan is to provide retirement and other benefits for
Participants and their respective beneficiaries. Except as otherwise provided in the Plan or by law, the assets of the Plan shall be held for the exclusive purpose of providing benefits to Participants and their beneficiaries and defraying
reasonable expenses of administering the Plan, and it shall be impossible for any part of the assets or income of the Plan to be used for, or diverted to, purposes other than such exclusive purposes. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">1</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">INTRODUCTION</TD></TR></TABLE>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>B. &nbsp;&nbsp;Background of Plan.</B> Cooper Tire&nbsp;&amp; Rubber Company
established the Plan effective March 17, 1999. The Plan was amended and restated as of January&nbsp;1, 2002 to establish an ESOP feature under the Plan </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">After the ESOP feature was added to the Plan, the Plan consisted of two components. One component of the Plan was intended to qualify as
a profit sharing plan under Code Section&nbsp;401(a) that included a qualified cash or deferred arrangement under Code Section&nbsp;401(k). This component of the Plan provided for participant-directed investments. The other component was intended to
qualify as a qualified stock bonus plan under Code Section&nbsp;401(a) and as an employee stock ownership plan (ESOP) under Code Section&nbsp;4975(e)(7). The ESOP component of the Plan was intended to primarily invest in common stock of the
Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Employer no longer makes contributions of its common stock to the Plan, and no portion of the Plan is intended to
primarily be invested in common stock of the Employer. The common stock of the Employer held by the Plan is maintained as an investment option in Participants&#146; Accounts, subject to the Participants&#146; right to diversify among other
investment options available under the Plan. The Plan is intended to comply with ERISA Section&nbsp;404(c) and to be a qualified plan under Code Section&nbsp;401(a). The underlying Trust is intended to be exempt from taxation under Code
Section&nbsp;501. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>C. &nbsp;&nbsp;Effective Date.</B> With the following exceptions, the terms and conditions of the Plan, as
provided herein, are effective as of January&nbsp;1, 2015: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Such other effective dates as are specified
in the Plan for particular provisions shall be applicable. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD WIDTH="31%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">INTRODUCTION</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise expressly stated herein, the applicable
provisions of the Plan, as it existed immediately prior to the Effective Date, shall govern the payment of any benefit which began prior to the Effective Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise required by law or expressly stated herein, the rights of any person whose employment
terminates or who retires on or before the Effective Date, including such person&#146;s eligibility for benefits and the time and form in which benefits, if any, will be paid, shall be determined under the terms of the prior document as in effect on
the date of his termination of employment or retirement, unless such person is thereafter re-employed and again becomes a Participant. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD WIDTH="31%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">3</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">INTRODUCTION</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ARTICLE 1 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>DEFINITIONS </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The following
words and phrases have the meaning indicated below, unless a different meaning is plainly required by the context. As used in the Plan, except when otherwise indicated by the context, the genders of pronouns and the singular and plural numbers of
terms shall be interchangeable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.1. &nbsp;&nbsp;Account </B>means the Participant&#146;s share of the Plan Fund. Separate accounting records
are kept for those parts of his Account resulting from: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Pre-tax Elective Deferral Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Company Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Restricted Access Company Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;Rollover Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;Cash dividends paid on shares of Cooper Tire Securities credited to the account maintained to reflect
Contributions (with a separate dividend source account for each such type of contributions) that are initially reinvested in Cooper Tire Securities at the election of the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant&#146;s Account shall be reduced by any distribution of his Vested Account. A Participant&#146;s Account shall participate in the earnings
credited, expenses charged, and any appreciation or depreciation of the Investment Fund. His Account is subject to any minimum guarantees applicable under the Annuity Contract or other investment arrangement and to any expenses associated therewith.
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.2. &nbsp;&nbsp;Active Participant</B> means an Eligible Employee who is actively participating in
the Plan according to the provisions in Section&nbsp;2.1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.3. &nbsp;&nbsp;ADP</B> means, for a specified group of Participants (either Highly
Compensated Employees or Non-highly Compensated Employees) for a Plan Year, the average (expressed as a percentage) of the Deferral Percentages of the Eligible Participants in the group. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.4. &nbsp;&nbsp;ADP Test </B>means the non-discrimination test described in Code Section&nbsp;401(k)(3) as provided for in Subsection 4.1(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.5. &nbsp;&nbsp;Alternate Payee </B>means any spouse, former spouse, child, or other dependent of a Participant who is recognized by a qualified
domestic relations order as having a right to receive all, or a portion of, the benefits payable under the Plan with respect to such Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.6. &nbsp;&nbsp;Annual Additions</B> mean the sum of the following amounts credited to a Participant&#146;s account for the Limitation Year: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp; employer contributions; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp; employee contributions; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp; forfeitures. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Annual Additions to a defined contribution plan, as defined in section 1.415(c)-1(a)(2)(i) of the regulations, shall also include the following: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;mandatory employee contributions, as defined in Code Section&nbsp;411(c)(2)(C) and section 1.411(c)-1(c)(4)
of the regulations, to a defined benefit plan; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;contributions allocated to any individual medical
benefit account, as defined in Code Section 415(l)(2), which is part of a pension or annuity plan maintained by the Employer; </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;amounts attributable to post retirement medical benefits,
allocated to the separate account of a key employee, as defined in Code Section&nbsp;419A(d)(3), under a welfare benefit fund, as defined in Code Section&nbsp;419(e), maintained by the Employer; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;annual additions under an annuity contract described in Code Section&nbsp;403(b); and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;allocations under a simplified employee pension. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.7. &nbsp;&nbsp;Annuity Contract</B> means the annuity contract or contracts into which the Trustee or the Employer enters with the Insurer for
guaranteed benefits, for the investment of Contributions in separate accounts, and for the payment of benefits under this Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.8.
&nbsp;&nbsp;Annuity Starting Date</B> means the first day of the first period for which an amount is payable to the Participant as an annuity or any other form. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.9. &nbsp;&nbsp;Beneficiary</B> means the person or persons named by a Participant to receive any benefits under the Plan when the Participant dies.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Each Participant may name a Beneficiary to receive any death benefit that may arise out of his
participation in the Plan. The Participant may change his Beneficiary from time to time. Unless a qualified election has been made, for purposes of distributing any death benefits before the Participant&#146;s Retirement Date, the Beneficiary of a
Participant who has a spouse shall be the Participant&#146;s spouse. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Spousal consent is needed to name
a Beneficiary other than the Participant&#146;s spouse. If the Participant names a Beneficiary other than his spouse, the spouse has the right to limit consent only to a specific Beneficiary. The spouse can relinquish such right. Such consent shall
be in writing. The spouse&#146;s consent shall be witnessed by a plan representative or </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">notary public. The spouse&#146;s consent must acknowledge the effect of the election, including that
the spouse had the right to limit consent only to a specific Beneficiary and that the relinquishment of such right was voluntary. Unless the consent of the spouse expressly permits designations by the Participant without a requirement of further
consent by the spouse, the spouse&#146;s consent must be limited to the Beneficiary or class of Beneficiaries named in the election. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Spousal consent is not required, however, if the Participant establishes to the satisfaction of the plan
representative that the consent of the spouse cannot be obtained because there is no spouse or the spouse cannot be located. A spouse&#146;s consent under this paragraph shall not be valid with respect to any other spouse. A Participant may revoke a
prior election without the consent of the spouse. Any new election will require a new spousal consent, unless the consent of the spouse expressly permits such election by the Participant without further consent by the spouse. A spouse&#146;s consent
may be revoked at any time within the Participant&#146;s election period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;It is the responsibility of
the Participant to give written notice to the Plan Administrator of the name of the Beneficiary on a form furnished for that purpose. The Plan Administrator shall maintain records of Beneficiary designations for Participants before their Retirement
Dates. However, the Plan Administrator may delegate to another party the responsibility of maintaining records of Beneficiary designations. In that event, the written designations made by Participants shall be filed with such other party. If a party
other than the Insurer maintains the records of Beneficiary designations and a Participant dies before his </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Retirement Date, such other party shall certify to the Insurer the Beneficiary designation on its
records for the Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;If there is no Beneficiary named or surviving when a Participant dies, the
Participant&#146;s Beneficiary shall be the Participant&#146;s surviving spouse, or where there is no surviving spouse, the executor or administrator of the Participant&#146;s estate for the benefit of the estate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.10. &nbsp;&nbsp;Board of Directors</B> means the Board of Directors of the Cooper Tire&nbsp;&amp; Rubber Company as the same may be constituted
from time to time. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.11. &nbsp;&nbsp;Catch-Up Contributions </B>mean Elective Deferral Contributions made to the Plan that are in excess of an
otherwise applicable Plan limit and that are made by Participants who are age 50 or older by the end of their taxable year. An otherwise applicable Plan limit is a limit in the Plan that applies to Elective Deferral Contributions without regard to
Catch-up Contributions, such as the limits on the Maximum Annual Additions, as described in Article 4, the dollar limitation on Elective Deferral Contributions under Code Section&nbsp;402(g) (not counting Catch-up Contributions), and the limit
imposed by the ADP Test. Catch-up Contributions are not subject to the limits on the Maximum Annual Additions, as described in Article 4, are not counted in the ADP Test. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Catch-up Contributions for a Participant for a taxable year may not exceed the dollar limit on Catch-up Contributions under Code
Section&nbsp;414(v)(2)(B)(i) for the taxable year. The dollar limit on Catch-up Contributions under Code Section&nbsp;414(v)(2)(B)(i) was $6,000 for taxable years beginning in 2015. After 2015, the limit is adjusted by the Secretary of the Treasury
for cost-of-living increases under Code Section&nbsp;414(v)(2)(C). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.12. &nbsp;&nbsp;Chairman </B>means the chairman of the Committee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.13. &nbsp;&nbsp;Claimant </B>means any person who makes a claim for Plan benefits under the claims procedures in Article 11. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.14. &nbsp;&nbsp;Code </B>means the Internal Revenue Code of 1986, as now in effect or as hereafter amended. All citations to Code sections are to
such sections as they may from time to time be amended or re-numbered. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.15. &nbsp;&nbsp;Committee</B> means the Cooper Tire&nbsp;&amp; Rubber
Company Benefit Plans Administrative Committee. The Committee is appointed by the Board of Directors, or its delegate. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.16. &nbsp;&nbsp;Company
Contributions</B> mean contributions made by the Employer to fund this Plan other than Elective Deferral Contributions and Restricted Access Company Contributions. Effective January&nbsp;1, 2012, Company Contributions ceased being made to the Plan.
As of January&nbsp;1, 2015, all Participants are 100 percent vested in Company Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.17. &nbsp;&nbsp;Compensation</B> means except
for purposes of Section&nbsp;4.2 (Limit on Annual Additions), the total earnings, except as modified in this definition, from the Employer during any specified period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;&#147;Earnings&#148; in this definition means wages, salaries, Differential Wage Payments, and fees for
professional services and other amounts received (without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the Plan to the extent that the amounts
are includible in gross income (including, but not limited to, commissions paid to salespersons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements
or other expense allowances </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">under a non-accountable plan (as described in section 1.62-2(c) of the regulations)), and excluding
the following: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;employee contributions (other than elective contributions described in Code
Section&nbsp;402(e)(3), 408(k)(6), 408(p)(2)(A)(i), or 457(b)) to a plan of deferred compensation (including a simplified employee pension described in Code Section&nbsp;408(k) or a simple retirement account described in Code Section&nbsp;408(p),
and whether or not qualified) to the extent such contributions are not includible in the Employee&#146;s gross income for the taxable year in which contributed, and any distributions (whether or not includible in gross income when distributed) from
a plan of deferred compensation (whether or not qualified); </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;amounts realized from the exercise of a
non-statutory stock option (that is, an option other than a statutory stock option as defined in section 1.421-1(b) of the regulations), or when restricted stock (or property) held by the Employee either becomes freely transferable or is no longer
subject to a substantial risk of forfeiture; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;amounts realized from the sale, exchange or other
disposition of stock acquired under a statutory stock option; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;other amounts that receive special tax
benefits, such as premiums for group-term life insurance (but only to the extent that the premiums are not includible in the gross income of the Employee and are not salary reduction amounts that are described in Code Section&nbsp;125); and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(v) &nbsp;&nbsp;&nbsp;&nbsp;other items of remuneration that are similar to any of the items listed in (i)&nbsp;through
(iv)&nbsp;above. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Except as provided herein, Compensation for a specified period is the Compensation actually paid or made available (or if earlier,
includible in gross income) during such period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Compensation for a specified period shall also include
Compensation paid by the later of 2-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after an Employee&#146;s Severance from Employment with the Employer maintaining the Plan or the end of the Plan Year
that includes the date of the Employee&#146;s Severance from Employment with the Employer maintaining the Plan, if (i)&nbsp;the payment is regular Compensation for services during the Employee&#146;s regular working hours, or Compensation for
services outside the Employee&#146;s regular working hours (such as overtime or </P>
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shift differential), commissions, bonuses, or other similar payments, and, absent a Severance from Employment, the payments would have been paid to the Employee while the Employee continued in
employment with the Employer; (ii)&nbsp;the payment is for unused accrued bona fide sick, vacation or other leave that the Employee would have been able to use if employment had continued; or (iii)&nbsp;the payment is received by the Employee
pursuant to a non-qualified unfunded deferred compensation plan and would have been paid at the same time if employment had continued, but only to the extent includible in gross income. Any payments not described above shall not be considered
Compensation if paid after Severance from Employment, even if they are paid by the later of 2-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after the date of Severance from Employment or the end of
the Plan Year that includes the date of Severance from Employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Back pay, within the meaning of
section 1.415(c)-2(g)(8) of the regulations, shall be treated as Compensation for the Plan Year to which the back pay relates to the extent the back pay represents wages and compensation that would otherwise be included in this definition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;Compensation paid or made available during a specified period shall include amounts that would otherwise be
included in Compensation, but for an election under Code Section&nbsp;125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;Compensation shall exclude reimbursements or other expense allowances, fringe benefits (cash and non-cash),
moving expenses, deferred compensation (other than elective contributions), and welfare benefits. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f)
&nbsp;&nbsp;&nbsp;&nbsp;Compensation means, for a Leased Employee, Compensation for the services the Leased Employee performs for the Employer, determined in the same manner as the </P>
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Compensation of Employees who are not Leased Employees, regardless of whether such Compensation is received directly from the Employer or from the leasing organization. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g) &nbsp;&nbsp;&nbsp;&nbsp;The annual Compensation of each Participant taken into account in determining contributions and allocations
for any determination period (the period over which Compensation is determined) shall not exceed $265,000 for 2015, as adjusted in the future for cost-of-living increases in accordance with Code Section&nbsp;401(a)(17)(B). The cost-of-living
adjustment in effect for a calendar year applies to any determination period beginning with or within such calendar year. If a determination period consists of fewer than 12 months, the annual compensation limit is an amount equal to the otherwise
applicable annual compensation limit multiplied by a fraction. The numerator of the fraction is the number of months in the short determination period, and the denominator of the fraction is 12. If Compensation for any prior determination period is
taken into account in determining a Participant&#146;s contributions or allocations for the current Plan Year, the Compensation for such prior determination period is subject to the applicable annual compensation limit in effect for that
determination period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.18. &nbsp;&nbsp;Contributions</B> mean Employer Contributions (including Elective Deferral Contributions, Company
Contributions, and Restricted Access Contributions) and Rollover Contributions as set out in Article 3, unless the context clearly indicates only specific contributions are meant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.19. &nbsp;&nbsp;Controlled Group </B>means any group of corporations, trades, or businesses of which the Employer is a part that is under common
control. A Controlled Group includes any group of corporations, trades, or businesses, whether or not incorporated, which is either a parent subsidiary group, a brother sister group, or a combined group within the meaning of Code
</P>
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Section&nbsp;414(b), Code Section&nbsp;414(c) and the regulations thereunder and, for purposes of determining contribution limitations under Article 4, as modified by Code Section&nbsp;415(h).
The term Controlled Group, as it is used in this Plan, shall include an organization, which together with the Employer, is a member of an affiliated service group (as defined in Code Section&nbsp;414(m)) and any other employer required to be
aggregated with the Employer under Code Section&nbsp;414(o) and the regulations thereunder. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.20. &nbsp;&nbsp;Cooper Tire Securities</B> mean
any security which is issued by the Employer or any Controlled Group member and which meets the requirements of Code Section&nbsp;409(l) and ERISA Section&nbsp;407(d)(5). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.21. &nbsp;&nbsp;Cooper Tire Securities Fund</B> means that part of the assets of the Trust Fund that are invested in Cooper Tire Securities. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.22. &nbsp;&nbsp;Deferral Percentage</B> means the ratio (expressed as a percentage) of Elective Deferral Contributions (other than Catch-up
Contributions and Elective Deferral Contributions withheld from Differential Wage Payments) under this Plan on behalf of the Eligible Participant for the Plan Year to the Eligible Participant&#146;s Compensation (excluding Differential Wage
Payments) for the Plan Year (whether or not the Eligible Participant was an Eligible Participant for the entire Plan Year). In modification of the foregoing, Compensation shall be determined excluding Compensation for the portion of the Plan Year in
which an Employee was not an Eligible Participant. The Elective Deferral Contributions used to determine the Deferral Percentage shall include Excess Elective Deferrals (other than Excess Elective Deferrals of Non-highly Compensated Employees that
arise solely from Elective Deferral Contributions made under this Plan or any other plans of the Employer or a Controlled Group member), but shall exclude </P>
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Elective Deferral Contributions that are used in computing the Contribution Percentage (provided the ADP Test is satisfied both with and without exclusion of these Elective Deferral
Contributions). Under such rules as the Secretary of the Treasury shall prescribe, the Employer may elect to include Qualified Non-elective Contributions and Qualified Matching Contributions under this Plan in computing the Deferral Percentage.
Qualified Matching Contributions cannot be taken into account for a Plan Year for a Non-highly Compensated Employee to the extent they are disproportionate matching contributions as defined in section 1.401(m)-2(a)(5)(ii) of the regulations.
Qualified Non-elective Contributions cannot be taken into account for a Plan Year for a Non-highly Compensated Employee to the extent they are disproportionate contributions as defined in section 1.401(k)-2(a)(6)(iv) of the regulations. For an
Eligible Participant for whom such contributions on his behalf for the Plan Year are zero, the percentage is zero. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.23. &nbsp;&nbsp;Designated
Beneficiary</B> means, for purposes of Article 9 (Required Minimum Distributions), the individual who is designated by the Participant (or the Participant&#146;s surviving spouse) as the Beneficiary of the Participant&#146;s interest under the Plan
and who is the designated beneficiary under Code Section&nbsp;401(a)(9) and section 1.401(a)(9)-4 of the regulations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.24.
&nbsp;&nbsp;Differential Wage Payments </B>mean any payments that are made by an Employer to an individual with respect to any period during which the individual is performing Qualified Military Service while on active duty for a period of more than
30 days. Such payments shall be made in accordance with Code Section&nbsp;3401(h) and represent all or a portion of the wages the </P>
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individual would have received from the Employer if the individual were performing service for the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.25. &nbsp;&nbsp;Direct Rollover</B> means a payment by the Plan to the Eligible Retirement Plan specified by the Distributee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.26. &nbsp;&nbsp;Distributee </B>means an Employee or former Employee. In addition, the Employee&#146;s (or former Employee&#146;s) surviving spouse
and the Employee&#146;s (or former Employee&#146;s) spouse or former spouse who is the Alternate Payee under a qualified domestic relations order, as defined in Code Section&nbsp;414(p), are Distributees with regard to the interest of the spouse or
former spouse. For distributions made after December&nbsp;31, 2006, a Distributee includes the Employee&#146;s (or former Employee&#146;s) non-spouse Designated Beneficiary, in which case, the distribution can only be transferred to a traditional
IRA or Roth IRA established on behalf of the non-spouse Designated Beneficiary and that will be treated as an inherited IRA pursuant to the provisions of Code Section&nbsp;402(c)(11). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.27. &nbsp;&nbsp;Distribution Calendar Year</B> means, for purposes of Article 9 (Required Minimum Distributions), a calendar year for which a
minimum distribution is required. For distributions beginning before the Participant&#146;s death, the first Distribution Calendar Year is the calendar year immediately preceding the calendar year that contains the Participant&#146;s Required
Beginning Date. For distributions beginning after the Participant&#146;s death, the first Distribution Calendar Year is the calendar year in which distributions are required to begin under Section 9.2(b)(ii). The required minimum distribution for
the Participant&#146;s first Distribution Calendar Year will be made on or before the Participant&#146;s Required Beginning Date. The required minimum distribution for other Distribution Calendar Years, including the required minimum </P>
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distribution for the Distribution Calendar Year in which the Participant&#146;s Required Beginning Date occurs, will be made on or before December&nbsp;31 of that Distribution Calendar Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.28. &nbsp;&nbsp;Effective Date</B> means January&nbsp;1, 2015, the effective date of this amendment and restatement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.29. &nbsp;&nbsp;Elective Deferral Agreement</B> means an agreement between an Eligible Employee and the Employer under which an Eligible Employee
may make Elective Deferral Contributions. An Elective Deferral Agreement (or change thereto) must be made in such manner and in accordance with such rules as the Employer may prescribe in a non-discriminatory manner (including by means of voice
response or other electronic system under circumstances the Employer permits). Elective Deferral Agreements cannot relate to Compensation that is payable prior to the later of the adoption or effective date of the cash or deferred arrangement
(CODA). Elective Deferral Agreements shall be made, changed, or terminated according to the provisions of Section&nbsp;3.1. An Elective Deferral Agreement may also be terminated according to the terms of an automatic contribution arrangement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.30. &nbsp;&nbsp;Elective Deferral Contributions</B> mean Employer Contributions made in accordance with either an Elective Deferral Agreement or
the terms of an automatic contribution arrangement. Elective Deferral Contributions means Pre-tax Elective Deferral Contributions. Elective Deferral Contributions shall be 100 percent vested and subject to the distribution restrictions of Code
Section&nbsp;401(k) when made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of Section&nbsp;4.1 (Excess Contributions and Deferrals), Elective Deferral
Contributions with respect to any taxable year also includes all employer contributions made on behalf of such participant pursuant to an election to defer under any qualified cash or deferred </P>
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arrangement (CODA) described in Code Section&nbsp;401(k), any salary reduction simplified employee pension plan described in Code Section&nbsp;408(k)(6), any SIMPLE IRA plan described in Code
Section&nbsp;408(p), any plan described under Code Section&nbsp;501(c)(18), and any employer contributions made on behalf of a participant for the purchase of an annuity contract under Code Section&nbsp;403(b) pursuant to a salary reduction
agreement. Elective Deferral Contributions under Section&nbsp;4.1 shall not include any deferrals properly distributed as excess annual additions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.31. &nbsp;&nbsp;Eligibility Service</B> means an Employee&#146;s Period of Service. Eligibility Service shall be measured from his Employment
Commencement Date to his most recent Severance Date. This Period of Service shall be reduced by any Period of Severance that occurred prior to his most recent Severance Date, unless such Period of Severance is included under the service spanning
rule below. This period of Eligibility Service shall be expressed as days. However, Eligibility Service is modified as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)
&nbsp;&nbsp;&nbsp;&nbsp;A Period of Military Duty shall be included as service with the Employer to the extent it has not already been credited. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;A Period of Severance shall be deemed to be a Period of Service under either of the following conditions:
</P> <P STYLE="margin-top:8pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) the Period of Severance immediately follows a period during which an Employee is not absent from work and ends within 12
months; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) the Period of Severance immediately follows a period during which an Employee is absent from work for any reason
other than quitting, being discharged, or retiring (such as a leave of absence or layoff) and ends within 12 months of the date he was first absent. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;An Employee&#146;s service with a member firm of a
Controlled Group while both that firm and the Employer were members of the Controlled Group shall be included as service with the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.32. &nbsp;&nbsp;Eligible Employee </B>means any Employee that is either: (a)&nbsp;employed at the Texarkana, Arkansas location and who is covered
under a collective bargaining agreement with the United Steelworkers of America Local Union 752L, or (b)&nbsp;employed at the Clarksdale, Mississippi location and who is covered under a collective bargaining agreement with the United Steelworkers of
America Local Union 556L. Eligible Employee shall exclude Leased Employees. Eligible Employees at the Clarksdale, Mississippi location shall only be eligible to receive the Restricted Access Company Contributions; and may not receive or make any
other Contributions provided under Article 3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.33. &nbsp;&nbsp;Eligible Participant</B> means, for purposes of determining the Deferral
Percentage, any Employee who is otherwise entitled to make Elective Deferral Contributions under the terms of the Plan for the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.34.
&nbsp;&nbsp;Eligible Retirement Plan</B> means an eligible plan under Code Section&nbsp;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 and
which agrees to separately account for amounts transferred into such plan from this Plan, a traditional IRA, a Roth IRA, an annuity plan described in Code Section&nbsp;403(a), an annuity contract described in Code Section&nbsp;403(b), or a qualified
plan described in Code Section&nbsp;401(a), that accepts the Distributee&#146;s Eligible Rollover Distribution. The definition of Eligible Retirement Plan shall also apply in the case of a </P>
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distribution to a surviving spouse, or to a spouse or former spouse who is the Alternate Payee under a qualified domestic relations order, as defined in Code Section&nbsp;414(p). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.35. &nbsp;&nbsp;Eligible Rollover Distribution</B> means any distribution of all or any portion of the balance to the credit of the Distributee,
except that an Eligible Rollover Distribution does not include: (i)&nbsp;any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the Distributee
or the joint lives (or joint life expectancies) of the Distributee and the Distributee&#146;s Designated Beneficiary, or for a specified period of 10 years or more; (ii)&nbsp;any distribution to the extent such distribution is required under Code
Section&nbsp;401(a)(9); (iii)&nbsp;any hardship distribution; and (iv)&nbsp;any other distribution(s) that is reasonably expected to total less than $200 during a year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any portion of a distribution that consists of after-tax employee contributions that are not includible in gross income may be
transferred only to (i)&nbsp;a traditional individual retirement account or annuity described in Code Section&nbsp;408(a) or (ii)&nbsp;(a &#147;traditional IRA&#148;); (ii)&nbsp;a Roth individual retirement account or annuity described in Code
Section&nbsp;408A (a &#147;Roth IRA&#148;); or (iii)&nbsp;a qualified plan or an annuity contract described in Code Section&nbsp;401(a) and 403(b), respectively, that agrees to separately account for amounts so transferred (and earnings thereon),
including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.36. &nbsp;&nbsp;Employee</B> means an individual who is employed by the Employer or any other employer required to be aggregated with the Employer
under Code Sections 414(b), (c), (m), or (o). A Controlled Group member is required to be aggregated with the Employer. The term Employee shall include any individual receiving Differential Wage Payments. The term Employee shall
</P>
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also include any Leased Employee deemed to be an employee of any employer described in the preceding paragraphs as provided in Code Section&nbsp;414(n) or (o). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An independent contractor is not an Employee. In the event there is a final determination by the Internal Revenue Service, Department of
Labor, or court of competent jurisdiction that an individual who the Employer considered to be an independent contractor, or the employee of an independent contractor, is an Employee, such individual shall be an Employee as of the date of such final
determination. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.37. &nbsp;&nbsp;Employer</B> means Cooper Tire&nbsp;&amp; Rubber Company. This will also include any successor corporation,
trade or business which will, by written agreement, assume the obligations of this Plan or any Predecessor Employer that maintained this Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of Section&nbsp;4.2 (Limit on Annual Additions), Employer means the employer that adopts this Plan, and all members of a
controlled group of corporations (as defined in Code Section&nbsp;414(b) as modified by Code Section&nbsp;415(h)), all commonly controlled trades or businesses (as defined in Code Section&nbsp;414(c), as modified, except in the case of a
brother-sister group of trades or businesses under common control, by Code Section&nbsp;415(h)), or affiliated service groups (as defined in Code Section&nbsp;414(m)) of which the adopting employer is a part, and any other entity required to be
aggregated with the employer pursuant to Code Section&nbsp;414(o). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.38. &nbsp;&nbsp;Employer Contributions</B> mean contributions made by the
Employer, including Elective Deferral Contributions, Company Contributions, and Restricted Access Company Contributions as set out in Article 3, unless the context clearly indicates that only specific contributions are meant. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.39.&nbsp;&nbsp; Employment Commencement Date</B> means the date an Employee first performs an
Hour of Service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.40.&nbsp;&nbsp; Entry Date</B> means the date an Employee first enters the Plan as an Active Participant under
Section&nbsp;2.1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.41.&nbsp;&nbsp; ERISA</B> means the Employee Retirement Income Security Act of 1974, as amended. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.42.&nbsp;&nbsp; Excess Contributions</B> mean, with respect to any Plan Year, the excess of: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The aggregate amount of employer contributions actually taken into account in computing the Deferral
Percentage of Highly Compensated Employees for such Plan Year, over </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The maximum amount of such
contributions permitted by the ADP Test (determined by hypothetically reducing contributions made on behalf of Highly Compensated Employees in the order of the Deferral Percentages, beginning with the highest of such percentages). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.43.&nbsp;&nbsp; Excess Elective Deferrals</B> mean those Elective Deferral Contributions of a Participant that either (i)&nbsp;are made during the
Participant&#146;s taxable year and exceed the dollar limitation under Code Section&nbsp;402(g) or (ii)&nbsp;are made during a calendar year and exceed the dollar limitation under Code Section&nbsp;402(g) for the Participant&#146;s taxable year
beginning in such calendar year, counting only Elective Deferral Contributions made under this Plan and any other plan, contract, or arrangement maintained by the Employer. The dollar limitation contained in Code Section&nbsp;402(g) was $18,000 for
taxable years beginning in 2015. The $18,000 limit is adjusted by the Secretary of the Treasury for cost-of-living increases under Code Section&nbsp;402(g)(4). The dollar limitation shall also be increased by the dollar limit on Catch-up
Contributions under Code Section&nbsp;414(v). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Excess Elective Deferrals shall be treated as Annual Additions unless such amounts are
distributed no later than the first April&nbsp;15 following the close of the Participant&#146;s taxable year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.44.&nbsp;&nbsp; 5-percent
Owner</B> means any person who owns more than 5 percent of the capital or profits interest of the Employer. A Participant is treated as a 5-percent Owner for purposes of Article 9 (Required Minimum Distributions) if such Participant is a 5-percent
owner as defined in Code Section&nbsp;416 at any time during the Plan Year ending with or within the calendar year in which such owner attains age 70 1/2. Once distributions have begun to a 5-percent Owner under Article 9, they must continue to be
distributed, even if the Participant ceases to be a 5-percent Owner in a subsequent year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.45.&nbsp;&nbsp; 415 Compensation</B> means
compensation used in applying the limitations of Code Section&nbsp;415 under Section&nbsp;4.2 (Limit on Annual Additions) and includes means wages, salaries, Differential Wage Payments, and fees for professional services and other amounts received
(without regard to whether or not an amount is paid in cash) for personal services actually rendered in the course of employment with the Employer maintaining the plan to the extent that the amounts are includible in gross income (including, but not
limited to, commissions paid to salespersons, compensation for services on the basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe benefits, and reimbursements or other expense allowances under a
non-accountable plan (as described in section 1.62-2(c) of the regulations)), and excluding the following: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; employer contributions (other than elective contributions described in Code Section&nbsp;402(e)(3),
408(k)(6), 408(p)(2)(A)(i), or 457(b)) to a plan of deferred compensation (including a simplified employee pension described in Code Section&nbsp;408(k) or a simple </P>
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retirement account described in Code Section&nbsp;408(p), and whether or not qualified) to the extent such contributions are not includible in the employee&#146;s gross income for the taxable
year in which contributed, and any distributions (whether or not includible in gross income when distributed) from a plan of deferred compensation (whether or not qualified); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;amounts realized from the exercise of a non-statutory stock option (that is, an option other than a
statutory stock option as defined in section 1.421-1(b) of the regulations), or when restricted stock (or property) held by the employee either becomes freely transferable or is no longer subject to a substantial risk of forfeiture; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;amounts realized from the sale, exchange or other disposition of stock acquired under a statutory stock
option; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;other amounts that receive special tax benefits, such as premiums for group-term life
insurance (but only to the extent that the premiums are not includible in the gross income of the employee and are not salary reduction amounts that are described in Code Section&nbsp;125); and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;other items of remuneration that are similar to any of the items listed in (a)&nbsp;through
(d)&nbsp;above. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Except as provided herein, 415 Compensation for a Limitation Year is the 415 Compensation actually paid or made
available (or if earlier, includible in gross income) during such Limitation Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">415 Compensation for a Limitation Year shall
also include amounts paid by the later of 2-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after an employee&#146;s Severance from Employment with the Employer maintaining the plan or the end of the
Limitation Year that includes the date of the employee&#146;s Severance </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">from Employment with the Employer maintaining the plan, if (i)&nbsp;the payment is regular
compensation for services during the employee&#146;s regular working hours, or compensation for services outside the employee&#146;s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar payments,
and, absent a Severance from Employment, the payments would have been paid to the employee while the employee continued in employment with the Employer; (ii)&nbsp;the payment is for unused accrued bona fide sick, vacation or other leave that the
employee would have been able to use if employment had continued; or (iii)&nbsp;the payment is received by the employee pursuant to a non-qualified unfunded deferred compensation plan and would have been paid at the same time if employment had
continued, but only to the extent includible in gross income. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any payments not described above shall not be considered 415
Compensation if paid after Severance from Employment, even if they are paid by the later of 2-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after the date of Severance from Employment or the end of
the Limitation Year that includes the date of Severance from Employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Back pay, within the meaning of section 1.415(c)-2(g)(8)
of the regulations, shall be treated as 415 Compensation for the Limitation Year to which the back pay relates to the extent the back pay represents wages and compensation that would otherwise be included in this definition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">415 Compensation paid or made available during such Limitation Year shall include amounts that would otherwise be included in 415
Compensation but for an election under Code Section&nbsp;125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">415 Compensation shall not include amounts paid as compensation to a non-resident
alien, as defined in Code Section&nbsp;7701(b)(1)(B), who is not a Participant in the Plan to the extent the compensation is excludible from gross income and is not effectively connected with the conduct of a trade or business within the United
States. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant&#146;s 415 Compensation for a Limitation Year shall not include amounts in excess of the limitation under
Code Section&nbsp;401(a)(17) that is in effect for the calendar year in which the Limitation Year begins. The Employer may elect to use an alternative non-discriminatory definition of 415 Compensation in accordance with the regulations under Code
Section&nbsp;414(s). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.46.&nbsp;&nbsp; Highly Compensated Employee</B> means any employee who (a)&nbsp;was a 5-percent Owner at any time during
the determination year or the look-back year, or (b)&nbsp;for the look-back year had 415 Compensation from the Employer in excess of the amount determined under Code Section&nbsp;414(q)(1)(B) ($120,000 for the look-back year beginning in 2015) and,
if the employer so elects, was in the top paid group (top 20 percent of employees based on 415 Compensation) for the look-back year. The $120,000 amount is adjusted at the same time and in the same manner as under Code Section&nbsp;415(d). For this
purpose the determination year is the year of the plan for which a determination is being made, and the look-back year is the preceding 12 month period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The effect of the top paid group election is that an Employee (who is not a 5-percent Owner at any time during the determination year or
the look back year) with compensation in excess of $120,000 (as adjusted) for the look back year is a Highly Compensated Employee only if the Employee was in the top paid group for the look back year. Top-paid group elections, once made, apply for
all subsequent years unless changed by the Employer. Any such </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">election(s) must be in writing and by the date prescribed in Code Section&nbsp;414(q) and the
regulations thereunder. Any election(s) shall remain in effect until changed by a new election and must apply consistently to the determination years of all plans maintained by the Employer which reference the highly compensated employee definition
in Code Section&nbsp;414(q), except as provided in Internal Revenue Service Notice 97-45 (or superseding guidance). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The
determination of who is a Highly Compensated Employee, including the determinations of the number and identity of Employees in the top paid group, the compensation that is considered, and the identity of the 5-percent Owners, shall be made in
accordance with Code Section&nbsp;414(q) and the regulations thereunder. The determination of who is a highly compensated former Employee is based on the rules applicable to determining Highly Compensated Employee status as in effect for that
determination year, in accordance with section 1.414(q)-1T, A-4 of the temporary Income Tax Regulations and Internal Revenue Service Notice 97-45. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.47.&nbsp;&nbsp; Hour of Service</B> means, for an Employee, each hour for which he is paid, or entitled to payment, for performing duties for the
Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Hours of Service shall be credited for employment with any other employer required to be aggregated with the Employer
under Code Sections 414(b), (c), (m), or (o)&nbsp;and the regulations thereunder for purposes of eligibility and vesting. Hours of Service shall also be credited for any individual who is considered an employee for purposes of this Plan pursuant to
Code Section&nbsp;414(n) or (o)&nbsp;and the regulations thereunder. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.48.&nbsp;&nbsp; Inactive Participant</B> means a former Active
Participant who has an Account, as described in Section&nbsp;2.2. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.49.&nbsp;&nbsp; Insurer</B> means Principal Life Insurance Company or the insurance company or
companies named by (i)&nbsp;the Cooper Tire&nbsp;&amp; Rubber Company or (ii)&nbsp;the Trustee in its discretion or as directed under the Trust Agreement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.50.&nbsp;&nbsp; Investment Fund</B> means the total of Plan assets, excluding the guaranteed benefit policy portion of any Annuity Contract. All or
a portion of these assets may be held under, or invested pursuant to, the terms of a Trust Agreement. The Investment Fund shall be valued at current fair market value as of the Valuation Date. The valuation shall take into consideration investment
earnings credited, expenses charged, payments made, and changes in the values of the assets held in the Investment Fund. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The
Investment Fund shall be allocated at all times to Participants, except as otherwise expressly provided in the Plan. The Account of a Participant shall be credited with its share of the gains and losses of the Investment Fund. The part of a
Participant&#146;s Account invested in a funding arrangement that establishes one or more accounts or investment vehicles for such Participant thereunder shall be credited with the gain or loss from such accounts or investment vehicles. The part of
a Participant&#146;s Account invested in other funding arrangements shall be credited with a proportionate share of the gain or loss of such investments. The share shall be determined by multiplying the gain or loss of the investment by the ratio of
the part of the Participant&#146;s Account invested in such funding arrangement to the total of the Investment Fund invested in such funding arrangement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.51.&nbsp;&nbsp; Investment Manager</B> means any fiduciary (other than a trustee or Named Fiduciary): (a)&nbsp;who has the power to manage,
acquire, or dispose of any assets of the Plan; (b)&nbsp;who (i)&nbsp;is registered as an investment adviser under the Investment Advisers Act of 1940; (ii)&nbsp;is not </P>
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registered as an investment adviser under such Act by reason of paragraph (1)&nbsp;of section 203A(a) of such Act, is registered as an investment adviser under the laws of the state (referred to
in such paragraph (1))&nbsp;in which it maintains its principal office and place of business, and, at the time it last filed the registration form most recently filed by it with such state in order to maintain its registration under the laws of such
state, also filed a copy of such form with the Secretary of Labor; (iii)&nbsp;is a bank, as defined in that Act; or (iv)&nbsp;is an insurance company qualified to perform services described in subparagraph (a)&nbsp;above under the laws of more than
one state; and (c)&nbsp;who has acknowledged in writing being a fiduciary with respect to the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.52.&nbsp;&nbsp; Leased Employee</B> means
any person (other than an employee of the recipient) who, pursuant to an agreement between the recipient and any other person (&#147;leasing organization&#148;), has performed services for the recipient (or for the recipient and related persons
determined in accordance with Code Section&nbsp;414(n)(6)) on a substantially full time basis for a period of at least one year, and such services are performed under primary direction or control by the recipient. Contributions or benefits provided
by the leasing organization to a Leased Employee, which are attributable to service performed for the recipient employer, shall be treated as provided by the recipient employer. A Leased Employee shall not be considered an employee of the recipient
if: (a)&nbsp;such employee is covered by a money purchase pension plan providing (i)&nbsp;a non-integrated employer contribution rate of at least 10 percent of compensation, as defined in Code Section&nbsp;415(c)(3), (ii)&nbsp;immediate
participation, and (iii)&nbsp;full and immediate vesting, and (b)&nbsp;Leased Employees do not constitute more than 20 percent of the recipient&#146;s non-highly compensated work force. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.53.&nbsp;&nbsp; Life Expectancy</B> means, for purposes of Article 9 (Required Minimum
Distributions), life expectancy as computed by use of the Single Life Table in Q&amp;A-1 in section 1.401(a)(9)-9 of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.54.&nbsp;&nbsp; Limitation Year</B> means, for purposes of Article 9 (Required Minimum Distributions) the consecutive 12 month period ending on
each December&nbsp;31. All qualified plans maintained by the Employer must use the same Limitation Year. If the Limitation Year is other than the calendar year, execution of this Plan (or any amendment to this Plan changing the Limitation Year)
constitutes the Employer&#146;s adoption of a written resolution electing the Limitation Year. If the Limitation Year is amended to a different consecutive 12 month period, the new Limitation Year must begin on a date within the Limitation Year in
which the amendment is made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.55.&nbsp;&nbsp; Mandatory Distribution</B> means a distribution to a Participant that is made without the
Participant&#146;s consent and is made to the Participant before he attains the older of age 62 or his Normal Retirement Age. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.56.&nbsp;&nbsp;
Matching Contributions</B> mean employer contributions made to this or any other defined contribution plan, or to a contract described in Code Section&nbsp;403(b), on behalf of a participant on account of a Participant Contribution made by such
participant, or on account of a participant&#146;s Elective Deferral Contributions, under a plan maintained by the Employer or a Controlled Group member. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.57.&nbsp;&nbsp; Maximum Annual Addition</B> means, except for catch-up contributions described in Code Section&nbsp;414(v), the Annual Addition
that may be contributed or allocated to a Participant&#146;s Account under the Plan for any Limitation Year. This amount shall not exceed the lesser of: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The defined contribution dollar limitation under Code
Section&nbsp;415(c)(1)(A), which is $53,000 for 2015 and is automatically adjusted under Code Section&nbsp;415(d), effective January&nbsp;1 of each year, as published in the Internal Revenue Bulletin; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100 percent of the Participant&#146;s 415 Compensation for the Limitation Year. Any adjustment to the
defined contribution dollar limitation shall apply to Limitation Years ending with or within the calendar year of the date of the adjustment, but a Participant&#146;s Annual Additions for a Limitation Year cannot exceed the currently applicable
dollar limitation (as in effect before the January&nbsp;1 adjustment) prior to January&nbsp;1. However, after a January&nbsp;1 adjustment is made, Annual Additions for the entire Limitation Year are permitted to reflect the dollar limitation as
adjusted on January&nbsp;1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.58.&nbsp;&nbsp; Named Fiduciary</B> means Cooper Tire&nbsp;&amp; Rubber Company, or any other person or entity
appointed by the Compensation Committee of the Board of Directors to have authority to control and manage the operation and administration of the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.59.&nbsp;&nbsp; Non-highly Compensated Employee</B> means an Employee of the Employer who is not a Highly Compensated Employee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.60.&nbsp;&nbsp; Normal Form</B> means, for purposes of Article 8 (Forms of Payment &#150; Restricted Access Contributions), a single life annuity
with a five 5 year certain period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.61.&nbsp;&nbsp; Normal Retirement Age</B> means the age at which the Participant&#146;s Account becomes
non-forfeitable if he is an Employee. A Participant&#146;s Normal Retirement Age is the older of (a)&nbsp;age 65 or (b)&nbsp;his age on the date five years after the first day of the Plan Year in which his earliest Entry Date occurred. A
Participant&#146;s Normal Retirement Age shall not be older than age 70. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.62.&nbsp;&nbsp; Normal Retirement Date</B> means the date the Participant reaches his Normal
Retirement Age. Unless otherwise provided in this Plan, a Participant&#146;s retirement benefits shall begin on his Normal Retirement Date if he has had a Severance from Employment on such date. Even if the Participant is an Employee on his Normal
Retirement Date, he may choose to have his retirement benefit begin on such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.63. &nbsp;&nbsp;Parental Absence</B> means an
Employee&#146;s absence from work: (a)&nbsp;by reason of pregnancy of the Employee, (b)&nbsp;by reason of birth of a child of the Employee, (c)&nbsp;by reason of the placement of a child with the Employee in connection with adoption of such child by
such Employee, or (d)&nbsp;for purposes of caring for such child for a period beginning immediately following such birth or placement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.64.
&nbsp;&nbsp;Participant</B> means either an Active Participant or an Inactive Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.65. &nbsp;&nbsp;Participant Contributions</B> mean
contributions (other than Roth Elective Deferral Contributions) made to the plan by or on behalf of a participant that are included in the participant&#146;s gross income in the year in which made and that are maintained under a separate account to
which the earnings and losses are allocated. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.66. &nbsp;&nbsp;Participant&#146;s Account Balance</B> means, for purposes of Article 9 (Required
Minimum Distributions), the Account balance as of the last Valuation Date in the calendar year immediately preceding the Distribution Calendar Year (valuation calendar year) increased by the amount of any contributions made and allocated or
forfeitures allocated to the Account as of dates in the valuation calendar year after the Valuation Date and decreased by distributions made in the valuation calendar year after the Valuation Date. The Account balance for the valuation calendar year
includes any amounts rolled over or transferred to the Plan either in </P>
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the valuation calendar year or in the Distribution Calendar Year if distributed or transferred in the valuation calendar year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.67. Participant&#146;s Predecessor Employer</B> means, for purposes of Section&nbsp;4.2 (Limit on Annual Additions), a former employer of a
Participant if the Employer maintains a plan that provides a benefit which the Participant accrued while performing services for the former employer. A Participant&#146;s Predecessor Employer also means, with respect to a Participant, a former
entity that antedates the Employer if, under the facts and circumstances, the Employer constitutes a continuation of all or a portion of the trade or business of the former entity. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.68. &nbsp;&nbsp;Period of Military Duty</B> means, for a military Employee, the period of time from the date the Employee was first absent from
active work for the Employer because of military duty to the date the Employee was re-employed. For this purpose a military Employee is an Employee who: (a)&nbsp;served as a member of the armed forces of the United States, and (b)&nbsp;was
re-employed by the Employer at a time when the Employee had a right to reemployment in accordance with seniority rights as protected under Chapter 43 of Title 38 of the U.S. Code. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.69. &nbsp;&nbsp;Period of Service</B> means a period of time beginning on an Employee&#146;s Employment Commencement Date and ending on his
Severance Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.70. &nbsp;&nbsp;Period of Severance</B> means a period of time beginning on an Employee&#146;s Severance Date and ending on
the date he again performs an Hour of Service. A one year Period of Severance means a Period of Severance of 12 consecutive months. Solely for purposes of determining whether a one year Period of Severance has occurred for eligibility or vesting
purposes, the consecutive 12 month period beginning on the first anniversary of the first date of a Parental Absence shall not be a one year Period of Severance. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.71. &nbsp;&nbsp;Plan</B> means the Cooper Tire&nbsp;&amp; Rubber Company Pre-Tax Savings Plan
(Texarkana) set forth in this document, including any later amendments to it. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.72. &nbsp;&nbsp;Plan Administrator</B> means the person
appointed by the Compensation Committee of the Board of Directors pursuant to the provisions of Section&nbsp;11.1, and if no appointment is made, means the Chairman of the Committee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.73. &nbsp;&nbsp;Plan Fund</B> means the total of the Investment Fund and the guaranteed benefit policy portion of any Annuity Contract. The
Investment Fund shall be valued as stated in its definition. The guaranteed benefit policy portion of any Annuity Contract shall be determined in accordance with the terms of the Annuity Contract and, to the extent that such Annuity Contract
allocates contract values to Participants, allocated to Participants in accordance with its terms. The total value of all amounts held under the Plan Fund shall equal the value of the aggregate Participants&#146; Accounts under the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.74. &nbsp;&nbsp;Plan Year</B> means the 12-month period beginning in January&nbsp;1 and ending on the following December&nbsp;31. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.75. &nbsp;&nbsp;Predecessor Employer</B> means a firm of which the Employer was once a part (e.g., due to a spinoff or change of corporate status)
or a firm absorbed by the Employer because of a merger or acquisition (stock or asset, including a division or an operation of such company). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.76. &nbsp;&nbsp;Pre-tax Elective Deferral Contributions</B> mean a Participant&#146;s Elective Deferral Contributions that are not includible in
the Participant&#146;s gross income at the time deferred. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.77. &nbsp;&nbsp;Qualified Joint and Survivor Annuity</B> means, for purposes of
Article 8 (Forms of Payment &#150; Restricted Access Company Contributions), for a Participant who has a spouse, an immediate survivorship life annuity with installment refund, where the survivorship percentage
</P>
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is 50% and the Contingent Annuitant is the Participant&#146;s spouse. A former spouse will be treated as the spouse to the extent provided under a qualified domestic relations order as described
in Code Section&nbsp;414(p). The amount of benefit payable under the Qualified Joint and Survivor Annuity shall be the amount of benefit that may be provided by the Participant&#146;s Vested Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.78. &nbsp;&nbsp;Qualified Matching Contributions</B> mean, for purposes of Section&nbsp;4.1 (Excess Contributions and deferrals), Matching
Contributions that are non-forfeitable when made to the plan and that are distributable only in accordance with the distribution provisions applicable to Elective Deferral Contributions, to the extent Qualified Matching Contributions can be
distributed under such distribution provision. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.79. &nbsp;&nbsp;Qualified Military Service</B> means any service in the uniformed services (as
defined in Chapter 43 of Title 38 of the U.S. Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.80. &nbsp;&nbsp;Qualified Non-elective Contributions</B> mean, for purposes of Section&nbsp;4.1 (Excess contributions and Deferrals), any employer
contributions (other than Matching Contributions) that an Employee may not elect to have paid to him in cash instead of being contributed to the plan and that are non-forfeitable when made to the plan and that are distributable only in accordance
with the distribution provisions applicable to Elective Deferral Contributions, to the extent Qualified Non-elective Contributions can be distributed under such distribution provision. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.81. &nbsp;&nbsp;Qualified Preretirement Survivor Annuity</B> means, for purposes of Article 8 (Forms of Payment &#150; Restricted Access Company
Contributions), a single life annuity with installment </P>
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refund payable to the surviving spouse of a Participant who dies before his Annuity Starting Date. A former spouse will be treated as the surviving spouse to the extent provided under a qualified
domestic relations order as described in Code Section&nbsp;414(p). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.82. &nbsp;&nbsp;Qualified Reservist Distribution</B> means any distribution
to an individual if: (a)&nbsp;such distribution is from an individual retirement plan, or from amounts attributable to employer contributions made pursuant to elective deferrals described in Code Section&nbsp;402(g)(3)(A) or (C)&nbsp;or Code
Section&nbsp;501(c)(18)(D)(iii); (b)&nbsp;such individual was (by reason of being a member of a reserve component (as defined in Section&nbsp;101 of Title 37 of the U.S. Code)) ordered or called to active duty after September&nbsp;11, 2001 for a
period in excess of 179 days or for an indefinite period; and (c)&nbsp;such distribution is made during the period beginning on the date of such order or call and ending at the close of the active duty period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.83. &nbsp;&nbsp;Re-entry Date</B> means the date a former Active Participant re-enters the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.84. &nbsp;&nbsp;Required Beginning Date</B> means, for a Participant who is a 5-percent Owner, April&nbsp;1 of the calendar year following the
calendar year in which he attains age 70-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>. Required Beginning Date means, for any Participant who is not a 5-percent Owner, April&nbsp;1 of the calendar year
following the later of the calendar year in which he attains age 70-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> or the calendar year in which he retires. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.85. &nbsp;&nbsp;Restricted Access Company Contributions</B> mean additional contributions made by the Employer pursuant to Section&nbsp;3.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.86. &nbsp;&nbsp;Retirement Date</B> means the date, on or after a Participant&#146;s Normal Retirement Date, that a retirement benefit will begin.
</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.87. &nbsp;&nbsp;Rollover Contributions</B> mean an amount distributed to an Employee that can be
transferred directly or indirectly to this Plan from another Eligible Retirement Plan by an Eligible Employee or an Inactive Participant according to the provisions of Section&nbsp;3.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.88. &nbsp;&nbsp;Roth Elective Deferral Contributions</B> mean a Participant&#146;s Elective Deferral Contributions that are not excludible from the
Participant&#146;s gross income at the time deferred and have been irrevocably designated as Roth Elective Deferral Contributions by the Participant in his Elective Deferral Agreement. Whether an Elective Deferral Contribution is not excludible from
a Participant&#146;s gross income will be determined in accordance with section 1.401(k)-1(f)(2) of the regulations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.89. &nbsp;&nbsp;Severance
Date</B> means the earlier of: (a)&nbsp;the date on which an Employee quits, retires, dies, or is discharged, or (b)&nbsp;the first anniversary of the date an Employee begins a one year absence from service (with or without pay). This absence may be
the result of any combination of vacation, holiday, sickness, disability, leave of absence, or layoff. Solely to determine whether a one year Period of Severance has occurred for eligibility or vesting purposes for an Employee who is absent from
service beyond the first anniversary of the first day of a Parental Absence, Severance Date is the second anniversary of the first day of the Parental Absence. The period between the first and second anniversaries of the first day of the Parental
Absence is not a Period of Service and is not a Period of Severance. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.90. &nbsp;&nbsp;Severance from Employment </B>means an Employee has
ceased to be an Employee. An Employee does not have a Severance from Employment if, in connection with a change of employment, the Employee&#146;s new employer maintains the Plan with respect to the Employee. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Plan Administrator shall determine if a Severance from Employment has occurred in accordance with
the regulations that are applicable to such determination. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.91. &nbsp;&nbsp;Totally and Permanently Disabled</B> means that a Participant is
disabled, as a result of sickness or injury, to the extent that he is prevented from engaging in any substantial gainful activity, and is eligible for and receives a disability benefit under Title II of the Federal Social Security Act. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.92. &nbsp;&nbsp;Trust Agreement</B> means an agreement or agreements of trust between the Cooper Tire &amp; Rubber Company and Trustee established
for the purpose of holding and distributing the Trust Fund under the provisions of the Plan. The Trust Agreement may provide for the investment of all or any portion of the Trust Fund in the Annuity Contract or any other investment arrangement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.93. &nbsp;&nbsp;Trust Fund</B> means the total funds held under an applicable Trust Agreement. The term Trust Fund when used within a Trust
Agreement shall mean only the funds held under that Trust Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.94. &nbsp;&nbsp;Trustee</B> means the party or parties named in the
applicable Trust Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.95. &nbsp;&nbsp;Valuation Date</B> means the date on which the value of the assets of the Investment Fund is
determined. The value of each Account that is maintained under this Plan shall be determined on the Valuation Date. In each Plan Year, the Valuation Date shall be the last day of the Plan Year. At the discretion of the Plan Administrator, Trustee,
or Insurer (whichever applies) and in a non-discriminatory manner, assets of the Investment Fund may be valued more frequently. These dates shall also be Valuation Dates. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.96. &nbsp;&nbsp;Vested Account</B> means the vested part of a Participant&#146;s Account. Because
all Contributions are 100 percent vested when made, a Participant&#146;s Vested Account is his Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.97. &nbsp;&nbsp;Year of Service</B>
means an Employee&#146;s Period of Service. Years of Service shall be measured from his Employment Commencement Date to his most recent Severance Date. Years of Service shall be reduced by any Period of Severance that occurred prior to his most
recent Severance Date, unless such Period of Severance is included under the service spanning rule below. This Period of Service shall be expressed as years and fractional parts of a year on the basis that 365 days equal one year. Vesting Service is
modified as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;A Period of Military Duty shall be included as service with the Employer to the
extent it has not already been credited. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;A Period of Severance shall be deemed to be a Period of
Service under either of the following conditions: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;the Period of Severance immediately follows a period
during which an Employee is not absent from work and ends within 12 months; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;the Period of
Severance immediately follows a period during which an Employee is absent from work for any reason other than quitting, being discharged, or retiring (such as a leave of absence or layoff) and ends within 12 months of the date he was first absent.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;An Employee&#146;s service with a member firm of a Controlled Group while both that firm and the
Employer were members of the Controlled Group shall be included as service with the Employer. </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>PARTICIPATION </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>2.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Active Participant </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;For purposes of Restricted Access Company Contributions, an Employee shall first become an Active
Participant (begin active participation in the Plan) on the earliest date on which he is an Eligible Employee. This date is his Entry Date for purposes of such Contributions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;For purposes of Contributions other than Restricted Access Company Contributions, an Employee shall first
become an Active Participant (begin active participation in the Plan) on the earliest date on which he is an Eligible Employee and has completed 30 days of Eligibility Service and is eligible to join the applicable local unit of the United
Steelworkers of America. This date is his Entry Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The following additional provisions apply to
becoming an Active Participant: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Each Employee who was an Active Participant on the day before the
Effective Date shall continue to be an Active Participant if he is still an Eligible Employee on such Effective Date and his Entry Date shall not change. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;In the event an Employee who is not an Eligible Employee becomes an Eligible Employee, he shall become an
Active Participant for purposes of specified Contributions immediately if he has satisfied the eligibility requirements for such Contributions and would have otherwise previously become an Active Participant had he met the definition of Eligible
Employee. This date is his Entry Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; An Inactive Participant shall again become an Active Participant
(resume active participation in the Plan) for purposes of the Contributions for which he previously had an Entry Date on the date he again performs an Hour of Service as an Eligible Employee. This date is his Re-entry Date for such Contributions.
Upon again becoming an Active Participant, he shall cease to be an Inactive Participant. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; A former Participant shall again become an Active
Participant (resume active participation in the Plan) for purposes of the Contributions for which he previously had an Entry Date on the date he again performs an Hour of Service as an Eligible Employee. This date is his Re-entry Date for such
Contributions. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>2.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Inactive Participant </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An Active Participant shall become an Inactive Participant on the earlier of the following: (a)&nbsp;the date he ceases to be an
Eligible Employee, or (b)&nbsp;the effective date of complete termination of the Plan under Article 10. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An Employee or former
Employee who was an Inactive Participant on the day before the Effective Date of this restatement (as determined in the Introduction) shall continue to be an Inactive Participant on such restatement Effective Date. Eligibility for any benefits
payable to the Participant or on his behalf and the amount of the benefits shall be determined according to the provisions of the prior document, unless otherwise stated in this document or any subsequent documents. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>2.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Cessation of Participation </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant shall cease to be a Participant on the date he is no longer an Eligible Employee and his Account is zero. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>CONTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Elective Deferral Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The amount of each Elective Deferral Contribution for a Participant shall be equal to a portion of
Compensation as specified in an Elective Deferral Agreement. Such Elective Deferral Contribution shall not be made before the later of (i)&nbsp;the adoption or effective date of the cash or deferred arrangement (CODA) or (ii)&nbsp;the date the
Participant signs the Elective Deferral Agreement; provided that no Elective Deferral Agreement is required for any Elective Deferral Contributions made in accordance with any automatic election under (c)&nbsp;below. Elective Deferral Contributions
are 100 percent vested and non-forfeitable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; An Employee who is eligible to participate in the Plan for
purposes of Elective Deferral Contributions may file an Elective Deferral Agreement with the Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;
The Participant may modify or terminate an Elective Deferral Agreement by filing a new Elective Deferral Agreement. An Elective Deferral Agreement shall remain in effect until modified or terminated by a Participant. An Elective Deferral Agreement
may also be terminated according to the terms of an automatic contribution arrangement. Elective Deferral Contributions may not less than 1 percent, nor more than 75 percent, of Compensation. The maximum deferral percentage shall apply to all
Elective Deferral Contributions, including Catch-up Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; An Elective Deferral Agreement to
start or modify Elective Deferral Contributions shall be effective as soon as administratively feasible on or after the Participant&#146;s Entry Date (Re-entry Date, if applicable) or any following date. An Elective Deferral Agreement must be
entered into on or before the date it is effective. An Elective Deferral Agreement to stop Elective Deferral Contributions may be entered into on any date. Such Elective Deferral Agreement shall be effective as soon as administratively feasible
following the date on which the Elective Deferral Agreement is entered into. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; Elective Deferral
Contributions made pursuant to an Elective Deferral Agreement or the terms of an automatic contribution arrangement shall not be </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">made earlier than the date (A)&nbsp;the Participant performs the services that relate
to such Elective Deferral Contributions or (B)&nbsp;the Compensation used to calculate such Elective Deferral Contributions would be payable to the Participant if not contributed to the Plan. Elective Deferral Contributions shall be allocated to the
Participants for whom such Contributions are made and shall be allocated when made and credited to the Participant&#146;s Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp; The Plan provides for an automatic election to have Elective Deferral Contributions made. The automatic Elective
Deferral Contribution shall be Pre-tax Elective Deferral Contributions and shall be 3% of Compensation. The Participant may affirmatively elect a different percentage or elect not to make Elective Deferral Contributions. The automatic election shall
apply when a Participant first becomes eligible to make Elective Deferral Contributions (or again becomes eligible after a period during which he was not an Active Participant) and shall begin as soon as administratively feasible 60 days after the
later of his Entry Date or Re-entry Date, whichever is applicable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Participant shall be provided a
notice that explains the automatic election and his right to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. The notice shall include the procedure for exercising that right and the
timing for implementing any such election. The Participant shall be given a reasonable period thereafter to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; Each Active Participant affected by the automatic election shall be provided an annual notice that
explains the automatic election and his right to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. The notice shall include the procedure for exercising those rights and the timing for
implementing any such elections. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; Eligible Employees at the Clarksdale, Mississippi location shall not
be allowed to make Elective Deferral Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; A Participant who is age 50 or older by the end of
the taxable year shall be eligible to make Catch-up Contributions. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f)&nbsp;&nbsp;&nbsp;&nbsp; Elective Deferral Contributions shall be subject to the
limit on Excess Elective Deferrals described in Section&nbsp;4.1. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Company Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Company Contributions will no longer be made on or after January&nbsp;1, 2012. As of January&nbsp;1, 2015, all Participants are 100
percent vested in Company Contributions. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Restricted Access Company Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; For payroll periods beginning on or after July&nbsp;1, 2012, the Employer shall make Restricted Access
Company Contributions for Employees with an Employment Commencement Date on or after February&nbsp;1, 2012, in an amount equal to 3% of Compensation for the payroll period for each person who is an Active Participant on the last day of that period.
Restricted Access Company Contributions are 100 percent vested when made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; Restricted Access Company
Contributions shall be allocated to the persons for whom such Contributions are made. Such Contributions shall be allocated when made and credited to the person&#146;s Account. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>3.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Special Rules Regarding Employer Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; If Leased Employees are Eligible Employees, in determining the amount of Employer Contributions allocated to
a person who is a Leased Employee, contributions provided by the leasing organization that are attributable to services such Leased Employee performs for the Employer shall be treated as provided by the Employer. Those contributions shall not be
duplicated under this Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; All Contributions are forwarded by the Employer to (i)&nbsp;the Trustee to
be deposited in the Trust Fund or otherwise invested by the Trustee in accordance with the </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">relevant documents; or (ii)&nbsp;the Insurer to be deposited under the Annuity Contract, as
applicable. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Rollover Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Rollover Contribution may be made by an Eligible Employee (other than an Eligible Employee at the Clarksdale, Mississippi location) or
an Inactive Participant, and credited to his Account, if the conditions in this section are met. The part of the Participant&#146;s Account resulting from Rollover Contributions is 100 percent vested and non-forfeitable at all times. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The Contribution is a Participant Rollover Contribution or a direct rollover of an Eligible Rollover
Distribution made from the types of plans and types of contributions specified below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Direct
Rollovers</U>. The Plan will accept a direct rollover of an Eligible Rollover Distribution from a qualified plan described in Code Section&nbsp;401(a) or 403(a), including after-tax employee contributions and excluding any portion of a designated
Roth account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Participant Rollover Contributions from Other Plans</U>. The Plan will accept a
Participant contribution of an Eligible Rollover Distribution from a qualified plan described in Code Section&nbsp;401(a) or 403(a), excluding after-tax employee contributions and excluding distributions of a designated Roth account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; The Contribution is of amounts that the Code permits to be transferred to a plan that meets the requirements
of Code Section&nbsp;401(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; The Contribution is made in the form of a direct rollover under Code
Section&nbsp;401(a)(31) or is a rollover made under Code Section&nbsp;402(c) or 408(d)(3)(A) within 60 days after an Eligible Employee or Inactive Participant receives the distribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp; The Eligible Employee or Inactive Participant furnishes evidence satisfactory to the Plan Administrator that
the proposed rollover meets conditions (a), (b), and (c)&nbsp;above. Such </P>
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evidence must be reasonable and cannot effectively eliminate or substantially impair such person&#146;s right to elect a direct rollover. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; In the case of an Inactive Participant, the Contribution must be of an amount distributed from another plan
of the Employer or a plan of a Controlled Group member. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f)&nbsp;&nbsp;&nbsp;&nbsp; A Rollover Contribution shall be allowed in
cash only and must be made according to procedures set up by the Plan Administrator. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g)&nbsp;&nbsp;&nbsp;&nbsp; If the Eligible
Employee is not an Active Participant when the Rollover Contribution is made, he shall be deemed to be an Active Participant only for the purpose of investment and distribution of the Rollover Contribution. Employer Contributions shall not be made
for or allocated to the Eligible Employee until the time he meets all of the requirements to become an Active Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h)&nbsp;&nbsp;&nbsp;&nbsp; Separate accounting records shall be maintained for those parts of his Rollover Contributions consisting of
(i)&nbsp;voluntary contributions which were deducted from the Participant&#146;s gross income for Federal income tax purposes and (ii)&nbsp;after-tax employee contributions, including the portion that would not have been includible in the
Participant&#146;s gross income if the contributions were not rolled over into this Plan. </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>LIMITATIONS ON CONTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>4.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Excess Contributions and Deferrals </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; <U>Excess Elective Deferrals</U>. A Participant may assign to this Plan any Excess Elective Deferrals made
during a taxable year of the Participant by notifying the Plan Administrator in writing on or before the first following March&nbsp;1 of the amount of the Excess Elective Deferrals to be assigned to the Plan. A Participant is deemed to notify the
Plan Administrator of any Excess Elective Deferrals that arise by taking into account only those Elective Deferral Contributions made to this Plan and any other plan, contract, or arrangement of the Employer or a Controlled Group member. The
Participant&#146;s claim for Excess Elective Deferrals shall be accompanied by the Participant&#146;s written statement that if such amounts are not distributed, such Excess Elective Deferrals will exceed the limit imposed on the Participant by Code
Section&nbsp;402(g) (including, if applicable, the dollar limitation on Catch-up Contributions under Code Section&nbsp;414(v)) for the year in which the deferral occurred. The Excess Elective Deferrals assigned to this Plan cannot exceed the
Elective Deferral Contributions allocated under this Plan for such taxable year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any other provisions of the Plan,
Elective Deferral Contributions in an amount equal to the Excess Elective Deferrals assigned to this Plan, plus any income and minus any loss allocable thereto, shall be distributed no later than April&nbsp;15 to any Participant to whose Account
Excess Elective Deferrals were assigned for the preceding year and who claims Excess Elective Deferrals for such taxable year or calendar year. Distribution of Excess Elective Deferral Contributions shall be made on a pro rata basis from the
Participant&#146;s Account </P>
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resulting from Pre-tax Elective Deferral Contributions and Roth Elective Deferral Contributions in the same proportion that such Contributions were made for the applicable year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Excess Elective Deferrals shall be adjusted for any income or loss. The income or loss allocable to such Excess Elective Deferrals
shall be equal to the income or loss allocable to the Participant&#146;s Elective Deferral Contributions for the taxable year in which the excess occurred multiplied by a fraction. The numerator of the fraction is the Excess Elective Deferrals. The
denominator of the fraction is the closing balance without regard to any income or loss occurring during such taxable year (as of the end of such taxable year) of the Participant&#146;s Account resulting from Elective Deferral Contributions. For
purposes of determining income or loss on Excess Elective Deferrals, no adjustment shall be made for income or loss for the gap period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any Matching Contributions that were based on the Elective Deferral Contributions distributed as Excess Elective Deferrals, plus any
income and minus any loss allocable thereto, shall be forfeited. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>ADP Test</U>. As of the end of each
Plan Year after Excess Elective Deferrals have been determined, the Plan must satisfy the ADP Test. The ADP Test shall be satisfied using the current year testing method described below. The ADP for a Plan Year for Eligible Participants who are
Highly Compensated Employees for each Plan Year and the ADP for Eligible Participants who are Non-highly Compensated Employees for the Plan Year must satisfy one of the following tests: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for the Plan Year
shall not exceed the ADP for Eligible Participants who are Non-highly Compensated Employees for the Plan Year multiplied by 1.25; or </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; The ADP for a Plan Year for Eligible Participants who
are Highly Compensated Employees for the Plan Year: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; shall not exceed the ADP for Eligible Participants
who are Non-highly Compensated Employees for the Plan Year multiplied by 2, and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; the difference between
such ADPs is not more than 2. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The election to use the current year testing method cannot be changed unless (i)&nbsp;the Plan has
been using the current year testing method for the preceding five Plan Years, or if less, the number of Plan Years the Plan has been in existence; or (ii)&nbsp;if as a result of a merger or acquisition described in Code Section&nbsp;410(b)(6)(C)(i),
the Employer maintains both a plan using the prior year testing method and a plan using the current year testing method and the change is made within the transition period described in Code Section&nbsp;410(b)(6)(C)(ii). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant is a Highly Compensated Employee for a particular Plan Year if he meets the definition of a Highly Compensated Employee
in effect for that Plan Year. Similarly, a Participant is a Non-highly Compensated Employee for a particular Plan Year if he does not meet the definition of a Highly Compensated Employee in effect for that Plan Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Deferral Percentage for any Eligible Participant who is a Highly Compensated Employee for the Plan Year and who is eligible to have
Elective Deferral Contributions (and Qualified Non-elective Contributions or Qualified Matching Contributions, or both, if treated as Elective Deferral Contributions for purposes of the ADP Test) allocated to his account under two or more
arrangements described in Code Section&nbsp;401(k) that are maintained by the Employer or a Controlled Group member shall be determined as if such Elective Deferral Contributions (and, if applicable, such Qualified Non-elective Contributions or
Qualified Matching Contributions, or both) were made under a single arrangement. If a Highly Compensated Employee participates </P>
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in two or more cash or deferred arrangements of the Employer or of a Controlled Group member that have different plan years, all Elective Deferral Contributions made during the Plan Year shall be
aggregated. The foregoing notwithstanding, certain plans shall be treated as separate if mandatorily disaggregated under the regulations of Code Section&nbsp;401(k). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">In the event this Plan satisfies the requirements of Code Section&nbsp;401(k), 401(a)(4), or 410(b) only if aggregated with one or more
other plans, or if one or more other plans satisfy the requirements of such Code sections only if aggregated with this Plan, then this section shall be applied by determining the Deferral Percentage of Employees as if all such plans were a single
plan. Plans may be aggregated in order to satisfy Code Section&nbsp;401(k) only if they have the same plan year and use the same testing method for the ADP Test. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of the ADP Test, Elective Deferral Contributions, Qualified Non-elective Contributions, and Qualified Matching
Contributions must be made before the end of the 12 month period immediately following the Plan Year to which the contributions relate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">If the Plan Administrator should determine during the Plan Year that the ADP Test is not being met, the Plan Administrator may limit the
amount of future Elective Deferral Contributions of the Highly Compensated Employees. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any other provisions of this
Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than 12 months after the last day of a Plan Year to Participants to whose Accounts such Excess Contributions were allocated for such Plan
Year, except to the extent such Excess Contributions are classified as Catch-up Contributions. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in
calculating the ADP Test </P>
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for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer contributions and continuing in descending order until all of the
Excess Contributions have been allocated. If a Highly Compensated Employee participates in two or more cash or deferred arrangements of the Employer or of a Controlled Group member, the amount distributed shall not exceed the amount of the employer
contributions taken into account in calculating the ADP test and made to this Plan for the year in which the excess arose. If Catch-up Contributions are allowed for the Plan Year being tested, to the extent a Highly Compensated Employee has not
reached his Catch-up Contribution limit under the Plan for such year, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. If such excess amounts (other than
Catch-up Contributions) are distributed more than 2-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> months after the last day of the Plan Year in which such excess amounts arose, a 10-percent excise tax shall
be imposed on the employer maintaining the plan with respect to such amounts. Excess Contributions shall be treated as Annual Additions under Section&nbsp;4.3, even if distributed. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Excess Contributions shall be adjusted for any income or loss. The income or loss allocable to such Excess Contributions allocated
to each Participant shall be equal to the income or loss allocable to the Participant&#146;s Elective Deferral Contributions (and, if applicable, Qualified Non-elective Contributions or Qualified Matching Contributions, or both) for the Plan Year in
which the excess occurred multiplied by a fraction. The numerator of the fraction is the Excess Contributions. The denominator of the fraction is the closing balance without regard to any income or loss occurring during such Plan Year (as of the end
of such Plan Year) of the Participant&#146;s Account resulting from Elective Deferral Contributions (and Qualified Non-elective </P>
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Contributions or Qualified Matching Contributions, or both, if such contributions are included in the ADP Test). For purposes of determining income or loss on Excess Contributions, no adjustment
shall be made for income or loss for the gap period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Excess Contributions allocated to a Participant shall be distributed from the
Participant&#146;s Account resulting from Elective Deferral Contributions. If such Excess Contributions exceed the amount of Excess Contributions in the Participant&#146;s Account resulting from Elective Deferral Contributions, the balance shall be
distributed from the Participant&#146;s Account resulting from Qualified Matching Contributions (if applicable) and Qualified Non-elective Contributions, respectively. Distribution of Excess Contributions shall be made on a pro rata basis from the
Participant&#146;s Account resulting from Pre-tax Elective Deferral Contributions and Roth Elective Deferral Contributions in the same proportion that such Contributions were made for the applicable year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any Matching Contributions that were based on the Elective Deferral Contributions distributed as Excess Contributions, plus any income
and minus any loss allocable thereto, shall be forfeited. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>4.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Limit on Annual Additions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Contributions to the Plan shall be limited in accordance with Code Section&nbsp;415 and the regulations thereunder. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;If the Participant does not participate in another defined contribution plan, as defined in section
1.415(c)-1(a)(2)(i) of the regulations (without regard to whether the plan(s) have been terminated) maintained by the Employer, the amount of Annual Additions that may be credited to the Participant&#146;s Account for any Limitation Year shall not
exceed the lesser of </P>
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the Maximum Annual Addition or any other limitation contained in this Plan. If the Employer Contribution that would otherwise be contributed or allocated to the Participant&#146;s Account would
cause the Annual Additions for the Limitation Year to exceed the Maximum Annual Addition, the amount contributed or allocated shall be reduced so that the Annual Additions for the Limitation Year will equal the Maximum Annual Addition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; If, in addition to this Plan, the Participant is covered under another defined contribution plan, as defined
in section 1.415(c)-1(a)(2)(i) of the regulations, (without regard to whether the plan(s) have been terminated) maintained by the Employer that provides an Annual Addition during any Limitation Year, the Annual Additions that may be credited to a
Participant&#146;s Account under this Plan for any such Limitation Year will not exceed the Maximum Annual Addition, reduced by the Annual Additions credited to a Participant&#146;s account under the other defined contribution plan(s) for the same
Limitation Year. If the Annual Additions with respect to the Participant under the other defined contribution plan(s) maintained by the Employer are less than the Maximum Annual Addition, and the Employer Contribution that would otherwise be
contributed or allocated to the Participant&#146;s Account under this Plan would cause the Annual Additions for the Limitation Year to exceed this limitation, the amount contributed or allocated will be reduced so that the Annual Additions under all
such plans and funds for the Limitation Year will equal the Maximum Annual Addition. If the Annual Additions with respect to the Participant under the other defined contribution plan(s) in the aggregate are equal to or greater than the Maximum
Annual Addition, no amount will be contributed or allocated to the Participant&#146;s Account under this Plan for the Limitation Year. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; The limitation of this section shall be determined and
applied taking into account the following rules: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;For purposes of applying the limitations of this
section for a Limitation Year, all defined contribution plans (as defined in section 1.415(c)-1(a)(2)(i) of the regulations and without regard to whether the plan(s) have been terminated) ever maintained by the Employer and all defined contribution
plans of a Participant&#146;s Predecessor Employer (in the Limitation Year in which such Participant&#146;s Predecessor Employer is created) under which a Participant receives Annual Additions are treated as one defined contribution plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The Annual Additions under a formerly affiliated plan (as defined in section 1.415(f)-1(b)(2)(ii) of the
regulations) of the Employer are taken into account for purposes of applying the limitations of this section for the Limitation Year in which the cessation of affiliation took place. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;The limitations of this section are not exceeded for the first Limitation Year in which two or more
existing plans, which previously were not required to be aggregated pursuant to section 1.415(f) of the regulations, are aggregated, provided that no Annual Additions are credited to a Participant after the date on which the plans are required to be
aggregated if the Annual Additions already credited to the Participant in the existing plans equal or exceed the Maximum Annual Addition. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;If the Employer maintains a multiemployer plan, as defined in Code Section&nbsp;414(f), and the
multiemployer plan so provides, only the Annual Additions under the multiemployer plan that are provided by the Employer shall be treated as Annual Additions provided under a plan maintained by the Employer for purposes of this section. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>INVESTMENTS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>5.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Investment of Contributions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The handling of Contributions and Plan assets is governed by the provisions of the Trust Agreement and any
other relevant document, such as an Annuity Contract (for the purposes of this paragraph alone, the Trust Agreement and such other documents will each be referred to as a &#147;document&#148; or collectively as the &#147;documents&#148;), duly
entered into by or with regard to the Plan that govern such matters. To the extent permitted by the documents, the parties named below shall direct the Contributions for investment in any of the investment options available to the Plan under or
through the documents, and may request the transfer of amounts resulting from those Contributions between such investment options. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;The Participant shall direct the investment of all Elective Deferral Contributions, Company Contributions, and
Rollover Contributions, and the transfer of amounts resulting from those Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;If a
Participant has provided investment direction for all or certain specific Contributions made to his Account, such Contributions shall be invested in accordance with such direction to the extent possible. If an investment option selected by the
Participant in that investment direction is no longer available and a new investment option is not selected by the Participant (in lieu of the one that is no longer available) by the deadline set by a fiduciary of the Plan (or by the date the
investment option is no longer available), all amounts currently held in the investment option that is no longer available and future Contributions directed to such investment option by the Participant (and made after such deadline or date) shall be
invested in the appropriate default investment option. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;To the extent that a Participant who has the
ability to provide investment direction (either on an ongoing basis or in response to a notice from a fiduciary of the Plan) fails to give timely investment direction, the amount in the Participant&#146;s Account for which no investment direction is
received shall be invested in the appropriate default investment option. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; A Participant may not direct the investment of all or
any portion of his Account in collectibles. Collectibles mean any work of art, rug or antique, metal or gem, stamp or coin, alcoholic beverage, or other tangible personal property specified by the Secretary of the Treasury. However, certain coins
and bullion as provided in Code Section&nbsp;408(m)(3) shall not be considered collectibles. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;No
Contributions may be invested in the Cooper Tire Securities Fund and no transfers may be made from any investment option to the Cooper Tire Securities Fund. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The Cooper Tire&nbsp;&amp; Rubber Company shall direct the investment and the transfer of amounts resulting
from Restricted Access Company Contributions, and for all amounts that have not been allocated to Participants. However, the Named Fiduciary may delegate to the Investment Manager investment direction for Contributions and amounts that are not
subject to Participant direction. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>5.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Cooper Tire Securities </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Plan no longer maintains an ESOP component and no portion of any Participant&#146;s Account is intended to primarily be invested in
Cooper Tire Securities. Amounts previously invested in the Cooper Tire Securities Fund shall remain invested in the Cooper Tire Securities Fund until transferred to another investment option by the Participant&#146;s direction in accordance with
Section&nbsp;5.1. Except as provided in (e)&nbsp;below, no additional funds may be invested in the Cooper Tire Securities Fund regardless of the source of such funds. Even though the Plan no longer maintains an ESOP component, the provisions below
continue to govern the portion of a Participant&#146;s Account invested in Cooper Tire Securities: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;As
provided in Section&nbsp;7.3, a Participant may elect to receive a distribution in kind of any portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the
Cooper Tire Securities Fund shall be distributed in accordance with Article 6, but no later than the date required under Code Section&nbsp;409(o). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund shall be subject to
diversification through the Participant&#146;s investment direction authority under Section&nbsp;5.1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)
&nbsp;&nbsp;&nbsp;&nbsp;Voting rights and tender offers with respect to Cooper Tire Securities held in a Participant&#146;s Account will be passed through to Participants. The Employer may develop procedures to facilitate the exercise of votes or
tender rights. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Each Participant shall be entitled to one vote for each share credited to his Account.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;If some or all of the Participants have not directed or have not timely directed the Trustee on how
to vote, then the Trustee shall vote such Cooper Tire Securities in the same proportion as those shares of Cooper Tire Securities for which the Trustee has received proper direction for such matter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;As soon as practicable after the commencement of a tender or exchange offer for Cooper Tire Securities,
the Employer shall cause each person with power to control the response to such tender or exchange offer to be advised in writing the terms of the offer and, if applicable, to be provided with a form for instructing the Trustee, or for revoking such
instruction, to tender or exchange shares of Cooper Tire Securities, to the extent permitted under the terms of such offer. If some or all of the Participants have not directed or have not timely directed the Trustee on how to tender, then the
Trustee shall tender such Cooper Tire Securities in the same proportion as those shares of Cooper Tire Securities for which the Trustee has received proper direction for such matter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;The Trustee shall hold the Participant&#146;s individual directions with respect to voting rights or
tender decisions in confidence and, except as required by law, shall not divulge or release such individual directions to anyone associated with the Employer. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; Dividends on Cooper Tire Securities held in the Account of
a Participant, Beneficiary or Alternate Payee will be paid as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Stock Dividend</U>. In the
event of any stock dividend or any stock split, such dividend or split shall be credited to the Accounts based on the number of shares of Cooper Tire Securities credited to each Account as of the payable date of such dividend or split. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Cash Dividend Election</U>. Cash dividends paid on shares of Cooper Tire Securities credited to an
Account as of the record date of such dividend will be either: (A)&nbsp;added to the balance of the Account and reinvested in Cooper Tire Securities; or (B)&nbsp;paid to the Participant, Beneficiary or Alternate Payee if so elected under the
procedures outlined below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Election</U>. An election hereunder must be made in such manner and in
accordance with such rules as may be prescribed for this purpose by the Plan Administrator. In the absence of an affirmative election, any cash dividends will be added to the Account and reinvested in Cooper Tire Securities. To the extent so
prescribed by the Plan Administrator, an election hereunder will be &#147;evergreen&#148; &#150; that is, it will continue to apply until changed by the Participant, Beneficiary or Alternate Payee. </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>WITHDRAWALS AND DISTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Retirement Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">On a Participant&#146;s Retirement Date, his Vested Account shall be distributed to him according to the applicable distribution of
benefits provisions of Articles 7 and 8. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Death Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">If a Participant dies before his Annuity Starting Date, his Vested Account shall be distributed according to the applicable distribution
of benefits provisions of Articles 7 and 8. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Vested Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;If an Inactive Participant&#146;s Vested Account is not payable under Section&nbsp;6.8 (Small Amounts), he
may elect, but is not required, to receive a distribution of any part of his Vested Account after he has a Severance from Employment. A distribution under this paragraph shall be a retirement benefit and shall be distributed to the Participant
according to the applicable distribution of benefits provisions of Articles 7 and 8. If an Inactive Participant does not receive an earlier distribution, upon his Retirement Date or death, his Vested Account shall be distributed according to the
applicable provisions of this Article. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding the foregoing, an Inactive Participant cannot elect to receive a
distribution from that part of his Vested Account resulting from Restricted Access Company Contributions equal to or in excess of $10,000 before he has had a Severance from Employment and reaches a Retirement Date. The Participant&#146;s election
shall be subject to his spouse&#146;s consent as provided in Article 8. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;A Participant may not elect to
receive a distribution under the provisions of this </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">section after he again becomes an Employee until he subsequently has a Severance from Employment and
meets the requirements of this section. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;A Participant who has been performing Qualified Military
Service for a period of more than 30 days is deemed to have had a severance from employment (as described in Code Section 414(u)(12)(B)(i)) for purposes of requesting a distribution of his Vested Account resulting from Elective Deferral
Contributions. The Plan will suspend Elective Deferral Contributions for six months after receipt of the distribution. If the Participant is also eligible to receive a Qualified Reservist Distribution and the distribution could be either type of
distribution, the distribution will be treated as a Qualified Reservist Distribution. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>When Benefits Start </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Unless otherwise elected by the Participant, benefits shall begin no later than the 60th day following the
close of the Plan Year in which the latest date below occurs: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The date the Participant attains age 65
(or Normal Retirement Age, if earlier). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The 10th anniversary of the Participant&#146;s Entry Date.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; The date the Participant terminates service with the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding the foregoing, the failure of a Participant to consent to a distribution while a benefit is immediately distributable, within the
meaning of Section&nbsp;8.3 (Election Procedures), shall be deemed to be an election to defer the start of benefits sufficient to satisfy this section. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any provision herein to the contrary notwithstanding, no distributions shall be made under this Plan
until after the prescribed distribution application is completed and filed with the Plan Administrator, unless such distribution is payable under Section&nbsp;6.8 (Small Amounts). The Participant shall not elect a date for beginning benefits or a
form of distribution </P>
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that would result in a benefit payable when he dies which would be more than incidental within the meaning of governmental regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Benefits shall begin on an earlier date if otherwise provided in the Plan (e.g., the Participant&#146;s
Retirement Date or Required Beginning Date, as defined in Article 9). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;The Participant&#146;s Vested
Account resulting from Elective Deferral Contributions may not be distributed earlier than Severance from Employment, death, or disability. However, such amount may be distributed upon: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; Termination of the Plan, as permitted in Article 10. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The attainment of age
59-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> as permitted for withdrawals in Section&nbsp;6.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The attainment of Normal Retirement Age. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;A federally declared disaster, where resulting legislation authorizes such a distribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Participant&#146;s Vested Account resulting from Elective Deferral Contributions may also be distributed: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;As a hardship withdrawal, as permitted in Section&nbsp;6.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;As a Qualified Reservist Distribution, as permitted in Section&nbsp;6.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;Upon a Participant&#146;s deemed severance from employment as described in Code
Section&nbsp;414(u)(12)(B)(i) and as permitted in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">All distributions that may be made pursuant to one or more of the foregoing
distributable events will be a retirement benefit and shall be distributed to the Participant according to the applicable distribution of benefits provisions of Articles 7 and 8. In addition, distributions that are triggered by the termination of
the Plan must be made in a lump sum. A lump sum shall include a distribution of an annuity contract. </P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Withdrawal Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A request for withdrawal shall be made in such manner and in accordance with such rules as the Employer shall prescribe for this purpose
(including by means of voice response or other electronic means under circumstances the Employer permits). Withdrawals shall be a retirement benefit and shall be distributed to the Participant according to the applicable distribution of benefits
provisions of Articles 7 and 8. A Participant may make only one withdrawal, for either age 59-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> or financial hardship purposes, in any 12-month period. A
forfeiture shall not occur solely as a result of a withdrawal. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;<U>Withdrawal after Age 59-<SUP
STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB></U>. A Participant who has attained age 59-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> may withdraw any part of his
Vested Account resulting from Elective Deferral Contributions and Company Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;<U>Financial
Hardship Withdrawal</U>. A Participant may withdraw any part of his Vested Account resulting from Elective Deferral Contributions and Company Contributions in the event of hardship due to an immediate and heavy financial need. Withdrawals from the
Participant&#146;s Account resulting from Elective Deferral Contributions shall be limited to the amount of the Participant&#146;s Elective Deferral. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Immediate and heavy financial need shall be limited to: (A)&nbsp;expenses incurred or necessary for medical
care that would be deductible under Code Section&nbsp;213(a) (determined without regard to whether the expenses exceed the stated limit on adjusted gross income); (B)&nbsp;the purchase (excluding mortgage payments) of a principal residence for the
Participant; (C)&nbsp;payment of tuition, related educational fees, and room and board expenses, for up to the next 12 months of post-secondary education for the Participant, his spouse, children, or dependents (as defined in Code Section&nbsp;152
without regard to Code Sections 152(b)(1), (b)(2), and (d)(1)(B)); (D)&nbsp;payments necessary to prevent the eviction of the Participant from, or foreclosure on the mortgage of, the Participant&#146;s principal residence; (E)&nbsp;payments for
funeral or burial expenses for the Participant&#146;s deceased parent, spouse, child, or dependent (as defined in Code </P>
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Section&nbsp;152 without regard to Code Section&nbsp;152(d)(1)(B)); (F)&nbsp;expenses to repair damage to the Participant&#146;s principal residence that would qualify for a casualty loss
deduction under Code Section&nbsp;165 (determined without regard to whether the loss exceeds 10% of adjusted gross income); or (G)&nbsp;any other distribution which is deemed by the Commissioner of Internal Revenue to be made on account of immediate
and heavy financial need as provided in Treasury regulations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;No withdrawal shall be allowed which is
not necessary to satisfy such immediate and heavy financial need. Such withdrawal shall be deemed necessary only if all of the following requirements are met: (A)&nbsp;the distribution is not in excess of the amount of the immediate and heavy
financial need (including amounts necessary to pay any Federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution); (B)&nbsp;the Participant has obtained all distributions, other than hardship
distributions, and all nontaxable loans currently available under all plans maintained by the Employer; and (C)&nbsp;the Plan, and all other plans maintained by the Employer, provide that the Participant&#146;s elective contributions and participant
contributions will be suspended for at least six months after receipt of the hardship distribution. The Plan will suspend elective contributions and participant contributions for six months as provided in the preceding sentence. A Participant shall
not cease to be an Eligible Participant, merely because his elective contributions or participant contributions are suspended. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)
&nbsp;&nbsp;&nbsp;&nbsp;<U>Qualified Reservist Distribution</U>. A Participant may withdraw any part of his Vested Account resulting from Elective Deferral Contributions if such distribution meets the requirements to be a Qualified Reservist
Distribution. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Loans to Participants </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Loans shall be made available to all Participants on a reasonably equivalent basis. For purposes of this
Section&nbsp;6.6, and unless otherwise specified, Participant means any Participant or Beneficiary who is a party-in-interest as defined in ERISA. Loans shall not be made to Highly Compensated Employees in an amount greater than the amount made
available to other Participants. The availability of loans are restricted as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;Loans shall not
be available to Employees who are currently on a leave of absence. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;If a Participant is not working due to a strike, no new
loans will be available during that time. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;Loans shall not be available from the portion of the
Participant&#146;s Vested Account resulting from Restricted Access Company Contributions </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;A loan to a
Participant shall be a Participant directed investment of his Account. The loan is a Trust Fund investment but no Account other than the borrowing Participant&#146;s Account shall share in the interest paid on the loan or bear any expense or loss
incurred because of the loan. The portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund may be redeemed for purposes of a loan only after the amount held in other investment options has been depleted. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The number of outstanding loans shall be limited to one and the minimum amount of any loan shall be $500.
Loans must be adequately secured and shall bear a fixed rate of interest based on the Prime Rate of the Wall Street Journal. The Plan Administrator shall not discriminate among Participants in the matter of interest rates, but loans granted at
different times may bear different interest rates in accordance with the current appropriate standards. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)
&nbsp;&nbsp;&nbsp;&nbsp;The amount of the loan shall not exceed the maximum amount that may be treated as a loan under Code Section&nbsp;72(p) (rather than a distribution) to the Participant and shall be equal to the lesser of (a)&nbsp;or
(b)&nbsp;below: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;$50,000, reduced by the highest outstanding loan balance of loans during the one-year
period ending on the day before the new loan is made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The greater of (A)&nbsp;or (B), reduced by
(C)&nbsp;below: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A) &nbsp;&nbsp;&nbsp;&nbsp;One half of the Participant&#146;s Vested Account (without regard to any accumulated
deductible employee contributions, as defined in Code Section&nbsp;72(o)(5)(B)). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B) &nbsp;&nbsp;&nbsp;&nbsp;$10,000. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C) &nbsp;&nbsp;&nbsp;&nbsp;Any outstanding loan balance on the date the new loan is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of this maximum, all qualified employer plans, as defined in Code Section&nbsp;72(p)(4), of the Employer and any Controlled Group member
shall be treated as one plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;The foregoing notwithstanding, the amount of such loan shall not exceed
50 percent of the amount of the Participant&#146;s Vested Account. Because loans can only be made from the portion of the Participant&#146;s Vested Account resulting from specific Contributions, the maximum amount of any loan is further limited to
the portion of the Participant&#146;s Vested Account resulting from such specified Contributions. For purposes of this maximum, a Participant&#146;s Vested Account does not include any accumulated deductible employee contributions, as defined in
Code Section&nbsp;72(o)(5)(B). No collateral other than a portion of the Participant&#146;s Vested Account (as limited above) shall be accepted. The Participant&#146;s outstanding loan balance shall include any deemed distribution, along with
accrued interest, that has not been repaid or offset. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f) &nbsp;&nbsp;&nbsp;&nbsp;The loan shall by its terms require that
repayment (principal and interest) be amortized in level payments, not less frequently than quarterly, over a period not extending beyond five years from the date of the loan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g) &nbsp;&nbsp;&nbsp;&nbsp;The Participant shall make an application for a loan in such manner and in accordance with such rules as the
Employer shall prescribe for this purpose (including by means of voice response or other electronic means under circumstances the Employer permits). The application must specify the amount and duration requested. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h) &nbsp;&nbsp;&nbsp;&nbsp;Information contained in the application for the loan
concerning the income, liabilities, and assets of the Participant will be evaluated to determine whether there is a reasonable expectation that the Participant will be able to satisfy payments on the loan as due. Additionally, the Plan Administrator
will pursue any appropriate further investigations concerning the creditworthiness and credit history of the Participant to determine whether a loan should be approved. Each loan shall be fully documented in the form of a promissory note signed by
the Participant for the face amount of the loan, together with interest determined as specified above. There will be an assignment of collateral to the Plan executed at the time the loan is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;In those cases where repayment through payroll deduction is available, installments are so payable, and a
payroll deduction agreement shall be executed by the Participant at the time the loan is made. If the Participant has previously been treated as having received a deemed distribution and the subsequent loan is being made before the deemed
distribution, along with accrued interest, has been repaid or offset, a payroll deduction agreement shall be required. If a payroll deduction agreement is required because of a previous deemed distribution and the Participant later revokes such
agreement, the outstanding loan balance at the time of the revocation shall be treated as a deemed distribution. Where payroll deduction is not available, payments in cash are to be timely made. Any payment that is not by payroll deduction shall be
made payable to the Employer or the Trustee, as specified in the promissory note, and delivered to the Plan Administrator, including prepayments, service fees and penalties, if any, and other amounts due under the note. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(j) &nbsp;&nbsp;&nbsp;&nbsp;The promissory note may provide for reasonable late
payment penalties and service fees. Any penalties or service fees shall be applied to all Participants in a non-discriminatory manner. If the promissory note so provides, such amounts may be assessed and collected from the Account of the Participant
as part of the loan balance. Each loan may be paid prior to maturity, in part or in full, without penalty or service fee, except as may be set out in the promissory note. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(k) &nbsp;&nbsp;&nbsp;&nbsp;The Plan may suspend loan payments for a period not exceeding one year during which an approved unpaid leave
of absence occurs other than a military leave of absence. The Plan Administrator shall provide the Participant a written explanation of the effect of the suspension of payments upon his loan. If a Participant separates from service (or takes a leave
of absence) from the Employer because of service in the military and does not receive a distribution of his Vested Account, the Plan may suspend loan payments until the Participant&#146;s completion of military service or until the
Participant&#146;s fifth anniversary of commencement of military service, if earlier, as permitted under Code Section&nbsp;414(u). The Plan Administrator shall provide the Participant a written explanation of the effect of his military service upon
his loan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(l) &nbsp;&nbsp;&nbsp;&nbsp;If any payment of principal and interest, or any portion thereof, remains unpaid for more
than 90 days after due, the loan shall be in default. For purposes of Code Section 72(p), the Participant shall then be treated as having received a deemed distribution regardless of whether or not a distributable event has occurred. Upon default,
the Plan has the right to pursue any remedy available by law to satisfy the amount due, along with accrued interest, including the right to enforce its claim against the security pledged and execute upon the collateral as allowed by law. The entire
principal balance whether or not otherwise then due, </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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along with accrued interest, shall become immediately due and payable without demand or notice, and subject to collection or satisfaction by any lawful means, including specifically, but not
limited to, the right to enforce the claim against the security pledged and to execute upon the collateral as allowed by law. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">In
the event of default, foreclosure on the note and attachment of security or use of amounts pledged to satisfy the amount then due shall not occur until a distributable event occurs in accordance with the Plan, and shall not occur to an extent
greater than the amount then available upon any distributable event which has occurred under the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(m)
&nbsp;&nbsp;&nbsp;&nbsp;All reasonable costs and expenses, including but not limited to attorney&#146;s fees, incurred by the Plan in connection with any default or in any proceeding to enforce any provision of a promissory note or instrument by
which a promissory note for a Participant loan is secured, shall be assessed and collected from the Account of the Participant as part of the loan balance. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(n) &nbsp;&nbsp;&nbsp;&nbsp;If payroll deduction is being utilized, in the event that a Participant&#146;s available payroll deduction
amounts in any given month are insufficient to satisfy the total amount due, there will be an increase in the amount taken subsequently, sufficient to make up the amount that is then due. If any amount remains due past the calendar quarter following
the calendar quarter in which the missed payment is due, the entire principal amount, whether or not otherwise then due, along with interest then accrued, shall become due and payable, as above. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(o) &nbsp;&nbsp;&nbsp;&nbsp;If no distributable event has occurred under the Plan at the time that the Participant&#146;s Vested Account
would otherwise be used under this provision to pay any amount due under the outstanding loan, this will not occur until the time, or in excess of the extent to </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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which, a distributable event occurs under the Plan. An outstanding loan will become due and payable in full 30 days after a Participant has a Severance from Employment and ceases to be a party in
interest as defined in ERISA or after complete termination of the Plan. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>6.7.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Distributions Under Qualified Domestic Relations Order </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The Plan specifically permits distributions to an Alternate Payee under a qualified domestic relations order
as defined in Code Section&nbsp;414(p), at any time, irrespective of whether the Participant has attained his earliest retirement age, as defined in Code Section&nbsp;414(p), under the Plan. A distribution to an Alternate Payee before the
Participant has attained his earliest retirement age is available only if the order specifies that distribution shall be made prior to the earliest retirement age or allows the Alternate Payee to elect a distribution prior to the earliest retirement
age. Nothing in this section shall permit a Participant to receive a distribution at a time otherwise not permitted under the Plan nor shall it permit the Alternate Payee to receive a form of payment not permitted under the Plan. The benefit payable
to an Alternate Payee shall be subject to the provisions of Section&nbsp;7.8 (Small Amounts) as they apply to the Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)
&nbsp;&nbsp;&nbsp;&nbsp;The Plan Administrator shall establish reasonable procedures to determine the qualified status of a domestic relations order. Upon receiving a domestic relations order, the Plan Administrator shall promptly notify the
Participant and each Alternate Payee named in the order, in writing, of the receipt of the order and the Plan&#146;s procedures for determining the qualified status of the order. Within a reasonable period of time after receiving the domestic
relations order, the Plan Administrator shall determine the qualified status of the order and shall notify the Participant and each Alternate Payee, in writing, of its determination. The Plan </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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Administrator shall provide notice under this paragraph by mailing to the individual&#146;s address specified in the domestic relations order, or in a manner consistent with Department of Labor
regulations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;If any portion of the Participant&#146;s Vested Account is payable during the period the
Plan Administrator is making its determination of the qualified status of the domestic relations order, a separate accounting shall be made of the amount payable. If the Plan Administrator determines the order is a qualified domestic relations order
within 18 months of the date amounts are first payable following receipt of the order, the payable amounts shall be distributed in accordance with the order. If the Plan Administrator does not make its determination of the qualified status of the
order within the 18 month determination period, the payable amounts shall be distributed in the manner the Plan would distribute if the order did not exist and the order shall apply prospectively if the Plan Administrator later determines the order
is a qualified domestic relations order. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Small Amounts </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;If the value of the Participant&#146;s Vested Account does not exceed $5,000, the Participant&#146;s entire
Vested Account shall be distributed as of the earliest of his Retirement Date, the date he dies, or the date he has a Severance from Employment for any other reason (the date the Employer provides notice to the record keeper of the Plan of such
event, if later). Notwithstanding the foregoing, such amounts may not be distributed if the ability to receive distribution of the small amounts payment is restricted under Section&nbsp;6.3. For purposes of this section, if the Participant&#146;s
Vested Account is zero, the Participant shall be deemed to have received a distribution of such Vested Account. This is a small amounts payment. </P>
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<TD VALIGN="top" ALIGN="center">69</TD>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;In the event a Participant does not elect to have a small
amounts payment paid directly to an Eligible Retirement Plan specified by the Participant in a Direct Rollover or to receive the distribution directly and his Vested Account is greater than $1,000, a Mandatory Distribution will be made in accordance
with Section&nbsp;8.5 (Direct Rollovers). If his Vested Account is $1,000 or less, the Participant&#146;s entire Vested Account shall be paid directly to him. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;If a small amounts payment is made on or after the date the Participant dies, the small amounts payment
shall be made to the Participant&#146;s Beneficiary (spouse if the death benefit is payable to the spouse). If a small amounts payment is made while the Participant is living, the small amounts payment shall be made to the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;A small amounts payment is in full settlement of all benefits otherwise payable. No other small amounts
payment shall be made. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">70</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 6</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ARTICLE 7 </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>FORMS OF PAYMENT </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Application </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The provisions of this Article shall apply to the portion of the Participant&#146;s Vested Account resulting from Contributions other
than Restricted Access Company Contributions; provided that if the balance of the Restricted Access Company Contributions in his Vested Account is less than $10,000 then the Restricted Access Company Contributions shall be subject to this Article.
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Automatic Form of Distribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The automatic form of benefit payable to or on behalf of a Participant is determined as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;<U>Retirement Benefits</U>. The automatic form of retirement benefit for a Participant who does not die
before his Annuity Starting Date shall be a single sum payment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;<U>Death Benefits</U>. The automatic
form of death benefit for a Participant who dies before his Annuity Starting Date shall be a single sum payment to the Participant&#146;s Beneficiary. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Optional Forms of Distribution for Retirement Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;The optional forms of retirement benefit for that portion of a Participant&#146;s Account which is not held in the
Cooper Tire Securities Fund and that portion that is held in the Cooper Tire Securities Fund shall be the following: a fixed period installment option. The Participant may elect to receive substantially equal annual installments over a period of no
longer than two years. A single sum payment is also available. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">71</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 7</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the
Cooper Tire Securities Fund may be distributed in kind. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The fixed period installment option is an
optional form of benefit under which the Participant elects to receive substantially equal annual payments over a fixed period of whole years. The annual payment may be paid in annual, semi-annual, quarterly, or monthly installments as elected by
the Participant. The Participant may elect to receive additional payments. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;Under the installment option
the amount payable in the Participant&#146;s first Distribution Calendar Year must satisfy the minimum distribution requirements of Article 9 for such year. Distributions for later Distribution Calendar Years must satisfy the minimum distribution
requirements of Article 9 for such years. If the Participant&#146;s Annuity Starting Date does not occur until his second Distribution Calendar Year, the amount payable for such year must satisfy the minimum distribution requirements of Article 9
for both the first and second Distribution Calendar Years. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;Election of an optional form is subject to
the qualified election provisions of Section&nbsp;7.4 of this Article and the distribution requirements of Article 9. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Election Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Participant or Beneficiary may make an election to commence benefits at any time during the election period. The Participant or
Beneficiary may revoke the election made (or make a new election) at any time and any number of times during the election period. An election is effective only if it meets the consent requirements below. If the Participant&#146;s Vested
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">72</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 7</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">
Account exceeds $5,000, any benefit that is immediately distributable requires the consent of the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The consent of the Participant to a benefit that is immediately distributable must not be made before the
date the Participant is provided with the notice of the ability to defer the distribution. Such consent shall be in writing. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)
&nbsp;&nbsp;&nbsp;&nbsp;The consent shall not be made more than 180 days before the Annuity Starting Date. The consent of the Participant shall not be required to the extent that a distribution is required to satisfy Code Section&nbsp;401(a)(9) or
415. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;In addition, upon termination of this Plan, if the Plan does not offer an annuity option
(purchased from a commercial provider), and if the Employer (or any entity within the same Controlled Group) does not maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code
Section&nbsp;4975(e)(7)), the Participant&#146;s Account will, without the Participant&#146;s consent, be distributed to the Participant. However, if any entity within the same Controlled Group maintains another defined contribution plan (other than
an employee stock ownership plan as defined in Code Section&nbsp;4975(e)(7)) the Participant&#146;s Account will be transferred, without the Participant&#146;s consent, to the other plan if the Participant does not consent to an immediate
distribution. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;A benefit is immediately distributable if any part of the benefit could be distributed to
the Participant before the Participant attains the older of Normal Retirement Age or age 62. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Notice Requirements </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Plan Administrator shall furnish to the Participant a written explanation of the right of the Participant to defer distribution
until such time it is no longer immediately distributable. Such notice shall include a written explanation of any optional forms of retirement benefit in Section&nbsp;8.2, including a general description of the material features of these options.
The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the attention of the Participant no less than 30 days, and no more than 180 days, before the Annuity Starting Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">However, distribution may begin less than 30 days after the notice described in this subparagraph is given, provided the Plan
Administrator clearly informs the Participant that he has a right to a period of at least 30 days after receiving the notice to consider the decision of whether or not to elect a distribution (and if applicable, a particular distribution option),
and the Participant, after receiving the notice, affirmatively elects a distribution. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>7.6.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Direct Rollovers </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any provision of the Plan to the contrary that would otherwise limit a Distributee&#146;s election under this section, a
Distributee may elect, at the time and in the manner prescribed by the Plan Administrator, to have any portion of an Eligible Rollover Distribution paid directly to an Eligible Retirement Plan specified by the Distributee in a Direct Rollover. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;In the event of a Mandatory Distribution of an Eligible Rollover Distribution greater than $1,000 in
accordance with Section&nbsp;7.8 (Small Amounts), if the Participant does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by the Participant in a Direct Rollover or to receive the distribution directly, the
Plan Administrator will </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">pay the distribution in a Direct Rollover to an individual retirement plan designated by the Plan
Administrator. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;In the event of any other Eligible Rollover Distribution to a Distributee in accordance
with Section&nbsp;7.8, if the Distributee does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by the Distributee in a Direct Rollover or to receive the distribution directly, the Plan Administrator will
pay the distribution to the Distributee. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">75</TD>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ARTICLE 8 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>FORMS OF PAYMENT &#150; RESTRICTED ACCESS COMPANY CONTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Application </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The provisions of this Article shall apply to the portion of the Participant&#146;s Vested Account resulting from Restricted Access
Contributions that equal or exceed $10,000. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Automatic Forms of Distribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Unless an optional form of benefit is selected pursuant to a qualified election within the election period under Section&nbsp;8.4, the
automatic form of benefit payable to or on behalf of a Participant is determined as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)
&nbsp;&nbsp;&nbsp;&nbsp;<U>Retirement Benefits</U>. The automatic form of retirement benefit for a Participant who does not die before his Annuity Starting Date shall be: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The Qualified Joint and Survivor Annuity for a Participant who has a spouse. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The Normal Form for a Participant who does not have a spouse. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;<U>Death Benefits</U>. The automatic form of death benefit for a Participant who dies before his Annuity
Starting Date shall be: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;A Qualified Preretirement Survivor Annuity for a Participant who has a spouse
to whom he has been continuously married throughout the one year period ending on the date of his death. The spouse may elect to start receiving the death benefit on any date on or after the Participant dies and by the date the Participant would
have been age 70-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>. If the spouse dies before benefits start, the Participant&#146;s Vested Account, determined as of the date of the spouse&#146;s death, shall
be paid to the spouse&#146;s Beneficiary. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;A single sum payment to the Participant&#146;s Beneficiary
for a Participant who does not have a spouse who is entitled to a Qualified Preretirement Survivor Annuity. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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Before a death benefit will be paid on account of the death of a Participant who does not have a spouse who is entitled to a Qualified Preretirement Survivor Annuity, it must be established to
the satisfaction of a plan representative that the Participant does not have such a spouse. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Optional Forms of Distribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;<U>Retirement Benefits</U>. The optional forms of retirement benefit shall be the following: (i)&nbsp;a
straight life annuity; (ii)&nbsp;single life annuities with certain periods of 5, 10, or 15 years; (iii)&nbsp;a single life annuity with installment refund; (iv)&nbsp;survivorship life annuities with installment refund and survivorship percentages
of 50 percent, 75 percent, or 100 percent. Election of an optional form is subject to the qualified election provisions of Section&nbsp;8.4 and the distribution requirements of Article 9. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any annuity contract distributed shall be non-transferable. The terms of any annuity contract purchased and distributed by the Plan to a
Participant or spouse shall comply with the requirements of this Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;<U>Death Benefits</U>. The
optional forms of death benefit are a single sum payment and any annuity that is an optional form of retirement benefit, except for survivorship life annuities. Election of an optional form is subject to the qualified election provisions of Section
8.4 and the distribution requirements of Article 9. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Election Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The Participant, Beneficiary, or spouse shall make any election under this section in writing. The Plan Administrator may require such
individual to complete and sign any </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">necessary documents as to the provisions to be made. Any election permitted under (a)&nbsp;and (b)
below shall be subject to the qualified election provisions of (c)&nbsp;below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;<U>Retirement
Benefits</U>. A Participant may elect his Beneficiary or Contingent Annuitant and may elect to have retirement benefits distributed under any of the optional forms of retirement benefit available under Section&nbsp;8.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;<U>Death Benefits</U>. A Participant may elect his Beneficiary and may elect to have death benefits
distributed under any of the optional forms of death benefit available under Section&nbsp;8.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;If the
Participant has not elected an optional form of distribution for the death benefit payable to his Beneficiary, the Beneficiary may, for his own benefit, elect the form of distribution, in like manner as a Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The Participant may waive the Qualified Preretirement Survivor Annuity by naming someone other than his
spouse as Beneficiary. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;In lieu of the Qualified Preretirement Survivor Annuity described in
Section&nbsp;8.2, the spouse may, for his own benefit, waive the Qualified Preretirement Survivor Annuity by electing to have the benefit distributed under any of the optional forms of death benefit available under Section&nbsp;8.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;<U>Qualified Election</U>. The Participant, Beneficiary or spouse may make an election at any time during
the election period. The Participant, Beneficiary, or spouse may revoke the election made (or make a new election) at any time and any number of times during the election period. An election is effective only if it meets the consent requirements
below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The election period as to retirement benefits is the 180-day period ending on the Annuity
Starting Date. An election to waive the Qualified Joint and Survivor Annuity may not be made before the date the Participant is provided with the notice of the ability to waive the Qualified Joint and Survivor Annuity. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;A Participant may make an election as to death benefits at any time before he dies. The spouse&#146;s
election period begins on the date the Participant </P>
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dies and ends on the date benefits begin. The Beneficiary&#146;s election period begins on the date the Participant dies and ends on the date benefits begin. An election to waive the Qualified
Preretirement Survivor Annuity may not be made by the Participant before the date he is provided with the notice of the ability to waive the Qualified Preretirement Survivor Annuity. A Participant&#146;s election to waive the Qualified Preretirement
Survivor Annuity that is made before the first day of the Plan Year in which he reaches age 35 shall become invalid on such date. An election made by a Participant after he has a Severance from Employment will not become invalid on the first day of
the Plan Year in which he reaches age 35 with respect to death benefits from that part of his Account resulting from Contributions made before he had a Severance from Employment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;If the Participant&#146;s Vested Account exceeds $5,000, any benefit that is (A)&nbsp;immediately
distributable or (B)&nbsp;payable in a form other than a Qualified Joint and Survivor Annuity or a Qualified Preretirement Survivor Annuity, requires the consent of the Participant and the Participant&#146;s spouse (or where either the Participant
or the spouse has died, the survivor). Such consent shall also be required if the Participant had previously had an Annuity Starting Date with respect to any portion of such Vested Account. The consent of the Participant or spouse to a benefit that
is immediately distributable must not be made before the date the Participant or spouse is provided with the notice of the ability to defer the distribution. Such consent shall be in writing. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv) &nbsp;&nbsp;&nbsp;&nbsp;The consent shall not be made more than 180 days before the Annuity Starting Date. Spousal consent is not
required for a benefit that is immediately distributable in a Qualified Joint and Survivor Annuity. Furthermore, if spousal consent is not required because the Participant is electing an optional form of retirement benefit that is not a life annuity
pursuant to (d)&nbsp;below, only the Participant need consent to the distribution of a benefit payable in a form that is not a life annuity and which is immediately distributable. Neither the consent of the Participant nor the Participant&#146;s
spouse shall be required to the extent that a distribution is required to satisfy Code Section&nbsp;401(a)(9) or 415. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(v)
&nbsp;&nbsp;&nbsp;&nbsp;In addition, upon termination of this Plan, if the Plan does not offer an annuity option (purchased from a commercial provider), and if the Employer (or any entity within the same Controlled Group) does not maintain another
defined contribution plan (other than an employee stock ownership plan as defined in Code Section&nbsp;4975(e)(7)), the Participant&#146;s Account balance will, without the Participant&#146;s consent, be distributed to the Participant. However, if
any entity within the same Controlled Group maintains another defined contribution plan (other than an employee stock ownership plan as defined in Code Section 4975(e)(7)) the Participant&#146;s Account will be transferred, without the
Participant&#146;s consent, to the other plan if the Participant does not consent to an immediate distribution. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(vi) &nbsp;&nbsp;&nbsp;&nbsp;A benefit is immediately distributable if any part of
the benefit could be distributed to the Participant (or surviving spouse) before the Participant attains (or would have attained if not deceased) the older of Normal Retirement Age or age 62. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(vii) &nbsp;&nbsp;&nbsp;&nbsp;If the Qualified Joint and Survivor Annuity is waived, the spouse has the right to limit consent only to
a specific Beneficiary or a specific form of benefit. The spouse can relinquish one or both such rights. Such consent shall be in writing. The consent shall not be made more than 180 days before the Annuity Starting Date. If the Qualified
Preretirement Survivor Annuity is waived, the spouse has the right to limit consent only to a specific Beneficiary. Such consent shall be in writing. The spouse&#146;s consent shall be witnessed by a plan representative or notary public. The
spouse&#146;s consent must acknowledge the effect of the election, including that the spouse had the right to limit consent only to a specific Beneficiary or a specific form of benefit, if applicable, and that the relinquishment of one or both such
rights was voluntary. Unless the consent of the spouse expressly permits designations by the Participant without a requirement of further consent by the spouse, the spouse&#146;s consent must be limited to the form of benefit, if applicable, and the
Beneficiary (including any Contingent Annuitant), class of Beneficiaries, or contingent Beneficiary named in the election. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(viii)
&nbsp;&nbsp;&nbsp;&nbsp;Spousal consent is not required, however, if the Participant establishes to the satisfaction of the plan representative that the consent of the spouse cannot be obtained because there is no spouse or the spouse cannot be
located. A spouse&#146;s consent under this paragraph shall not be valid with respect to any other spouse. A Participant may revoke a prior election without the consent of the spouse. Any new election will require a new spousal consent, unless the
consent of the spouse expressly permits such election by the Participant without further consent by the spouse. A spouse&#146;s consent may be revoked at any time within the Participant&#146;s election period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;<U>Special Rule for Profit Sharing Plans</U>. This subparagraph (d)&nbsp;applies if the Plan is not a direct
or indirect transferee after December&nbsp;31, 1984, of a defined benefit plan, money purchase plan, target benefit plan, stock bonus plan, or profit sharing plan which is subject to the survivor annuity requirements of Code Sections 401(a)(11) and
417. If the above condition is met, spousal consent is not required for electing an optional form of retirement benefit that is not a life annuity. If such condition is not met, such consent requirements shall be operative. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>8.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Notice Requirements </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; <U>Optional Forms of Retirement Benefit and Right to Defer</U>. The Plan Administrator shall furnish to the
Participant and the Participant&#146;s spouse a written explanation of the right of the Participant and the Participant&#146;s spouse to defer distribution until such time it is no longer immediately distributable. Such notice shall include a
written explanation of the optional forms of retirement benefit in Section&nbsp;8.3, including a general description of the material features, and a description of the consequences of not deferring the distribution. The explanation shall be written
in a manner that would satisfy the notice requirements of Code Section&nbsp;417(a)(3) and section 1.417(a)(3)-1 of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the
attention of the Participant and the Participant&#146;s spouse no less than 30 days, and no more than 180 days, before the Annuity Starting Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; The Participant (and spouse, if applicable) may waive the 30 day election period if the distribution of
the elected form of retirement benefit begins more than 7 days after the Plan Administrator provides the Participant (and spouse, if applicable) the written explanation provided that: (A)&nbsp;the Participant has been provided with information that
clearly indicates that the Participant has at least 30 days to consider the decision of whether or not to elect a distribution and a particular distribution option, (B)&nbsp;the Participant is permitted to revoke any affirmative distribution
election at least until the Annuity Starting Date or, if later, at any time prior to the expiration of the 7 day period that begins the day after the explanation is provided to the Participant, and (C)&nbsp;the Annuity Starting Date is a date after
the date that the written explanation was provided to the Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; <U>Qualified Joint and Survivor
Annuity</U>. The Plan Administrator shall furnish to the Participant a written explanation of the following: the terms and conditions of the Qualified Joint and Survivor Annuity; the Participant&#146;s right to make, and the effect of, an election
to </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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waive the Qualified Joint and Survivor Annuity; the rights of the Participant&#146;s spouse; and the right to revoke an election and the effect of such a revocation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the
attention of the Participant no less than 30 days, and no more than 180 days, before the Annuity Starting Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; The Participant (and spouse, if applicable) may waive the 30 day election period if the distribution of
the elected form of retirement benefit begins more than 7 days after the Plan Administrator provides the Participant (and spouse, if applicable) the written explanation provided that: (A)&nbsp;the Participant has been provided with information that
clearly indicates that the Participant has at least 30 days to consider whether to waive the Qualified Joint and Survivor Annuity and elect (with spousal consent, if applicable) a form of distribution other than a Qualified Joint and Survivor
Annuity, (B)&nbsp;the Participant is permitted to revoke any affirmative distribution election at least until the Annuity Starting Date or, if later, at any time prior to the expiration of the 7 day period that begins the day after the explanation
of the Qualified Joint and Survivor Annuity is provided to the Participant, and (C)&nbsp;the Annuity Starting Date is a date after the date that the written explanation was provided to the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; After the written explanation is given, a Participant or spouse may make a written request for additional
information. The written explanation must be personally delivered or mailed (first class mail, postage prepaid) to the Participant or spouse within 30 days from the date of the written request. The Plan Administrator does not need to comply with
more than one such request by a Participant or spouse. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator&#146;s explanation
shall be written in non-technical language and will explain the terms and conditions of the Qualified Joint and Survivor Annuity and the financial effect upon the Participant&#146;s benefit (in terms of dollars per benefit payment) of electing not
to have benefits distributed in accordance with the Qualified Joint and Survivor Annuity. The written explanation shall comply with the requirements of section 1.417(a)(3)-1 of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; <U>Qualified Preretirement Survivor Annuity</U>. The Plan Administrator shall furnish to the Participant a
written explanation of the following: the terms and conditions of the Qualified Preretirement Survivor Annuity; the Participant&#146;s right to make, and the effect of, an </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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election to waive the Qualified Preretirement Survivor Annuity; the rights of the Participant&#146;s spouse; and the right to revoke an election and the effect of such a revocation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The Plan Administrator shall furnish the written explanation by a method reasonably calculated to reach the
attention of the Participant within the applicable period. The applicable period for a Participant is whichever of the following periods ends last: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; the period beginning one year before the date the individual becomes a Participant and ending one year
after such date; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; the period beginning one year before the date the Participant&#146;s spouse is
first entitled to a Qualified Preretirement Survivor Annuity and ending one year after such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; If
such notice is given before the period beginning with the first day of the Plan Year in which the Participant attains age 32 and ending with the close of the Plan Year preceding the Plan Year in which the Participant attains age 35, an additional
notice shall be given within such period. If a Participant has a Severance from Employment before attaining age 35, an additional notice shall be given within the period beginning one year before the date he has a Severance from Employment and
ending one year after such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; After the written explanation is given, a Participant or spouse may
make a written request for additional information. The written explanation must be personally delivered or mailed (first class mail, postage prepaid) to the Participant or spouse within 30 days from the date of the written request. The Plan
Administrator does not need to comply with more than one such request by a Participant or spouse. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; The
Plan Administrator&#146;s explanation shall be written in non-technical language and will explain the terms and conditions of the Qualified Preretirement Survivor Annuity and the financial effect upon the spouse&#146;s benefit (in terms of dollars
per benefit payment) of electing not to have benefits distributed in accordance with the Qualified Preretirement Survivor Annuity. The written explanation shall comply with the requirements of section 1.417(a)(3)-1 of the regulations. </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>REQUIRED MINIMUM DISTRIBUTIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>9.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Application </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The optional forms of distribution are only those provided in Article 8. An optional form of distribution shall not be permitted unless
it meets the requirements of this Article. The timing of any distribution must meet the requirements of this Article. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>9.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Required Minimum Distributions </B></P></TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>General Rules</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; The requirements of this Article shall apply to any distribution of a Participant&#146;s interest and will
take precedence over any inconsistent provisions of this Plan. Unless otherwise specified, the provisions of this Article apply to calendar years beginning after December&nbsp;31, 2002. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; All distributions required under this Article shall be determined and made in accordance with the
regulations under Code Section&nbsp;401(a)(9), including the incidental death benefit requirement in Code Section&nbsp;401(a)(9)(G), and the regulations thereunder. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Time and Manner of Distribution</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Required Beginning Date</U>. The Participant&#146;s entire interest will be distributed, or begin to be
distributed, to the Participant no later than the Participant&#146;s Required Beginning Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;
<U>Death of Participant Before Distributions Begin</U>. If the Participant dies before distributions begin, the Participant&#146;s entire interest will be distributed, or begin to be distributed, no later than as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated Beneficiary,
distributions to the surviving spouse will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, or by December&nbsp;31 of the calendar year in which the Participant would have attained
age 70-<SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>, if later, except to the extent that an election is made to receive distributions in accordance with the 5-year rule under (e)&nbsp;below. Under the
5-year rule, the Participant&#146;s entire interest will be distributed to the Designated </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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Beneficiary by December&nbsp;31 of the calendar year containing the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is not the Participant&#146;s sole Designated Beneficiary,
distributions to the Designated Beneficiary will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, except to the extent that an election is made to receive distributions in
accordance with the 5-year rule under (e)&nbsp;below. Under the 5-year rule, the Participant&#146;s entire interest will be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the fifth anniversary of the
Participant&#146;s death. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C)&nbsp;&nbsp;&nbsp;&nbsp; If there is no Designated Beneficiary as of September&nbsp;30 of the year
following the year of the Participant&#146;s death, the Participant&#146;s entire interest will be distributed by December&nbsp;31 of the calendar year containing the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(D)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated Beneficiary and the
surviving spouse dies after the Participant but before distributions to the surviving spouse are required to begin, this (b)(ii), other than (b)(ii)(A), will apply as if the surviving spouse were the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">For purposes of this (b)(ii) and (d)&nbsp;below, unless (b)(ii)(D) above applies, distributions are considered to begin on the
Participant&#146;s Required Beginning Date. If (b)(ii)(D) above applies, distributions are considered to begin on the date distributions are required to begin to the surviving spouse under (b)(ii)(A) above. If distributions under an annuity
purchased from an insurance company irrevocably commence to the Participant before the Participant&#146;s Required Beginning Date (or to the Participant&#146;s surviving spouse before the date distributions are required to begin to the surviving
spouse under (b)(ii)(A) above), the date distributions are considered to begin is the date distributions actually commence. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Forms of Distribution</U>. Unless the Participant&#146;s interest is distributed in the form of an
annuity purchased from an insurance company or in a single sum on or before the Required Beginning Date, as of the first Distribution Calendar Year distributions will be made in accordance with (c)&nbsp;and (d)&nbsp;below. If the Participant&#146;s
interest is distributed in the form of an annuity purchased from an insurance company, distributions thereunder will be made in accordance with the requirements of Code Section&nbsp;401(a)(9) and the regulations thereunder. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">(c)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Required Minimum Distributions During Participant&#146;s Lifetime</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Amount of Required Minimum Distribution For Each Distribution Calendar Year</U>. During the
Participant&#146;s lifetime, the minimum amount that will be distributed for each Distribution Calendar Year is the lesser of: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; the quotient obtained by dividing the Participant&#146;s Account Balance by the distribution period in the
Uniform Lifetime Table set forth in Q&amp;A-2 in section 1.401(a)(9)-9 of the regulations, using the Participant&#146;s age as of the Participant&#146;s birthday in the Distribution Calendar Year; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; if the Participant&#146;s sole Designated Beneficiary for the Distribution Calendar Year is the
Participant&#146;s spouse, the quotient obtained by dividing the Participant&#146;s Account Balance by the number in the Joint and Last Survivor Table set forth in Q&amp;A-3 in section 1.401(a)(9)-9 of the regulations, using the Participant&#146;s
and spouse&#146;s attained ages as of the Participant&#146;s and spouse&#146;s birthdays in the Distribution Calendar Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Lifetime Required Minimum Distributions Continue Through Year of Participant&#146;s Death</U>. Required
minimum distributions will be determined under this (c)&nbsp;beginning with the first Distribution Calendar Year and continuing up to, and including, the Distribution Calendar Year that includes the Participant&#146;s date of death. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">(d)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Required Minimum Distributions After Participant&#146;s Death</U>. </P></TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">(i)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Death On or After Date Distributions Begin</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; <U>Participant Survived by Designated Beneficiary</U>. If the Participant dies on or after the date
distributions begin and there is a Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant&#146;s death is the quotient obtained by dividing the Participant&#146;s
Account Balance by the longer of the remaining Life Expectancy of the Participant or the remaining Life Expectancy of the Participant&#146;s Designated Beneficiary, determined as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:21%; font-size:12pt; font-family:ARIAL" ALIGN="justify">a)&nbsp;&nbsp;&nbsp;&nbsp; The Participant&#146;s remaining Life Expectancy is calculated using the age of the Participant in the year
of death, reduced by one for each subsequent year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:21%; font-size:12pt; font-family:ARIAL" ALIGN="justify">b)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is the
Participant&#146;s sole Designated Beneficiary, the remaining Life Expectancy of the surviving spouse is calculated for each Distribution Calendar Year </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:21%; font-size:12pt; font-family:ARIAL" ALIGN="justify">after the year of the Participant&#146;s death using the surviving spouse&#146;s age
as of the spouse&#146;s birthday in that year. For Distribution Calendar Years after the year of the surviving spouse&#146;s death, the remaining Life Expectancy of the surviving spouse is calculated using the age of the surviving spouse as of the
spouse&#146;s birthday in the calendar year of the spouse&#146;s death, reduced by one for each subsequent calendar year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:21%; font-size:12pt; font-family:ARIAL" ALIGN="justify">c)&nbsp;&nbsp;&nbsp;&nbsp; If the Participant&#146;s surviving spouse is not the Participant&#146;s sole Designated Beneficiary, the
Designated Beneficiary&#146;s remaining Life Expectancy is calculated using the age of the Beneficiary in the year following the year of the Participant&#146;s death, reduced by one for each subsequent year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; <U>No Designated Beneficiary</U>. If the Participant dies on or after the date distributions begin and
there is no Designated Beneficiary as of September&nbsp;30 of the year after the year of the Participant&#146;s death, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant&#146;s death is
the quotient obtained by dividing the Participant&#146;s Account Balance by the Participant&#146;s remaining Life Expectancy calculated using the age of the Participant in the year of death, reduced by one for each subsequent year. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">(ii)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Death Before Date Distributions Begin.</U> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp; <U>Participant Survived by Designated Beneficiary</U>. If the Participant dies before the date
distributions begin and there is a Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant&#146;s death is the quotient obtained by dividing the Participant&#146;s
Account Balance by the remaining Life Expectancy of the Participant&#146;s Designated Beneficiary, determined as provided in (d)(i) above, except to the extent that an election is made to receive distributions in accordance with the 5-year rule
under (e)&nbsp;below. Under the 5-year rule, the Participant&#146;s entire interest will be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp; <U>No Designated Beneficiary</U>. If the Participant dies before the date distributions begin and there is
no Designated Beneficiary as of September&nbsp;30 of the year following the year of the Participant&#146;s death, distribution of the Participant&#146;s entire interest will be completed by December&nbsp;31 of the calendar year containing the fifth
anniversary of the Participant&#146;s death. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C)&nbsp;&nbsp;&nbsp;&nbsp; <U>Death of Surviving Spouse Before Distributions to
Surviving Spouse Are Required to Begin</U>. If the Participant dies before the date distributions begin, the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated Beneficiary, and the surviving spouse dies before
distributions are required to begin to the surviving spouse under (b)(ii)(A) above, this (d)(ii) will apply as if the surviving spouse were the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp; <U>Election of 5-year Rule</U>. Participants or Beneficiaries may elect on an individual basis whether the
5-year rule in (b)(ii) and (d)(ii) above applies to distributions after the death of a Participant who has a Designated Beneficiary. The election must be made no later than the earlier of September&nbsp;30 of the calendar year in which the
distribution would be required to begin under (b)(ii) above if no such election is made, or by September&nbsp;30 of the calendar year which contains the fifth anniversary of the Participant&#146;s (or, if applicable, surviving spouse&#146;s) death.
</P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>AMENDMENT AND TERMINATION </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>10.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Plan Amendment </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp; The Employer may amend this Plan at any time, including any remedial retroactive changes (within the time
specified by Internal Revenue Service regulations), to comply with any law or regulation issued by any governmental agency to which the Plan is subject. An amendment may not diminish or adversely affect any accrued interest or benefit of
Participants or their Beneficiaries nor allow reversion or diversion of Plan assets to the Employer at any time, except as may be required to comply with any law or regulation issued by any governmental agency to which the Plan is subject. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp; An amendment may not eliminate or reduce a section 411(d)(6) protected benefit, as defined in Q&amp;A-1 in
section 1.411(d)-4 of the regulations, that has already accrued, except as provided in section 1.411(d)-3 or 1.411(d)-4 of the regulations. This is generally the case even if such elimination or reduction is contingent upon the Employee&#146;s
consent and includes an amendment that otherwise places greater restrictions or conditions on a Participant&#146;s right to Code Section&nbsp;411(d)(6) protected benefits, even if the amendment merely adds a restriction or condition that is
permitted under the vesting rules in Code Section 411(a)(3) through (11). However, the Plan may be amended to eliminate or reduce section 411(d)(6) protected benefits with respect to benefits not yet accrued as of the later of the amendment&#146;s
adoption date or effective date without violating Code Section&nbsp;411(d)(6). For purposes of this paragraph, an amendment that has the effect of decreasing a Participant&#146;s </P>
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Account, with respect to benefits attributable to service before the amendment, shall be treated as reducing an accrued benefit. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">No amendment to the Plan shall be effective to eliminate or restrict an optional form of benefit. The preceding sentence shall not apply
to a Plan amendment that eliminates or restricts the ability of a Participant to receive payment of his Account balance under a particular optional form of benefit if the amendment provides a single sum distribution form that is otherwise identical
to the optional form of benefit being eliminated or restricted. For this purpose, a single sum distribution form is otherwise identical only if the single sum distribution form is identical in all respects to the eliminated or restricted optional
form of benefit (or would be identical except that it provides greater rights to the Participant) except with respect to the timing of payments after commencement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp; An amendment shall not decrease a Participant&#146;s vested interest in the Plan. If an amendment to the
Plan changes the computation of the percentage used to determine that portion of a Participant&#146;s Account attributable to Employer Contributions which is non-forfeitable (whether directly or indirectly), in the case of an Employee who is a
Participant as of the later of the date such amendment or change is adopted or the date it becomes effective, the non-forfeitable percentage (determined as of such date) of such Employee&#146;s right to his Account attributable to Employer
Contributions shall not be less than the percentage computed under the Plan without regard to such amendment or change. Furthermore, each Participant or former Participant </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; who has completed at least three Years of Service on the date the election period described below ends
(five Years of Service if the Participant does not have at least one Hour of Service in a Plan Year beginning after December&nbsp;31, 1988) and </P>
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<TD VALIGN="top" ALIGN="center">90</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 10</TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;whose non-forfeitable percentage will be determined on
any date after the date of the change </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">may elect, during the election period, to have the non-forfeitable percentage of his Account resulting from
Employer Contributions determined without regard to the amendment. This election may not be revoked. If after the Plan is changed, the Participant&#146;s non-forfeitable percentage will at all times be as great as it would have been if the change
had not been made, no election needs to be provided. The election period shall begin no later than the date the Plan amendment is adopted and end no earlier than the 60th day after the latest of the date the amendment is adopted or becomes
effective, or the date the Participant is issued written notice of the amendment by the Employer or the Plan Administrator. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">With
respect to a Participant&#146;s Account attributable to Employer Contributions accrued as of the later of the adoption or effective date of the amendment and earnings, the vested percentage of each Participant will be the greater of the vested
percentage under the old vesting schedule or the vested percentage under the new vesting schedule. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>10.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Plan Termination </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The Employer expects to continue the Plan indefinitely but reserves the right to terminate the Plan in whole
or in part at any time upon giving written notice to all parties concerned. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The Account of each
Participant shall be 100 percent vested and non-forfeitable as of the effective date of the complete termination of the Plan. The Account of each Participant shall also be 100 percent vested and non-forfeitable upon complete discontinuance of
Contributions as of the effective date of the amendment to cease Contributions or the date determined by the Internal Revenue Service. Further, the Account of each Participant who is </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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included in the group of Participants deemed to be affected by a partial termination of the Plan (as determined by the Plan Administrator or a governmental entity authorized to make such
determination) shall be 100 percent vested and non-forfeitable as of the effective date of such event. The Participant&#146;s Vested Account shall continue to participate in the earnings credited, expenses charged, and any appreciation or
depreciation of the Investment Fund until his Vested Account is distributed. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s
Vested Account that does not result from Elective Deferral Contributions may be distributed to the Participant after the effective date of the complete termination of the Plan. A Participant&#146;s Vested Account resulting from such Contributions
may be distributed upon complete termination of the Plan, but only if neither the Employer nor any Controlled Group member maintain another defined contribution plan (other than an employee stock ownership plan as defined in Code
Section&nbsp;4975(e)(7) or 409(a), a simplified employee pension plan as defined in Code Section&nbsp;408(k), a SIMPLE IRA plan as defined in Code Section 408(p), a plan or contract that satisfies the requirements of Code Section&nbsp;403(b), or a
plan described in Code Section&nbsp;457(b) or (f)) at any time during the period beginning on the date of complete termination of the Plan and ending 12 months after all assets have been distributed from the Plan. Such distribution is made in a lump
sum. A distribution under this Article shall be a retirement benefit and shall be distributed to the Participant according to the applicable provisions of Articles 7 and 8. However, the fixed period installment option shall not be available. If a
Participant or Beneficiary is receiving payments under an installment option, the Vested Account shall be paid to such person in a single sum. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;The Participant&#146;s entire Vested Account shall be paid
in a single sum to the Participant as of the effective date of complete termination of the Plan if (i)&nbsp;the requirements for distribution of Elective Deferral Contributions in the above paragraph are met and (ii)&nbsp;consent of the Participant
is not required to distribute a benefit that is immediately distributable. This is a small amounts payment. The small amounts payment is in full settlement of all benefits otherwise payable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;Upon complete termination of the Plan, no more Employees shall become Participants and no more Contributions
shall be made. The assets of this Plan shall not be paid to the Employer at any time, except that, after the satisfaction of all liabilities under the Plan, any assets remaining may be paid to the Employer. The payment may not be made if it would
contravene any provision of law. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>10.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Mergers and Direct Transfers </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;The Plan may not be merged or consolidated with, nor have its assets or liabilities transferred to, any
other retirement plan, unless each Participant in this Plan would (if that plan then terminated) receive a benefit immediately after the merger, consolidation, or transfer that is equal to or greater than the benefit the Participant would have been
entitled to receive immediately before the merger, consolidation, or transfer (if this Plan had then terminated). The Employer may enter into merger agreements or direct transfer of assets agreements with the employers under other retirement plans
which are qualifiable under Code Section&nbsp;401(a), including an elective transfer, and may accept the direct transfer of plan assets, or may transfer plan assets, as a party to any such agreement. The Employer shall not consent to, or be a party
to a merger, consolidation, or transfer of assets with a defined benefit plan if </P>
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such action would result in a defined benefit feature being maintained under this Plan. The Employer will not transfer any amounts attributable to elective deferral contributions, qualified
matching contributions, qualified non-elective contributions, and contributions used to satisfy Code Section&nbsp;401(k)(13) safe harbors unless the transferee plan provides that the limitations of section 1.401(k)-1(d) of the regulations shall
apply to such amounts (including post-transfer earnings thereon), unless the amounts could have been distributed at the time of the transfer, and the transfer is an elective transfer described in Q&amp;A-3(b)(1) in section 1.411(d)-4 of the
regulations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding any provision of the Plan to the contrary, to the extent any optional form
of benefit under the Plan permits a distribution prior to the Employee&#146;s retirement, death, disability, or Severance from Employment, and prior to plan termination, the optional form of benefit is not available with respect to benefits
attributable to assets (including the post transfer earnings thereon) and liabilities that are transferred, within the meaning of Code Section&nbsp;414(l), to this Plan from a money purchase pension plan qualified under Code Section&nbsp;401(a)
(other than any portion of those assets and liabilities attributable to voluntary employee contributions). In addition, benefits attributable to such assets (and post-transfer earnings) from a money purchase plan must be distributed in accordance
with the qualified preretirement survivor annuity and qualified joint and survivor annuity requirements (including the spousal consent requirement) of Code Section&nbsp;401(a)(11) and the regulations thereunder as stated in the money purchase plan
from which the assets were transferred. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The limitations of section 1.401(k)-1(d) of the regulations
applicable to elective deferral contributions, qualified matching contributions, qualified non-elective contributions, </P>
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and contributions used to satisfy Code Section&nbsp;401(k)(13) safe harbors shall continue to apply to any amounts attributable to such contributions (including post-transfer earnings thereon)
transferred to this Plan, unless the amounts could have been distributed at the time of the transfer, and the transfer is an elective transfer described in Q&amp;A-3(b)(1) in section 1.411(d)-4 of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;The Plan may accept a direct transfer of plan assets on behalf of an Eligible Employee. If the Eligible
Employee is not an Active Participant when the transfer is made, the Eligible Employee shall be deemed to be an Active Participant only for the purpose of investment and distribution of the transferred assets. Employer Contributions shall not be
made for or allocated to the Eligible Employee, until the time he meets all of the requirements to become an Active Participant. The Plan shall hold, administer, and distribute the transferred assets as a part of the Plan. The Plan shall maintain a
separate account for the benefit of the Employee on whose behalf the Plan accepted the transfer in order to reflect the value of the transferred assets. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s section 411(d)(6) protected benefits, as defined in Q&amp;A-1 in section 1.411(d)-4 of
the regulations, may not be eliminated by reason of transfer or any transaction amending or having the effect of amending a plan or plans to transfer benefits except as provided below. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s section 411(d)(6) protected benefits may be eliminated or reduced upon transfer
between qualified defined contribution plans if the conditions in Q&amp;A-3(b)(1) in section 1.411(d)-4 of the regulations are met. The transfer must meet all of the other applicable qualification requirements. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;A Participant&#146;s section 411(d)(6) protected benefits may be eliminated or reduced if a transfer is an
elective transfer of certain distributable benefits between qualified plans (both defined benefit and defined contribution) and the </P>
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conditions in Q&amp;A-3(c)(1) in section 1.411(d)-4 of the regulations are met. The rules applicable to distributions under the plan would apply to the transfer, but the transfer would not be
treated as a distribution for purposes of the minimum distribution requirements of Code Section&nbsp;401(a)(9). If the Participant is eligible to receive an immediate distribution of his entire Vested Account in a single sum distribution that would
consist entirely of an eligible rollover distribution under Code Section&nbsp;401(a)(31), such transfer will be accomplished as a direct rollover under Code Section&nbsp;401(a)(31) </P>
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<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ADMINISTRATION </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Administration </B></P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Benefit Plans Administrative Committee</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The Plan shall be administered by the Committee and some functions of the Committee may be delegated to the
Chairman of the Committee as the Plan Administrator. The Committee shall consist of at least three (3)&nbsp;members who shall be designated from time to time by the Compensation Committee of the Board of Directors, and shall act by at least a
majority of members. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;The Compensation Committee of the Board of Directors shall appoint a Chairman of
the Committee, and the Committee, by a majority vote of its members, shall appoint a Secretary and any other officers as the Committee deems necessary. The Chairman of the Committee shall be the &#147;Named Fiduciary&#148; of the Plan with respect
to administrative matters, and, subject to the terms of the Trust Agreement, the Trustee shall be the &#147;Named Fiduciary&#148; with respect to the handling of Plan assets. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;The Committee shall, from time to time, notify the Trustee of the number and the identity of the members
of the Committee and the Trustee shall be entitled to rely upon such notices. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Administration of the Plan by the Committee</U>. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i) &nbsp;&nbsp;&nbsp;&nbsp;The Committee shall adopt such uniform and non-discriminatory administrative regulations under the Plan as
it shall deem to be necessary or appropriate for the efficient administration of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii) &nbsp;&nbsp;&nbsp;&nbsp;In
performing its administrative functions, the Committee shall have sole and absolute discretion to interpret the provisions of the Plan or Trust Agreement (including without limitation, by supplying omissions from, correcting deficiencies in, or
resolving inconsistencies or ambiguities in, the language of the Plan or Trust Agreement), to make factual findings with respect to any issue arising under the Plan, to disputes arising under the Plan and to make any determinations and factual or
other findings with the purposes of the Plan. In furtherance of, but without limiting, the foregoing, the Committee is hereby granted the following specific authorities, which it shall discharge in its sole and absolute discretion in accordance with
the terms of the Plan (as interpreted, to the extent necessary, by the Committee): </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(A) &nbsp;&nbsp;&nbsp;&nbsp;to resolve all questions (including factual questions)
arising under the provisions of the Plan as to any individual&#146;s entitlement to become a Participant; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(B)
&nbsp;&nbsp;&nbsp;&nbsp;to determine the amount of benefits, if any, payable to any person under the Plan (including, to the extent necessary, making any factual findings with respect thereto); and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(C) &nbsp;&nbsp;&nbsp;&nbsp;to conduct the review procedure specified in (c)&nbsp;of this section. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii) &nbsp;&nbsp;&nbsp;&nbsp;All decisions of the Committee as to the facts of any case, as to the interpretation of any provision of
the Plan or its application to any case, and as to any other interpretive matter or other determination or question under the Plan shall be final and binding on all parties affected thereby, subject to the provisions of (c)&nbsp;of this section.
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">(c)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><U>Fiduciary Provisions.</U> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp; <U>Named Fiduciaries</U>. In addition to the Named Fiduciaries, other fiduciaries under the Plan shall be
the Employer, the Plan Administrator, the Committee, the Trustee and the investment advisors or insurance companies, each of which shall have such powers, duties, responsibilities and authority as shall be specified in the Plan or Trust Agreement
entered into for the purpose of managing the Trust Fund, subject to any delegation thereof as provided in the Plan or such Trust Agreement. Any other person, entity, committee, board, department, office, or identifiable part of any legal entity may
be designated by the Employer as a fiduciary as provided in (iii)&nbsp;below. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Liability of
Fiduciaries</U>. To the extent permitted by law, (A)&nbsp;neither the Employer nor any director, officer, or Employee shall be personally liable upon any contract or other instrument made or executed by him or it in his or its behalf in the
administration of the Plan of the Trust Fund; (B)&nbsp;neither the Employer nor any director, officer, or Employee who is fiduciary shall be liable for the neglect, omission or wrongdoing of any other fiduciary; (C)&nbsp;the Employer, person,
Committee or board and each member thereof to whom the Employer delegates (or the Plan or Trust Agreement assigns) any duty with respect to the Plan or Trust Fund, may rely and shall be fully entitled to act upon the advice of counsel, who may be of
counsel for the Employer, and upon the opinion, certificate, valuation, report, recommendation or determination of an actuary appointed by the Employer to assist in the operation of the Plan; (D)&nbsp;the Employer and each director, officer, or
Employee who is a fiduciary shall be solely responsible for his own acts or omissions; and (E)&nbsp;if any responsibility of the Employer or of a director, officer, or Employee who is a fiduciary is allocated to any other person or if a person is
designated to carry out any responsibility in accordance with the provisions of the Plan or Trust Agreement, then such </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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fiduciary shall not be responsible for any act or omission of such person in carrying out such responsibility. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp; <U>Delegation of Fiduciary Duties</U>. The Employer may delegate to any person, entity, committee, board,
department, office, or identifiable part of any legal entity any one or more powers, functions, duties or responsibilities with respect to the Plan or the Trust Fund, provided that no such power, function, duty or responsibility which is assigned to
a fiduciary (other than the Employer) pursuant to some other section of the Plan or the Trust Agreement shall be so delegated without the written consent of such fiduciary. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any delegation pursuant to the preceding provisions: (A)&nbsp;shall be signed by the Employer and be delivered to and accepted in
writing by the delegate, (B)&nbsp;shall contain such provisions and conditions relating to such delegation as the Employer deems appropriate, (C)&nbsp;may be amended from time to time by written agreement signed on behalf of the Employer and the
delegate and (D)&nbsp;may be revoked (in whole or in part) at any time by written notice from the Employer delivered to the delegate or from the delegate to the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; <U>Personal Liability of Non-Fiduciaries</U>. Except for gross neglect or malfeasance, no non-fiduciary
officer, director or Employee of the Employer shall be personally liable for acts done hereunder or relate hereto, or for the making, retention or sale of any contract or contracts made as herein provided, or for the failure to invest or reinvest
any funds or for any loss to or diminution of the Trust Fund, nor shall any of them be personally liable for or answerable to any Participant or any other person in connection with any exercise of discretion under the terms of this instrument
relating to the payment or non-payment of benefits. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:11%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(v)&nbsp;&nbsp;&nbsp;&nbsp; <U>Defense of Fiduciaries and Non-Fiduciaries</U>.
The Employer shall, at its expense, defend or provide for the defense of any or all fiduciary or non-fiduciary officer, director or Employee of the Employer against any such claims, allegations, suits, or charges relating to or incidental to the
Plan, and shall continue to do so in any given cases, unless and until it shall clearly appear that gross neglect or malfeasance is involved in any such particular case. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Expenses </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Expenses of the Plan, to the extent that the Employer does not pay such expenses, may be paid out of the assets of the Plan provided
that such payment is consistent with ERISA. Expenses of the Plan will be paid in accordance with the most recent service and expense agreement or such other documents duly entered into by or with regard to the Plan that govern
</P>
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such matters. Such expenses include, but are not limited to, expenses for bonding required by ERISA; expenses for recordkeeping and other administrative services; fees and expenses of the Trustee
or Annuity Contract; expenses for investment education service; and direct costs that the Employer incurs with respect to the Plan. Expenses that relate solely to a specific Participant or Alternate Payee may be assessed against such Participant or
Alternate Payee as provided in the service and expense agreement or such other documents duly entered into by or with regard to the Plan that govern such matters. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Records </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">All acts and determinations of the Plan Administrator shall be duly recorded. All these records, together with other documents necessary
for the administration of the Plan, shall be preserved in the Plan Administrator&#146;s custody. Writing (handwriting, typing, printing), photostating, photographing, microfilming, magnetic impulse, mechanical or electrical recording, or other forms
of data compilation shall be acceptable means of keeping records. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Information Available </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Any Participant in the Plan or any Beneficiary may examine copies of the summary plan description, latest annual report, any bargaining
agreement, this Plan, the Annuity Contract, or any other instrument under which the Plan was established or is operated. The Plan Administrator shall maintain all of the items listed in this section in its office, or in such other place or places as
it may designate in order to comply with governmental regulations. These items may be examined during reasonable business hours. Upon the written request of a Participant or Beneficiary receiving benefits under the Plan, the Plan Administrator shall
furnish </P>
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him with a copy of any of these items. The Plan Administrator may make a reasonable charge to the requesting person for the copy. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Claim Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Claims for benefits from the Plan shall be submitted to the designated representative of the Benefit Plans
Administrative Committee on such forms as may be designated by the Benefit Plans Administrative Committee. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)
&nbsp;&nbsp;&nbsp;&nbsp;If a claim is wholly or partially denied, notice of the decision, as provided in this section, shall be furnished to the Claimant within ninety (90)&nbsp;days after receipt of the claim by the Plan unless special
circumstances require an extension of time for processing the claim. If such an extension of time for processing is required, written notice of the extension shall be furnished to the Claimant prior to the termination of the initial 90-day period.
In no event shall such extension exceed a period of 90 days. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;Any appeal made by a Claimant must be made
in writing to the Committee within 60 days after receipt of the Committee&#146;s notice of denial of benefits. If the Claimant appeals to the Committee, the Claimant may submit written comments, documents, records, and other information relating to
the claim for benefits. The Claimant shall be provided, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the Claimant&#146;s claim for benefits. The Committee shall
review the claim taking into account all comments, documents, records, and other information submitted by the Claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit
determination. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;The Committee shall provide adequate written notice to the
Claimant of the Plan&#146;s benefit determination on review. The notice must be furnished within 60 days of the date that the request for review is received by the Plan without regard to whether all of the information necessary to make a benefit
determination on review is received. The Claimant shall be notified in writing within this initial 60-day period if special circumstances require an extension of the time needed to process the claim. The notice shall indicate the special
circumstances requiring an extension of time and the date by which the Committee expects to render the determination on review. In no event shall such extension exceed a period of 60 days from the end of the initial 60-day period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;In the event of extenuating circumstances, Claimant shall be notified in writing of an extension of time
needed to process the claim. The notice shall indicate the special circumstances requiring an extension of time and the date by which the Committee will render determination on the review. The Committee shall provide adequate written notice to the
Claimant of the Plan&#146;s benefit determination on the review as soon as possible, but not later than five days after the benefit determination is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f) &nbsp;&nbsp;&nbsp;&nbsp;If the claim for benefits is wholly or partially denied on review, the Committee&#146;s notice to the
Claimant shall: (i)&nbsp;specify the reason or reasons for the denial; (ii)&nbsp;reference the specific Plan provisions on which the denial is based; (iii)&nbsp;include 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&#146;s claim for benefits; and (iv)&nbsp;include a statement of the Claimant&#146;s right to bring a civil action under ERISA section
502(a). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g) &nbsp;&nbsp;&nbsp;&nbsp;A Claimant may authorize a representative to act on the
Claimant&#146;s behalf with respect to a benefit claim or appeal of an adverse benefit determination. Such authorization shall be made by completion of a form furnished for that purpose. In the absence of any contrary direction from the Claimant,
all information and notifications to which the Claimant is entitled shall be directed to the authorized representative. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h)
&nbsp;&nbsp;&nbsp;&nbsp;The Committee shall perform periodic examinations, reviews, or audits of benefit claims to determine whether claims determinations are made in accordance with the governing Plan documents and, where appropriate, Plan
provisions have been consistently applied with respect to similarly situated Claimants. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.6.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Disability Claims Procedures </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">In the case of a claim for disability benefits, the above provisions will be modified as provided below. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;If a claim for disability benefits under the Plan is wholly or partially denied, the Committee shall provide
adequate written notice to the Claimant whose claim for benefits under the Plan has been denied. The notice must be furnished within 45 days of the date that the claim is received by the Plan without regard to whether all of the information
necessary to make a benefit determination is received. The period for furnishing the notice may be extended for up to 30 days if the Committee both determines an extension is necessary due to matters beyond the control of the Plan and notifies the
Claimant in writing within this initial 45- day period. The notice shall indicate the circumstances requiring the extension of time and the date by which the Plan expects to render a decision. If prior to the end of the first 30-day extension
period, the Committee determines that, due to matters beyond the control of the </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">103</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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Plan, a decision cannot be rendered within that extension period, the period may be extended for up to an additional 30 days, provided the Committee notifies the Claimant in writing, within the
first 30-day extension period, of the circumstances requiring the extension and the date by which the Plan expects to render a decision. In the case of any extension, the notice of extension shall specifically explain the standards on which
entitlement to a benefit is based, the unresolved issues that prevent a decision on the claim, and the additional information needed to resolve those issues. The Claimant shall be afforded at least 45 days within which to provide the specified
information. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;In the event that a period of time is extended due to a Claimant&#146;s failure to submit
information necessary to decide a claim, the period for making the benefit determination shall be tolled from the date on which the notification of the extension is sent to the Claimant until the date on which the Claimant responds to the request
for additional information. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;The Committee&#146;s notice to the Claimant shall: (i)&nbsp;specify the
reason or reasons for the denial; (ii)&nbsp;reference the specific Plan provisions on which the denial is based; (iii)&nbsp;describe any additional material and information needed for the Claimant to perfect his claim for benefits; (iv)&nbsp;explain
why the material and information is needed; (v)&nbsp;inform the Claimant of the Plan&#146;s appeal procedures and the time limits applicable to such procedures, including a statement of the Claimant&#146;s right to bring a civil action under ERISA
Section&nbsp;502(a) following an adverse benefit determination on appeal; (vi)&nbsp;provide the Claimant with any internal rule, guideline, protocol, or other similar criterion that was relied upon in making the adverse determination or a statement
that such rule, guideline, protocol, or other similar criterion was </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">104</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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relied upon and a copy will be provided free of charge upon request; and (vii)&nbsp;provide the Claimant with an explanation of any scientific or clinical judgment for the determination if
benefit determination is based on a medical necessity or experimental treatment or similar exclusion or limit or a statement that the benefit is based on such an exclusion or limit and such explanation will be provided free of charge. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d) &nbsp;&nbsp;&nbsp;&nbsp;Any appeal made by a Claimant must be made in writing to the Committee within 180 days after receipt of the
Committee&#146;s notice of denial of benefits. The Claimant may submit written comments, documents, records, and other information relating to the claim for benefits. The Claimant shall be provided, upon request and free of charge, reasonable access
to, and copies of, all documents, records, and other information relevant to the Claimant&#146;s claim for benefits. The Committee shall review the claim taking into account all comments, documents, records, and other information submitted by the
Claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit determination. The review shall not afford deference to the initial adverse benefit determination and shall be conducted by
an appropriate named fiduciary who is neither the individual who made the adverse benefit determination that is the subject of the appeal, nor the subordinate of such individual. If the adverse benefit determination is based in whole or in part on a
medical judgment, the appropriate named fiduciary shall consult with a health care professional who has appropriate training and experience in the field of medicine involved in the medical judgment. Such health care professional shall be an
individual who is neither an individual who was consulted in connection with the adverse benefit determination that is the subject of the appeal, nor the subordinate of such individual. The Claimant shall be provided </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">105</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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with the identity of medical or vocational experts whose advice was obtained on behalf of the Plan in connection with the adverse benefit determination, without regard to whether the advice was
relied on. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e) &nbsp;&nbsp;&nbsp;&nbsp;The Committee shall provide adequate written notice to the Claimant of the Plan&#146;s
benefit determination on review. The notice must be furnished within 45 days of the date that the request for review is received by the Plan without regard to whether all of the information necessary to make a benefit determination on review is
received. The Claimant shall be notified in writing within this initial 45-day period if special circumstances require an extension of the time needed to process the claim. The notice shall indicate the special circumstances requiring an extension
of time and the date by which the Committee expects to render the determination on review. In no event shall such extension exceed a period of 45 days from the end of the initial 45-day period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f) &nbsp;&nbsp;&nbsp;&nbsp;In the event the benefit determination is being made by a committee or board of trustees that hold regularly
scheduled meetings at least quarterly, the above paragraph shall not apply. The benefit determination must be made by the date of the meeting of the committee or board that immediately follows the Plan&#146;s receipt of a request for review, unless
the request for review is filed within 30 days preceding the date of such meeting. In such case, the benefit determination must be made by the date of the second meeting following the Plan&#146;s receipt of the request for review. The date of the
receipt of the request for review shall be determined without regard to whether all of the information necessary to make a benefit determination on review is received. The Claimant shall be notified in writing within this initial period if special
circumstances require an extension of the time needed to process the claim. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">106</TD>
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<TD VALIGN="top" ALIGN="right">ARTICLE 11</TD></TR></TABLE>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">The notice shall indicate the special circumstances requiring an extension of time and the date by
which the committee or board expects to render the determination on review. In no event shall such benefit determination be made later than the third meeting of the committee or board following the Plan&#146;s receipt of the request for review. The
Committee shall provide adequate written notice to the Claimant of the Plan&#146;s benefit determination on review as soon as possible, but not later than five days after the benefit determination is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g) &nbsp;&nbsp;&nbsp;&nbsp;To the extent that a period of time is extended due to a Claimant&#146;s failure to submit information
necessary to decide a claim, the period for making the benefit determination on review shall be tolled from the date on which the notification of the extension is sent to the Claimant until the date on which the Claimant responds to the request for
additional information. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h) &nbsp;&nbsp;&nbsp;&nbsp;If the claim for disability benefits is wholly or partially denied on review,
the Committee&#146;s notice to the Claimant shall: (i)&nbsp;specify the reason or reasons for the denial; (ii)&nbsp;reference the specific Plan provisions on which the denial is based; (iii)&nbsp;include 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&#146;s claim for benefits; (iv)&nbsp;include a statement of the Claimant&#146;s right to bring a
civil action under ERISA Section&nbsp;502(a); (v)&nbsp;provide the Claimant with any internal rule, guideline, protocol, or other similar criterion that was relied upon in making the adverse determination or a statement that such rule, guideline,
protocol, or other similar criterion was relied upon and a copy will be provided free of charge upon request; (vi)&nbsp;provide the Claimant with an explanation of any scientific or clinical judgment for the determination if benefit determination is
based on a </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">107</TD>
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medical necessity or experimental treatment or similar exclusion or limit or a statement that the benefit is based on such an exclusion or limit and such explanation will be provided free of
charge; and (vii)&nbsp;provide the Claimant with the following statement: &#147;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.&#148; Any civil action under (iv)&nbsp;must be filed no later than one year after the date on the Committee&#146;s notice. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>11.7.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Transaction Processing </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;Transactions (including, but not limited to, investment directions, trades, loans, and distributions) shall
be processed as soon as administratively practicable after proper directions are received from the Participant or other parties. No guarantee is made by the Plan, Committee, Trustee, Insurer, or Employer that such transactions will be processed on a
daily or other basis, and no guarantee is made in any respect regarding the processing time of such transactions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)
&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding any other provision of the Plan, the Employer, the Committee, or the Trustee reserves the right to not value an investment option on any given Valuation Date for any reason deemed appropriate by the Employer,
the Committee, or the Trustee, except that such investment option shall be valued as of the last day of the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)
&nbsp;&nbsp;&nbsp;&nbsp;Administrative practicality will be determined by legitimate business factors (including, but not limited to, failure of systems or computer programs, failure of the means of the transmission of data, force majeure, the
failure of a service provider to timely receive values or prices, and correction for errors or omissions or the errors or omissions of any service </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">108</TD>
<TD VALIGN="bottom">&nbsp;</TD>
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provider) and in no event will be deemed to be less than 14 days. The processing date of a transaction shall be binding for all purposes of the Plan and considered the applicable Valuation Date
for any transaction. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">109</TD>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>ARTICLE 12 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>GENERAL PROVISIONS </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Employment Status </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Nothing contained in this Plan gives an Employee the right to be retained in the Employer&#146;s employ or to interfere with the
Employer&#146;s right to discharge any Employee. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.2.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Rights to Plan Assets </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">An Employee shall not have any right to or interest in any assets of the Plan upon termination of employment or otherwise except as
specifically provided under this Plan, and then only to the extent of the benefits payable to such Employee according to the Plan provisions. Any final payment or distribution to a Participant or his legal representative or to any Beneficiaries of
such Participant under the Plan provisions shall be in full satisfaction of all claims against the Plan, the Named Fiduciary, the Plan Administrator, the Insurer, the Trustee, and the Employer arising under or by virtue of the Plan. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.3.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Mistaken Contribution </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A portion of the Plan assets resulting from Employer Contributions (but not more than the original amount of those Contributions) may be
returned if the Employer Contributions are made because of a mistake of fact or are more than the amount deductible under Code Section 404 (excluding any amount which is not deductible because the Plan is disqualified). The amount involved must be
returned to the Employer within one year after the date the Employer Contributions are made by mistake of fact or the date the deduction is disallowed, whichever applies. Except as provided under this section and in Section&nbsp;10.2 (Plan
Termination), the assets of the Plan shall never be used for the benefit of the Employer and are </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">

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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">110</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">
held for the exclusive purpose of providing benefits to Participants and their Beneficiaries and for defraying reasonable expenses of administering the Plan. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left"><B>12.4.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Nonalienation of Benefits </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Benefits payable under the Plan are not subject to the claims of any creditor of any Participant or Beneficiary. A Participant or
Beneficiary does not have any rights to alienate, anticipate, commute, pledge, encumber, or assign such benefits. The preceding sentences shall also apply to the creation, assignment, or recognition of a right to any benefit payable with respect to
a Participant according to a domestic relations order, unless such order is determined by the Plan Administrator to be a qualified domestic relations order, as defined in Code Section&nbsp;414(p), or any domestic relations order entered before
January&nbsp;1, 1985. The preceding sentences shall not apply to any offset of a Participant&#146;s benefits provided under the Plan against an amount the Participant is required to pay the Plan with respect to a judgment, order, or decree issued,
or a settlement entered into, on or after August&nbsp;5, 1997, which meets the requirements of Code Sections 401(a)(13)(C) or (D). </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left"><B>12.5.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Construction </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The validity of the Plan or any of its provisions is determined under and construed according to Federal law and, to the extent
permissible, according to the laws of the state in which the Employer has its principal office. In case any provision of this Plan is held illegal or invalid for any reason, such determination shall not affect the remaining provisions of this Plan,
and the Plan shall be construed and enforced as if the illegal or invalid provision had never been included. In the event of any conflict between the provisions of the Plan and the terms of any Annuity Contract issued hereunder, the provisions of
the Plan control. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">

<TR>

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<TD WIDTH="33%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">111</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.6.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Legal Actions </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">No person employed by the Employer; no Participant, former Participant, or their Beneficiaries; nor any other person having or claiming
to have an interest in the Plan is entitled to any notice of process. A final judgment entered in any such action or proceeding shall be binding and conclusive on all persons having or claiming to have an interest in the Plan. Should any
Participant, Beneficiary or other person claiming an interest in the Plan pursue a legal action against the Plan, such legal action may not be brought more than two years following the date such cause of action or proceeding arose. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.7.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Word Usage </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The masculine gender, where used in this Plan, shall include the feminine gender and the singular words, where used in this Plan, shall
include the plural, unless the context indicates otherwise. The words &#147;in writing&#148; and &#147;written,&#148; where used in this Plan, shall include any other forms (such as voice response or other electronic system), as permitted by any
governmental agency to which the Plan is subject. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>12.8.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:ARIAL; " ALIGN="left"><B>Military Service </B></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any provision of this Plan to the contrary, the Plan shall provide contributions, benefits, and service credit with
respect to Qualified Military Service in accordance with Code Section&nbsp;414(u). Loan repayments may be suspended under this Plan as permitted under Code Section&nbsp;414(u). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">A Participant who dies on or after January&nbsp;1, 2007 while performing Qualified Military Service is treated as having resumed and
then terminated employment on account of death, in accordance with Code Section&nbsp;401(a)(37) and any subsequent guidance. The survivors of such </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom" WIDTH="1%"></TD>
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<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">112</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

</DIV></Center>


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<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">
Participant are entitled to any additional benefits provided under the Plan on account of death of the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">By executing this Plan, the Employer acknowledges having counseled to the extent necessary with selected legal and tax advisors
regarding the Plan&#146;s legal and tax implications. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:5%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Executed this 16<SUP STYLE="font-size:75%; vertical-align:top">th</SUP> day
of December, 2015. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt">


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<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="87%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:12pt">COOPER TIRE &amp; RUBBER COMPANY</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:12pt">By:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL" ALIGN="justify">Brenda A. Harmon</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:12pt">Title:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Sr. Vice President&nbsp;&amp;&nbsp;Chief Human Resources Officer</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="65%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">


<TR>

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<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="48%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:15.00em; font-size:12pt; font-family:ARIAL" ALIGN="justify">Approved as to legal</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:15.00em; font-size:12pt; font-family:ARIAL" ALIGN="justify">Form</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="middle"> <P STYLE="margin-top:0pt ; margin-bottom:0pt" ALIGN="justify">


<IMG SRC="g465252g51b07.jpg" ALT="LOGO">
</P></TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="32%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">113</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">ARTICLE 12</TD></TR></TABLE>

</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>PROTECTED BENEFIT ADDENDUM </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="justify">The following benefit(s) were included in this Plan and were previously amended as of January 1, 2010. According to Section&nbsp;411(d)(6) of the
Internal Revenue Code, the benefit(s) described below shall be available to Plan Participants who had an account balance on that date (or the date of adoption, if later). The protected benefit(s) only apply to Participants or to the value of their
accounts as of that date (adjusted for earnings and losses since that date) as described below. </P> <P STYLE="font-size:45pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="99%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt">


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<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="36%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="36%"></TD></TR>
<TR BGCOLOR="#cccccc" STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" ALIGN="center" STYLE="BORDER:1px solid #000000; padding-left:8pt"><B>Protected&nbsp;Benefit</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000"><B>Description</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center" STYLE="BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-right:2pt"><B>Operation</B></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" STYLE="BORDER-LEFT:1px solid #000000; BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-left:8pt">
<P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:0.33em; font-size:12pt; font-family:ARIAL">Definition of Totally and Permanently Disabled</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-right:0.50em; font-size:12pt; font-family:ARIAL">Totally and Permanently Disabled means the condition of a
Participant as a result of bodily injury or disease from an unavoidable cause which prevents such Participant from being physically able to meet his present job requirements as the same existed at the time of the Participant&#146;s cessation of
service due to such condition and which disability will (in the opinion of a qualified physician designated by the Committee) presumably be permanent and continuous during the remainder of his life. Such condition shall be deemed to have resulted
from an unavoidable cause unless it:</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:2.50em; margin-right:0.50em; text-indent:-2.50em; font-size:12pt; font-family:ARIAL">(a)&#8195;&#8201;was contracted, suffered or incurred while the Participant was engaged in, or resulted
from</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-right:2pt"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL">Participants who are disabled</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL">according to the plan&#146;s definition prior to the amendment effective</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-right:0.50em; font-size:12pt; font-family:ARIAL">date will continue to be considered disabled under the amended definition. Participants who are not disabled as of the effective date of the
amendment must meet the definition in the plan as of the date of their disability.</P></TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">

<TR>

<TD WIDTH="33%"></TD>

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<TD WIDTH="33%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="32%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">114</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">PROTECTED&nbsp;BENEFIT&nbsp;ADDENDUM</TD></TR></TABLE>

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<TD WIDTH="36%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top" STYLE="BORDER:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.50em; margin-right:0.50em; font-size:12pt; font-family:ARIAL">having engaged in, a felonious enterprise, or</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.50em; margin-right:0.50em; text-indent:-2.50em; font-size:12pt; font-family:ARIAL">(b)&#8195;&#8201;resulted from habitual drunkenness or addiction to hallucinogenic and/or narcotic drugs
not prescribed by a qualified physician for treatment of a condition other than drug addiction, or</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.50em; margin-right:0.50em; text-indent:-2.50em; font-size:12pt; font-family:ARIAL">(c)&#8195;&#8201;&#8202;resulted from an intentional self-inflicted injury or self-induced sickness.</P>
<P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:1pt">&nbsp;</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-TOP:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-right:2pt">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:ARIAL; font-size:12pt" ALIGN="center">

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<TD WIDTH="33%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="32%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">115</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">PROTECTED&nbsp;BENEFIT&nbsp;ADDENDUM</TD></TR></TABLE>

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<TYPE>EX-99.8
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<DESCRIPTION>EX-99.8
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<TITLE>EX-99.8</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.8 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>FIRST AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (TEXARKANA) </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the terms of
Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated effective as of January&nbsp;1, 2015 and herein referred to as the &#147;Plan&#148;), is
amended as provided herein. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>WITNESSETH </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">WHEREAS, the Company desires to amend the Plan to provide for disability claims procedures in compliance with certain Department of Labor Regulations,
which are effective on April&nbsp;1, 2018; and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">WHEREAS, this First Amendment is administrative in nature in that it is required for compliance with
Department of Labor Regulations and involves no substantive changes to the Plan; and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">WHEREAS, the Benefit Plan Administrative Committee has
reviewed this First Amendment and has approved its adoption by an officer of the Company. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">NOW THEREFORE, effective as of April&nbsp;1, 2018,
Section&nbsp;11.6 of the Plan is hereby amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">&#147;11.6&nbsp;&nbsp;&nbsp;&nbsp; Disability
Claims Procedures </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; margin-right:7%; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">Any adverse benefit determination made by the Committee with respect to any
Participant who was determined to be Totally and Permanently Disabled under the definition of Totally and Permanently Disabled in effect prior to January&nbsp;1, 2010 (as described in the Protected Benefit Addendum), shall be subject to the
Department of Labor claims procedures for disability claims described in DOL Regulation <FONT STYLE="white-space:nowrap">Section&nbsp;2560.503-1,</FONT> as amended for claims filed on or after April&nbsp;1, 2018.&#148; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-right:7%; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, Cooper Tire&nbsp;&amp; Rubber Company has caused this First Amendment to the Plan to be executed
this 29th day of March, 2018. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"><FONT STYLE="font-size:11pt">COOPER TIRE&nbsp;&amp; RUBBER COMPANY</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
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<TD HEIGHT="19" COLSPAN="2"></TD>
<TD HEIGHT="19" COLSPAN="2"></TD></TR>
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<TD VALIGN="bottom">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><U>&nbsp;/s/ John J.
Bollman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
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<TD VALIGN="bottom">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><U>Senior Vice President and&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><U>Chief Human Resources Officer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
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<DOCUMENT>
<TYPE>EX-99.9
<SEQUENCE>13
<FILENAME>d465252dex999.htm
<DESCRIPTION>EX-99.9
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.9 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>SECOND AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (TEXARKANA) </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the terms of
Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated effective as of January&nbsp;1, 2015) (the &#147;Plan&#148;), the Plan is amended as
provided herein. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:11pt; font-family:ARIAL" ALIGN="center"><B>WITNESSETH </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Compensation Committee desires to amend the Plan to provide that any cash dividends paid on Cooper Tire Securities on or
after January&nbsp;1, 2019 will be invested in the same manner provided under the Plan for the investment of Contributions to the Plan; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Compensation Committee has reviewed this Second Amendment, and has approved its adoption by an officer of the Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">NOW THEREFORE, Subsection (e)&nbsp;of Section&nbsp;5.2 of the Plan is amended and restated to read as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dividends on Cooper Tire Securities held in the Account of a Participant, Beneficiary or
Alternate Payee will be administered as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:12%; font-size:11pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Stock Dividend</U>. In the
event of any stock dividend or any stock split, such dividend or split shall be credited to the Accounts based on the number of shares of Cooper Tire Securities credited to each Account as of the payable date of such dividend or split. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:12%; margin-right:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Cash Dividends</U>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:12%; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">(A)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Paid Before January</U><U></U><U>&nbsp;1, 2019</U>. Cash dividends paid on
shares of Cooper Tire Securities credited to an Account as of the record date of such dividend and paid prior to January&nbsp;1, 2019 will be either: (A)&nbsp;added to the balance of the Account and reinvested in Cooper Tire Securities; or
(B)&nbsp;paid to the Participant, Beneficiary or Alternate Payee if so elected under the procedures outlined in this paragraph. An election hereunder must be made in such manner and in accordance with such rules as may be prescribed for this purpose
by the Plan Administrator. In the absence of an affirmative election, any cash dividends will be added to the Account and reinvested in Cooper Tire Securities. To the extent so prescribed by the Plan Administrator, an election hereunder will be
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&#147;evergreen&#148; &#150; that is, it will continue to apply until changed by the Participant, Beneficiary or Alternate Payee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:12%; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">(B)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Paid on or After January</U><U></U><U>&nbsp;1, 2019</U>. Cash dividends paid
on shares of Cooper Tire Securities credited to an Account as of the record date of such dividend, and paid on or after January&nbsp;1, 2019, are not invested under paragraph (A), but will be invested in the same manner provided under
Section&nbsp;5.1 for the investment of Contributions to the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:11pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, Cooper Tire&nbsp;&amp; Rubber Company has
caused this Second Amendment to the Plan to be executed this 25th day of October, 2018. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">COOPER TIRE&nbsp;&amp; RUBBER COMPANY</TD></TR>
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<TD VALIGN="bottom">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><U>&nbsp;&nbsp;/s/ John J.
Bollman&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD></TR>
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<TD VALIGN="bottom">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><U>Senior Vice President and&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><U>Chief Human Resources Officer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD></TR>
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<DOCUMENT>
<TYPE>EX-99.10
<SEQUENCE>14
<FILENAME>d465252dex9910.htm
<DESCRIPTION>EX-99.10
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.10 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>THIRD AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (TEXARKANA) </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)
</U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the
terms of Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated effective as of January&nbsp;1, 2015) (the &#147;Plan&#148;), the Plan is
amended as provided herein. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>WITNESSETH </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Company desires to amend the Plan to: (i)&nbsp;allow eligible Employees at the Clarksdale, Mississippi location to make
Elective Deferral Contributions; (ii)&nbsp;provide that Participants may elect to make Roth Elective Deferral Contributions; and (iii)&nbsp;make other clarifying amendments to the Plan; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">WHEREAS, this Third Amendment is deemed to be ministerial in nature because it amends the Plan to implement the terms of one or more
collective bargaining agreements and to make other clarifying revisions that are not substantive; and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">WHEREAS, the Benefit Plan
Administrative Committee has reviewed this Third Amendment, and has approved its adoption by an officer of the Company. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">NOW
THEREFORE, the Plan is hereby amended as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The first paragraph of Section&nbsp;1.1 of
the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.1.</B>&nbsp;&nbsp;<B>&nbsp;&nbsp;Account</B><B> </B>means
the Participant&#146;s share of the Plan Fund. Separate accounting records are kept for those parts of his Account resulting from: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><FONT STYLE="white-space:nowrap">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pre-tax</FONT> Elective Deferral Contributions
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Roth Elective Deferral Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Company Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Restricted Access Company Contributions </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rollover Contributions </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">1 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash dividends paid on shares
of Cooper Tire Securities credited to the account maintained to reflect Contributions (with a separate dividend source account for each such type of contributions) that are initially reinvested in Cooper Tire Securities at the election of the
Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan is amended by adding a new Section&nbsp;1.23A to read as
follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.23A</B>.&nbsp;&nbsp;<B>Designated Roth Account</B><B> </B>means the portion of a Participant&#146;s Account resulting
from Roth Elective Deferral Contributions, and the portion of a Rollover Contribution from a designated Roth account under another plan and the respective earnings thereon. The Designated Roth Account shall be record kept in a manner that satisfies
the separate accounting requirements of section <FONT STYLE="white-space:nowrap">1.401(k)-1(f)</FONT> of the regulations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The first paragraph of Section&nbsp;1.30 of the Plan is amended and restated in its entirety to
read as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>1.30.</B>&nbsp;&nbsp;&nbsp;&nbsp;<B>Elective Deferral Contributions</B> mean Employer Contributions made in
accordance with either an Elective Deferral Agreement or the terms of an automatic contribution arrangement. Elective Deferral Contributions means <FONT STYLE="white-space:nowrap">Pre-tax</FONT> Elective Deferral Contributions and Roth Elective
Deferral Contributions, unless the context clearly indicates only one is meant. Elective Deferral Contributions shall be 100&nbsp;percent vested and subject to the distribution restrictions of Code Section&nbsp;401(k) when made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1.32 of the Plan is amended by deleting the last sentence. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1.34 of the Plan is amended by adding the following sentence at the end of the section:
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">2 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">&#147;If any portion of an Eligible Rollover Distribution is attributable to payments
or distributions from a Designated Roth Account, an Eligible Retirement Plan with respect to such portion shall include only (i)&nbsp;another designated Roth account of the individual from whose Account the payments or distributions were made or
(ii)&nbsp;a Roth IRA of such individual&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(6)&nbsp;&nbsp;&nbsp;&nbsp;Section 1.35 of the Plan is amended by adding the
following sentence to the end of the first paragraph: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">&#147;For purposes of the $200 rule, a distribution from a Designated Roth
Account and a distribution from other accounts under the Plan shall be treated as made under separate plans.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(7)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.1(c)(i) of the Plan is amended and restated in its entirety to read as
follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;The Participant shall be provided a notice that explains the automatic election and his right
to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral Contributions. The notice shall also explain his right to designate all or any portion of his Elective Deferral Contributions as Roth Elective
Deferral Contributions. The notice shall include the procedure for exercising that right and the timing for implementing any such election. The Participant shall be given a reasonable period thereafter to elect a different rate of Elective Deferral
Contributions or to elect not to make Elective Deferral Contributions. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(8)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section
3.1(c)(ii) of the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:14%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;Each Active
Participant affected by the automatic election shall be provided an annual notice that explains the automatic election and his right to elect a different rate of Elective Deferral Contributions or to elect not to make Elective Deferral
Contributions, or to designate all or any portion of his Elective Deferral Contributions as Roth Elective Deferral Contributions. The notice shall </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">3 </P>

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include the procedure for exercising those rights and the timing for implementing any such elections. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(9)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.1(d) of the Plan is amended and restated in its entirety to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(d)&nbsp;&nbsp;&nbsp;&nbsp;Eligible Employees at the Clarksdale, Mississippi location shall not be allowed to make Elective Deferral
Contributions prior to July&nbsp;1, 2019. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(10)&nbsp;&nbsp;&nbsp;&nbsp;Section 3.1 of the Plan is amended by adding a new Subsection
(g)&nbsp;to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(g)&nbsp;&nbsp;&nbsp;&nbsp;Effective for the first pay period beginning on or after July&nbsp;1, 2019,
a Participant may elect to designate all or any portion of his future Elective Deferral Contributions, whether made as an automatic contribution or pursuant to an Elective Deferral Agreement, as Roth Elective Deferral Contributions. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(11)&nbsp;&nbsp;&nbsp;&nbsp;The first sentence of Section&nbsp;3.5 of the Plan is amended and restated in its entirety to read as
follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">&#147;A Rollover Contribution may be made by an Eligible Employee or an Inactive Participant, and credited
to his Account, if the conditions in this section are met.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(12)&nbsp;&nbsp;&nbsp;&nbsp;Section 3.5(a) of the Plan is amended
and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;The Contribution is a Participant Rollover Contribution
or a direct rollover of an Eligible Rollover Distribution made from the types of plans and types of contributions specified below. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;<U>Direct Rollovers</U>. The Plan will accept a direct rollover of an Eligible Rollover Distribution from a
qualified plan described in Code Section&nbsp;401(a) or 403(a), including <FONT STYLE="white-space:nowrap">after-tax</FONT> employee contributions and including any portion of a designated Roth account. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;<U>Participant Rollover Contributions from Other Plans</U>. The Plan will accept a Participant contribution
of an Eligible Rollover Distribution from a qualified plan </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">4 </P>

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described in Code Section&nbsp;401(a) or 403(a), excluding <FONT STYLE="white-space:nowrap">after-tax</FONT> employee contributions and including distributions of a designated Roth account only
to the extent such amount would otherwise be includible in a Participant&#146;s gross income. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(13)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.5(h) of the Plan is amended and restated in its entirety to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(h)&nbsp;&nbsp;&nbsp;&nbsp;Separate accounting records shall be maintained for those parts of his Rollover Contributions
consisting of (i)&nbsp;voluntary contributions which were deducted from the Participant&#146;s gross income for Federal income tax purposes, <FONT STYLE="white-space:nowrap">(ii)&nbsp;after-tax</FONT> employee contributions, including the portion
that would not have been includible in the Participant&#146;s gross income if the contributions were not rolled over into this Plan, and (iii)&nbsp;any portion of a designated Roth account, including the portion that would not have been includible
in the Participant&#146;s gross income if the contributions were not rolled over into this Plan. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(14)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 5.2(c) of the Plan is amended and restated in its entirety to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the Cooper Tire Securities Fund shall
be subject to diversification as required under Code Section&nbsp;401(a)(35) through the Participant&#146;s investment direction authority under Section&nbsp;5.1 and as set forth in this Subsection. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;A Participant (including for purposes of this section an alternate payee who has an account under the Plan
with respect to such Participant or a deceased Participant&#146;s beneficiary), whose Account is fully or partially held in the Cooper Tire Securities Fund shall be offered the opportunity to elect to divest from the Cooper Tire Securities and
reinvest an equivalent amount in other investment options. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:13%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;The Plan shall provide at least three
Investment options (other than employer securities) to Participants described in this Subsection. Each such investment option shall be diversified and have materially different risk and return characteristics. Periodic reasonable divestment and
reinvestment opportunities must be provided at least quarterly. Except as provided in sections 1.401(a)(35)-</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">5 </P>

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1(e)(2) and (3)&nbsp;of the Treasury Regulations, restrictions (either direct or indirect) or conditions will not be imposed on the investment of publicly traded employer securities if such
restrictions or conditions are not imposed on the investment of other Plan assets. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(15)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.6 of
the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>7.6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Direct Rollovers
</B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Notwithstanding any provision of the Plan to the contrary that would otherwise limit a Distributee&#146;s
election under this section, a Distributee may elect, at the time and in the manner prescribed by the Plan Administrator, to have any portion of an Eligible Rollover Distribution paid directly to an Eligible Retirement Plan specified by the
Distributee in a Direct Rollover. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;In the event of a Mandatory Distribution of an
Eligible Rollover Distribution greater than $1,000 in accordance with Section&nbsp;6.8 (Small Amounts), if the Participant does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by the Participant in a Direct
Rollover or to receive the distribution directly, the Plan Administrator will pay the distribution in a Direct Rollover to an individual retirement plan designated by the Plan Administrator. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;For purposes of determining whether a Mandatory Distribution is greater than $1,000, a
Designated Roth Account and all other accounts under the Plan shall be treated as accounts held under two separate plans and shall not be combined. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;In the event of any other Eligible Rollover Distribution to a Distributee in accordance with
Section&nbsp;6.8, if the Distributee does not elect to have such distribution paid directly to an Eligible Retirement Plan specified by the Distributee in a Direct Rollover </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">6 </P>

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or to receive the distribution directly, the Plan Administrator will pay the distribution to the Distributee. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(16)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 8.1 of the Plan is amended and restated in its entirety to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify"><B>8.1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Application </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">The provisions of this Article shall apply to the Participant&#146;s Vested Account resulting from Restricted Access
Contributions if such portion of the Vested Account equals or exceeds $10,000. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, Cooper Tire&nbsp;&amp; Rubber
Company has caused this Third Amendment to the Plan to be executed this 4th day of June, 2019. </P> <P STYLE="font-size:14pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" COLSPAN="3">COOPER&nbsp;TIRE&nbsp;&amp;&nbsp;RUBBER&nbsp;COMPANY</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">&nbsp;/s/ Christopher J. Eperjesy</P></TD></TR>
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<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">&nbsp;Senior Vice President &amp;</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:ARIAL; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">Chief Financial Officer</P></TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center">7 </P>

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<TYPE>EX-99.11
<SEQUENCE>15
<FILENAME>d465252dex9911.htm
<DESCRIPTION>EX-99.11
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.11 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>FOURTH AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (TEXARKANA) </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January&nbsp;1, 2015)</U>
</B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:ARIAL" ALIGN="justify">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the terms
of Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated effective as of January&nbsp;1, 2015) (the &#147;Plan&#148;), Section&nbsp;6.5(c)(ii)
of the Plan is amended and restated to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:16%; font-size:12pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No withdrawal shall be
allowed which is not necessary to satisfy such immediate and heavy financial need. Such withdrawal shall be deemed necessary only if all of the following requirements are met: (A)&nbsp;the distribution is not in excess of the amount of the immediate
and heavy financial need (including amounts necessary to pay any Federal, state, or local income taxes or penalties reasonably anticipated to result from the distribution); (B) the Participant has obtained all distributions, other than hardship
distributions, and all <FONT STYLE="white-space:nowrap">non-taxable</FONT> loans currently available under all plans maintained by the Employer; and (C)&nbsp;the Plan, and all other plans maintained by the Employer, provide that the
Participant&#146;s elective contributions and participant contributions will be suspended for at least six months after receipt of the hardship distribution. Notwithstanding the foregoing, for any withdrawal request made on or after January&nbsp;1,
2020: (A) there is no requirement that the Participant must obtain available loans under any plan maintained by the Employer; (B)&nbsp;there is no requirement that the Participant must suspend elective contributions for any period of time after the
withdrawal; and (C)&nbsp;the Participant must represent that the amount of the withdrawal does not exceed the amount necessary to satisfy the immediate and heavy financial need, and that the Participant has insufficient cash or other liquid assets
reasonably available to satisfy the need. In addition, effective January&nbsp;1, 2020 all suspensions of elective contributions due to prior withdrawals are discontinued under the Plan. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:ARIAL" ALIGN="justify">IN WITNESS WHEREOF, this Fourth Amendment to the Plan is to be executed this December&nbsp;21, 2021, but is effective as of
January&nbsp;1, 2020. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="5"><FONT STYLE="font-size:12pt">COOPER TIRE&nbsp;&amp; RUBBER COMPANY</FONT></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
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<TD VALIGN="bottom"><FONT STYLE="font-size:12pt">By:</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">&nbsp;&nbsp;/s/ Jack Jay McCracken</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
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<TD VALIGN="top"><FONT STYLE="font-size:12pt">Title:&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">VP,&nbsp;Assistant&nbsp;General&nbsp;Counsel&nbsp;&amp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:ARIAL">Assistant Secretary</P></TD></TR>
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<DOCUMENT>
<TYPE>EX-99.12
<SEQUENCE>16
<FILENAME>d465252dex9912.htm
<DESCRIPTION>EX-99.12
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="right"><B>EXHIBIT 99.12 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>FIFTH AMENDMENT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>TO THE </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>COOPER TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">PRE-TAX</FONT> SAVINGS PLAN (TEXARKANA) </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B><U>(as amended and restated effective as of January 1, 2015)
</U></B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">Pursuant to the power of amendment reserved to Cooper Tire&nbsp;&amp; Rubber Company (the &#147;Company&#148;) under the
terms of Section&nbsp;10.1 of the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana) (as amended and restated effective as of January 1, 2015) (the &#147;Plan&#148;), the Plan is amended as
provided herein. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, new paragraph D. is added at the
end of the Introduction to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;D.&nbsp;&nbsp;&nbsp;&nbsp; Plan Sponsor. </B>The plan
sponsor of the Plan (&#147;Plan Sponsor&#148;) is Cooper Tire&nbsp;&amp; Rubber Company. Upon the conversion of Cooper Tire&nbsp;&amp; Rubber Company to a Delaware limited liability company on or about November&nbsp;24, 2022, the name of the Plan
Sponsor shall be &#147;Cooper Tire&nbsp;&amp; Rubber Company LLC.&#148; If at any time, Cooper Tire&nbsp;&amp; Rubber Company LLC ceases to exist as a legal entity, the Plan Sponsor shall be The Goodyear Tire&nbsp;&amp; Rubber Company. Upon any such
change in Plan Sponsor, the Plan provisions affecting governance shall be interpreted such that prior references to Cooper Tire&nbsp;&amp; Rubber Company shall mean The Goodyear Tire&nbsp;&amp; Rubber Company. Such provisions include, but are not
limited to, the Plan definitions of Board of Directors, Committee, Controlled Group, Employer, Named Fiduciary and Plan Administrator.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, Section&nbsp;1.10 of the Plan is amended and restated in
its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.10 Board of Directors </B>means the Board of Directors of the Plan Sponsor as the
same may be constituted from time to time.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022,
Section&nbsp;1.15 of the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.15 Committee </B>means the
Administrative Committee (previously known as the Cooper Tire&nbsp;&amp; Rubber Company Benefit Plans Administrative Committee), or any successor committee appointed by the Plan Sponsor, or its delegate. Any reference to the former Cooper
Tire&nbsp;&amp; Rubber Company Benefit Plans Administrative Committee herein shall be deemed to be a reference to the Administrative Committee.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective June&nbsp;7, 2021, Section&nbsp;1.20 of the Plan is amended and restated
in its entirety to read as follows: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.20 Company Stock </B>means common stock of The Goodyear Tire&nbsp;&amp;
Rubber. Prior to June&nbsp;7, 2021, &#147;Company Stock&#148; meant any security issued by Cooper Tire&nbsp;&amp; Rubber Company which meets the requirements of Code Section&nbsp;409(1) and ERISA Section&nbsp;407(d)(5) and is referred to herein as
&#147;Cooper Tire Securities&#148;.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(5)&nbsp;&nbsp;&nbsp;&nbsp; Effective February&nbsp;24, 2023, Section&nbsp;1.21 of the
Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.21 Company Stock Fund </B>means the Investment Fund
established in accordance with the provisions of Section&nbsp;5.4.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(6)&nbsp;&nbsp;&nbsp;&nbsp; Effective January 1, 2023,
the first sentence of Section&nbsp;1.37 of the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.37
Employer </B>means The Goodyear Tire&nbsp;&amp; Rubber Company; provided that before January 1, 2023, references to Employer meant Cooper Tire&nbsp;&amp; Rubber Company.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(7)&nbsp;&nbsp;&nbsp;&nbsp; Effective January 1, 2022, Section&nbsp;1.49 of the Plan is amended and restated in its entirety to read
as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.49 Insurer </B>means the insurance company or companies named by (i)&nbsp;the Plan Sponsor or
(ii)&nbsp;the Trustee in its discretion or as directed under the Trust Agreement.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(8)&nbsp;&nbsp;&nbsp;&nbsp;Effective
January 1, 2022, Section&nbsp;1.58 of the Plan is amended and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.58 Named
Fiduciary </B>means each of the Administrative Committee and the Investment Committee, as established on November 17, 2021, or any successor to one or both of such committees appointed by the Plan Sponsor, or its delegate.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(9)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, Section&nbsp;1.72 of the Plan is amended and restated in its entirety to read as
follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.72 Plan Administrator </B>means the Plan Sponsor.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(10)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2020, Section&nbsp;1.84 of the Plan is amended and restated to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.84 Required Beginning Date </B>means, for a Participant who is a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner,
April 1 of the calendar year following the calendar year in which he attains age <FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB>. Required Beginning Date means, for
any Participant who is not a <FONT STYLE="white-space:nowrap">5-percent</FONT> Owner, April&nbsp;1 of the calendar year following the later of: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the calendar year
in which he attains age <FONT STYLE="white-space:nowrap">70-</FONT><SUP STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> for Participants who attain age <FONT STYLE="white-space:nowrap">70-</FONT><SUP
STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> prior to January&nbsp;1, 2020; or the calendar year in which he attains age 72 for Participants who attain age <FONT STYLE="white-space:nowrap">70-</FONT><SUP
STYLE="vertical-align:top">1</SUP>&#8260;<SUB STYLE="vertical-align:bottom">2</SUB> on or after January 1, 2020; and </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the calendar year in which the Participant terminates employment.
</P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(11)&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2022, the first sentence of Section&nbsp;1.92 of the Plan shall be amended
and restated in its entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.92 Trust Agreement </B>means an agreement or agreements of trust
established for the purpose of holding and distributing the Trust Fund under the provisions of the Plan.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(12)&nbsp;&nbsp;&nbsp;&nbsp;Effective February&nbsp;10, 2023, new Section&nbsp;1.98 of the Plan is added at the end of Article 1 to
read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.98 Independent Fiduciary </B>means a fiduciary appointed pursuant to Section&nbsp;11.l(c)(i) on
behalf of the Company as Named Fiduciary and Plan Administrator to be the sole investment manager and Named Fiduciary of the Company Stock Fund.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(13)&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2022, new Section&nbsp;1.99 of the Plan is added at the end of Article 1 to read
as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;1.99 Investment Committee </B>means the Investment Committee (previously known as the Cooper Tire&nbsp;&amp;
Rubber Company Benefit Plans Administrative Committee), or any successor committee appointed by the Plan Sponsor, or its delegate. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(14)&nbsp;&nbsp;&nbsp;&nbsp;Effective February&nbsp;10, 2023, Article 5 of the Plan is amended and restated in its entirety to read as
follows: </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>&#147;ARTICLE 5 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10.5pt; font-family:ARIAL" ALIGN="center"><B>INVESTMENTS </B></P> <P STYLE="margin-top:18pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL"><B>5.1
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investment of Contributions </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;The
handling of Contributions and Plan assets is governed by the provisions of the Trust Agreement and any other relevant document, such as an Annuity Contract (for the purposes of this paragraph alone, the Trust Agreement and such other documents will
each be referred to as a &#147;document&#148; or collectively as the &#147;documents&#148;), duly entered into by or with regard to the Plan that governs such matters. To the extent permitted by the documents, the parties named below shall direct
the Contributions for investment in any of the investment options available to the Plan under or through the documents, and may request the transfer of amounts resulting from those Contributions between such investment options. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">3 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Participant
shall direct the investment of all Elective Deferral Contributions, Company Contributions, Restricted Access Company Contributions and Rollover Contributions, and the transfer of amounts resulting from those Contributions. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:20%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If a Participant has provided investment direction for all or certain specific
Contributions made to his Account, such Contributions shall be invested in accordance with such direction to the extent possible. If an investment option selected by the Participant in that investment direction is no longer available and a new
investment option is not selected by the Participant (in lieu of the one that is no longer available) by the deadline set by a fiduciary of the Plan (or by the date the investment option is no longer available), all amounts currently held in the
investment option that is no longer available and future Contributions directed to such investment option by the Participant (and made after such deadline or date) shall be invested in the appropriate default investment option. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:20%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To the extent that a Participant who has the ability to provide Investment
direction (either on an ongoing basis or in response to a notice from a fiduciary of the Plan) fails to give timely investment direction, the amount in the Participant&#146;s Account for which no investment direction is received shall be invested in
the appropriate default investment option. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:20%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A Participant may not direct the
investment of all or any portion of his Account in collectibles. Collectibles mean any work of art, rug or antique, metal or gem, stamp or coin, alcoholic beverage, or other tangible personal property specified by the Secretary of the Treasury.
However, certain coins and bullion as provided in Code Section&nbsp;408(m)(3) shall not be considered collectibles. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>5.2
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Company Stock Fund. </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The Plan no
longer maintains an ESOP component and no portion of any Participant&#146;s Account is intended to primarily be invested in Company Stock, or prior to June&nbsp;7, 2021, Cooper Tire Securities. Amounts previously invested in the Company Stock Fund,
or prior to June&nbsp;7, 2021, the Cooper Tire Securities Fund, shall remain invested in the Company Stock Fund until transferred to another investment option by the Participant&#146;s direction in accordance with Section&nbsp;5.1. Even though the
Plan no longer maintains an ESOP component, the provisions below continue to govern the portion of a Participant&#146;s Account invested in Company Stock: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;As provided in Section&nbsp;7.3, a
Participant may elect to receive a distribution in kind of any portion of the Participant&#146;s Account held in the Company Stock Fund. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b) &nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the Company Stock Fund shall be
distributed in accordance with Article 6, but no later than the date required under Code Section&nbsp;409(0). </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(c)
&nbsp;&nbsp;&nbsp;&nbsp;The portion of the Participant&#146;s Account held in the Company Stock Fund shall be subject to diversification through the Participant&#146;s investment direction authority under Section&nbsp;5.1. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>5.3 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Election to Transfer Interest to and from Company Stock Fund. </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">Any Participant who has attained age 52 and who has an interest in the Company Stock Fund attributable to Matching
Employer Contributions, any Participant who has a vested interest in the Company Stock Fund attributable to Matching Employer Contributions, or a Beneficiary with respect to any such Participant, may elect at any time to transfer all or a portion of
such interest or vested interest, as applicable, to another Investment Fund. The Participant election or Beneficiary election must specify a dollar amount that is to be transferred, each Investment Fund to which a transfer is to be made, and the
total amount to be transferred to each such Investment Fund. Any such transfer election must be made in the manner and form and at the time prescribed by the Company. Provided further, however, that any transfer of all or a portion of the Company
Contribution <FONT STYLE="white-space:nowrap">sub-account</FONT> transferred into the Company Stock Fund is limited so that immediately following the transfer, the Company Stock Fund does not hold more than 10% of any Participant&#146;s Company
Contributions sub-account. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>5.4 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Company Stock Fund and Suspense Fund. </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The Company shall direct the establishment and maintenance of a Company Stock Fund to which shall be allocated
Elective Deferral Contributions, Company Contributions, Rollover Contributions and Restricted Access Company Contributions made by or on behalf of a Participant that such Participant elects to have allocated to the Company Stock Fund. The assets of
the Company Stock Fund shall be invested by the Trustee exclusively in Company Stock. A portion of the assets of the Company Stock Fund (3% to 6%) may, at the direction of the Independent Fiduciary, be invested in cash or interest-bearing common,
commingled, group, or collective trust funds maintained by the Trustee exclusively for the short-term investment of assets of tax qualified benefit plans to facilitate daily operations, including transfers from the Company Stock Fund and cash
withdrawals requested by participants. The Trustee may purchase shares of Company Stock on the open market through a national securities exchange or in the
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">over-the-counter</FONT></FONT> market through a broker-dealer which is a member of the National Association of Securities Dealers. In addition, the Trustee may purchase shares of
Company Stock from the Company in accordance with the requirements of Section&nbsp;408 of the Act. The Company Stock Fund shall be held and administered as a </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">5 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">
separate Investment Fund. The interest of each Participant, Former Participant, or Beneficiary under the Plan in the Company Stock Fund shall be an undivided interest. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The provisions of this paragraph shall apply to any investment in the Company Stock Fund as long as the Company Stock
is publicly traded or treated as publicly traded under Section&nbsp;401(a)(35) of the Code. Notwithstanding any other provision of the Plan to the contrary, a Participant whose accounts are invested, to any extent, in the Company Stock Fund shall be
permitted to divest such investment and <FONT STYLE="white-space:nowrap">re-invest</FONT> such accounts in other Investment Funds provided under the Plan. The Plan shall offer at least three Investment Fund options as alternatives to the Company
Stock Fund. Each such alternative Investment Fund shall be diversified and shall have materially different risk and return characteristics. The Company shall notify each eligible Participant of his diversification rights no later than 30 days prior
to the date he is first eligible to divest his investment in the Company Stock Fund, which shall describe the importance of diversifying the investment of retirement assets. The Plan shall not be treated as meeting the requirements of this paragraph
if the Plan imposes any restrictions or conditions on investment in the Company Stock Fund that do not also apply to investment in the other Investment Funds. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">The Company Stock Fund is intended to afford participants at all times an opportunity to invest in the Company, and
therefore the Company Stock Fund is an integral part of the design structure of the Plan and shall be maintained as a feature of the Plan. Except for cash or other short-term investments necessary, as determined by the Independent Fiduciary to
facilitate daily operations, including transfers from the Company Stock Fund and cash withdrawals requested by participants, the Company Stock Fund will be invested exclusively in Company Stock without regard to the diversification of assets. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B></B>5.5 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Independent Fiduciary.<B> </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Independent Fiduciary will have the exclusive authority,
responsibility and control with respect to the management and disposition of the Company Stock Fund, and shall have no authority, responsibility or control with respect to the administration of the Plan or the management of any Investment Fund other
than the Company Stock Fund. The Independent Fiduciary will at all times have the exclusive fiduciary authority and responsibility, in its sole discretion, to determine whether continuing the Company Stock Fund as an investment option in accordance
with the terms of the Plan is prudent under ERISA (either with respect to continuing to permit new investment in the Company Stock Fund, continuing to hold Company Stock, or both). The Independent Fiduciary shall, to the fullest extent permitted by
ERISA, take into account, among other factors, the design of the Plan regarding the Company Stock Fund (including but not limited to Section&nbsp;5.4), the availability of other investment options under the Plan, and the ability of Plan participants
to construct a diversified portfolio of investments consistent with their individual desired level of risk and return. In exercising its authority and responsibility, to exercise the following powers with respect to the Company Stock Fund, subject
to Section&nbsp;5.5(b): </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">6 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:18%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to restrict the investment of
new participant or employer contributions in the Company Stock Fund; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:18%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
restrict the transfer of participant account balances into the Company Stock Fund; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:18%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in connection with a determination that holding Company Stock is no longer
prudent under ERISA, to eliminate the Company Stock Fund as an investment option under the Plan and to sell or otherwise dispose of all of the Company Stock held in the Company Stock Fund; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:18%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(iv)&nbsp;&nbsp;&nbsp;&nbsp; to restrict the transfer of participant account balances out of the Company Stock Fund during any period
in which the Independent Fiduciary is directing the sale or other disposition of the Company Stock in the Company Stock Fund; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:18%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(v)&nbsp;&nbsp;&nbsp;&nbsp; to designate an alternative investment fund available under the Plan for the temporary investment of any
proceeds from any sale or other disposition of Company Stock pending participant directions to the trustee of the Plan with respect to the investment of such proceeds; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:18%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(vi)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to manage the liquidity needs of the Company Stock Fund; and </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:18%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(vii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to instruct the Trustee with respect to the foregoing matters. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In exercising the powers set forth in Section&nbsp;5.5(a), the
Independent Fiduciary will take into account the purpose of the Company Stock Fund set forth in Section 5.4 to the fullest extent permitted by ERISA. It is the Company&#146;s intent and expectation that the Independent Fiduciary will maintain the
Company Stock Fund as an integral part of the design structure of the Plan, as determined by the Company in its capacity as settlor. It is therefore the intent of the Company as settlor that the Company Stock Fund shall be maintained as a feature of
the Plan in accordance with Section&nbsp;5.4 to the maximum extent consistent with applicable law. The exercise of any powers granted to the Independent Fiduciary pursuant to the Plan shall not require any further amendment of the Plan prior to the
initiation of the exercise of any such duty. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Independent
Fiduciary may communicate with Participants from time to time concerning investment in the Company Stock Fund to the extent the Independent Fiduciary reasonably determines necessary or desirable in the discharge of the Independent Fiduciary&#146;s
authority and responsibility under the Plan. In addition, the Independent Fiduciary shall have the authority to instruct the Trustee with respect to the matters set forth in Section&nbsp;5.5(a). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">7 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:3%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(d) Neither the Company nor the Investment Committee will have any
authority to direct the Trustee with respect to the powers set forth in (a)&nbsp;above, which will be subject at all times to the sole authority, responsibility and control of the Independent Fiduciary in accordance with the terms of this Section
S.S. The Investment Committee shall have the exclusive power and duty to monitor the Independent Fiduciary to assure that it continues to have the qualifications, capacity and personnel to discharge its obligations under the Plan. The Independent
Fiduciary may be removed or replaced by the Investment Committee. </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>5.6
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Voting Company Stock. </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:3%; text-indent:3%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">All voting
rights on Company Stock held in the Company Stock Fund shall be exercised by the Trustee only as directed by Participants, Inactive Participants, and Beneficiaries acting in their capacity as &#147;Named Fiduciaries&#148; (as defined in
Section&nbsp;402 of the Act). At least 30 days prior to each annual or special meeting of its shareholders, the Company shall cause to be sent to each Participant, and to each Inactive Participant and Beneficiary, a copy of the proxy solicitation
material therefore, together with a form requesting that each such Participant, Inactive Participant, or Beneficiary give to the Trustee or proxy solicitation and tabulation agent his confidential instructions with respect to the manner in which his
proportionate interest in the Company Stock held in the Company Stock Fund shall be voted by the Trustee. The materials furnished to Participants, Inactive Participants, and Beneficiaries shall include a notice from the Trustee that the Trustee will
not vote any Company Stock with respect to which timely instructions are not received by the Trustee. Upon timely receipt of such instructions, the Trustee (after combining votes of fractional shares to give effect to the greatest extent to the
instructions received) shall vote the Company Stock as instructed. If voting instructions with respect to any Company Stock are not timely received by the Trustee for a particular shareholder&#146;s meeting, such Company Stock shall not be voted.
Instructions received from individual Participants, Inactive Participants, and Beneficiaries by the Trustee shall be held in the strictest confidence and shall not be divulged or released to any person, including officers or employees of the
Company.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(15)&nbsp;&nbsp;&nbsp;&nbsp; Effective January 1, 2023, Section&nbsp;6.3(a) is amended by the deletion of the
second paragraph regarding distributions of Restricted Access Company Contributions equal to or in excess of $10,000 in its entirety. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(16)&nbsp;&nbsp;&nbsp;&nbsp; Effective January&nbsp;1, 2023, Section&nbsp;7.1 of the Plan is amended and restated in its entirety to
read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;Application. </B>The provisions of this Article shall apply to the Participant&#146;s Vested Account
resulting from Contributions, including Restricted Access Company Contributions.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(17)&nbsp;&nbsp;&nbsp;&nbsp; Effective
January&nbsp;1, 2023, Article 8 of the Plan - Forms of Payment - Restricted Access Company Contributions is hereby deleted in its entirety. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">8 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(18)&nbsp;&nbsp;&nbsp;&nbsp;Effective January&nbsp;1, 2020, Sections 9.2(b)(ii)(A)
and 9.2(b)(ii)(B) of the Plan are amended and restated in their entirety to read as follows: </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:6%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">&#147;(A)&nbsp;&nbsp; If the Participant&#146;s surviving spouse is the Participant&#146;s sole Designated
Beneficiary, distributions to the surviving spouse will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, or by December&nbsp;31 of the calendar year in which the Participant would
have attained age 72, if later, except to the extent that an election is made to receive distributions in accordance with the <FONT STYLE="white-space:nowrap">10-year</FONT> rule under (e)&nbsp;below. Under the
<FONT STYLE="white-space:nowrap">10-year</FONT> rule, the Participant&#146;s entire interest will be distributed to the Designated Beneficiary by December&nbsp;31 of the calendar year containing the tenth anniversary of the Participant&#146;s death.
</P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:6%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(B) &nbsp;&nbsp;lfthe Participant&#146;s surviving spouse is not the Participant&#146;s sole Designated
Beneficiary, distributions to the Designated Beneficiary will begin by December&nbsp;31 of the calendar year immediately following the calendar year in which the Participant died, except to the extent that an election is made to receive
distributions in accordance with the <FONT STYLE="white-space:nowrap">10-year</FONT> rule under (e)&nbsp;below. Under the <FONT STYLE="white-space:nowrap">10-year</FONT> rule, the Participant&#146;s entire interest will be distributed to the
Designated Beneficiary by December&nbsp;31 of the calendar year containing the tenth anniversary of the Participant&#146;s death.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(19)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2020, Section&nbsp;9.2(d)(ii)(A) of the Plan is amended and restated in its entirety
to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:6%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">&#147;(A)&nbsp;&nbsp; <U>Participant Survived by Designated Beneficiary.</U> If the
Participant dies before the date distributions begin and there is a Designated Beneficiary, the minimum amount that will be distributed for each Distribution Calendar Year after the year of the Participant&#146;s death is the quotient obtained by
dividing the Participant&#146;s Account Balance by the remaining Life Expectancy of the Participant&#146;s Designated Beneficiary, determined as provided in (d)(i) above, except to the extent that an election is made to receive distributions in
accordance with the <FONT STYLE="white-space:nowrap">10-year</FONT> rule under (e)&nbsp;below. Under the <FONT STYLE="white-space:nowrap">10-year</FONT> rule, the Participant&#146;s entire interest will be distributed to the Designated Beneficiary
by December&nbsp;31 of the calendar year containing the tenth anniversary of the Participant&#146;s death.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(20)&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2020, Section&nbsp;9.2(e) of the Plan is amended and restated in its entirety to read
as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:6%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">&#147;(e) &nbsp;&nbsp;<U>Election of <FONT STYLE="white-space:nowrap">10-year</FONT> Rule</U>.
Participants or Beneficiaries may elect on an individual basis whether the <FONT STYLE="white-space:nowrap">10-year</FONT> rule in (b)(ii) and (d)(ii) above applies to distributions after the death of a Participant who has a Designated Beneficiary.
The election must be made no later than the earlier of September&nbsp;30 of the calendar year in which the distribution would be required to begin under (b)(ii) above if no such election is made, or by September&nbsp;30 of the calendar year which
contains the tenth anniversary of the Participant&#146;s (or, if applicable, surviving spouse&#146;s) death.&#148; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">9 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(21)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2020, new Section&nbsp;9.3 of
the Plan is added at the end of Article 9 to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify"><B>&#147;9.3&nbsp;&nbsp;&nbsp;&nbsp;Waiver of Required Minimum
Distributions in 2020 </B></P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:6%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">Notwithstanding anything in the Plan to the contrary, a Participant or designated
beneficiary who would have been required to receive a required minimum distribution for 2020 but for the enactment of Code Section&nbsp;401(a)(9)(1) will not receive those distributions for 2020 unless the Participant or designated beneficiary
chooses to receive such distributions. For purposes of this Article 9, 2020 will not be counted when determining the fifth anniversary of the Participant&#146;s death. Any required minimum distribution received for the 2020 calendar year may be
rolled over to an Eligible Retirement Plan within the time period permitted by law.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(22)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022, Sections 11.l(a) and (b)&nbsp;ofthe Plan are hereby amended and restated
in their entirety to read as follows: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; text-indent:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">&#147;(a)&nbsp;&nbsp; The Plan shall be administered by the Plan Sponsor
and some functions of the Plan Sponsor may be delegated to the Administrative Committee. The Board shall establish the Administrative Committee and designate three members of the Administrative Committee as identified by their title. </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:14%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(b)&nbsp;&nbsp; In performing its administrative functions, the Administrative Committee shall act pursuant to authority delegated by
the Plan Sponsor pursuant to the Administrative Committee Charter.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(23)&nbsp;&nbsp;&nbsp;&nbsp; Section&nbsp;11.l(c)(i) of
the Plan is amended by the addition of the end thereof: </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL">&#147;The Company, by action of its Board of Directors, may appoint additional named
fiduciaries of the Plan, including the Independent Fiduciary.&#148; </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; margin-left:7%; font-size:10.5pt; font-family:ARIAL" ALIGN="justify">(24)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective January 1, 2022,
Section&nbsp;11.5 of the Plan is hereby amended by changing references to the &#147;Committee&#148; to the &#147;Administrative Committee.&#148; </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; text-indent:7%; font-size:10.5pt; font-family:ARIAL">IN WITNESS WHEREOF, this Fifth Amendment to the Plan is to be executed this 16th <U>day</U> of November, 2022, but unless provided otherwise is
effective as of January 1, 2022. </P> <P STYLE="font-size:14pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">COOPER TIRE&nbsp;&amp; RUBBER COMPANY</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P></TD></TR>
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<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">By:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt"><U>&nbsp;&nbsp;/s/ Christina L. Zamarro&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt">Title:&nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P ALIGN="justify" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:ARIAL; font-size:10.5pt"><U>Vice President&nbsp;&amp; Treasurer&nbsp;&nbsp;&nbsp;</U></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>17
<FILENAME>d465252dexfilingfees.htm
<DESCRIPTION>EX-FILING FEES
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>EXHIBIT 107 </B></P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Calculation of Filing Fee Table </B></P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Form <FONT STYLE="white-space:nowrap">S-8</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Form Type) </P> <P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>THE GOODYEAR
TIRE&nbsp;&amp; RUBBER COMPANY </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Exact Name of Registrant as Specified in its Charter) </P>
<P STYLE="margin-top:14pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Table 1: Newly Registered Securities </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD HEIGHT="4" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:7pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Security&nbsp;&nbsp;&nbsp;</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Type&nbsp;&nbsp;&nbsp;</B></P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;"><B>Security&nbsp;Class&nbsp;Title</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Fee</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Calculation</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Rule</B></P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Amount</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Registered<SUP STYLE="font-size:75%; vertical-align:top">(1)</SUP></B></P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Proposed</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Maximum</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Offering&nbsp;Price</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Per&nbsp;Unit</B></P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Maximum</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Aggregate&nbsp;Offering</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Price</B></P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;"><B>Fee Rate</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:2pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Amount&nbsp;of</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center"><B>Registration&nbsp;Fee</B></P></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="4" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="middle" ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">Equity&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" ALIGN="center" STYLE="padding-bottom:3pt ;"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-right:0.50em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Common Stock, without par value, reserved for issuance
pursuant to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay)</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">Other<SUP STYLE="font-size:75%; vertical-align:top">(2)</SUP></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">240,000</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">$10.95<SUP STYLE="font-size:75%; vertical-align:top">(2)</SUP></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">$2,628,000<SUP STYLE="font-size:75%; vertical-align:top">(2)</SUP></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">$110.20</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">per</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">$1,000,000</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$289.61</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="middle" ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">Equity&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" ALIGN="center" STYLE="padding-bottom:3pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-right:0.50em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Common Stock, without par value, reserved for</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-right:0.50em; font-size:10pt; font-family:Times New Roman" ALIGN="center">issuance pursuant to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan
(Texarkana)</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">Other<SUP STYLE="font-size:75%; vertical-align:top">(2)</SUP></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">360,000</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">$10.95<SUP STYLE="font-size:75%; vertical-align:top">(2)</SUP></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">$3,942,000<SUP STYLE="font-size:75%; vertical-align:top">(2)</SUP></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">$110.20</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">per</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">$1,000,000</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$434.41</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="7" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="middle" COLSPAN="7" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt"><B>Total Offering Amounts</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;">$6,570,000</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$724.02</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="7" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="middle" COLSPAN="7" ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt"><B>Total Fee Offsets</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$0.00</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="4" COLSPAN="7" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="4" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="middle" COLSPAN="7" ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-left:8pt"><B>Net Fee Due</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="middle" NOWRAP ALIGN="center" STYLE="padding-bottom:3pt ;BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-right:2pt">$724.02</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Amount to be registered consists of an aggregate of 600,000 shares of Common Stock, without par value, of The
Goodyear Tire&nbsp;&amp; Rubber Company which may be issued or sold pursuant to the Cooper Tire&nbsp;&amp; Rubber Company <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Findlay) and the Cooper Tire&nbsp;&amp; Rubber Company <FONT
STYLE="white-space:nowrap">Pre-Tax</FONT> Savings Plan (Texarkana). Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), this registration statement also covers an indeterminate number of shares of
Common Stock that may be offered or issued as a result of any adjustment to prevent dilution by reason of any stock dividend, stock split, recapitalization or other similar transaction. In addition, pursuant to Rule 416(c) under the Securities Act,
this registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plans described herein. </P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Estimated in accordance with paragraphs (c)&nbsp;and (h) of Rule 457 under the Securities Act, solely for
purposes of calculating the registration fee. The fee with respect to the shares registered herein is based on the average of the high and low sale prices of a share of Common Stock as reported on the Nasdaq Stock Market LLC on February&nbsp;13,
2023. </P></TD></TR></TABLE>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
