<SEC-DOCUMENT>0001999371-25-009902.txt : 20250725
<SEC-HEADER>0001999371-25-009902.hdr.sgml : 20250725
<ACCEPTANCE-DATETIME>20250725172610
ACCESSION NUMBER:		0001999371-25-009902
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		18
FILED AS OF DATE:		20250725
DATE AS OF CHANGE:		20250725
EFFECTIVENESS DATE:		20250725

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOMPKINS FINANCIAL CORP
		CENTRAL INDEX KEY:			0001005817
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		EIN:				161482357
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-288979
		FILM NUMBER:		251152476

	BUSINESS ADDRESS:	
		STREET 1:		118 E SENECA STREET
		STREET 2:		P.O. BOX 460
		CITY:			ITHACA
		STATE:			NY
		ZIP:			14850
		BUSINESS PHONE:		607-274-2078

	MAIL ADDRESS:	
		STREET 1:		118 E. SENECA STREET
		STREET 2:		PO BOX 460
		CITY:			ITHACA
		STATE:			NY
		ZIP:			14850

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOMPKINS TRUSTCO INC
		DATE OF NAME CHANGE:	19990512

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOMPKINS COUNTY TRUSTCO INC
		DATE OF NAME CHANGE:	19960117
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tmp_s8-072525.htm
<DESCRIPTION>FORM S-8
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
                                         filed with the Securities and Exchange Commission on July 25, 2025</FONT><FONT STYLE="font-size: 10pt"><BR>
                                         <FONT STYLE="font-family: Times New Roman, Times, Serif">SEC Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>UNITED
STATES</B></FONT><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B></FONT><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Washington, D.C. 20549</B></FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>FORM
S-8</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>REGISTRATION
STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 24pt"><B>TOMPKINS
FINANCIAL CORPORATION</B></FONT><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NEW
YORK</B></FONT><FONT STYLE="font-size: 10pt"><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif">(State or other jurisdiction of incorporation or organization)</FONT></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>16-1482357</B></FONT><FONT STYLE="font-size: 10pt"><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif">(I.R.S. Employer Identification No.)</FONT></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>118
E. Seneca Street, P.O. Box 460</B></FONT><FONT STYLE="font-size: 10pt"><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Ithaca, New York 14851</B></FONT><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif">(Address of Principal Executive Offices) (Zip Code)</FONT></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TOMPKINS
RETIREMENT SAVINGS PLAN</B></FONT><FONT STYLE="font-size: 10pt"><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif">(Full title of the plan)</FONT></FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Matthew
    D. Tomazin</B></FONT><FONT STYLE="font-size: 10pt"><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Executive Vice President, Chief Financial Officer</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>and Treasurer</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Tompkins Financial Corporation</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>P.O. Box 460</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Ithaca, New York 14851</B></FONT></FONT></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>with
    a copy to:</B></FONT><FONT STYLE="font-size: 10pt"><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Alyssa Hochberg Fontaine</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Executive Vice President, General Counsel, Chief Risk Officer
    and Secretary</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Tompkins Financial Corporation</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>P.O. Box 460</B></FONT><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Ithaca, New York 14851</B></FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name
and address of agent for service)</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(607)
274-7685</B></FONT><FONT STYLE="font-size: 10pt"><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif">(Telephone number, including area code, of agent for service)</FONT></FONT></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 35%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer</FONT></TD>
    <TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
    <TD STYLE="width: 35%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer</FONT></TD>
    <TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
    filer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
    reporting company</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    Growth Company</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
&#9744;</FONT></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tompkins
Financial Corporation (the &ldquo;Company&rdquo;) is filing this Registration Statement on Form S-8 to register 100,000 shares
of the Company&rsquo;s Common Stock, par value $0.10 per share (the &ldquo;Common Stock&rdquo;), pursuant to the Tompkins Retirement
Savings Plan (the &ldquo;Plan&rdquo;). Participants in the Plan may direct that certain portions of their salary deferrals and
Company contributions be allocated to the purchase of Common Stock. These shares of Common Stock may be issued by the Company
or purchased by Delaware Charter Guarantee &amp; Trust Company d/b/a Principal Trust Company, as the Plan&rsquo;s trustee, on
the open market for the benefit of and for credit to the accounts of participants in the Plan. The Company is also registering
hereby an indeterminate amount of participation interests in the Plan.</FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         documents containing the information specified in Part I of Form S-8 will be sent or
                                         given to participants in the Tompkins Retirement Savings Plan (the &ldquo;Plan&rdquo;)
                                         of Tompkins Financial Corporation (the &ldquo;Company&rdquo;) as specified by Rule 428(b)(1)
                                         under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). Such
                                         documents need not be filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
                                         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 this Form
                                         S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a)
                                         of the Securities Act.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
                                         written or oral request, the Company will provide, without charge, the documents incorporated
                                         by reference in Item 3 of Part II of this Registration Statement. The documents are incorporated
                                         by reference in the Section 10(a) prospectus. We will also provide, without charge, upon
                                         written or oral request, other documents required to be delivered to participants pursuant
                                         to Rule 428(b). Requests for the above-mentioned information should be directed to our
                                         Corporate Secretary at the Company&rsquo;s address and telephone number on the cover
                                         of this Registration Statement.</FONT></TD></TR></TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following documents are incorporated by reference in this Registration Statement (except that the Company is not incorporating
by reference any information furnished under Item 2.02 or 7.01 of any Current Report on Form 8-K listed below, or any exhibits
referenced in such Items, unless otherwise expressly indicated in the Form 8-K):</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2024,
                                         filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1005817/000100581725000006/tmp-20241231.htm">February 28, 2025</A>, and, with respect to Part III thereof,
                                         as updated by the information contained in our definitive Proxy Statement on Schedule
                                         14A, filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1005817/000114036125011606/ny20040915x1_def14a.htm">April 1, 2025</A>.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tompkins
                                         Retirement Savings Plan&rsquo;s Annual Report on Form 11-K for the fiscal year ended
                                         December 31, 2024, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1005817/000100581725000014/sec11k-2024rsp.htm">June 26, 2025</A>.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, filed
                                         with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1005817/000100581725000011/tmp-20250331.htm" STYLE="-sec-extract: exhibit">May 6, 2025</A>.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         Company&rsquo;s Current Reports on Form 8-K, filed (not furnished) with the Commission
                                         on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1005817/000100581725000002/tmp-20250131.htm">January 31, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1005817/000100581725000008/tmp-20250424.htm" STYLE="-sec-extract: exhibit">April 25, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1005817/000199937125004773/tmp_8k-042525.htm" STYLE="-sec-extract: exhibit">April 25, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1005817/000199937125006046/tmp_8k-051325.htm">May 14, 2025</A>, and <a href="https://www.sec.gov/Archives/edgar/data/1005817/000100581725000016/tmp-20250724.htm">July 25, 2025</a>.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
<TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         description of the Common Stock of the Company contained in the Company&rsquo;s Registration
                                         Statement on Form 8-A (No. 1-12709) filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1005817/0000950130-97-000356.txt">January 30, 1997</A>, including
                                         any amendment(s) or report(s) filed for the purpose of updating such description, including
                                         Exhibit 4.2 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended
                                         December 31, 2019, as filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1005817/000100581720000005/exhibit42-12312019.htm" STYLE="-sec-extract: exhibit">March 2, 2020</A>.</FONT></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
all documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act
of 1934 (the &ldquo;Exchange Act&rdquo;), prior to the filing of a post-effective amendment to this Registration Statement which
indicates that all of the shares of common stock offered have been sold or which deregisters all securities then remaining unsold,
shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing
of such documents; provided, however, that no information furnished under Item 2.02 or 7.01 of any Current Report on Form 8-K,
or any exhibit referenced in such Items, are incorporated by reference in this Registration Statement, unless otherwise expressly
indicated in the Form 8-K. Any statement contained in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained
herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies
or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.</FONT></P>

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

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alyssa
Hochberg Fontaine, Executive Vice President, General Counsel, Chief Risk Officer and Secretary of the Company, has rendered an
opinion regarding the legality of the shares of the Company&rsquo;s common stock being offered pursuant to the Plan. Ms. Fontaine
owns, or has the right to acquire, shares of the Company&rsquo;s common stock representing less than 0.1% of the Company&rsquo;s
total issued and outstanding common stock. Further, as a participant in the Plan, Ms. Fontaine has a right to acquire shares of
the Company&rsquo;s common stock being registered hereunder, upon the same terms and conditions as Plan participants generally.</FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
722 of the New York Business Corporation Law (the &ldquo;BCL&rdquo;) empowers a New York corporation to indemnify any person who
is, or is threatened to be, made party to any action or proceeding (other than one by or in the right of the corporation to procure
a judgment in its favor), whether civil or criminal, by reason of the fact that such person (or such person&rsquo;s testator or
intestate), was an officer or director of such corporation, or served at the request of such corporation as a director, officer,
employee, agent, or in any other capacity, of another corporation or enterprise. The indemnity may include judgments, fines, amounts
paid in settlement and reasonable expenses, including attorneys&rsquo; fees actually and necessarily incurred by such person as
a result of such action or proceeding, or any appeal therein, provided that such officer or director acted, in good faith, for
a purpose that they reasonably believed to be in or, in the case of service for another corporation or enterprise, not opposed
to, the best interests of the corporation and, for criminal actions or proceedings, in addition, had no reasonable cause to believe
their conduct was unlawful. Additionally, a New York corporation may indemnify any officer or director against amounts paid in
settlement and reasonable expenses, including attorneys&rsquo; fees, under the same conditions as those described above in connection
with an action by or in the right of the corporation to procure a judgment in its favor, except that no indemnification in connection
with such action or proceeding is permitted in respect of (1) a threatened action, or a pending action which is settled or otherwise
disposed of, or (2) any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation,
unless and only to the extent such indemnification is judicially approved.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with Section 402(b) of the BCL, the Amended and Restated Certificate of Incorporation of the Company contains a provision
to limit the personal liability of directors of the Company to the fullest extent permitted under the BCL; provided, however,
that such provision does not limit a director&rsquo;s liability for acts or omissions committed in bad faith or that involved
intentional misconduct or a knowing violation of law, from which a director personally gained a financial profit or other advantage
to which they were not legally entitled, or that violated Section 719 of the BCL. The effect of this provision is to eliminate,
subject to the above limitations, the personal liability of directors to the Company and its shareholders for monetary damages
for actions involving a breach of their fiduciary duty of care, including any actions involving gross negligence.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&rsquo;s Second Amended and Restated Bylaws provide, in effect, that it will indemnify each of its current and former directors
and officers (or such person&rsquo;s testator or intestate), in connection with any threatened, pending or completed action or
proceeding and any appeal thereof, whether civil, criminal, governmental, administrative or investigative, to the fullest extent
permitted by the BCL. Indemnification related to actions or proceedings initiated by an officer or director may only be provided
if the action or proceeding was authorized by the Board of Directors.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
permitted by the BCL, the Company has purchased insurance policies which provide coverage for its directors and officers with
respect to certain situations where the Company cannot directly indemnify such directors or officers.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
7. Exemption From Registration Claimed.</B></FONT></P>

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

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

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

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<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
    8.</B></FONT></TD>
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><B>Exhibits.</B></TD></TR>
</TABLE>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following exhibits are filed with this Registration Statement:</FONT></P>

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



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="vertical-align: top; width: 4%; padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 10%; border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-left: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit</FONT><FONT STYLE="font-size: 10pt"><BR>
    <FONT STYLE="font-family: Times New Roman, Times, Serif">Number</FONT></FONT></TD>
    <TD STYLE="vertical-align: top; width: 3%; padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 83%; border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title
    of Exhibit</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1005817/000101905608001017/ex3_i.htm" STYLE="-sec-extract: exhibit">4.1</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1005817/000101905608001017/ex3_i.htm" STYLE="-sec-extract: exhibit">Amended and Restated Certificate of Incorporation of the Company, incorporated herein by reference to Exhibit 3(i) to the Company&rsquo;s Form 10-Q, filed with the Commission on August 11, 2008</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1005817/000101905611000117/ex3_1.htm" STYLE="-sec-extract: exhibit">4.2</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1005817/000101905611000117/ex3_1.htm" STYLE="-sec-extract: exhibit">Second Amended and Restated Bylaws of the Company, incorporated herein by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Commission on January 31, 2011</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Form
    of Specimen Common Stock Certificate of the Company, incorporated herein by reference to Exhibit 4 to the Company&rsquo;s
    Registration Statement on Form 8-A (No. 0-27514), filed with the Commission on December 29, 1995</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1005817/000100581720000005/exhibit42-12312019.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1005817/000100581720000005/exhibit42-12312019.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Description
    of Securities Registered Under Section 12 of the Securities Exchange Act of 1934, incorporated herein by reference to Exhibit
    4.2 to the Company&rsquo;s Annual Report on Form 10-K, filed with the Commission on March 2, 2020</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><A HREF="ex-5.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex-5.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
    of Alyssa Hochberg Fontaine</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex23-1.htm">23.1</a></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex23-1.htm">Consent of KPMG LLP</a></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><A HREF="ex-5.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex-5.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Alyssa Hochberg Fontaine (contained in the opinion filed as Exhibit 5 to this Registration Statement)</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#poa">24</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#poa">Power of Attorney (included on the signature page)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><A HREF="ex99-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99</FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex99-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tompkins
    Retirement Savings Plan</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 10pt; font: 10pt Times New Roman, Times, Serif"><A HREF="ex-107.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></A></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex-107.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing
    Fee Table</FONT></A></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
lieu of the opinion of counsel or determination letter contemplated by Item 601(b)(5)(ii) of Regulation S-K, the Company hereby
undertakes that it has submitted the Plan and any amendments thereto to the Internal Revenue Service (&ldquo;IRS&rdquo;) in a
timely manner and has made all changes required by the IRS in order to qualify the Plan under Section 401 of the Internal Revenue
Code of 1986, as amended.</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
    9.</B></FONT></TD>
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Undertakings.</B></FONT></TD></TR>
</TABLE>


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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company hereby undertakes:</FONT></TD>
</TR></TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 &ldquo;Calculation of Filing Fee Tables&rdquo; or &ldquo;Calculation of Registration Fee&rdquo; table,
as applicable, in the effective registration statement.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>provided,
however, </I>that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if 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 Company pursuant to Section
13 or Section 15(d) of the Exchange Act that are incorporated by reference in this registration statement.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial <I>bona fide </I>offering thereof.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company&rsquo;s
annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration
Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling
persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of
the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Company of
expenses incurred or paid by a director, officer or controlling person of the Company 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 Company 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 Act and
will be governed by the final adjudication of such issue.</FONT></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
Company.</I> 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 S-8 and has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City of Ithaca, state of New York, on this 25th day
of July, 2025.</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOMPKINS
    FINANCIAL CORPORATION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 35%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Stephen S. Romaine</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stephen
    S. Romaine</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
    and Chief Executive Officer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
Plan.</I> Pursuant to the requirements of the Securities Act of 1933, the Administrator of the Tompkins Retirement Savings Plan
has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Ithaca, state of New York, on this 25th day of July, 2025.</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOMPKINS
    RETIREMENT SAVINGS PLAN</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 35%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The Retirement Plan Management Committee</FONT><FONT STYLE="font-size: 10pt"><BR> <FONT STYLE="font-family: Times New Roman, Times, Serif">of Tompkins Financial Corporation,</FONT><BR> <FONT STYLE="font-family: Times New Roman, Times, Serif">Plan Administrator</FONT></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Matthew D. Tomazin</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Matthew
    D. Tomazin</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Committee
    Member</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="poa"></A>POWER
OF ATTORNEY</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">KNOW
ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints, jointly and severally,
Stephen S. Romaine and Matthew D. Tomazin and each of them, as his true and lawful attorneys-in-fact and agents, each with full
power of substitution, for him, and in his name, place and stead, and in any and all capacities, to sign any and all amendments
(including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits thereto
and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents, and each of them, full power and authority to do and perform each and every act and thing requisite or necessary to
be done as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, or any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Exchange Act of 1933, this Registration Statement and Power of Attorney have been signed
below by the following persons in the capacities and on the dates indicated:</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><B>Name</B></FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><B>Capacity</B></FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; width: 35%; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Daniel J. Fessenden</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif; width: 5%">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif; width: 40%"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Chair, Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif; width: 20%"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Daniel J. Fessenden</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Stephen S. Romaine</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">President &amp; Chief Executive Officer, Director</FONT><BR>
<FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Stephen S. Romaine</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Matthew D. Tomazin</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Executive Vice President, Chief Financial Officer &amp; Treasurer (Principal Financial Officer)</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Matthew D. Tomazin</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ David Kershaw</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Senior Vice President, Chief Accounting Officer (Principal Accounting Officer)</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">David Kershaw</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Nancy E. Catarisano</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Nancy E. Catarisano</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Janet M. Coletti</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Janet M. Coletti</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Heidi M. Davidson</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Heidi M. Davidson</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Helen Eaton</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Helen Eaton</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Patricia A. Johnson</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Patricia A. Johnson</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Angela B. Lee</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Angela B. Lee</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ John D. McClurg</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">John D. McClurg</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Ita M. Rahilly</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Ita M. Rahilly</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Calibri,sans-serif; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">/s/ Michael H. Spain</FONT></TD>
    <TD STYLE="font-family: Calibri,sans-serif">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Director</FONT></TD>
    <TD ROWSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt"><U>July 25, 2025</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-family: Calibri,sans-serif"><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">Michael H. Spain</FONT></TD></TR>
</TABLE>


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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex-5.htm
<DESCRIPTION>OPINION OF ALYSSA HOCHBERG FONTAINE
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><A HREF="tmp_s8-072525.htm">TOMPKINS FINANCIAL CORPORATION S-8</A></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>EXHIBIT 5</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 25, 2025</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">118 E. Seneca Street, P.O. Box 460&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ithaca, New York&nbsp;14851&nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">I am Executive Vice President, General Counsel,
Chief Risk Officer and Secretary of Tompkins Financial Corporation, a New York corporation&nbsp;(the &ldquo;Company&rdquo;), and
I have acted as counsel to the Company in connection with the filing of the Company&rsquo;s registration statement on Form S-8
with the Securities and Exchange Commission (&ldquo;SEC&rdquo;) on or about July 25, 2025 (the &ldquo;Registration Statement&rdquo;),
under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).&nbsp;&nbsp;The Registration Statement is being
filed in connection with the Company&rsquo;s offer and sale from time to time of up to 100,000 shares of the Common Stock of the
Company, par value $.10 per share (the &ldquo;Shares&rdquo;), through the Company&rsquo;s Retirement Savings Plan (the &ldquo;Plan&rdquo;).&nbsp;&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In rendering this opinion, I have examined
such corporate records and other documents, including the Amended and Restated Certificate of Incorporation of the Company, the&nbsp;Second
Amended and Restated By-Laws&nbsp;of the Company, and minutes of meetings and resolutions of the Board of Directors of the Company,
and have reviewed such matters of law as I have deemed necessary for this opinion.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Based upon the foregoing, I am of the opinion
that, when the Shares shall have been issued and sold on the terms contemplated by the Plan, the Shares will be validly issued,
fully paid and non-assessable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">I express no opinion as to the applicability
of, compliance with, or effect of the laws of any state, or as to any matter subject to such laws, other than the laws of the State
of New York.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">I consent to the
filing of this opinion as an exhibit to the Registration Statement and to being named under the heading &ldquo;Legal Matters&rdquo;
in the Registration Statement. In giving this consent, I do not thereby admit that I am in the category of persons whose consent
is required under Section 7 of the Securities Act or the rules and regulations of the SEC promulgated thereunder.</P>

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

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

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    <TD STYLE="width: 55%">&nbsp;</TD>
    <TD STYLE="width: 45%">Very truly
yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Alyssa Hochberg Fontaine</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Alyssa Hochberg
Fontaine&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Executive
Vice President, General Counsel,&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Chief Risk
Officer and Secretary&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Tompkins Financial
Corporation</P>
</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.htm
<DESCRIPTION>CONSENT OF KPMG LLP
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<p style="margin: 0">&#160;</p>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><A HREF="tmp_s8-072525.htm">TOMPKINS FINANCIAL CORPORATION S-8</A></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXHIBIT 23.1</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top; text-align: left">
    <td style="width: 25%">&nbsp;<img src="kpmg_logo.jpg"></td>
    <td style="width: 50%">&nbsp;</td>
    <td style="width: 25%">&nbsp;</td></tr>
  <tr style="vertical-align: top; text-align: left">
    <td>&nbsp;</td>
    <td style="text-align: left; vertical-align: bottom">
        <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><font style="font-weight: normal">KPMG LLP</font></p>
        <p style="margin: 0; font: 10pt Arial, Helvetica, Sans-Serif">677 Washington Boulevard</p>
        <p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Stamford, CT 06901</p> </td>
    <td>&nbsp;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&nbsp;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&nbsp;</b></font></P>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></font></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"><b>Consent of Independent Registered Public Accounting Firm</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 10pt"><font style="font-weight: normal">We consent to the use of our reports dated February 28, 2025, with respect to the consolidated financial statements of Tompkins Financial Corporation, and the effectiveness of internal control over financial reporting, incorporated herein by reference.</font></p>

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  <td style="width: 55%">&nbsp;</td>
  <td style="width: 45%">/s/ KPMG LLP</td></tr>
</table>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"></p>

<p style="text-indent: 0; font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><font style="font-weight: normal">Stamford, Connecticut</font></p>

<p style="text-indent: 0; font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><font style="font-weight: normal">July 25, 2025</font></p>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>4
<FILENAME>ex99-1.htm
<DESCRIPTION>TOMPKINS RETIREMENT SAVINGS PLAN
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><A HREF="tmp_s8-072525.htm">TOMPKINS FINANCIAL CORPORATION S-8</A></P>
<P STYLE="margin-top: 0; font: 10pt Arial, Helvetica, Sans-Serif; margin-bottom: 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Exhibit
99.1</B></FONT></P>

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FINANCIAL GROUP <BR>
ESOP/KSOP PRE-APPROVED PLAN</B></FONT></P>

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of Contents</B></FONT></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 95%; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    1</B></FONT></TD>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-
    1 -</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Plan
    Elections</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-
    1 -</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.01 &ndash; New, Restated or Amended Plan</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    1 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.02 &ndash; Employer</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    1 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.03 &ndash; Plan Name and Plan Number</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    1 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.04 &ndash; Effective Date</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    1 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.05 &ndash; Yearly Date</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    1 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.06 &ndash; Fiscal Year</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    1 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.07 &ndash; Named Fiduciary</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    1 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.08 &ndash; Plan Administrator</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    2 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.09 &ndash; Predecessor Employer and Prior Employer</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    2 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.10 &ndash; Eligibility and Participation</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    2 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.11 &ndash; Entry Service Crediting</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    3 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.12 &ndash; Highly Compensated Employee and Testing Methods</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    4 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.13 &ndash; Compensation</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    4 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.14 &ndash; Elective Deferral Contributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    6 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.15 &ndash; 401(k) Safe Harbor Contributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    7 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.16 &ndash; QACA Safe Harbor Contributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    7 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.17 &ndash; Matching Contributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    7 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.18 &ndash; Other Employer Contributions and Forfeitures</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    8 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.19 &ndash; Net Profit and Contribution Requirements</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-
    9 -</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.20 &ndash; Contribution Modifications</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-10-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.21 &ndash; Voluntary Contributions, Rollover Contributions and In-Plan Roth Rollovers</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-11-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.22 &ndash; Investments</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-11-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.23 &ndash; Vesting Percentage</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-13-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.24 &ndash; Vesting Service</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-13-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.25 &ndash; Withdrawal Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-14-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.26 &ndash; Retirement and the Start of Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-14-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.27 &ndash; Forms of Distribution for Retirement Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-15-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.28 &ndash; Adopting Employers</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-15-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    1.29 &ndash; Merger or Spin-Off</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-15-</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 95%; text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    2</B></FONT></TD>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-16-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Definitions</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-16-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    2.01 &ndash; Definitions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-16-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    3</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-32-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Participation</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-32-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    3.01 &ndash; Active Participant</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-32-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    3.02 &ndash; Inactive Participant</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-32-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    3.03 &ndash; Cessation of Participation</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-33-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    3.04 &ndash; Adopting Employers (Single Plan)</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-33-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    4</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-34-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Contributions</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-34-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.01 &ndash; Employer Contributions.</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-34-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.02 &ndash; Voluntary Contributions By Participants</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-36-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.03 &ndash; Rollover Contributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-36-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.04 &ndash; In-Plan Roth Rollovers</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-37-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.05 &ndash; Forfeitures</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-38-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.06 &ndash; Allocation</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-39-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.07 &ndash; Contribution Limitation</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-39-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.08 &ndash; Excess Amounts</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-44-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.09 &ndash; 401(k) Safe Harbor Provisions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-52-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.10 &ndash; Eligible Automatic Contribution Arrangement (EACA) Provisions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-52-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.11 &ndash; Qualified Automatic Contribution Arrangement (QACA) Provisions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-52-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.12 &ndash; Prohibited Allocation of Securities in an S Corporation</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-52-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    4.13 &ndash; Securities Acquired in a Sale Under Code &sect;1042</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-55-</FONT></TD></TR>
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    <TD STYLE="width: 95%; text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    5</B></FONT></TD>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-56-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Investment
    of Contributions</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-56-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.01 &ndash; Investment and Timing of Contributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-56-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.02 &ndash; Investment in Employer Stock</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-57-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.03 &ndash; Income on Employer Stock</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-57-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.04 &ndash; Diversification Requirements</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-58-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.05 &ndash; Buy/Sell Window</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-60-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.06 &ndash; Voting and Tender Rights</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-60-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.07 &ndash; Voting and Tender of Self-Directed Brokerage Accounts</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-61-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.08 &ndash; Life Insurance</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-61-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    5.09 &ndash; Exempt Loans</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-62-</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 95%; text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    6</B></FONT></TD>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-64-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Benefits</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-64-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.01 &ndash; Retirement Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-64-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.02 &ndash; Death Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-64-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.03 &ndash; Vested Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-64-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.04 &ndash; When Benefits Start</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-64-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.05 &ndash; Withdrawal Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-66-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.06 &ndash; Loans to Participants</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-67-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.07 &ndash; Distributions Under Qualified Domestic Relations Orders</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-70-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    6.08 &ndash; Conversion of Inactive Participants&rsquo; Employer Stock Accounts</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-70-</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 95%; text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    7</B></FONT></TD>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-71-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Distribution
    of Benefits</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-71-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    7.01 &ndash; Distribution from the ESOP Portion of the Plan</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-71-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    7.02 &ndash; Distribution from the Non-ESOP Portion of the Plan Providing Life Annuities</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-74-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    7.03 &ndash; Distribution from the Non-ESOP Portion of the Plan Not Providing Life Annuities</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-80-</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 95%; text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    8</B></FONT></TD>
    <TD STYLE="width: 5%; text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-83-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Required
    Minimum Distributions</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-83-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    8.01 &ndash; Application</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-83-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    8.02 &ndash; Definitions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-83-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    8.03 &ndash; Required Minimum Distributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-84-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    9</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-87-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Termination
    of the Plan</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-87-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    10</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-88-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Administration
    of the Plan</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-88-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.01 &ndash; Administration</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-88-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.02 &ndash; Expenses</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-88-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.03 &ndash; Records</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-89-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.04 &ndash; Information Available</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-89-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.05 &ndash; Claim Procedures</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-89-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.06 &ndash; Delegation of Authority</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-92-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.07 &ndash; Exercise of Discretionary Authority</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-92-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    10.08 &ndash; Transaction Processing</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-92-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    11</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-94-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>General
    Provisions</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-94-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.01 &ndash; Amendments</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-94-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.02 &ndash; Direct Rollovers</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-96-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.03 &ndash; Mergers and Direct Transfers</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-96-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.04 &ndash; Provisions Relating to the Insurer and Other Parties</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-97-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.05 &ndash; Employment Status</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-97-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.06 &ndash; Rights to Plan Assets</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-98-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.07 &ndash; Small Amounts</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-98-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.08 &ndash; Beneficiary</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-98-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.09 &ndash; Nonalienation of Benefits</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-99-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.10 &ndash; Construction</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-99-</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="margin-top: 0; margin-bottom: 0; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 94%; font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.11 &ndash; Legal Actions</FONT></TD>
    <TD STYLE="width: 6%; text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-99-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.12 &ndash; Word Usage</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-99-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.13 &ndash; Change in Service Method</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-99-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.14 &ndash; Military Service</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-101-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.15 &ndash; Qualification of Plan</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-101-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    11.16 &ndash; Unclaimed Property</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-101-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    12</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-103-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Top-Heavy
    Plan Requirements</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-103-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    12.01 &ndash; Application</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-103-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    12.02 &ndash; Definitions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-103-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    12.03 &ndash; Modification of Vesting Requirements</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-105-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
    12.04 &ndash; Modification of Contributions</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">-105-</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0.2in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
    13</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-106-</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-left: 0in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Execution
    Provisions</B></FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>-106-</B></FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Tompkins</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Retirement
Savings Plan</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Introduction</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
provisions of this Plan apply as of the Effective Date or such later date as may be specified in the Plan or in any attached addendums.
This Plan is an ESOP that includes a cash or deferred arrangement under Code &sect;401(k). The Employer&rsquo;s retirement plan
is set out in this document and any amendments to this document. The Plan also includes one or more Trust Agreements and any amendments
to these agreements.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Words
and phrases defined in Section 2.01 shall have that defined meaning when used in this Plan, unless the context clearly indicates
otherwise. These words and phrases have initial capital letters to aid in identifying them as defined terms. References to &ldquo;Section&rdquo;
are references to the provisions set forth in Article 1 through Article 12 of this document. Some of the defined terms and phrases
in Section 2.01 and some of the provisions contained in the following articles do not apply to the Plan. The provisions set forth
in Plan Elections shall determine whether or not the terms and provisions apply.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
1</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Plan
Elections</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
1.01 &ndash; New, Restated or Amended Plan</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">This
Plan constitutes Amendment No. 3 to the Plan. It replaces all prior amendments to the Plan with the exception of any interim amendment
and any model amendment that have not been incorporated into this Amendment No. 3. Such interim amendments or model amendments
will continue to apply to this Plan until such provisions are either integrated into the Plan or are superseded by another amendment.
Except as provided elsewhere in the Plan, the provisions of this Amendment No. 3 are effective on July 1, 2024.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.02 &ndash; Employer</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Employer is Tompkins Financial Corporation. The Employer is a C Corporation.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.03 &ndash; Plan Name and Plan Number</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">The
Plan Name is Tompkins Retirement Savings Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">The
Plan Number is 002.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.04 &ndash; Effective Date</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">The
Plan&rsquo;s original Effective Date is January 1, 1984.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.05 &ndash; Yearly Date</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">The
Yearly Date is the first day of each Plan Year. The Yearly Date is January 1, 1984 and the same day of each following year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.06 &ndash; Fiscal Year</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">The
Fiscal Year is the Employer&rsquo;s taxable year and ends on December 31st.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.07 &ndash; Named Fiduciary</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">The Retirement Plan Management Committee (&ldquo;RPMC&rdquo;) is the Named Fiduciary.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 5; Options: NewSection; Value: 1 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Red">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.08 &ndash; Plan Administrator</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">The
RPMC is the Plan Administrator. The Plan Administrator&rsquo;s address is 118 East Seneca Street, P.O. Box 460, Ithaca, New York
14851; the telephone number is (607) 273-3210; and the Tax Identification Number is 15-0470650.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.09 &ndash; Predecessor Employer and Prior Employer</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><U>Predecessor
                                         Employer</U>. A Predecessor Employer is a firm of which the Employer was once a part
                                         (e.g., due to a spin-off or a 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). Service with a Predecessor Employer that maintained this Plan is automatically
                                         counted since the Employer is defined as including such Predecessor Employer. There are
                                         no Predecessor Employers included under the Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><U>Prior
                                         Employer</U>. A Prior Employer is an Employee&rsquo;s last employer immediately prior
                                         to the Employer which is <U>not</U> a Predecessor Employer or a Controlled Group member,
                                         but for which service credit is granted under the Plan. Service with such Prior Employer
                                         shall be counted only if service continued without interruption. There are no Prior Employers
                                         included under this Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.10 &ndash; Eligibility and Participation</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
requirements to enter the Plan as a Participant are set forth below. An Eligible Employee is any Employee of the Employer or of
an Adopting Employer who is <U>not</U> excluded below. An Independent Contractor is not an Employee. If the Internal Revenue Service
(or another agency or court) determines that an individual who the Employer considered to be an Independent Contractor is an Employee
of the Employer, then such individual shall become an Eligible Employee as soon as administratively feasible following the reclassification
date unless he is otherwise excluded in this Section 1.10. An Employee is eligible to participate in the Plan on the first applicable
Entry Date after the Entry requirements below are met.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Elective
                                         Deferral Contributions</U>. With respect to Elective Deferral Contributions:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Requirements</U>. There is no Entry Service requirement, but the age requirement is 21.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Excluded
                                         Employees</U>. The following classes of Employees will be excluded: (A) Bargaining Employees;
                                         (B) Nonresident Aliens; (C) On-call, Temporary or Seasonal Employees; (D) an individual
                                         considered by the Employer to be an independent contractor who is later determined by
                                         the Internal Revenue Service to be an Employee, and such individual will continue to
                                         be excluded following the reclassification date; (E) an Employee who is a Resident of
                                         Puerto Rico; and (F) Leased Employees<FONT STYLE="color: #333333">.</FONT></FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Date</U>. The Entry Date shall be a Monthly Date coinciding with or next following the
                                         date the entry requirements are satisfied.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Matching
                                         Contributions</U>. With respect to Matching Contributions:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Requirements</U>. There is no Entry Service requirement, but the age requirement is 21.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Excluded
                                         Employees</U>. The following classes of Employees will be excluded: (A) Bargaining Employees;
                                         (B) Nonresident Aliens; (C) On-call, Temporary or Seasonal Employees, even if the On-call,
                                         Temporary or Seasonal Employee actually works at least 1,000 Hours of Service during
                                         the Entry Service Period based on Hours of Service credited at the end of the Entry Service
                                         Period; (D) an individual considered by the Employer to be an independent contractor
                                         who is later determined by the Internal Revenue Service to be an Employee, and such individual
                                         will continue to be excluded following the reclassification date; (E) an Employee who
                                         is a Resident of Puerto Rico; and (F) Leased Employees<FONT STYLE="color: #333333">.</FONT></FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Date</U>. The Entry Date shall be a Monthly Date coinciding with or next following the
                                         date the entry requirements are satisfied.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="margin-top: 0; margin-bottom: 0; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Additional
                                         Contributions</U>. With respect to Additional Contributions:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Requirements</U>. There is no Entry Service requirement, but the age requirement is 21.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Excluded
                                         Employees</U>. The following classes of Employees will be excluded: (A) Bargaining Employees;
                                         (B) Nonresident Aliens; (C) On-call, Temporary or Seasonal Employees, even if the On-call,
                                         Temporary or Seasonal Employee actually works at least 1,000 Hours of Service during
                                         the Entry Service Period based on Hours of Service credited at the end of the Entry Service
                                         Period; (D) an individual considered by the Employer to be an independent contractor
                                         who is later determined by the Internal Revenue Service to be an Employee, and such individual
                                         will continue to be excluded following the reclassification date; (E) an Employee who
                                         is a Resident of Puerto Rico; and (F) Leased Employees<FONT STYLE="color: #333333">.</FONT></FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Date</U>. The Entry Date shall be a Monthly Date coinciding with or next following the
                                         date the entry requirements are satisfied.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Discretionary
                                         Contributions</U>. With respect to Discretionary Contributions:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Requirements</U>. The age requirement is 21 and the Entry Service requirement is 1 year
                                         of Entry Service determined by the hours method. A year of Entry Service is an Entry
                                         Service Period in which an Employee has at least 1,000 Hours of Service.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Excluded
                                         Employees</U>. The following classes of Employees will be excluded: (A) Bargaining Employees;
                                         (B) Nonresident Aliens; (C) On-call, Temporary or Seasonal Employees, even if the On-call,
                                         Temporary or Seasonal Employee actually works at least 1,000 Hours of Service during
                                         the Entry Service Period based on Hours of Service credited at the end of the Entry Service
                                         Period; (D) an individual considered by the Employer to be an independent contractor
                                         who is later determined by the Internal Revenue Service to be an Employee, and such individual
                                         will continue to be excluded following the reclassification date; (E) an Employee who
                                         is a Resident of Puerto Rico; (F) Leased Employees; and (G) <FONT STYLE="color: #333333">Employees
                                         who elected an enhanced benefit under the DB Supplemental Executive Retirement Plan as
                                         in effect on January 1, 2016; and (H) Employees with a Hire Date on or after July 1,
                                         2023.</FONT></FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Date</U>. The Entry Date shall be a Monthly Date coinciding with or next following the
                                         date the entry requirements are satisfied; provided, however, that there shall be no
                                         new entrants with respect to 2015 Discretionary Contributions after August 1, 2015.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Bargaining
                                         Employees</U>. Bargaining Employees are not covered by this Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Date for Top Heavy Contributions</U>. Notwithstanding any other provision in the Plan
                                         to the contrary, the earliest Entry Date shall be used to determine if a Participant
                                         is an Active Participant for purposes of any minimum contribution under Section 12.04.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(g)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Entry
                                         Date for Rollover Contributions</U>. Notwithstanding any other provision in the Plan
                                         to the contrary, an Eligible Employee can make Rollover Contributions to the Plan without
                                         satisfying any of the entry requirements set forth above.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.11 &ndash; Entry Service Crediting</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Subject
to the provisions of Section 2.01, a year of Entry Service shall be credited at the end of the Entry Service Period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Entry Service Period is the consecutive 12-month period beginning on an Employee&rsquo;s Hire Date and the consecutive 12-month
period ending on the last day of each following Plan Year. Following Plan Years shall include all Plan Years that begin after
his Hire Date. <I>(</I>See Section 2.01 for the crediting of Entry Service during the first two periods.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Entry Service Period for a rehired Employee who terminated employment prior to satisfying the entry requirements is based on his
original Hire Date. If the Entry Service Period shifts to the Plan Year and he is rehired after the first anniversary of his original
Hire Date, his Entry Service Period shall be the Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.12 &ndash; Highly Compensated Employee and Testing Methods</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Highly
                                         Compensated Employee</U>. The definition of Highly Compensated Employee in Section 2.01
                                         is modified as follows:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Top
                                         Paid Group Election</U>. In determining who is a Highly Compensated Employee, the Employer
                                         is not making a top-paid group election.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Calendar
                                         Year Data Election</U><I>.</I> In determining who is a Highly Compensated Employee (other
                                         than as a 5-percent owner), the Employer is not making a calendar year data election.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Testing
                                         Methods</U>. This Plan shall use the current year testing method for purposes of the
                                         ADP and ACP Tests.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.13 &ndash; Compensation</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Definition
                                         of Compensation</U>. Compensation is used for contribution determinations other than
                                         for top-heavy minimum contributions. Compensation, for purposes of Section 4.07, and
                                         subject to any modifications set forth below, is defined as the definition under Information
                                         Required to be Reported Under Code &sect;&sect;6041, 6051, and 6052 (&ldquo;Wages, Tips
                                         and Other Compensation&rdquo; box on Form W-2), subject to any modifications set forth
                                         in this Section 1.13(a), determined on a cash basis. Compensation, purposes of Section
                                         2.01 and subject to any modifications set forth below, is defined as follows.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.4pt; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 26.8pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Elective
                                         Deferral Contributions</U>. With respect to Elective Deferral Contributions, Compensation
                                         is defined as Simplified 415 Compensation, excluding amounts received from a nonqualified
                                         unfunded deferred compensation plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Matching
                                         Contributions</U>. With respect to Matching Contributions, Compensation is defined as
                                         Simplified 415 Compensation, excluding amounts received from a nonqualified unfunded
                                         deferred compensation plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Additional
                                         Contributions</U>. With respect to Additional Contributions, Compensation is defined
                                         as Simplified 415 Compensation, excluding amounts received from a nonqualified unfunded
                                         deferred compensation plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 27pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Discretionary
                                         Contributions</U>. With respect to Discretionary Contributions under Section 1.18(a)(1),
                                         Compensation is defined as Simplified 415 Compensation, excluding amounts received from
                                         a nonqualified unfunded deferred compensation plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>2015
                                         Discretionary Contributions</U>. With respect to 2015 Discretionary Contributions under
                                         Section 1.18(a)(2), Compensation is defined as Simplified 415 Compensation, excluding
                                         amounts received from a nonqualified unfunded deferred compensation plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Post-Severance
                                         Compensation</U>. Compensation shall include payments for (1) unused accrued bona fide
                                         sick, vacation or other leave that the Employee would have been able to use if employment
                                         had continued; (2) received by the Employee pursuant to a nonqualified 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. Compenstion shall exclude salary continuation
                                         payments for military service and for Participants who are permanently and totally disabled,
                                         as defined in Code &sect;22(e)(3).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Compensation
                                         Exclusions</U>. Compensation shall exclude the following:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Elective
                                         Deferral Contributions</U><B>.</B> With respect to Elective Deferral Contributions, Compensation
                                         shall exclude the following: (A) Code &sect;414(s) Safe Harbor exclusions (reimbursements
                                         or other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred
                                         compensation (other than elective contributions), and welfare benefits); (B) car allowance
                                         or reimbursement; (C) group term life insurance over $50,000; (D) corporate life insurance
                                         premiums paid by the Employer Group; (E) all stock-based compensation; (F) long-term
                                         disability premiums paid by the Employer Group; (G) severance pay; (H) wellness reimbursement;
                                         and (I) bonuses; and (J) third-party disability pay.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Matching
                                         Contributions</U><B>.</B> With respect to Matching Contributions, Compensation shall
                                         exclude the following: (A) Code &sect;414(s) Safe Harbor exclusions (reimbursements or
                                         other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred
                                         compensation (other than elective contributions), and welfare benefits); (B) car allowance
                                         or reimbursement; (C) group term life insurance over $50,000; (D) corporate life insurance
                                         premiums paid by the Employer Group; (E) all stock-based compensation; (F) long-term
                                         disability premiums paid by the Employer Group; (G) severance pay; (H) wellness reimbursement;
                                         (I) profit sharing payments; and (J) bonuses; and (K) third-party disability pay.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Additional
                                         Contributions</U><B>.</B> With respect to Additional Contributions, Compensation shall
                                         exclude the following: (A) Code &sect;414(s) Safe Harbor exclusions (reimbursements or
                                         other expense allowances, fringe benefits (cash and noncash), moving expenses, deferred
                                         compensation (other than elective contributions), and welfare benefits); and (B) car
                                         allowance or reimbursement; (C) group term life insurance over $50,000; (D) corporate
                                         life insurance premiums paid by the Employer Group; (E) all stock-based compensation;
                                         (F) long-term disability premiums paid by the Employer Group; (G) severance pay; (H)
                                         wellness reimbursement; (I) profit sharing payments; and (J) bonuses; and (K) third-party disability pay.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Discretionary
                                         Contributions</U><B>.</B> With respect to Discretionary Contributions under Section 1.18(a)(1),
                                         Compensation shall exclude the following: (A) Code &sect;414(s) Safe Harbor exclusions
                                         (reimbursements or other expense allowances, fringe benefits (cash and noncash), moving
                                         expenses, deferred compensation (other than elective contributions), and welfare benefits);
                                         (B) car allowance or reimbursement; (C) group term life Insurance over $50,000; (D) corporate
                                         life insurance premiums paid by the Employer Group; (E) all stock-based compensation;
                                         (F) long-term disability premiums paid by the Employer Group; (G) severance pay; (H)
                                         wellness reimbursement; (I) profit sharing payments; (J) bonuses; and (K) incentives; and (L) third-party disability pay.</FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>2015
                                         Discretionary Contributions</U>. With respect to 2015 Discretionary Contributions under
                                         Section 1.18(a)(2), Compensation shall exclude the following: (A) Code &sect;414(s) Safe
                                         Harbor exclusions (reimbursements or other expense allowances, fringe benefits (cash
                                         and noncash), moving expenses, deferred compensation (other than elective contributions),
                                         and welfare benefits); (B) car allowance or reimbursement; (C) group term life insurance
                                         over $50,000; (D) corporate life insurance premiums paid by the Employer Group; (E) all
                                         stock-based compensation; (F) long-term disability premiums paid by the Employer Group;
                                         (G) severance pay; (H) wellness reimbursement; and (I) profit sharing payments; and (J) third-party disability pay.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Annual
                                         Compensation, Compensation Year and Modifications</U>. Annual Compensation for a Plan
                                         Year is an Employee&rsquo;s Compensation paid during that Plan Year. The Compensation
                                         Year is the consecutive 12-month period ending on the last day of each Plan Year. Annual
                                         Compensation shall not include Compensation received while the Employee is not an Active
                                         Participant for purposes of Employer Contributions calculated using Annual Compensation.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Compensation
                                         Limit for Elective Deferrals</U>. Elective Deferral Contributions may be made with respect
                                         to Compensation that exceeds the annual Compensation limit in the definition of Compensation
                                         in Plan Section 2.01, provided such Elective Deferral Contributions otherwise satisfy
                                         any applicable limitations.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Compensation
                                         in Applying the Code &sect;415 Limitations</U>. In applying the Code &sect;415 limitations
                                         under Section 4.07, Compensation means Compensation as defined above, but without regard
                                         to any exclusions set forth in Section 1.13(c) above other than Deemed Code &sect;125
                                         Compensation.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.14 &ndash; Elective Deferral Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Elective
Deferral Contributions for a Participant are equal to the portion of regularly-paid allowable Compensation as specified in an
Elective Deferral Agreement. A Participant may make a separate election as specified in an Elective Deferral Agreement to reduce
all or any portion of any profit sharing payment the Participant receives during the Plan Year. Such Elective Deferral Contribution
shall not be made before the later of (1) the adoption or effective date of the cash or deferred arrangement (CODA) or (2) the
date the Participant signs the Elective Deferral Agreement. 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. The Participant shall 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 the Participant. An Elective Deferral Agreement may be terminated according to the terms
of an automatic contribution arrangement, if elected below.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">An
Elective Deferral Agreement to start or modify Elective Deferral Contributions shall be effective as soon as administratively
feasible on or after the Participant&rsquo;s Entry Date (Reentry Date, if applicable) or any following change date. An Elective
Deferral Agreement to start or modify Elective Deferral Contributions 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Change
                                         Date</U>. The change date to increase or decrease the amount of Elective Deferral Contributions
                                         shall be any date. With respect to bonuses, no separate change date shall be available.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Minimum
                                         Elective Deferral Contribution</U>. 1% of Compensation is the minimum Elective Deferral
                                         Contribution (but in no event shall the minimum Elective Deferral Contribution be more
                                         than the minimum automatic Elective Deferral Contribution, if any, in effect from time
                                         to time).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Maximum
                                         Elective Deferral Contribution</U>. 100% of Compensation is the maximum Elective Deferral
                                         Contribution (but in no event shall be less than any stated percent of Compensation limit
                                         on Elective Deferral Contributions matched.)</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Catch-Up
                                         Contributions</U>. All Employees who are eligible to make Elective Deferral Contributions
                                         and who are age 50 or older by the end of their taxable year shall be eligible to make
                                         Catch-up Contributions. Catch-up Contributions shall be matched.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Roth
                                         Elective Deferral Contributions</U>. All Participants who are eligible to make Elective
                                         Deferral Contributions may elect to designate all or any portion of their future Elective
                                         Deferral Contributions as Roth Elective Deferral Contributions. Distributions of Excess
                                         Amounts described in Section 4.08 from the portion of the Participant&rsquo;s Account
                                         resulting from Elective Deferral Contributions shall be made on a pro rata basis from
                                         the Participant&rsquo;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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Automatic
                                         Contribution Arrangement (ACA)</U>. The Employer elects to have the ACA provisions (including
                                         annual notice requirements) described in Section 4.01(a)(1) apply. The Plan provides
                                         for an automatic election to have Elective Deferral Contributions made, subject to Section
                                         4.01(a), for the Participants specified in Section 1.14(f)(3) and Section 1.14(f)(4).
                                         The automatic Elective Deferral Contributions shall be provided as specified in Section
                                         1.14(f)(1). Participant will be given a reasonable period to affirmatively elect a different
                                         percentage, to elect not to make Elective Deferral Contributions, and if Roth Elective
                                         Deferral Contributions are permitted in Section 1.14(e) above, to elect to designate
                                         all or any portion of their Elective Deferral Contributions as Roth Elective Deferral
                                         Contributions.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Automatic
                                         Elective Deferral Contribution</U>. The automatic Elective Deferral Contribution shall
                                         be a Pre-tax Elective Deferral Contribution equal to 3% of Compensation.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Automatic
                                         Increase</U>. The automatic Elective Deferral Contribution shall increase by 1% of Compensation
                                         as soon as administratively feasible on each May 1, up to a maximum automatic Elective
                                         Deferral Contribution of 10%.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Application
                                         of ACA Provisions</U>. The automatic Elective Deferral Contribution shall apply to Participants
                                         at the time they enter or reenter the Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Application
                                         of ACA Provisions When the Automatic Elective Deferral Contribution Is Changed</U>. Amendments
                                         to the automatic Elective Deferral Contribution shall apply as described below.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 54pt; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Increases</U>.
                                         An amendment that increases the amount of the automatic Elective Deferral Contribution
                                         in Section 1.14(f)(1) or Section 1.14(f)(2) shall apply to Participants as follows: The
                                         new amount shall apply to Participants at the time they enter or reenter the Plan on
                                         or after the effective date of such amendment and to Participants who were automatically
                                         enrolled under the ACA provisions as of the effective date of such amendment.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 54pt; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Decreases</U>.
                                         An amendment that decreases the amount of the automatic Elective Deferral Contribution
                                         in Section 1.14(f)(1) or Section 1.14(f)(2) shall apply to Participants as follows: The
                                         new amount shall only apply to Participants at the time they enter or reenter the Plan
                                         on or after the effective date of such amendment.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(g)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Eligible
                                         Automatic Contribution Arrangement (EACA)</U>. The Plan does not currently provide for
                                         an Eligible Automatic Contribution Arrangement (EACA).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.15 &ndash; 401(k) Safe Harbor Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">401(k)
Safe Harbor Contributions are not currently permitted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.16 &ndash; QACA Safe Harbor Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">QACA
Safe Harbor Contributions are not currently permitted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.17 &ndash; Matching Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Matching
                                         Contribution Formula</U>. The Employer <U>shall</U> make Matching Contributions equal
                                         to 100% of Elective Deferral Contributions.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Limit
                                         on Elective Deferrals Matched</U>. Elective Deferral Contributions that are over 2% of
                                         Compensation will not be matched.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Catch-Up
                                         Contributions Matched</U>. Catch-up Contributions shall be matched.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Voluntary
                                         Contributions Matched</U>. Voluntary Contributions are not permitted.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Calculation
                                         Period</U><B>.</B> Matching Contributions are calculated based on Elective Deferral Contributions
                                         and Compensation for the Plan Year, excluding Elective Deferral Contributions and Compensation
                                         for any portion of the Plan Year in which an Employee is not an Active Participant.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>HEART
                                         Act Match</U>. The Employer shall not make Matching Contributions for a Participant who
                                         dies or becomes Totally Disabled while performing Qualified Military Service.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(g)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Ineligible
                                         Employees</U>. There are no ineligible Participants under this Section.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(h)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Status
                                         as Qualified Matching Contributions</U>. Matching Contributions shall not be Qualified
                                         Matching Contributions.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt; color: Black"><B>Section
1.18 &ndash; Other Employer Contributions and Forfeitures</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Discretionary
                                         Contributions</U>. Discretionary Contributions may be made for each Plan Year in an amount
                                         determined by the Employer. Discretionary Contributions and Forfeitures, if applicable,
                                         shall be allocated as of the last day of the Plan Year. The allocation shall be made
                                         for each person meeting the requirements in Section 1.19(b). The Employer named in Section
                                         1.02 and each Adopting Employer may not determine different amounts of Discretionary
                                         Contributions to be allocated separately to their respective Employees.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Discretionary
                                         Contributions Formula</U>. Discretionary Contributions shall be allocated to the eligible
                                         Participants as described in Sections 1.19(b)(2) and 1.19(b)(3) according to the following
                                         formula based on a combination of age and service. Points equal the sum of the age and
                                         service, each rounded to completed years and months, calculated as of the first day of
                                         each Plan Year. The allocations shall be made as follows:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 85%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; margin-left: 54pt">
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 30%; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Eligible
    Participant Groups</B></FONT></TD>
    <TD STYLE="width: 15%; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Points</B></FONT></TD>
    <TD STYLE="width: 40%; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Allocation
    Percentage</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    1</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">20-29</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">3.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    2</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">30-39</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">3.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    3</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">40-49</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">4.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    4</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">50-59</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">4.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    5</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">60-69</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">5.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    6</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">70-79</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">5.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    7</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">80-89</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">6.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    8</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">90-99</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">6.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    9</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">100+
    points</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">7.0%</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>2015
                                         Discretionary Contributions Formula</U>. 2015 Discretionary Contributions shall be allocated
                                         to the eligible Participants as described in Section 1.19(b)(4) according to the following
                                         formula based on a combination of age and service. Points equal the sum of the age and
                                         service, each rounded to completed years and months, calculated as of the first day of
                                         each Plan Year. The allocations shall be made as follows:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 85%; font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; margin-left: 54pt">
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 30%; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Eligible
    Participant Groups</B></FONT></TD>
    <TD STYLE="width: 15%; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Points</B></FONT></TD>
    <TD STYLE="width: 40%; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Allocation
    Percentage</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    1</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">20-29</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">3.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    2</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">30-39</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">3.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    3</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">40-49</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">4.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    4</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">50-59</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">4.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    5</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">60-69</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">5.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    6</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">70-79</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">5.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    7</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">80-89</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">6.0%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    8</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">90-99</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">6.5%</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Group
    9</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">100+
    points</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">7.0%</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>


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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2015
Discretionary Contributions shall be increased using the following factors determined by the eligible Participant&rsquo;s points
as of August 1, 2015:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 80%; background-color: white; border-collapse: collapse; margin-left: 0.5in">
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 40%; text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Points</B></FONT></TD>
    <TD STYLE="width: 20%; text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Group A</B></FONT></TD>
    <TD STYLE="width: 20%; text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Group B</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.05</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">35</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.10</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">40</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.15</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">45</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.25</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.35</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">55</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.75</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.50</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">60</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2.00</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">65</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2.25</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">70</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2.50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">75</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2.75</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">80</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.00</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">85</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.25</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">90</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.50</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">95</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.75</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">100</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">4.00</FONT></TD>
    <TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.70</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(Group
A means eligible Employees prior to January 1, 2001 and Group B means all other eligible Employees.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal; font-variant: normal"><U>Top-Heavy
                                         Contributions</U></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">. In
                                         years in which the Plan is a Top-heavy Plan, as defined in Section 12.02, and the minimum
                                         contribution under Section 12.04 is not being provided by other contributions to this
                                         Plan or another plan of the Employer, the allocation shall be made to each person meeting
                                         the requirements in Section 1.19(b) and each person entitled to a minimum contribution
                                         under Section 12.04. In all other years, the allocation shall be made for each person
                                         meeting the requirements in Section 1.19(b).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
allocation for any person who does not meet the requirements in Section 1.19(b) shall be limited to the amount necessary to fund
the minimum contribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
years in which the Plan is a Top-heavy Plan, the minimum contribution under Section 12.04 is not being provided by other contributions
to this Plan or another plan of the Employer, and the allocation described above (or any subsequent allocation described below)
would provide an allocation for any person less than the minimum contribution required for such person under Section 12.04, such
minimum contribution shall first be allocated to all such persons. Then any amount remaining shall be allocated to the remaining
persons sharing in the allocation based on Annual Compensation as described above, as if they were the only persons sharing in
the allocation for the Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal; font-variant: normal"><U>Additional
                                         Contributions</U></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">. The
                                         Employer shall make Additional Contributions equal to 2% of Compensation for the payroll
                                         period for each person who was an Active Participant at any time during that payroll
                                         period.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal; font-variant: normal"><U>Forfeiture
                                         Application</U></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">. Forfeitures
                                         of Nonvested Accounts when a Participant receives a distribution of his entire Vested
                                         Account, as described in Section 4.05, shall occur as of the date the Participant receives,
                                         or is deemed to receive, the distribution.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-style: normal; font-variant: normal"><B>Section
1.19 &ndash; Net Profit and Contribution Requirements</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal; font-variant: normal"><U>Net
                                         Profit Requirement</U></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">.
                                         Employer Contributions shall be made without regard to current or accumulated Net Profits.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-weight: normal; font-variant: normal"><U>Requirements
                                         for Contributions</U></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">.
                                         Employer Contributions that are subject to the requirements of this Section 1.19(b) and
                                         Forfeitures, if applicable, shall be made for or allocated according to the following
                                         requirements.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Matching
                                         Contributions</U>. Each Participant credited with Elective Deferral Contributions, including
                                         Catch-up Contributions, during the Plan Year, shall be entitled to receive a Matching
                                         Contribution for that Plan Year.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Discretionary
                                         Contributions</U>. A Participant, other than a Participant excluded under Section 1.10(d)
                                         or described in Section 1.19(b)(3), shall be eligible for Discretionary Contributions
                                         under Section 1.18(a)(1) for each Plan Year in which he completes at least 1,000 Hours
                                         of Service.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>2015
                                         Discretionary Contributions</U>. A Participant shall be eligible for 2015 Discretionary
                                         Contributions under Section 1.18(a)(2) if he was a participant in the Tompkins Financial
                                         Corporation 2015 Defined Contribution Retirement Plan on November 30, 2021, and has remained
                                         continuously employed by the Employer or an Adopting Employer since that date. If such
                                         Participant has a Severance from Employment with all members of the Controlled Group
                                         after November 30, 2021, and is subsequently rehired by the Employer or an Adopting Employer,
                                         he will not be entitled to 2015 Discretionary Contributions under Section 1.18(a)(2)
                                         on his Reentry Date; he will instead receive Discretionary Contributions under Section
                                         1.18(a)(1) as of his Reentry Date.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Accrual
                                         Service Period</U>. The Accrual Service Period is the consecutive 12-month period ending
                                         on the last day of the Plan Year.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.20 &ndash; Contribution Modifications</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Contribution
                                         Limitations</U>. The Annual Additions for a Participant during a Limitation Year shall
                                         not be more than the Maximum Annual Addition pursuant to Section 4.07.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Limitation
                                         Year</U>. The Limitation Year is the consecutive 12-month period ending on the last day
                                         of the Plan Year.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Multiple
                                         Defined Contribution Plans</U>. If the Participant is covered under another qualified
                                         defined contribution plan maintained by the Employer, as defined in Section 4.07, the
                                         provisions of Section 4.07(c) through Section 4.07(f) shall apply as if the other plan
                                         were a Pre-approved Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Top-Heavy
                                         Plan Requirements</U>. The amount and allocation of Contributions shall be subject to
                                         the provisions of Article 12 of the Plan in Plan Years when this is a Top-heavy Plan,
                                         as defined in Section 12.02.&nbsp;Section 12.04 provides that during any Plan Year in
                                         which this Plan is a Top-heavy Plan, the Employer shall make a minimum contribution as
                                         of the last day of the Plan Year for each Nonkey Employee who is an Employee on the last
                                         day of the Plan Year and who was an Active Participant at any time during the Plan Year.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
a Participant is covered under this Plan and any other plan or plans of the Employer, the following method shall be used to meet
the minimum contribution and benefit requirements in Plan Years when this is a Top-heavy Plan, in a manner that precludes Employer
discretion: If a person who is otherwise entitled to a minimum contribution above is also covered under a defined benefit plan
of the Employer&rsquo;s that is a Top-heavy Plan during that same Plan Year, the minimum benefits for him shall not be duplicated.
Any additional contribution required to meet the minimum above shall be provided in this Plan, which shall provide a minimum contribution
of 5% of such Participant&rsquo;s Compensation for the Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Prohibited
                                         Allocation of Employer Stock in an S Corporation</U>. If Employer Stock is stock in an
                                         S Corporation, no portion of the assets of the Plan attributable to (or allocable in
                                         lieu of) Employer Stock may, during a Nonallocation Year, accrue as described in Section
                                         4.12(b), or be allocated as described in Section 4.12(c), subject to the following provisions:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Determination
                                         Date</U>. The Determination Date is December 31st.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Calculation
                                         of Category 3 Synthetic Equity</U>. The number of shares of Synthetic Equity in Category
                                         3 will be calculated annually on the Determination Date.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Transfers
                                         to Avoid a Code &sect;409(p) Nonallocation Year</U>. If necessary to prevent a Nonallocation
                                         Year as described in Section 4.12(a), the Plan Administrator will transfer the minimum
                                         number of shares of Employer Stock from the ESOP accounts of Disqualified Persons to
                                         the Non-ESOP accounts of those persons that will result in Disqualified Persons owning
                                         49% of the sum of the outstanding shares of stock in the S Corporation (including Deemed-Owned
                                         Shares) and the Synthetic Equity Shares owned by Disqualified Persons.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Payment
                                         of Taxes</U>. The payment of taxes on unrelated business taxable income under Code &sect;512(e)
                                         will be paid from the accounts of Participants who have an account in the Non-ESOP Portion
                                         of the Plan containing Transferred Shares.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.21 &ndash; Voluntary Contributions, Rollover Contributions and In-Plan Roth Rollovers</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Voluntary
                                         Contributions</U>. Voluntary Contributions are not permitted.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Rollover
                                         Contributions</U>. Rollover Contributions may be made by an Eligible Employee or Inactive
                                         Participant, subject to the following:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Direct
                                         Rollovers</U>. Direct Rollovers will be accepted from a qualified plan described in Code
                                         &sect;&sect;401(a) or 403(a); an annuity contract described in Code &sect;403(b); and
                                         an eligible plan under Code &sect;457(b). Direct Rollovers may include any portion of
                                         a designated Roth account and an outstanding loan balance. Any such outstanding loan
                                         balance which is not in default may only be included in a Direct Rollover in accordance
                                         with nondiscriminatory procedures set up by the Loan Administrator as described in Section
                                         4.03.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Participant
                                         Rollovers from Other Plans</U>. Participant Rollovers from other plans will be accepted
                                         from a qualified plan described in Code &sect;&sect;401(a) or 403(a); an annuity contract
                                         described in Code &sect;403(b); and an eligible plan under Code &sect;457(b).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Participant
                                         Rollovers from an IRA</U>. Participant Rollovers from an IRA will be accepted from an
                                         individual retirement account or individual retirement annuity described in Code &sect;&sect;408(a)
                                         or (b).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>In-Plan
                                         Roth Rollovers</U>. In-plan Roth Rollovers of otherwise nondistributable amounts are
                                         permitted at any time subject to the provisions of Section 4.04. In-plan Roth Rollovers
                                         of otherwise distributable amounts are also permitted subject to the provisions of Section
                                         4.04.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.22 &ndash; Investments</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Investment
                                         Direction</U>. Subject to the provisions of Article 5, the Annuity Contract, and if applicable,
                                         the Trust Agreement(s), the investment of a Participant&rsquo;s Account shall be directed
                                         by the Participant for all Contributions.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Loans
                                         to Participants</U>. Loans are available to a Participant subject to the provisions of
                                         Section 6.06.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Loan
                                         Administrator</U>. The Loan Administrator is Plan Administrator.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Minimum
                                         Loan</U>. The minimum amount of any loan is $1,000.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Maximum
                                         Loan</U>. The maximum amount of any loan is the lesser of (A) 50% of the Participant&rsquo;s
                                         Vested Account, reduced by any outstanding loan balance or (B) $50,000, reduced by the
                                         highest outstanding loan balance during the one-year period ending on the day before
                                         the loan is made.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Number
                                         of Outstanding Loans</U>. The number of outstanding loans for a Participant shall be
                                         limited to one for the purchase of a Participant&rsquo;s principal residence and one
                                         for any other purpose.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.3in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(5)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Number
                                         of Loans Approved</U>. There is no limit to the number of loans approved in a 12-month
                                         period. In addition to the limitations of this section, after the repayment of an outstanding
                                         loan or approval of a loan, no additional loans will be approved for a Participant for
                                         7 days.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.3in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(6)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Term
                                         of Loan</U>. The term of the loan shall be limited to five years except that the term
                                         of a loan for the purchase of a Participant&rsquo;s principal residence shall not be
                                         limited to five years. Such loan term shall be limited to the lesser of 20 years or a
                                         period of years consistent with commercial home loan practices.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.3in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(7)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Source
                                         of Loan Limited</U>. Loans shall only be available from the portion of the Participant&rsquo;s
                                         Vested Account resulting from Elective Deferral Contributions.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.3in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(8)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Employer
                                         Stock</U>. The ESOP Portion of the Plan may be redeemed for purposes of a loan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.3in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(9)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Timing
                                         of a Default</U>. If any payment of principal and interest, or any portion thereof, remains
                                         unpaid at the end of the calendar-year quarter following the calendar-year quarter in
                                         which the payment was due, the loan shall be in default.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.3in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(10)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Severance
                                         from Employment</U>. An outstanding loan shall become due and payable in full 60 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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Life
                                         Insurance</U>. Life Insurance coverage is not provided under this Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Employer
                                         Stock</U>. This Plan is designed to invest primarily in Employer Stock, subject to the
                                         following:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Contributions
                                         That Can Be Invested in Employer Stock</U>. The following Employer Contributions can
                                         be invested in Employer Stock in the ESOP Portion of the Plan: (A) Elective Deferral
                                         Contributions; (B) Discretionary Contributions; and (C) Rollover Contributions.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Voting
                                         Rights for Employer Stock</U>. Voting rights of all shares of Employer Stock allocated
                                         to a Participant&rsquo;s account will be determined as follows:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Registration-Type
                                         Employer Stock</U>. With respect to Employer Stock that is Registration-Type Employer
                                         Stock, each Participant or beneficiary is entitled to direct the Plan as to the manner
                                         in which shares of Employer Stock that are entitled to vote, and are allocated to his
                                         or her account, are to be voted.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(B)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Non-Registration-Type
                                         Employer Stock</U>. With respect to Employer Stock that is not Registration-Type Employer
                                         Stock, voting rights for such stock will be passed through to Participants and the Participants
                                         will be allowed to direct the voting rights for any matter put to the vote of the shareholders.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(C)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Number
                                         of Shares That Can Be Voted</U>. With respect to matters on which the Participant is
                                         entitled to vote, the Participant may cast one vote for each share of Employer Stock
                                         allocated to his or her account.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(D)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Shares
                                         for Which No Voting Directions Are Received</U>. With respect to matters on which the
                                         Participant is entitled to vote and on which no voting directions have been received
                                         from the Participant, such shares will be voted in proportion to the directions received.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(E)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Voting
                                         Non-Allocated Shares</U>. Unallocated shares of Employer Stock shall be voted in proportion
                                         to the directions received.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Tender
                                         Rights</U>. Tender rights or exchange offers for Employer Stock will be passed through
                                         to the Participants.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>In-Kind
                                         Contributions</U>. The Employer may make all or any portion of the Employer Contributions
                                         which are to be invested in Employer Stock to the Trustee in the form of Employer Stock.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(f)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Exempt
                                         Loans</U>. The Employer does not have, or does not intend to have, a leveraged ESOP,
                                         and therefore the provisions of Section 5.09 shall not apply.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(g)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>C
                                         Corporation Treatment of Dividends</U>. Any dividends the Employer elects to allocate
                                         under Section 5.03 will be allocated in the ratio that each eligible Participant&rsquo;s
                                         Compensation bears to the total Compensation of all eligible Participants.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.23 &ndash; Vesting Percentage</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Vesting
Percentage, subject to the provisions of Section 2.01, is used to determine the nonforfeitable percentage of a Participant&rsquo;s
Account resulting from Employer Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Elective
Deferral Contributions are 100% vested when made. The Vesting Percentage for a Participant who is an Employee on or after the
date he reaches Normal Retirement Age shall be 100%. Beginning January 1, 2007, the Vesting Percentage shall also be 100% for
a Participant who dies or becomes disabled while performing Qualified Military Service. For purposes of this paragraph, disabled
means the disability is subsequently determined to meet the definition of Totally Disabled.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Vesting Percentage for a Participant who is an Employee on the date he becomes disabled shall also be 100%. The Vesting Percentage
for a Participant who is an Employee on the date he dies shall also be 100%.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Any
portion of a Participant&rsquo;s Accounts that is not 100% vested when made as provided above shall be subject to the vesting
schedules set forth below:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>2015
                                         Discretionary Contributions</U>. 2015 Discretionary Contributions made pursuant to Section
                                         1.18(a)(2) shall be 100% vested when made.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Discretionary,
                                         Matching, and Additional Contributions</U>. Discretionary Contributions made pursuant
                                         to Section 1.18(a)(1), Matching Contributions, and Additional Contributions shall be
                                         100% vested in accordance with the vesting schedule set forth below:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 50%; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 24%; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1 Year of Vesting Service</FONT></TD><TD STYLE="width: 2%; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 24%; text-align: right; vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0%
    Vested Percentage</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2 Years of Vesting Service</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0% Vested Percentage</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3 Years of Vesting Service</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">100% Vested
    Percentage</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Top-Heavy
                                         Minimum Contributions</U>. Top-Heavy Minimum Contributions shall be vested in accordance
                                         with the vesting schedule set forth below:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 50%; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 24%; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1 Year of Vesting Service</FONT></TD><TD STYLE="width: 2%; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 24%; text-align: right; vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0%
    Vested Percentage</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2 Years of Vesting Service</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0% Vested Percentage</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3 Years of Vesting Service</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; vertical-align: bottom; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">100% Vested
    Percentage</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Dividends
                                         on Allocated Shares of Employer Stock</U>. With respect to any dividends attributable
                                         to shares of Employer Stock allocated to a Participant&rsquo;s Account, such dividends
                                         will be 100% vested at all times, notwithstanding the vesting schedule(s) set forth above,
                                         with respect to a corporation that claims a deduction under Code &sect;404(k) or a corporation
                                         that offers an election under Code &sect;404(k)(2)(A)(iii).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.24 &ndash; Vesting Service</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Vesting
                                         Service</U>. A year of Vesting Service is a Vesting Service Period in which an Employee
                                         has at least 1,000 Hours of Service.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Vesting
                                         Service Period</U>. A Vesting Service Period is the consecutive 12-month period ending
                                         on the last day of each Plan Year.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Vesting
                                         Break</U>. A Vesting Break is a Vesting Service Period in which an Employee is credited
                                         with 500 or fewer Hours of Service.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Vesting
                                         Rule of Parity</U>. The vesting rule of parity shall not be applied in determining Vesting
                                         Service.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.25 &ndash; Withdrawal Benefits</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Rollover
                                         Contributions</U>. A Participant may withdraw any part of his Vested Account resulting
                                         from Rollover Contributions. A Participant may make such a withdrawal at any time.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>401(k)
                                         Hardship</U>. Subject to the provisions of Section 6.05(a), a Participant may withdraw
                                         any part of his Vested Account resulting from Elective Deferral Contributions in the
                                         event of hardship due to an immediate and heavy financial need. Withdrawals from the
                                         Participant&rsquo;s Account resulting from Elective Deferral Contributions shall be limited
                                         to the amount of the Participant&rsquo;s Elective Deferral Contributions (and earnings
                                         thereon accrued as of December 31, 1988).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Age
                                         59&frac12; Withdrawals</U>. A Participant may withdraw any part of his eligible Vested Account
                                         any time after he attains age 59&frac12;. A Participant may only withdraw his Vested Account
                                         resulting from the following Contributions: Elective Deferral Contributions. A Participant
                                         may make such a withdrawal at any time.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Disability
                                         Withdrawals</U>. A Participant may withdraw any part of his eligible Vested Account any
                                         time after he has become Totally Disabled. A Participant may only withdraw his Vested
                                         Account resulting from the following Contributions: (1) Elective Deferral Contributions;
                                         (2) Matching Contributions; and (3) Additional Contributions. A Participant may make
                                         such a withdrawal at any time.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Qualified
                                         Reservist Distribution</U>. Qualified Reservist Distributions are not permitted.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(f)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Employer
                                         Stock</U>. The ESOP Portion of the Plan may be redeemed for purposes of withdrawals.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.26 &ndash; Retirement and the Start of Benefits</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Normal
                                         Retirement Age</U>. Normal Retirement Age is the age at which the Participant&rsquo;s
                                         Account becomes nonforfeitable if he is an Employee. A Participant&rsquo;s Normal Retirement
                                         Age is age 65.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Normal
                                         Retirement Date</U>. Normal Retirement Date means the date the Participant reaches his
                                         Normal Retirement Age.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Start
                                         of Retirement Benefits</U>. A Participant may not choose to have retirement benefits
                                         begin before he has a Severance from Employment.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Early
                                         Retirement Date.</U> Early retirement is not permitted.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Totally
                                         Disabled</U>. The definition of Totally Disabled is tied to Social Security disability.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(f)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Vested
                                         Benefit Modifications</U>. Section 6.03 permits an Inactive Participant to elect to receive
                                         a distribution after he has a Severance from Employment.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(g)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Small
                                         Vested Account Modifications</U>. If the value of the Participant&rsquo;s Vested Account
                                         does not exceed $5,000, the entire Vested Account shall be distributed, subject to Section
                                         11.07. Any payment of a small vested account over $1,000 will be considered a Mandatory
                                         Distribution, without regard to the Participant&rsquo;s age at the time of such distribution.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(h)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Beneficiary
                                         Modifications</U>. If there is no Beneficiary named or surviving when a Participant dies,
                                         the Participant&rsquo;s Beneficiary shall be the Participant&rsquo;s surviving spouse,
                                         or where there is no surviving spouse the following order: the Participant&rsquo;s children,
                                         the Participant&rsquo;s parents, then the Participant&rsquo;s estate.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.27 &ndash; Forms of Distribution for Retirement Benefits</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>ESOP
                                         Portion of the Plan</U>. With respect to the ESOP Portion of the Plan, distribution shall
                                         be made pursuant to a uniform, nondiscriminatory Distribution Policy promulgated by the
                                         Plan Administrator and in accordance with the applicable distribution provisions of Article
                                         7.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Non-ESOP
                                         Portion of the Plan</U>. With respect to the Non-ESOP Portion of the Plan:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Automatic
                                         Form of Distribution</U>. Subject to the distribution provisions of Article 7, the automatic
                                         form of distribution of retirement benefits shall be a single sum payment.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Optional
                                         Forms of Distribution</U>. Subject to the distribution provisions of Article 7, the optional
                                         forms of distribution of retirement benefits shall be a single sum payment; and partial
                                         cash payments.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Distribution
                                         Modifications</U>. Section 1.27(b)(1) and Section 1.27(b)(2) will be modified as follows:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Monies
                                         from a prior money purchase plan are not held under the Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Spousal
                                         Consent for Distributions</U>. This Plan is not a direct or indirect transferee after
                                         December 31, 1984, of a defined benefit plan, money purchase plan, target benefit plan,
                                         stock bonus plan, or profit sharing plan that is subject to the survivor annuity requirements
                                         of Code &sect;&sect;401(a)(11) and 417. Therefore, spousal consent is not required for
                                         electing an optional form of retirement benefit that is not a life annuity.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.28 &ndash; Adopting Employers</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Adopting Employers listed in the participation agreements attached to this Plan participate with the </FONT>Employer in a
single plan for the benefit of their Employees, as specified in such agreement.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
1.29 &ndash; Merger or Spin-Off</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
following plans merged into this Plan. Before these mergers, this Plan was known as the Tompkins </FONT>Financial Corporation
Investment and Stock Ownership Plan:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Tompkins
                                         Financial Corporation Defined Contribution Retirement Plan, effective December 1, 2021</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Tompkins
                                         Financial Corporation 2015 Defined Contribution Retirement Plan, effective December 1,
                                         2021</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Article
2</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Definitions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Section
</B></FONT><B><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2.01 &ndash; Definitions</FONT></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Account
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Participant&rsquo;s share of the Plan Fund. Separate
accounting records shall be kept for those parts of his Account resulting from the following:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Rollover
                                         Contributions</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Pre-tax
                                         Elective Deferral Contributions</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Roth
                                         Elective Deferral Contributions</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In-plan
                                         Roth Rollovers</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Matching
                                         Contributions that are not Qualified Matching Contributions or QACA Matching Contributions</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(f)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">All
                                         other Employer Contributions</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Participant&rsquo;s Vesting Percentage is less than 100% as to any of the Employer Contributions, a separate accounting record
will be kept for any part of his Account resulting from such Employer Contributions and, if there has been a prior Forfeiture
Date, from such Contributions made before a prior Forfeiture Date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
Participant&rsquo;s Account shall be reduced by any distribution of his Vested Account and by any Forfeitures. The Participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Accrual
Service Period </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the period defined in Section 1.19(c).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>ACP
Test </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the nondiscrimination test described in Code &sect;401(m)(2)
as provided for in Section 4.08(d).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>ACP
Test Safe Harbor </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the method described in for satisfying
the ACP Test with respect to Matching Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Active
Participant </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Eligible Employee who is actively participating
in the Plan according to the provisions of Section 3.01.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Additional
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means additional Employer Contributions or the
Forfeitures that are reallocated according to Section 4.06 and deemed to be Additional Contributions. (See Section 1.18(b) and
Section 4.01, and Section 4.06.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Adopting
Employer </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an employer that is listed in the attached participation
agreements.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>ADP
Test </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the nondiscrimination test described in Code &sect;401(k)(3)
as provided for in Section 4.08(c).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>ADP
Test Safe Harbor </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the method described in for satisfying
the ADP Test.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Affiliated
Service Group </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means any group of corporations, partnerships
or other organizations of which the Employer is a part and that is affiliated within the meaning of Code &sect;414(m) and the
regulations thereunder. The term Controlled Group, as it is used in this Plan, shall include the term Affiliated Service Group.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Alternate
Payee </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Annual
Compensation </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Employee&rsquo;s annual Compensation
defined in Section 1.13.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Annuity
Contract </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the annuity contract or contracts into which
the Employer, and the Adopting Employers adopting this Plan as a separate plan enter, or the Trustee enters, whichever is appropriate,
with the Insurer for guaranteed benefits, for the investment of Contributions in separate accounts, and for the payment of benefits
under this Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Annuity
Starting Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the first day of the first period for which
an amount is payable as an annuity or any other form.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Bargaining
Employee </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee who is represented for collective
bargaining purposes by any collective bargaining agreement between the Employer and employee representatives, if retirement benefits
were the subject of good faith bargaining and if two percent or less of the Employees who are covered pursuant to that agreement
are professionals as defined in Regulation Section 1.410(b)-9. For this purpose, the term &ldquo;employee representatives&rdquo;
does not include any organization more than half of whose members are Employees who are owners, officers, or executives of the
Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Beneficiary
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the person or persons named by a Participant to receive
any benefits under the Plan when the Participant dies. (See Section 11.08.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>C
Corporation </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, under United States federal income tax law,
any corporation that is taxed separately from its owners.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Catch-up
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means Elective Deferral Contributions 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 defined in Section 4.07, the dollar limitation
on Elective Deferral Contributions under Code &sect;402(g) (not counting Catch-up Contributions), and the limit imposed by the
ADP Test. (See Section 1.14(d) and Section 4.01.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Catch-up
Contributions are not subject to the limits on the Maximum Annual Additions, are not counted in the ADP Test, and are not counted
in determining the minimum allocation under Code &sect;416 (but Catch-up Contributions made in prior years are counted in determining
whether the Plan is top-heavy).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Claimant
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means any person who makes a claim for benefits under this
Plan. (See Section 10.05.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Code
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Internal Revenue Code of 1986, as amended. All citations
to sections of the Code are to such sections as they may from time to time be amended or renumbered.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Compensation
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means one of the following as specified in Section 1.13:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Information
                                         Required to be Reported Under Code &sect;&sect;6041, 6051, and 6052 (&ldquo;Wages, Tips
                                         and Other Compensation&rdquo; box on Form W-2). Compensation is defined as wages, within
                                         the meaning of Code &sect;3401(a), and all other payments of compensation to an Employee
                                         by the Employer (in the course of the Employer&rsquo;s trade or business) for which the
                                         Employer is required to furnish the Employee a written statement under Code &sect;&sect;6041(d),
                                         6051(a)(3), and 6052. Compensation shall be determined without regard to any rules under
                                         Code &sect;3401(a) that limit the remuneration included in wages based on the nature
                                         or location of the employment or the services performed (such as the exception for agricultural
                                         labor in Code &sect;3401(a)(2)).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Code
                                         &sect;3401 (a) Wages. Compensation is defined as wages within the meaning of Code &sect;3401(a) for the purposes of income tax withholding at the source but determined without regard
                                         to any rules that limit the remuneration included in wages based on the nature or location
                                         of the employment or the services performed (such as the exception for agricultural labor
                                         in Code &sect;3401(a)(2)).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Simplified
                                         415 Compensation. Compensation is defined as 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 to the extent 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 nonaccountable
                                         plan as described in Regulation &sect;1.62-2(c)), excluding:</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">employer
                                         contributions (other than elective contributions described in Code &sect;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 &sect;408(k) or a simple retirement account described
                                         in Code &sect;408(p), and whether or not qualified) to the extent such contributions
                                         are not includible in the Employee&rsquo;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), unless otherwise specified
                                         in Section 1.13(a);</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">amounts
                                         realized from the exercise of a nonstatutory stock option (that is, an option other than
                                         a statutory stock option as defined in Regulation &sect;1.421 -1(b)), 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;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">amounts
                                         realized from the sale, exchange or other disposition of stock acquired under a statutory
                                         stock option;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 &sect;125);
                                         and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(5)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">other
                                         items of remuneration that are similar to any of the items listed in (1) through (4)
                                         above.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
provided in Section 1.09(a), Compensation shall include compensation with a Predecessor Employer which did not maintain this Plan,
in which event the crediting of such compensation shall be determined on a reasonably uniform basis to all similarly situated
Employees based on all relevant facts and circumstances so as not to discriminate in favor of Highly Compensated Employees.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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, unless otherwise elected in Section 1.13.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Compensation
for a Limitation Year shall also include Compensation paid by the later of 2&frac12; months after an Employee&rsquo;s Severance from
Employment with the Employer maintaining the Plan or the end of the Limitation Year that includes the date of the Employee&rsquo;s
Severance from Employment with the Employer maintaining the plan, if the payment is regular Compensation for services during the
employee&rsquo;s regular working hours, or Compensation for services outside the employee&rsquo;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. If elected under
Section 1.13(b), Compensation shall include payments (1) for unused accrued bona fide sick, vacation or other leave that the employee
would have been able to use if employment had continued, and/or (2) received by the Employee pursuant to a nonqualified 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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&frac12; months after the Severance from Employment date or the end of the Plan Year that includes the Severance
from Employment date, except Compensation paid to a Participant who is permanently and totally disabled, as defined in Code &sect;22(e)(3),
if provided in Section 1.13.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Back
pay, within the meaning of Regulation &sect;1.415(c)-2(g)(8), 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Unless
otherwise provided in Section 1.13, 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 &sect;&sect;125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k),
or 457(b).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Unless
otherwise provided in Section 1.13, Compensation shall also include deemed Code &sect;125 Compensation, which is an amount that
is excludible under Code &sect;106 that is not available to a Participant in cash in lieu of group health coverage under a Code
&sect;125 arrangement solely because the Participant is unable to certify that he has other health coverage. Amounts are deemed
Code &sect;125 Compensation only if the Employer does not request or otherwise collect information regarding the Participant&rsquo;s
other health coverage as part of the enrollment process for the health plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Unless
otherwise provided in Section 1.13, Compensation shall include reimbursements or other expense allowances, fringe benefits (cash
and noncash), moving expenses, deferred compensation (other than elective contributions), and welfare benefits.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Specific
Compensation may be included or excluded from this definition if provided in Section 1.13.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of Section 4.08, the Employer may elect to use an alternative nondiscriminatory definition of Compensation in accordance
with Code &sect;414(s) and the regulations thereunder.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 $275,000, as adjusted for cost-of-living increases
in accordance with Code &sect;401(a)(17)(B). If provided in Section 1.13, Elective Deferral Contributions may be made with respect
to Compensation that exceeds the annual compensation limit, provided such Elective Deferral Contributions otherwise satisfy any
applicable limitations. The cost-of-living adjustment in effect for a calendar year applies to any determination period beginning
with or within such calendar year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
Compensation for any prior determination period is taken into account in determining a Participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Compensation
means, for a Leased Employee, Compensation for the services the Leased Employee performs for the Employer, determined in the same
manner as the Compensation of Employees who are not Leased Employees, regardless of whether such Compensation is received directly
from the Employer or from the leasing organization.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Compensation
Year </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the consecutive 12-month period defined in Section
1.13.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Contingent
Annuitant </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an individual named by the Participant to receive
a lifetime benefit after the Participant&rsquo;s death in accordance with a survivorship life annuity.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Contributions
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means Employer Contributions, Participant Contributions, and
Rollover Contributions as set out in Article 4, unless the context clearly indicates only specific contributions are meant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Controlled
Group </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 &sect;414(b), Code &sect;414(c) and the regulations thereunder and, for purposes of determining contribution
limitations under Section 4.07(a), as modified by Code &sect;415(h). The term Controlled Group, as it is used in this Plan, shall
include the term Affiliated Service Group and any other employer required to be aggregated with the Employer under Code &sect;414(o)
and the regulations thereunder.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Designated
Beneficiary </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the individual who is designated by the Participant
(or the Participant&rsquo;s surviving spouse) as the Beneficiary of the Participant&rsquo;s interest under the Plan and who is
the designated beneficiary under Code &sect;401(a)(9) and Regulation &sect;1.401(a)(9)-4.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Designated
Roth Account </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the portion of a Participant&rsquo;s Account
resulting from Roth Elective Deferral Contributions, In-plan Roth Rollovers, 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 Regulation &sect;1.401 (k)-1(f).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Differential
Wage Payments </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means 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 &sect;3401(h) and represent all or
a portion of the wages the individual would have received from the Employer if the individual were performing service for the
Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Direct
Rollover </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a payment by the Plan to the Eligible Retirement
Plan specified by the Distributee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Discretionary
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means discretionary Employer Contributions as
provided in Section 1.18(a) and Section 4.01.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Distributee
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee or former Employee. Also, the Employee&rsquo;s
(or former Employee&rsquo;s) surviving spouse and the Employee&rsquo;s (or former Employee&rsquo;s) spouse or former spouse who
is the Alternate Payee under a qualified domestic relations order, as defined in Code &sect;414(p), are Distributees with regard
to the interest of the spouse or former spouse. A Distributee includes the Employee&rsquo;s (or former Employee&rsquo;s) nonspouse
Designated Beneficiary, in which case, the distribution can only be transferred to a traditional IRA or Roth IRA established on
behalf of the nonspouse Designated Beneficiary for the purpose of receiving the distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Early
Retirement Age </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the age defined in Section 1.26(d).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Early
Retirement Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date specified in Section 1.26(d)
which a Participant selects for beginning his early retirement benefit after he reaches Early Retirement Age and has had a Severance
from Employment. If a Participant has a Severance from Employment before satisfying any age requirement for Early Retirement Age,
but after satisfying any other requirements, the Participant shall be entitled to elect a distribution of his Vested Account as
an early retirement benefit upon satisfying such age requirement.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Effective
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date specified in Section 1.04.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Elective
Deferral Agreement </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 (including by means of voice response or other electronic system under circumstances
that the Employer permits) and in accordance with such rules as the Employer may prescribe in a nondiscriminatory manner.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Elective
Deferral Agreements cannot relate to Compensation that is payable prior to the effective date of the Elective Deferral Agreement
or to Compensation that is payable prior to the later of the adoption or effective date of the cash or deferred arrangement (CODA).
In addition, except for occasional bona fide administrative considerations, contributions made pursuant to such an election cannot
precede the earlier of (a) the performance of services relating to the contributions and (b) when the compensation that is subject
to the election would have been payable to the Employee in the absence of an election to defer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Elective
Deferral Agreements shall be made, changed, or terminated according to the provisions of Section 1.14(a) and Section 4.01(a).
An Elective Deferral Agreement may also be terminated according to the terms of an automatic contribution arrangement, if any,
under Section 1.14 and Section 1.16.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Elective
Deferral Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means 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 and Roth Elective Deferral Contributions, unless the context clearly
indicates only one is meant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Eligible
Employee </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee who meets the requirements specified
in Section 1.10. However, to the extent an Employee becomes an Employee as a result of a Code &sect;410(b)(6)(C) transaction,
that Employee shall not be an Eligible Employee during the period beginning on the date of the transaction and ending on the last
day of the first Plan Year beginning after the date of the transaction. This period is called the transition period. The transition
period may end earlier if there is a significant change in the coverage under the Plan or if the Employer chooses to cover all
similarly situated Employees as of an earlier date. A Code &sect;410(b)(6)(C) transaction is an asset or stock acquisition, merger,
or similar transaction involving a change in the employer of the employees of a trade or business. Further, for purposes of this
provision, only Employees of the Employer or Adopting Employers are eligible to participate in the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Eligible
Retirement Plan </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an eligible plan under Code &sect;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 &sect;403(a), an annuity contract described in Code &sect;403(b), or a qualified plan
described in Code &sect;401(a), that accepts the Distributee&rsquo;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 as the Alternate
Payee under a qualified domestic relations order, as defined in Code &sect;414(p).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 (1) another designated Roth account of the individual
from whose Account the payments or distributions were made or (2) a Roth IRA of such individual.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Eligible
Rollover Distribution </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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: (1) 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&rsquo;s
Designated Beneficiary, or for a specified period of ten years or more; (2) any distribution to the extent such distribution is
required under Code &sect;401(a)(9); (3) any hardship distribution; (4) any Permissible Withdrawal; and (5) any other distribution(s)
that is reasonably expected to total less than $200 during a year. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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) a traditional individual retirement account or annuity described in Code &sect;408(a) or (b) (a &ldquo;traditional
IRA&rdquo;); (ii) a Roth individual retirement account or annuity described in Code &sect;408A (a &ldquo;Roth IRA&rdquo;); or
(iii) a qualified plan or an annuity contract described in Code &sect;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Employee
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 &sect;414(n) or (o). Individuals who meet the requirements above may not participate in the ESOP unless they
are employed by the corporation that issues the stock held by the ESOP or by any corporation that is a member of the same controlled
group of corporations (within the meaning of Code Section1563(a), as modified by Code &sect;409(l)(4)(B) and (C) and as determined
without regard to Code Sections 1563(a)(4) and (e)(3)(C)). For all other purposes under the ESOP, including nondiscrimination
and coverage, employees who meet the definition herein are treated as Employees.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Employer
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, except for purposes of Section 4.07, the employer named
in Section 1.02 and 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. Any Employer adopting an ESOP must be a C corporation or S Corporation
and cannot be a joint venture or a partnership.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Employer
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means Elective Deferral Contributions, Matching
Contributions, Qualified Nonelective Contributions, QACA Nonelective Contributions, Additional Contributions and Discretionary
Contributions as set out in Article 1 and contributions made by the Employer in accordance with the provisions of Section 12.04,
unless the context clearly indicates only specific contributions are meant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Employer
Group </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means each separate group of entities which consists
of the Employer and all Adopting Employers that are members of the same Controlled Group as the Employer or consist of an Adopting
Employer that is not a member of the same Controlled Group as the Employer and all other Adopting Employers who are members of
the same Controlled Group as such Adopting Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Employer
Stock </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means common stock issued by the Employer that is readily
tradable on an established securities market. If there is no such common stock, then Employer Stock means common stock issued
by the Employer that has a combination of voting power and dividend rights equal to or in excess of (a) that class of common stock
of the Employer having the greatest voting power, and (b) that class of common stock of the Employer having the greatest dividend
rights. For purposes of this paragraph, Employer includes a corporation that is a member of the same controlled group within the
meaning of Code &sect;409(l)(4).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Entry
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date an Employee first enters the Plan as an
Active Participant for purposes of the Contributions specified in Section 1.10. (See Section 3.01.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Entry
Service </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee&rsquo;s service as defined in Section
1.11. Entry Service shall include service with a Controlled Group member but only for the period such organization is a member
of the Controlled Group.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
provided in Section 1.09(a), Entry Service shall include service with a Predecessor Employer which did not maintain this Plan.
If provided in Section 1.09(b), Entry Service shall include service with a Prior Employer. If Entry Service includes service with
a Predecessor Employer or Prior Employer, the crediting of such service shall be determined on a reasonably uniform basis to all
similarly situated Employees based on all relevant facts and circumstances so as not to discriminate in favor of Highly Compensated
Employees.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Entry
Service shall include a Period of Military Duty. If the elapsed time method is used, the entire Period of Military Duty shall
be included to the extent it has not already been counted as Entry Service. If the hours method is used, an Hour of Service shall
be credited (without regard to the 501 Hours of Service limitation) for each hour the Employee would normally have been scheduled
to work for the Employer during such Period of Military Duty to the extent such hour has not already been counted for purposes
of Entry Service.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the elapsed time method is used, Entry Service shall be measured from his Hire 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 Entry Service shall be expressed as years (on the
basis that 365 days equal one year), months (for purposes of the aggregation of fractional months, 30 days equals one month) or
days.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the elapsed time method is used, Entry Service shall include a Period of Severance (service spanning rule) if (a) the Period of
Severance immediately follows a period during which an Employee is not absent from work and ends within 12 months, or (b) 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the hours method is used and the Entry Service Period shifts to the Plan Year, an Employee will be credited with two years of
Entry Service if he has the Hours of Service required for a year of Entry Service in both his first and second Entry Service Periods.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the method of crediting Entry Service changes, the provisions of Section 11.13 shall apply.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Entry
Service Period </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the period defined in Section 1.11.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>ERISA
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Employee Retirement Income Security Act of 1974,
as amended.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>ESOP
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an employee stock ownership plan within the meaning of
Code &sect;4975(e)(7) and is designed to invest primarily in Employer Stock.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>ESOP
Portion </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the portion of the Plan that is invested in Employer
Stock or that is intended to be available to be invested in Employer Stock.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Exempt
Loan </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a loan described in Code &sect;4975(d)(3) that meets
the requirements for exemption from excise tax imposed under Code &sect;4975(a) and (b) described in Regulation Section 54.4975-7(b).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>401(k)
Safe Harbor Plan </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a plan that satisfies the ADP Test Safe
Harbor and to which the 401(k) safe harbor provisions of Section 4.09 apply as provided in Section 1.15.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Fiscal
Year </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Employer&rsquo;s taxable year as provided in
Section 1.06.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Forfeiture
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the part, if any, of a Participant&rsquo;s Account that
is forfeited. (See Section 4.05 for rules regarding Forfeitures.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Forfeiture
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date the Participant incurs five consecutive
Vesting Breaks.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Highly
Compensated Employee</B> <FONT STYLE="font-variant: normal">means any Employee who:</FONT></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">was
                                         a 5-percent owner at any time during the year or the preceding year, or</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">for
                                         the preceding year had compensation from the Employer in excess of $120,000 and, if the
                                         Employer so elects in Section 1.12(a)(1), was in the top-paid group for the preceding
                                         year. The $120,000 amount is adjusted at the same time and in the same manner as under
                                         Code &sect;415(d).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
this purpose the applicable year of the plan for which a determination is being made is called a determination year and the preceding
12-month period is called a look-back year. If the Employer has made a calendar year data election in Section 1.12(a)(2), the
look-back year shall be the calendar year beginning with or within the look-back year. The Plan may not use such election to determine
whether Employees are Highly Compensated Employees on account of being a 5-percent owner.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Calendar
year data elections and top-paid group elections, once made, apply for all subsequent years unless changed by the Employer. If
the Employer makes one election, the Employer is not required to make the other. If both elections are made, the look-back year
in determining the top-paid group must be the calendar year beginning with or within the look-back year. Each Employer Group may
choose to make a calendar year data election or a top-paid group election. Any such election(s) must be in writing and by the
date prescribed in Code &sect;414(q). These elections must apply consistently to the determination years of all plans maintained
by the Employer which reference the highly compensated employee definition in Code &sect;414(q), except as provided in Internal
Revenue Service Notice 97-45 (or superseding guidance).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 &sect;414(q) and the regulations thereunder.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of this definition, the above references to compensation shall mean Compensation as defined in Section 4.07.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Hire
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date an Employee first performs an Hour of Service.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Hour
of Service </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, for the elapsed time method of crediting
service in this Plan, each hour for which an Employee is paid, or entitled to payment, for performing duties for the Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Hour
of Service means, for the hours method of crediting service in this Plan, the following:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Each
                                         hour for which an Employee is paid, or entitled to payment, for performing duties for
                                         the Employer during the applicable service period.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Each
                                         hour for which an Employee is paid, or entitled to payment, by the Employer on account
                                         of a period of time in which no duties are performed (irrespective of whether the employment
                                         relationship has terminated) due to vacation, holiday, illness, incapacity (including
                                         disability), layoff, jury duty, military duty, or leave of absence. Notwithstanding the
                                         preceding provisions of this subparagraph (b), no credit shall be given to the Employee:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">for
                                         more than 501 Hours of Service under this subparagraph (b) on account of any single continuous
                                         period in which the Employee performs no duties (whether or not such period occurs in
                                         a single service period); or</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">for
                                         an Hour of Service for which the Employee is directly or indirectly paid, or entitled
                                         to payment, on account of a period in which no duties are performed if such payment is
                                         made or due under a plan maintained solely for the purpose of complying with applicable
                                         worker&rsquo;s or workmen&rsquo;s compensation, or unemployment compensation, or disability
                                         insurance laws; or</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">for
                                         an Hour of Service for a payment which solely reimburses the Employee for medical or
                                         medically related expenses incurred by him.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of this subparagraph (b), a payment shall be deemed to be made by, or due from the Employer, regardless of whether such
payment is made by, or due from the Employer, directly or indirectly through, among others, a trust fund or insurer, to which
the Employer contributes or pays premiums and regardless of whether contributions made or due to the trust fund, insurer, or other
entity are for the benefit of particular employees or are on behalf of a group of employees in the aggregate.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Each
                                         hour for which back pay, irrespective of mitigation of damages, is either awarded or
                                         agreed to by the Employer. The same Hours of Service shall not be credited both under
                                         subparagraph (a) or subparagraph (b) above (as the case may be) and under this subparagraph
                                         (c). Crediting of Hours of Service for back pay awarded or agreed to with respect to
                                         periods described in subparagraph (b) above shall be subject to the limitations set forth
                                         in that subparagraph.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
crediting of Hours of Service above shall be applied under the rules of paragraphs (b) and (c) of the Department of Labor Regulation
2530.200b-2 (including interpretations or opinions implementing such rules); which rules, by this reference, are specifically
incorporated in full within this Plan. The reference to paragraph (b)&nbsp;applies to the special rule for determining Hours of
Service for reasons other than the performance of duties such as payments calculated (or not calculated) on the basis of units
of time and the rule against double credit. The reference to paragraph (c) applies to the crediting of Hours of Service to service
periods.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Hours
of Service shall be credited for employment with any other employer required to be aggregated with the Employer under Code &sect;414(b),
(c), (m), or (o) and the regulations thereunder for purposes of entry 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 &sect;414(n) or (o) and the regulations
thereunder.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Solely
for purposes of determining whether a one-year break in service has occurred for vesting purposes, during a Parental Absence an
Employee shall be credited with the Hours of Service which would otherwise have been credited to the Employee but for such absence,
or in any case in which such hours cannot be determined, eight Hours of Service per day of such absence. The Hours of Service
credited under this paragraph shall be credited in the service period in which the absence begins if the crediting is necessary
to prevent a break in service in that period; or in all other cases, in the following service period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Administrator may elect for all Employees or for one or more different classifications of Employees (provided such classifications
are reasonable, are consistently applied, and are nondiscriminatory) to apply one or more of the equivalency methods set forth
in Department of Labor Regulation &sect;2530.200b-3.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Inactive
Participant </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a former Active Participant who has an Account.
(See Section 3.02.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Independent
Contractor </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, for purposes of Section 1.10, an individual
considered by the Employer to be an independent contractor who is later determined by the Internal Revenue Service to be an Employee.
If provided in Section 1.10, such individual will continue to be excluded following the reclassification date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>In-Plan
Roth Rollover </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the irrevocable rollover of all or any
portion of a Participant&rsquo;s Vested Account (other than a Designated Roth Account) to a Designated Roth Account. The rollover
shall be subject to the provisions of Section 4.04, and made in accordance with Code &sect;402A(c)(4) and any subsequent guidance.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Insurance
Policy </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the life insurance policy or policies issued to
the Trustee by the Insurer as provided in Section 5.08.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Insurer
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means Principal Life Insurance Company or the insurance company
or companies named by the Trustee in its discretion or as directed under the Trust Agreement to issue Annuity Contracts. In addition,
if this Plan is a restatement of a Prior Plan, Insurer shall also mean any life insurance company which has issued a group annuity
contract to either the Employer or the Trustee and such contract remains in effect.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Investment
Fund </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 any applicable Trust Agreement or Trust Agreements.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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&rsquo;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&rsquo;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&rsquo;s Account
invested in such arrangement to the total of the Investment Fund invested in such arrangement.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Investment
Manager </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means any fiduciary (other than a Trustee or Named
Fiduciary):</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">who
                                         has the power to manage, acquire, or dispose of any assets of the Plan;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">who
                                         (1) is registered as an investment adviser under the Investment Advisers Act of 1940;
                                         (2) is not registered as an investment adviser under such Act by reason of paragraph
                                         (1) 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; (3) is
                                         a bank, as defined in that Act; or (4) is an insurance company qualified to perform services
                                         described in paragraph (a) above under the laws of more than one state; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">who
                                         has acknowledged in writing being a fiduciary with respect to the Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Late
Retirement Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, with respect to a Participant who continues
to work for the Employer after his Normal Retirement Date, the earliest day that the Participant has a Severance from Employment.
If permitted under Section 1.26(c), an earlier Retirement Date may apply if the Participant so elects. A later Retirement Date
may apply if the Participant so elects under Section 6.04.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Leased
Employee </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means any person (other than an employee of the recipient)
who, pursuant to an agreement between the recipient and any other person (&ldquo;leasing organization&rdquo;), has performed services
for the recipient (or for the recipient and related persons determined in accordance with Code &sect;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) such employee is covered by a money purchase pension plan providing (1) a nonintegrated employer
contribution rate of at least 10 percent of compensation, as defined in Code &sect;415(c)(3), (2) immediate participation, and
(3) full and immediate vesting, and (b) Leased Employees do not constitute more than 20 percent of the recipient&rsquo;s nonhighly
compensated work force.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Loan
Administrator </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the person(s) or position(s) named in Section
1.22(b)(1).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Mandatory
Distribution </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a distribution to a Participant that is
made without the Participant&rsquo;s consent and is made to the Participant before he attains the older of age 62 or his Normal
Retirement Age. If elected in Section 1.26(g), Mandatory Distribution means a distribution to a Participant that is made without
the Participant&rsquo;s consent, without regard to the Participant&rsquo;s age at the time of such distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Matching
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means Employer Contributions that are contingent
on a Participant&rsquo;s Elective Deferral Contributions or Voluntary Contributions. (See Section 1.15(c), Section 1.16(h), Section
1.17, Section 4.01, Section 4.09 and Section 4.11.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Monthly
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means each Yearly Date and the same day of each following
month during the Plan Year beginning on such Yearly Date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Named
Fiduciary </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the person or persons named in Section 1.07
who have authority to control and manage the operation and administration of the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Named
Fiduciary for Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Named Fiduciary responsible
for collecting Contributions pursuant to Section 10.01.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Net
Profits </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Employer&rsquo;s current or accumulated net
earnings, determined according to generally accepted accounting practices, before any Contributions made by the Employer under
this Plan and before any deduction for Federal or state income tax, dividends on the Employer&rsquo;s stock, and capital gains
or losses. If the Employer is a nonprofit organization under Code &sect;501(c)(3), Net Profits means excess revenues (excess of
receipts over expenditures).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Nonhighly
Compensated Employee </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee of the Employer who
is not a Highly Compensated Employee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Non-bargaining
Employee </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee who is not represented for collective
bargaining purposes by any collective bargaining agreement between the Employer and employee representatives, if retirement benefits
were the subject of good faith bargaining and if two percent or less of the Employees who are covered pursuant to that agreement
are professionals as defined in section 1.410(b)-9 of the regulations. For this purpose, the term &ldquo;employee representatives&rdquo;
does not include any organization more than half of whose members are Employees who are owners, officers, or executives of the
Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Non-ESOP
Portion </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the portion of the Plan that is not the ESOP
Portion of the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Nonresident
Alien </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a nonresident alien, within the meaning of Code
&sect;7701(b)(1)(B), who receives no earned income, within the meaning of Code &sect;911(d)(2), from the Employer that constitutes
income from sources within the United States, within the meaning of Code &sect;861(a)(3), or who receives such earned income but
it is all exempt from income tax in the United States under the terms of an income tax convention.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Nonvested
Account </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the excess, if any, of a Participant&rsquo;s
Account over his Vested Account.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Normal
Form </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a single life annuity with installment refund.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Normal
Retirement Age </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the age defined in Section 1.26(a).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Normal
Retirement Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date defined in Section 1.26(b).
Retirement benefits shall begin on a Participant&rsquo;s Normal Retirement Date if he has had a Severance from Employment, has
a Vested Account, and has not elected to have retirement benefits begin later. However, retirement benefits shall not begin before
the older of age 62 or his Normal Retirement Age, unless the qualified election procedures of Section 7.02(c) or Section 7.03(c),
as applicable, are met. If permitted in Section 1.26(c), a Participant may choose to have retirement benefits begin on his Normal
Retirement Date, even if he is an Employee on such date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>On-call,
Temporary, or Seasonal Employee </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee who is regularly
scheduled to work less than 1,000 Hours of Service in an Entry Service Period. In the event such an Employee (a) works at least
1,000 Hours of Service during an Entry Service Period based on the Hours of Service credited at the end of the Entry Service Period
or (b) his employment status changes to full-time, he shall no longer be considered an On-call, Temporary, or Seasonal Employee</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Parental
Absence </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee&rsquo;s absence from work (a) by
reason of pregnancy of the Employee, (b) by reason of birth of a child of the Employee, (c) by reason of the placement of a child
with the Employee in connection with adoption of such child by such Employee, or (d) for purposes of caring for such child for
a period beginning immediately following such birth or placement.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Participant
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means either an Active Participant or an Inactive Participant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Participant
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means Voluntary Contributions and Required Contributions,
unless the context clearly indicates only one is meant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Period
of Military Duty </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, for an Employee (a) who served as a
member of the armed forces of the United States, and (b) who was reemployed 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, the period
of time from the date the Employee was first absent from active work for the Employer because of such military duty to the date
the Employee was reemployed.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Period
of Service </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a period of time beginning on an Employee&rsquo;s
Hire Date and ending on his Severance Date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Period
of Severance </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a period of time beginning on an Employee&rsquo;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 entry 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Plan
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Employer&rsquo;s retirement plan set forth in this
document, including any later amendments hereto. The term Plan shall include the Trust Agreement, if any, set up in conjunction
with the Plan, unless the context clearly indicates otherwise.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Plan
Administrator </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the person or persons who administer the
Plan. (See Section 1.08.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Plan
Fund </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 of all amounts held under the Plan Fund shall equal the value of the aggregate Participants&rsquo; Accounts
under the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Plan
Year </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a consecutive 12-month period beginning on a Yearly
Date and ending on the day before the next Yearly Date. If the Yearly Date changes, the change will result in a short Plan Year.
If a service period is based on the Plan Year, corresponding years before the Effective Date shall be included.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Plan-Year
Quarter </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a period beginning on a Quarterly Date and ending
on the day before the next Quarterly Date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Predecessor
Employer </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, except for purposes of Section 4.07, a predecessor
employer, if any, defined in Section 1.09(a).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Pre-tax
Elective Deferral Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a Participant&rsquo;s
Elective Deferral Contributions that are not includible in the Participant&rsquo;s gross income at the time deferred.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Primary
Beneficiary </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an individual named as a Beneficiary under
the Plan who has an unconditional right to all or a portion of the Participant&rsquo;s Account balance under the Plan upon the
death of the Participant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Prior
Employer </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a prior employer, if any, defined in Section
1.09(b).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Prior
Plan </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a retirement plan of the Employer or of a Predecessor
Employer that was qualifiable under Code &sect;401(a), and of which this Plan is a restatement. If, because of a merger, consolidation,
or transfer of assets or liabilities, this Plan is a continuation of a plan that was qualifiable under Code &sect;401(a), that
plan shall be a Prior Plan. If, with the approval of any governmental agency to which it is subject, the assets of a terminated
plan of the Employer which was qualified under Code &sect;401(a) are transferred to this Plan, that terminated plan shall be deemed
to be the Prior Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Prior
Plan Assets </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the assets accumulated under the Prior Plan
which have not been distributed and which are held under this Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Qualified
Military Service </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Qualified
Joint and Survivor Annuity </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, for a Participant who has
a spouse, an immediate survivorship life annuity with installment refund, where the Contingent Annuitant is the Participant&rsquo;s
spouse and the survivorship percentage is 50%, unless specified in Section 1.27(b)(1). A former spouse will be treated as the
spouse to the extent provided under a qualified domestic relations order as described in Code &sect;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&rsquo;s
Vested Account.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Qualified
Preretirement Survivor Annuity </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a single life annuity
with installment 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 under Code &sect;414(p).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Qualified
Reservist Distribution </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means any distribution to an individual
if: (1) such distribution is from an individual retirement plan, or from amounts attributable to employer contributions made pursuant
to elective deferrals described in Code &sect;402(g)(3)(A) or (C) or Code &sect;501(c)(18)(D)(iii); (2) such individual was (by
reason of being a member of a reserve component (as defined in Section 101 of Title 37 of the U.S. Code)) ordered or called to
active duty after September 11, 2001, for a period in excess of 179 days or for an indefinite period; and (3) such distribution
is made during the period beginning on the date of such order or call and ending at the close of the active duty period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Quarterly
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means each Yearly Date and the third, sixth, and ninth
Monthly Date after each Yearly Date that is within the same Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Readily
Tradable </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means that Employer Stock is traded on a national
securities exchange that is registered under section 6 of the Securities Exchange Act of 1934, or traded on a foreign national
securities exchange that is officially recognized, sanctioned, or supervised by a governmental authority where the security is
deemed by the Securities and Exchange Commission as having a ready market under SEC Rule 15c3-1.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Reentry
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date a former Active Participant reenters the
Plan. (See Section 3.01.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Regulation
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means any regulation as promulgated by the Secretary of the
Treasury or delegates of the Treasury Department, as amended and/or renumbered from time to time. If this Plan references a regulation
that is promulgated by any other Department, Agency, Commission, or other federal entity, then the name of such Department, Agency,
Commission, or other federal entity will be referenced with such regulation.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Required
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means nondeductible employee contributions required
from an active participant in order to participate in the Prior Plan. Required Contributions, and earnings thereon, shall be 100%
vested and nonforfeitable at all times.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Retirement
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date a retirement benefit will begin and is
a Participant&rsquo;s Early, Normal, or Late Retirement Date, as the case may be.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Rollover
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the rollover contributions that are made
by an Eligible Employee or an Inactive Participant. (See Section 4.03.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Roth
Elective Deferral Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means a Participant&rsquo;s
Elective Deferral Contributions that are not excludible from the Participant&rsquo;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&rsquo;s gross income will be determined in accordance with
Regulation Section 1.401(k)-1(f)(2). In the case of a Self-employed Individual, an Elective Deferral Contribution is not excludible
from gross income only if the individual does not claim a deduction for such amount.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>S
Corporation </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, for United States federal income tax purposes,
a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election
to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Self-Directed
Brokerage Account </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means that portion of a Participant&rsquo;s
Account that is invested at the Participant&rsquo;s direction in the Self-Directed Brokerage Account. Self-Directed Brokerage
Accounts are only permitted under the Plan if such accounts are also permitted under the terms of the Trust Agreement.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Semi-yearly
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means each Yearly Date and the sixth Monthly Date after
each Yearly Date that is within the same Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Severance
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the earlier of (a) the date on which an Employee
quits, retires, dies, or is discharged, or (b) 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 entry 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Severance
from Employment </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, except for purposes of Section 4.07,
an Employee has ceased to be an employee of the employer maintaining the Plan. An Employee does not have a severance from employment
if, in connection with a change of employment, the Employee&rsquo;s new employer maintains such Plan with respect to the Employee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Significant
Corporate Event </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means any corporate merger or consolidation,
recapitalization, reclassification, liquidation, dissolution, sale of substantially all assets of a trade or business, or such
similar transaction as may be prescribed in regulations under Code &sect;409(e)(3).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Totally
Disabled </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, except as otherwise provided in Section 1.26(e),
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. The
determination of disability shall be applied uniformly to all Participants and may not discriminate in favor of Highly Compensated
Employees.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Trust
Agreement </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an agreement of trust between the Employer
and Trustee established for 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Trust
Fund </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Trustee
</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, for trusteed plans, the party or parties named in the
Trust Agreement(s).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Valuation
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the date the value of the assets of the Investment
Fund is determined. The value of each Account 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 nondiscriminatory manner, assets of the Investment Fund may be valued more frequently. These dates
shall also be Valuation Dates. (See Section 5.02(b) for additional ESOP rules.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Vested
Account </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the vested part of a Participant&rsquo;s Account.
If all Employer Contributions are 100% vested, the Participant&rsquo;s Vested Account is equal to his Account. If not all Employer
Contributions are 100% vested, and the Participant&rsquo;s Vesting Percentage for all Employer Contributions is 100%, the Vested
Account equals his Account. If not all Employer Contributions are 100% vested and the Participant&rsquo;s Vesting Percentage for
all Employer Contributions is not 100%, the Vested Account equals the sum of (a) and (b) below:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         part of the Participant&rsquo;s Account resulting from Employer Contributions made before
                                         a prior Forfeiture Date and all other Contributions that were 100% vested when made.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         balance of the Participant&rsquo;s Account in excess of the amount in (a) above multiplied
                                         by his Vesting Percentage. If his Vesting Percentages that apply to such Employer Contributions
                                         are not equal, the balance of his Account resulting from all types of Employer Contributions
                                         subject to the same Vesting Percentage shall be multiplied by the applicable Vesting
                                         Percentage and each product added together to determine this amount. If the Participant
                                         has withdrawn any part of his Account resulting from Employer Contributions, other than
                                         the vested Employer Contributions included in (a) above, and his Vesting Percentage with
                                         respect to such Contributions is less than 100%, the amount determined under this subparagraph
                                         (b) shall be equal to P(AB + D) - D as defined below:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.5in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">P
                               =</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         Participant&rsquo;s Vesting Percentage.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.5in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">AB
                               =</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         balance of the Participant&rsquo;s Account in excess of the amount in (a) above.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.5in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">D
                               =</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         amount of the withdrawal resulting from Employer Contributions, other than the vested
                                         Employer Contributions included in (a) above.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the amount determined in this (b) is determined using different Vesting Percentages, this formula shall apply separately to the
calculation done for the balance of his Account resulting from all types of Employer Contributions subject to the same Vesting
Percentage, including only the balance of his Account in excess of the amount in (a) above resulting from Employer Contributions
subject to the same Vesting Percentage and the amount of the withdrawal resulting from such Employer Contributions. This calculation
is not required if the Vesting Percentage is 100%.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Vesting
Break </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means, when the elapsed time method is used, a one-year
Period of Severance. An Employee incurs a Vesting Break on the last day of a one-year Period of Severance. When the hours method
is used, Vesting Break is defined in Section 1.24(c). An Employee incurs a Vesting Break on the last day of the Vesting Service
Period in which he has a Vesting Break.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Vesting
Percentage </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Participant&rsquo;s Vesting Percentage
determined under Section 1.24. If the schedule used to determine a Participant&rsquo;s Vesting Percentage is changed, the new
schedule shall not apply to a Participant unless he is credited with an Hour of Service on or after the date of the change and
the Participant&rsquo;s Vesting Percentage on the day before the date of the change is not reduced under this Plan. The provisions
of Section 11.01 regarding changes in the computation of Vesting Percentage shall apply.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 22; Value: 9 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Vesting
Service </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee&rsquo;s service determined under
Section 1.24. Vesting Service is subject to the modifications selected under that item. Vesting Service shall include service
with a Controlled Group member, but only for the period that such organization is a member of the Controlled Group.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
selected in Section 1.09(a), Vesting Service shall include service with a Predecessor Employer which did not maintain this Plan.
If selected in Section 1.09(b), Vesting Service shall include service with a Prior Employer. If Vesting Service includes service
with a Predecessor Employer or Prior Employer, the crediting of such service shall be determined on a reasonably uniform basis
to all similarly situated Employees based on all relevant facts and circumstances so as not to discriminate in favor of Highly
Compensated Employees.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Vesting
Service shall include a Period of Military Duty. If the elapsed time method is used, the entire Period of Military Duty shall
be included to the extent it has not already been counted as Vesting Service. If the hours method is used, an Hour of Service
shall be credited (without regard to the 501 Hours of Service limitation) for each hour the Employee would normally have been
scheduled to work for the Employer during such Period of Military Duty, to the extent such hour has not already been credited
as Vesting Service.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the elapsed time method is used, Vesting Service shall be measured from his Hire Date to his most recent Severance Date. Vesting
Service shall be reduced by all or any part of a Period of Service that is not counted. Vesting Service shall also 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 Vesting Service shall be expressed as years and fractional parts of a year
(to four decimal places) on the basis that 365 days equal one year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the elapsed time method is used, Vesting Service shall include a Period of Severance (service spanning rule) if (a) the Period
of Severance immediately follows a period during which an Employee is not absent from work and ends within 12 months, or (b) 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the method of crediting Vesting Service changes, Section 11.01 and Section 11.13 shall apply.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Vesting
Service Period </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the period defined in Section 1.24(b).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Voluntary
Contributions </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Contributions by a Participant that
are 100% vested and are not required as a condition of employment or participation, or for obtaining additional Employer Contributions.
Voluntary Contributions, and earnings thereon, shall be 100% vested and nonforfeitable at all times. (See Section 1.21(a) and
Section 4.02.)</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Yearly
Date </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means the Yearly Date defined in Section 1.05.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: normal"><B>Years
of Service </B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">means an Employee&rsquo;s Vesting Service as defined
in Section 1.24(a), disregarding any modifications that exclude service. If Vesting Service is not defined in Section 1.24(a),
Years of Service shall be determined as a Vesting Service Period in which the Employee has at least 1,000 Hours of Service.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>



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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Article
3</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Participation</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
3.01 &ndash; Active Participant</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of the Contributions as specified in Section 1.10, an Employee shall first become an Active Participant (begin active
participation in the Plan) on the earliest date specified in Section 1.10 on which he is an Eligible Employee and has met all
of the entry requirements selected in Section 1.10. This date is his Entry Date for such Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the entry requirements are changed, an Employee who was an Active Participant immediately prior to the effective date of the change
is deemed to satisfy the new requirements and his Entry Date shall not change.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Each
Employee who was an active participant under the Prior Plan on the day before the Restatement Date shall continue to be an Active
Participant under this Plan on the Restatement Date if he is still an Eligible Employee on such Restatement Date and his Entry
Date shall not change.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
service with a Predecessor Employer or a Prior Employer is counted for purposes of Entry Service in Section 1.09, an Employee
shall be credited with such service on the date he becomes an Employee and shall become an Active Participant on the earliest
date specified in Section 1.10, for purposes of the Contributions specified in Section 1.10, on which he is an Eligible Employee
and has met all of the entry requirements selected in Section 1.10. This date is his Entry Date for such Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
a person has been an Eligible Employee who has met all of the entry requirements for purposes of the Contributions specified in
Section 1.10, but is not an Eligible Employee on the date that would have been his Entry Date for such Contributions, he shall
become an Active Participant for purposes of such Contributions on the date he again becomes an Eligible Employee. This date is
his Entry Date for such Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
the event an Employee who is not an Eligible Employee becomes an Eligible Employee, he shall become an Active Participant immediately
if he has satisfied the entry requirements for purposes of the Contributions specified in Section 1.10 and would have otherwise
previously become an Active Participant had he met the definition of Eligible Employee. This date is his Entry Date for such Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 Reentry Date for such Contributions. Upon again becoming an Active Participant, he shall cease to be an Inactive Participant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 Reentry Date for such Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
Participant shall be treated as benefiting under the Plan for any Plan Year during which the Participant received or is deemed
to receive an allocation in accordance with section 1.410(b)-3(a) of the regulations.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
3.02 &ndash; Inactive Participant</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">An
Active Participant shall become an Inactive Participant on the earlier of the following:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the date
                                         the Participant ceases to be an Eligible Employee, or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the effective
                                         date of complete termination of the Plan under Article 9.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">An
Employee or former Employee who was an inactive participant under the Prior Plan on the day before the Restatement Date shall
continue to be an Inactive Participant under this Plan on the Restatement 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 Plan, unless otherwise
stated in this Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 459.2pt; text-align: right"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
3.03 &ndash; Cessation of Participation</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
Participant shall cease to be a Participant on the date he is no longer an Eligible Employee and his Account is zero.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
3.04 &ndash; Adopting Employers (Single Plan)</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Each
Adopting Employer identified as a single plan in the attached participation agreements is a Controlled Group member and participates
with the Employer in this Plan. An Adopting Employer&rsquo;s agreement to participate in this Plan shall be in writing. The Employer
has the right to amend the Plan. An Adopting Employer does not have the right to amend the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Adopting Employer did not maintain a Prior Plan, the date of participation specified in Section 1.28 (the day following the
end of its transition period described in Code &sect;410(b)(6)(C)(ii) for an Adopting Employer not listed in Section 1.28) shall
be the Entry Date for any of its Employees who have met the requirements in Section 3.01 as of that date. Service with and Compensation
from an Adopting Employer shall be included as service with and Compensation from the Employer beginning on the date the Adopting
Employer became a Controlled Group Member, unless otherwise specified in Section 1.28. Transfer of employment, without interruption,
between an Adopting Employer and another Adopting Employer or the Employer shall not be considered an interruption of service.
The Employer&rsquo;s Fiscal Year in Section 1.06 shall be the Fiscal Year used in interpreting this Plan for Adopting Employers.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Contributions
made by an Adopting Employer shall be treated as Contributions made by the Employer. Forfeitures arising from those Contributions
shall be used for the benefit of all Participants.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">An
employer shall not be an Adopting Employer if it ceases to be a Controlled Group member. Such an employer may continue a retirement
plan for its Employees in the form of a separate document. This Plan shall be amended to delete a former Adopting Employer from
Section 1.28.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
(i) an employer ceases to be an Adopting Employer or the Plan is amended to remove an Adopting Employer and (ii) the Adopting
Employer does not continue a retirement plan for the benefit of its Employees, partial termination may result and the provisions
of Article 9 shall apply.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 459pt"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Article
4</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.01&ndash; Employer Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Employer
Contributions are conditioned on initial qualification of the Plan. If the Plan is denied initial qualification, the provisions
of Section 11.15 shall apply.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Employer
Contributions are made without regard to current or accumulated Net Profits, unless otherwise specified in Section 1.19(a). If
Employer Contributions are made from Net Profits in excess of Elective Deferral Contributions and Wage Rate Contributions, and
such excess is not sufficient to provide the Matching Contributions, Qualified Nonelective Contributions and Additional Contributions,
if any, such Contributions shall be proportionately reduced. Elective Deferral Contributions and Wage Rate Contributions shall
in all events be made without regard to Net Profits. Notwithstanding the foregoing, the Plan shall continue to be designed to
qualify as a profit sharing plan for purposes of Code &sect;401(a), &sect;402, &sect;412, and &sect;417, and as an employee stock
ownership plan (&ldquo;ESOP&rdquo;) within the meaning of Code &sect;4975(e)(7).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Elective
                                         Deferral Contributions</U>. Elective Deferral Contributions made pursuant to either an
                                         Elective Deferral Agreement or the terms of an automatic contribution arrangement shall
                                         not be made earlier than the date (i) the Participant performs the services that relate
                                         to such Elective Deferral Contribution or (ii) the Compensation used to calculate such
                                         Elective Deferral Contribution would be payable to the Participant if not contributed
                                         to the Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">No
Participant shall be permitted to have Elective Deferral Contributions, as defined in Section 4.08, made under this Plan, or
any other plan, contract, or arrangement maintained by the Employer, during any calendar year, in excess of the dollar
limitation contained in Code &sect;402(g) in effect for the </FONT>Participant&rsquo;s taxable year beginning in such
calendar year. If Catch-up Contributions are permitted in Section 1.14(d), the dollar limitation in the preceding sentence
shall be increased by the dollar limit on Catch-up Contributions under Code &sect;414(v)(2)(B)(i) for the taxable year for
any Participant who will be age 50 or older by the end of the taxable year. Elective Deferral Contributions returned as a
Permissible Withdrawal shall not be counted for purposes of the dollar limitation in Code &sect;402(g).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
dollar limitation contained in Code &sect;402(g) was $18,500 for taxable years beginning in 2018. After 2012, the $18,500 limit
is adjusted by the Secretary of the Treasury for cost-of-living increases under Code &sect;402(g)(4). Any such adjustments will
be in multiples of $500.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Catch-up
Contributions for a Participant for a taxable year may not exceed the dollar limit on Catch-up Contributions under Code &sect;414(v)(2)(B)(i)
for the taxable year. The dollar limit on Catch-up Contributions under Code &sect;414(v)(2)(B)(i) was $6,000 for taxable years
beginning in 2018. The limit shall be adjusted by the Secretary of the Treasury for cost-of-living increases under Code &sect;414(v)(2)(C),
and any such adjustments shall be in multiples of $500.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
Section 1.14(d) is selected, Catch-up Contributions may be made to this Plan as provided in that Section. If Section 1.14(d) is
selected and the percent of Compensation maximum Elective Deferral Contribution limit is equal to or greater than 75% of Compensation,
a Participant who is eligible to make Catch-up Contributions shall have his Elective Deferral Contributions, including Catch-up
Contributions, limited to the maximum Elective Deferral Contribution percentage, if any, specified in Section 1.14. If a maximum
Elective Deferral Contribution is selected in Section 1.14 and the percent of Compensation maximum Elective Deferral Contribution
limit is less than 75%, a Participant who is eligible to make Catch-up Contributions shall not be so limited unless his Elective
Deferral Contributions, including Catch-up Contributions, exceed the maximum Elective Deferral Contribution limit in Section 1.14
plus the dollar amount of Catch-up Contributions permitted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 459.2pt"></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.37in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.38in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Automatic
                                         Contribution Arrangement (ACA)</U>. If Section 1.14(f) is selected, the Plan provides
                                         for an automatic election to have Pre-tax Elective Deferral Contributions made, unless
                                         otherwise specified in Section 1.14(f)(1). Such 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). The automatic
                                         election shall also apply to certain Active Participants as provided in Section 1.14(f)(2),
                                         Section 1.14(f)(3) and Section 1.14(f)(4).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the automatic increase also applies to Participants who have elected to defer less than the maximum automatic Elective Deferral
Contribution, such increase shall be made in either Pre-tax or Roth Elective Deferral Contributions as selected in Section 1.14(f)(1)
and shall retain as part of this automatic election the existing Pre-tax or Roth Elective Deferral Contributions as specified
in each affected Active Participant&rsquo;s Elective Deferral Agreement. As of the date is increase is applied, the Participant&rsquo;s
Elective Deferral Agreement shall expire.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
an Active Participant is subject to more than one selection that would increase his Elective Deferral Contributions on the same
date, only one such increase shall apply on that date. If a one-time sweep is provided in Section 1.14(f)(3), such sweep shall
be applied in lieu of the annual reenrollment in Section 1.14(f)(3), or the automatic increase of Active Participants who have
elected to make Elective Deferral Contributions less than the maximum automatic Elective Deferral Contribution, if any, provided
in Section 1.14(f)(2). If annual reenrollment is provided in Section 1.14(f)(3), such reenrollment shall be applied in lieu of
the automatic increase of Active Participants who have elected to make Elective Deferral Contributions less than the maximum automatic
Elective Deferral Contribution, if any, provided in Section 1.14(f)(2).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
provided in Section 1.14(f)(3), the automatic contribution arrangement may be applied differently to different groups of Employees
as specified in an administrative policy.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Participant shall be provided a notice that explains the automatic election and his right to elect a different rate of Elective
Deferral Contributions, to elect not to make Elective Deferral Contributions, and if Roth Elective Deferral Contributions are
permitted in Section 1.14(e), to designate all or any portion of his Elective Deferral Contributions as Roth Elective Deferral
Contributions. The notice shall include the procedure for exercising those rights and the timing for implementing any such elections.
The Participant shall be given a reasonable period thereafter to elect a different rate of Elective Deferral Contributions, to
elect not to make Elective Deferral Contributions, and if Roth Elective Deferral Contributions are permitted, to designate all
or any portion of his Elective Deferral Contributions as Roth Elective Deferral Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Each
Active Participant affected by the automatic election and automatic increase, if applicable, shall be provided an annual notice
that explains the automatic election and his right to elect a different rate of Elective Deferral Contributions, to elect not
to make Elective Deferral Contributions, and if Roth Elective Deferral Contributions are permitted in Section 1.14(e), to designate
all or any portion of his Elective Deferral Contributions as Roth Elective Deferral Contributions. The notice shall include the
procedure for exercising those rights and the timing for implementing any such elections.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
notice(s) shall be written in a manner sufficiently accurate and comprehensive to apprise an Employee of his rights and obligations
and calculated to be understood by the average Employee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Employer
Contributions are allocated according to the provisions of Section 4.06.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Employer may make all or any portion of any contribution which is to be invested in Employer Stock to the Trustee in the form
of Employer Stock.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 459pt"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Employer may make all or a part of an annual Employer Contributions (Contributions that are calculated based on Annual Compensation
or Compensation for the Plan Year) before the end of the Plan Year. If the annual Contribution is made for or allocated to each
person who was an Active Participant at any time during the Plan Year, such Contributions made before the end of the Plan Year
may be allocated when made in a manner that approximates the allocation that would otherwise have been made for the Plan Year.
Succeeding allocations
                                         shall take into account amounts previously allocated for the Plan Year. The percentage
                                         of the Employer Contribution allocated to the Participant for the Plan Year shall be
                                         the same percentage that would have been allocated to him if the entire allocation had
                                         been made for the Plan Year. Excess allocations shall be forfeited and reallocated as
                                         necessary to provide the percentage applicable to each Participant. Any other annual
                                         Contributions made before the end of the Plan Year shall be held unallocated until the
                                         advance Contributions (and earnings) are allocated according to the provisions of Section
                                         4.06.</FONT></P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 &sect;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 Employer Contributions are made by mistake of fact or the date the deduction is
disallowed, whichever applies. Except as provided under this paragraph and in Article 9 and Article 11, the assets of the Plan,
including the corpus or income of the Trust, shall never be diverted to or used for the Employer&rsquo;s benefit and are held
for the exclusive purpose of providing benefits to Participants and their Beneficiaries and for defraying reasonable expenses
of administering the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Prior
Plan Assets resulting from contributions made by the Employer shall be treated in the same manner as Employer Contributions made
under this Plan. If the Prior Plan Assets are transferred from a terminated plan, they shall be treated in the same manner as
Employer Contributions made hereunder before a Forfeiture Date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.02 &ndash; Voluntary Contributions By Participants</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Voluntary
Contributions are not permitted under the terms of this Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.03 &ndash; Rollover Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
permitted under Section 1.21(b), a Rollover Contribution may be made by an Eligible Employee or an Inactive Participant (if provided
in Section 1.21(b), Rollover Contributions may only be made by a Participant) if the following conditions are met:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Contribution
                                         is a Participant Rollover Contribution or a direct rollover of an Eligible Rollover Distribution
                                         from the types of plans and contributions specified in Section 1.21 and identified below.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Direct
Rollovers</U>. If selected by the Employer in Section 1.21(b), the Plan will accept a direct rollover of an Eligible Rollover
Distribution from (i) a qualified plan described in Code &sect;&sect;401(a) or 403(a), including after-tax employee contributions;
(ii) an annuity contract described in Code &sect;403(b), including after-tax employee contributions; and (iii) an eligible plan
under Code &sect;457(b) maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or
political subdivision of a state. If Roth Elective Deferral Contributions are permitted in Section 1.14(e), a direct rollover
from the sources described above shall include any portion of a designated Roth account.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Participant
Rollover Contributions from Other Plans</U>. If selected by the Employer in Section 1.21(b), the Plan will accept a Participant
contribution of an Eligible Rollover Distribution from (i) a qualified plan described in Code &sect;&sect;401(a) or 403(a), excluding
after-tax employee contributions; (ii) an annuity contract described in Code &sect;403(b), excluding after-tax employee contributions;
and (iii) an eligible plan under Code &sect;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. If Roth Elective Deferral Contributions are permitted in Section
1.14(e), a Participant contribution of an Eligible Rollover Distribution from the sources described above shall include distributions
of a designated Roth account only to the extent such amount would otherwise be includible in a Participant&rsquo;s gross income.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Participant
Rollover Contributions from IRAs</U>. If selected by the Employer in Section 1.21(b), the Plan will accept a Participant Rollover
Contribution of the portion of a distribution from an individual retirement account or individual retirement annuity described
in Code &sect;408(a) or (b) that is eligible to be rolled over and would otherwise be includible in the Participant&rsquo;s gross
income.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Contribution
                                         is of amounts that the Code permits to be transferred to a plan that meets the requirements
                                         of Code &sect;401(a).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         Contribution is made in the form of a direct rollover under Code &sect;401(a)(31) or
                                         is a rollover made under Code &sect;&sect;&sect;402(c) or 408(d)(3)(A) within 60 days
                                         after the Eligible Employee or Inactive Participant receives the distribution.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         Eligible Employee furnishes evidence satisfactory to the Plan Administrator that the
                                         proposed rollover meets conditions (a), (b), and (c) above. Such evidence must be reasonable
                                         and cannot effectively eliminate or substantially impair the Eligible Employee&rsquo;s
                                         right to elect a direct rollover.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Except
as provided in the following sentence, a Rollover Contribution shall be allowed in cash only. If the Plan allows investment in
a Self-Directed Brokerage Account or Qualifying Employer Securities, an in-kind distribution may be rolled into the Plan if the
in-kind distribution is of an allowable security under the Self-Directed Brokerage Account or Qualifying Employer Securities.
Rollover Contributions must be made according to the procedures set up by the Plan Administrator.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Plan allows loans in Section 1.22(b), a Rollover Contribution may include a direct rollover of an outstanding loan balance
that is not in default in accordance with nondiscriminatory procedures set up by the Loan Administrator. If provided in Section
1.21(b)(2), Rollover Contributions shall not include an outstanding loan balance.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Eligible Employee is not an Active Participant when the Rollover Contribution is made, he shall be deemed 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 and he may not make Voluntary Contributions until the time he meets all of the requirements
to become an Active Participant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Rollover
Contributions made by an Eligible Employee or an Inactive Participant shall be credited to his Account. The part of the Participant&rsquo;s
Account resulting from Rollover Contributions is 100% vested and nonforfeitable at all times. Separate accounting records shall
be maintained for those parts of his Rollover Contributions consisting of (i) voluntary contributions which were deducted from
the Participant&rsquo;s gross income for Federal income tax purposes; (ii) after-tax employee contributions, including the portion
that would not have been includible in the Participant&rsquo;s gross income if the contributions were not rolled over into this
Plan; and (iii) any portion of a designated Roth account, including the portion that would not have been includible in the Participant&rsquo;s
gross income if the contributions were not rolled over into this Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Prior
Plan Assets which result from the Participant&rsquo;s rollover contributions shall be treated in the same manner as Rollover Contributions
made under this Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.04 &ndash; In-Plan Roth Rollovers</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
permitted under Section 1.21(c), all or any portion of an Eligible Rollover Distribution (an &ldquo;otherwise distributable amount&rdquo;),
may be rolled over as an In-plan Roth Rollover to a Designated Roth Account under the Plan if the following conditions are met:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         In-plan Roth Rollover is made by a Participant, a Beneficiary who is a surviving spouse,
                                         or a spouse or former spouse who is the Alternate Payee under a qualified domestic relations
                                         order under as defined in Code &sect;414(p).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Such person
                                         shall be provided a written explanation describing the features of the In-plan Roth Rollover.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The In-plan
                                         Roth Rollover is a direct rollover or a 60-day rollover.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Plan
                                         maintains such records as are necessary for the proper reporting of In-plan Roth Rollovers.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The In-plan
                                         Roth Rollover does not include any outstanding loan balance.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(f)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The Designated
                                         Roth Account resulting from an In-plan Roth Rollover shall continue to be included in
                                         the account balances for the calculation of the Top-heavy Ratio described in Section
                                         12.02.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
permitted under Section 1.21(c), In-plan Roth Rollovers are allowed from all or any portion of a Participant&rsquo;s Vested Account
(other than a Designated Roth Account) that is not otherwise eligible for distribution (&ldquo;an otherwise nondistributable amount&rdquo;)
in accordance with the provisions of Code &sect;402A(c)(4)(E). The conditions above apply to an In-plan Roth Rollover of otherwise
nondistributable amounts, except that a 60-day rollover shall not be permitted. Any distribution restrictions that applied to
the otherwise nondistributable amounts shall continue to apply after the rollover.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.05 &ndash; Forfeitures</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Nonvested Account of a Participant shall be forfeited as of the earlier of (a) the date the record keeper is notified that the
Participant died (if prior to such date he has had a Severance from Employment), or (b) the Participant&rsquo;s Forfeiture Date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
Participant&rsquo;s Nonvested Account shall be forfeited before the earlier of (a) or (b) above if, after he has a Severance from
Employment, he receives, or is deemed to receive, a distribution of his entire Vested Account under Section 6.01, Section 6.03,
or Section 11.07. The forfeiture shall occur as of the date the Participant receives, or is deemed to receive, the distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
Forfeiture of Matching Contributions that relate to excess amounts and Matching Contributions that relate to automatic Elective
Deferral Contributions distributed as Permissible Withdrawals shall also occur as provided in Section 4.08, Section 4.10, and
Section 4.11.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Forfeitures
shall be determined at least once during each Plan Year. Forfeitures may be used to pay administrative expenses or to reduce Employer
Contributions (other than Elective Deferral Contributions) made after the Forfeitures are determined. Forfeitures of Matching
Contributions that relate to excess amounts as provided in Section 4.08, that have not been used to pay administrative expenses,
shall be used to reduce Employer Contributions (other than Elective Deferral Contributions) made after the Forfeitures are determined.
Forfeitures that have not been used to pay administrative expenses or to reduce Employer Contributions shall be allocated as soon
administratively feasible but in no event later than the end of the Plan Year following the Plan Year in which such Forfeitures
are determined as provided in Section 4.06. Upon allocation to Accounts, or application to reduce Employer Contributions, Forfeitures
shall be deemed to be Employer Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
a Participant again becomes an Eligible Employee after receiving a distribution which caused all of his Nonvested Account to be
forfeited, then, unless otherwise waived by the Employer, such Eligible Employee shall have the right to repay to the Plan the
entire amount of the distribution he received (excluding any amount of such distribution resulting from Participant Contributions
and Rollover Contributions). The repayment must be made in a single sum (repayment in installments is not permitted) before the
earlier of the date five years after the date he again becomes an Eligible Employee or the end of the first period of five consecutive
Vesting Breaks which begin after the date of the distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
a Participant&rsquo;s Forfeitures are to be restored either because the Employer waived repayment or because the Participant makes the
repayment above, the Plan Administrator shall restore to his Account an amount equal to his Nonvested Account that was forfeited
on the date of distribution, unadjusted for any investment gains or losses. If no amount is to be repaid because the Participant
was deemed to have received a distribution or only received a distribution of Participant Contributions or Rollover Contributions,
and he again performs an Hour of Service as an Eligible Employee within the repayment period, the Plan Administrator shall restore
the Participant&rsquo;s Account as if he had made a required repayment on the date he performed such Hour of Service. Restoration
of the Participant&rsquo;s Account shall include restoration of all Code &sect;411(d)(6) protected benefits with respect to the
restored Account, according to applicable Treasury regulations. Provided, however, the Plan Administrator shall not restore the
Nonvested Account if (a) a Forfeiture Date has occurred after the date of the distribution and on or before the date of repayment
and (b) that Forfeiture Date would result in a complete forfeiture of the amount the Plan Administrator would otherwise restore.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Employer waives the repayment above, the Plan Administrator shall restore the Participant&rsquo;s Account by the close of
the Plan Year in which the Participant again becomes an Eligible Employee. If the Employer does not waive the repayment and the
Participant makes the repayment, the Plan Administrator shall restore the Participant&rsquo;s Account by the close of the Plan
Year following the Plan Year in which repayment is made. The permissible sources for restoration of the Participant&rsquo;s Account
are Forfeitures or special Employer Contributions. Such special Employer Contributions shall be made without regard to profits.
The repaid and restored amounts are not included in the Participant&rsquo;s Annual Additions, as defined in Section 4.07.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
a portion of a Participant&rsquo;s Account is forfeited, Employer Stock released from the suspense account and allocated to the
Participant&rsquo;s Account must be forfeited only after other assets. If more than one class of Employer Stock is allocated to
a Participant&rsquo;s Account, the same proportion of each class will be forfeited.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.06 &ndash; Allocation</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Employer
Contributions that are not subject to the requirements in Section 1.19 shall be allocated to the Participants for whom such Contributions
are made and credited to the Participant&rsquo;s Account. Employer Contributions that are subject to the requirements in Section
1.19 (plus any Forfeitures for the Plan Year) shall be allocated among all persons meeting the requirements in Section 1.19. The
amount allocated to such a person shall be determined under the allocation formula selected in Section 1.18 and Article 12.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Forfeitures
that have not been used to pay administrative expenses or used to reduce Employer Contributions shall be allocated as soon administratively
feasible but in no event later than the end of the Plan Year following the Plan Year in which such Forfeitures are determined.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Discretionary
Contributions in Section 1.18(a) (and Forfeitures) shall be allocated to the persons for whom such Contributions are made under
Section 1.18. Such Contributions shall be allocated when made and credited to the person&rsquo;s Account.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
indicated in Section 1.18(a), the Discretionary Contribution shall not be allocated to provide the top-heavy minimum contribution
under Plan Section 11.04. Discretionary Contributions shall be allocated in the manner described in Section 1.18(a).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
Discretionary Contributions are not permitted under Section 1.18(a), Forfeitures shall be allocated for the Plan Year to each
person meeting the requirements in Section 1.19(b) in the ratio of such person&rsquo;s Annual Compensation for the Plan Year to
the total Annual Compensation of all such persons and shall be deemed to be Additional Contributions. This amount shall be credited
to the person&rsquo;s Account.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.07 &ndash; Contribution Limitation</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Definitions</U>.
                                         For the purpose of determining the contribution limitation set forth in this section,
                                         the following terms are defined:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Annual
Additions</B> means the sum of the following amounts credited to a Participant&rsquo;s account for the Limitation Year:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">employer
                                         contributions;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">employee
                                         contributions; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">forfeitures.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">mandatory
                                         employee contributions, as defined in Code &sect;411(c)(2)(C) and section 1.411(c)-1(c)(4)
                                         of the regulations, to a defined benefit plan;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(5)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">contributions
                                         allocated to any individual medical benefit account, as defined in Code &sect;415(l)(2),
                                         which is part of a pension or annuity plan maintained by the Employer;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(6)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">amounts
                                         attributable to post-retirement medical benefits, allocated to the separate account of
                                         a key employee, as defined in Code &sect;419A(d)(3), under a welfare benefit fund, as
                                         defined in Code &sect;419(e), maintained by the Employer;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(7)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">annual
                                         additions under an annuity contract described in Code &sect;403(b); and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(8)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">allocations
                                         under a simplified employee pension.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Compensation
</B>means one of the following as specified in Section 1.13:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Information
                                         Required to be Reported Under Code Sections 6041, 6051, and 6052 (&ldquo;Wages, Tips
                                         and Other Compensation&rdquo; box on Form W-2)</U>. Compensation is defined as wages,
                                         within the meaning of Code &sect;3401(a), and all other payments of compensation to an
                                         employee by the Employer (in the course of the Employer&rsquo;s trade or business) for which
                                         the Employer is required to furnish the employee a written statement under Code &sect;&sect;6041(d),
                                         6051(a)(3), and 6052. Compensation shall be determined without regard to any rules under
                                         Code &sect;3401(a) that limit the remuneration included in wages based on the nature
                                         or location of the employment or the services performed (such as the exception for agricultural
                                         labor in Code &sect;3401(a)(2)).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Code
                                         &sect;3401(a) Wages</U>. Compensation is defined as wages within the meaning of Code
                                         &sect;3401(a) for the purposes of income tax withholding at the source but determined
                                         without regard to any rules that limit the remuneration included in wages based on the
                                         nature or location of the employment or the services performed (such as the exception
                                         for agricultural labor in Code &sect;3401(a)(2)).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Simplified
                                         415 Compensation</U>. Compensation is defined as 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 nonaccountable plan (as described in section 1.62-2(c) of the regulations)),
                                         and excluding:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 40pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">employer
                                         contributions (other than elective contributions described in Code &sect;&sect;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 &sect;408(k) or a simple retirement account
                                         described in Code &sect;408(p), and whether or not qualified) to the extent such contributions
                                         are not includible in the employee&rsquo;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), unless otherwise specified
                                         in Section 1.13(a);</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 40pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(B)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">amounts
                                         realized from the exercise of a nonstatutory 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;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 40pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(C)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">amounts
                                         realized from the sale, exchange or other disposition of stock acquired under a statutory
                                         stock option;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>


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    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 40pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(D)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">other
                                         amounts that receive special tax benefits, such as premiums for group-term life insurance
                                         (but only to the extent the premiums are not includible in the gross income of the employee
                                         and are not salary reduction amounts described in Code &sect;125); and</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 40pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(E)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">other
                                         items of remuneration similar to any of the items listed in (A) through (D) above.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Except
as provided herein, Compensation for a Limitation Year is the Compensation actually paid or made available (or if earlier, includible
in gross income) during such Limitation Year, unless otherwise specified in Section 1.13.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Compensation
for a Limitation Year shall also include Compensation paid by the later of 2&frac12; months after an Employee&rsquo;s Severance
from Employment with the Employer maintaining the Plan or the end of the Limitation Year that includes the date of the Employee&rsquo;s
Severance from Employment with the Employer maintaining the plan, if the payment is regular Compensation for services during the
employee&rsquo;s regular working hours, or Compensation for services outside the employee&rsquo;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. If elected under
Section 1.13(b), Compensation shall include payments (1) for unused accrued bona fide sick, vacation or other leave that the employee
would have been able to use if employment had continued, and/or (2) received by the Employee pursuant to a nonqualified 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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&frac12; months after the date of Severance from Employment or the end of the Limitation Year that includes the
date of Severance from Employment, except, Compensation paid to a Participant who is permanently and totally disabled, as defined
in Code &sect;22(e)(3), if selected and as provided in Section 1.13.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Back
pay, within the meaning of section 1.415(c)-2(g)(8) of the regulations, shall be treated as 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Compensation
paid or made available during such Limitation Year shall include amounts that would otherwise be included in Compensation but
for an election under Code &sect;&sect;125(a), 132(f)(4), 402(e)(3), 402(h)(1)(B), 402(k), or 457(b).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Unless
otherwise specified in Section 1.13, Compensation shall also include deemed Code &sect;125 Compensation, which is an amount that
is excludible under Code &sect;106 that is not available to a Participant in cash in lieu of group health coverage under a Code
&sect;125 arrangement solely because the Participant is unable to certify that he has other health coverage. Amounts are deemed
Code &sect;125 Compensation only if the Employer does not request or otherwise collect information regarding the Participant&rsquo;s
other health coverage as part of the enrollment process for the health plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Compensation
shall not include amounts paid as Compensation to a nonresident alien, as defined in Code &sect;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Defined
Contribution Dollar Limitation</B> means $55,000, automatically adjusted under Code &sect;415(d) effective January 1 of each year,
as published in the Internal Revenue Bulletin. The new limitation shall apply to Limitation Years ending with or within the calendar
year of the date of the adjustment, but a Participant&rsquo;s Annual Additions for a Limitation Year cannot exceed the currently
applicable dollar limitation (as in effect before the January 1 adjustment) prior to January 1. However, after a January 1 adjustment
is made, Annual Additions for the entire Limitation Year are permitted to reflect the dollar limitation as adjusted on January
1.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Employer
</B>means the employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Code &sect;414(b)
as modified by Code &sect;415(h)), all commonly controlled trades or businesses (as defined in Code &sect;414(c), as modified,
except in the case of a brother-sister group of trades or businesses under common control, by Code &sect;415(h)), or affiliated
service groups (as defined in Code &sect;414(m)) of which the adopting employer is a part, and any other entity required to be
aggregated with the employer pursuant to Code &sect;414(o).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Limitation
Year</B> means a calendar year or the consecutive 12-month period elected by the Employer in Section 1.20(b). If the Limitation
Year ends on the last day of the Fiscal Year and the Fiscal Year is a 52-53 week period, then the Limitation Year shall be such
period. All qualified plans maintained by the Employer must use the same 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Maximum
Annual Addition</B> means, except for catch-up contributions described in Code &sect;414(v), the Annual Addition that may be contributed
or allocated to a Participant&rsquo;s Account under the Plan for any Limitation Year. This amount shall not exceed the lesser
of (1) the Defined Contribution Dollar Limitation, or (2) 100 percent of the Participant&rsquo;s Compensation for the Limitation
Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
Participant&rsquo;s Compensation for a Limitation Year shall not include amounts in excess of the limitation under Code &sect;401(a)(17)
in effect for the calendar year in which the Limitation Year begins.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
compensation limitation referred to in (2) shall not apply to an individual medical benefit account (as defined in Code &sect;415(l);
or a post-retirement medical benefits account for a key employee (as defined in Code &sect;419A(d)(1)).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
a short Limitation Year is created because of an amendment changing the Limitation Year to a different consecutive 12-month period,
the Maximum Annual Addition will not exceed the Defined Contribution Dollar Limitation multiplied by the following fraction:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 5pt 0pt 20pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Number
of months (including any fractional parts of a month) in the short Limitation Year </U><BR>
12</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 5pt 0pt 20pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Plan is terminated as of a date other than the last day of the Limitation Year, the Plan is treated as if the Plan was amended
to change the Limitation Year and create a short Limitation Year ending on the date the Plan is terminated.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
a short Limitation Year is created, the limitation under Code &sect;401(a)(17) shall be prorated in the same manner as the Defined
Contribution Dollar Limitation.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Pre-approved
Plan</B> means a plan the form of which is the subject of a favorable opinion letter from the Internal Revenue Service.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Predecessor
Employer</B> means, with respect to a Participant, a former employer if the Employer maintains a plan that provides a benefit
which the Participant accrued while performing services for the former employer. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Severance
from Employment</B> means an employee has ceased to be an employee of the Employer maintaining the plan. An employee does not
have a Severance from Employment if, in connection with a change of employment, the employee&rsquo;s new employer maintains the
plan with respect to the employee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 452pt"></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">This
                                         Section 4.07(b) applies if, the Participant is not covered under another defined contribution
                                         plan, as defined in Regulation &sect;1.415(c)-1(a)(2)(i), (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&rsquo;s Account for any Limitation Year shall
                                         not exceed the lesser of 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&rsquo;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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">This
                                         Section 4.07(c) applies if, in addition to this Plan, the Participant is covered under
                                         another defined contribution plan, as defined in Regulation &sect;1.415(c)-1(a)(2)(i),
                                         (without regard to whether the plan(s) have been terminated) maintained by the Employer
                                         that provides an Annual Addition during any Limitation Year, and no such plan is an individually
                                         designed plan. The Annual Additions that may be credited to a Participant&rsquo;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&rsquo;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&rsquo;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&rsquo;s Account under this
                                         Plan for the Limitation Year.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">This
                                         Section 4.07(d) applies if, in addition to this Plan, the Participant is covered under
                                         another defined contribution plan, as defined in Regulation &sect;1.415(c)-1(a)(2)(i),
                                         (without regard to whether the plan(s) have been terminated) maintained by the Employer
                                         that provides an Annual Addition during any Limitation Year, and such other plan is an
                                         individually designed plan. The Annual Additions that may be credited to the Participant&rsquo;s
                                         Account under this Plan for any Limitation Year will be limited in accordance with (c)
                                         above as though the other plan were a Pre-approved Plan, unless the Employer provides
                                         other limitations in Section 1.20(c).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The limitation
                                         of this section shall be determined and applied taking into account the rules in Section
                                         4.07(f) below.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(f)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Other
                                         Rules</U>.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Aggregating
                                         Plans</U>. For purposes of applying the limitations of this section for a Limitation
                                         Year, all defined contribution plans (as defined in Regulation &sect;1.415(c)-1(a)(2)(i)
                                         and without regard to whether the plan(s) have been terminated) ever maintained by the
                                         Employer and all defined contribution plans of a Predecessor Employer (in the Limitation
                                         Year in which such Predecessor Employer is created) under which a Participant receives
                                         Annual Additions are treated as one defined contribution plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>





<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Break-up
                                         of Affiliated Employers</U>. The Annual Additions under a formerly affiliated plan (as
                                         defined in Regulation &sect;1.415(f)-1(b)(2)(ii)) 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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Previously
                                         Unaggregated Plans</U>. 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 Regulation &sect;1.415(f), 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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Aggregation
                                         with Multiemployer Plan</U>. If the Employer maintains a multiemployer plan, as defined
                                         in Code &sect;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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(g)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Annual
                                         Additions and Exempt Loans</U>. With respect to the amount of Annual Additions based
                                         on an Exempt Loan repayment, the Plan may use either (a) Employer contributions of both
                                         principal and interest used to repay the Exempt Loan for the Limitation Year or (b) the
                                         fair market value of shares released from the Suspense Account on account of the Exempt
                                         Loan repayment and allocated to Participants if that amount is less than the Employer
                                         Contribution of both principal and interest. If that amount is more than the Employer
                                         Contribution of both principal and interest, then the amount of an Employer Contribution
                                         that is considered to be an Annual Addition under Section 2.01 is calculated with respect
                                         to Employer Contributions of both principal and interest used to repay the Exempt Loan
                                         for the Limitation Year. If the Employer is a C corporation and no more than one-third
                                         of Employer Contributions used to repay the principal and interest due on an Exempt Loan
                                         and that are deductible under Code &sect;404(a)(9) are allocated to the accounts of Highly
                                         Compensated Employees during the Plan Year, then Annual Additions described in Section
                                         2.01 do not include forfeitures of the Employer Stock purchased with the proceeds of
                                         an Exempt Loan and Employer Contributions used to pay interest on an Exempt Loan which
                                         are deductible under Code &sect;404(a)(9)(B) and charged against the Participant&rsquo;s
                                         account.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.08 &ndash; Excess Amounts</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Definitions</U>.
                                         For purposes of this section, the following terms are defined:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>ACP
</B>means, for a specified group of Participants (either Highly Compensated Employees or Nonhighly Compensated Employees) for
a Plan Year, the average (expressed as a percentage) of the Contribution Percentages of the Eligible Participants in the group.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>ADP
</B>means, for a specified group of Participants (either Highly Compensated Employees or Nonhighly Compensated Employees) for
a Plan Year, the average (expressed as a percentage) of the Deferral Percentages of the Eligible Participants in the group.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Contribution
Percentage </B>means the ratio (expressed as a percentage) of the Eligible Participant&rsquo;s Contribution Percentage Amounts
to the Eligible Participant&rsquo;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). For an Eligible Participant for whom such Contribution
Percentage Amounts for the Plan Year are zero, the percentage is zero.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Contribution
Percentage Amounts</B> means the sum of the Participant Contributions and Matching Contributions (that are not Qualified Matching
Contributions taken into account for purposes of the ADP Test) made under the plan on behalf of the Eligible Participant for the
plan year. Contribution Percentage Amounts shall not include Participant Contributions withheld from Differential Wage Payments,
and Matching Contributions based on Elective Deferral Contributions and Participant Contributions withheld from such Differential
Wage Payments. Matching Contributions cannot be taken into account for a Plan Year for a Nonhighly Compensated Employee to the
extent they are disproportionate matching contributions as defined in Regulation &sect;1.401(m)-2(a)(5)(ii) of the regulations.
Such Contribution Percentage Amounts shall not include Matching Contributions that are forfeited (i) to correct Excess Aggregate
Contributions; (ii) because the contributions to which they relate are Excess Elective Deferrals, Excess Contributions, or Excess
Aggregate Contributions; or (iii) because the contributions to which they relate were returned to the Participant as a Permissible
Withdrawal. Under such rules as the Secretary of the Treasury shall prescribe, in determining the Contribution Percentage the
Employer may elect to include Qualified Nonelective Contributions under this Plan that were not used in computing the Deferral
Percentage. Qualified Nonelective Contributions cannot be taken into account for a plan year for a Nonhighly Compensated Employee
to the extent they are disproportionate contributions as defined in Regulation &sect;1.401(m)-2(a)(6)(v). The Employer may also
elect to use Elective Deferral Contributions in computing the Contribution Percentage so long as the ADP Test is met before the
Elective Deferral Contributions are used in the ACP Test and continues to be met following the exclusion of those Elective Deferral
Contributions that are used to meet the ACP Test.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Deferral
Percentage</B> means the ratio (expressed as a percentage) of Elective Deferral Contributions (other than Catch-up Contributions,
Elective Deferral Contributions returned to the Participant as a Permissible Withdrawal, 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&rsquo;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). The Elective Deferral Contributions used to determine the Deferral Percentage shall include
Excess Elective Deferrals (other than Excess Elective Deferrals of Nonhighly 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
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 Nonelective 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
Nonhighly Compensated Employee to the extent they are disproportionate matching contributions as defined in Regulation &sect;1.401(m)-2(a)(5)(ii).
Qualified Nonelective Contributions cannot be taken into account for a Plan Year for a Nonhighly Compensated Employee to the extent
they are disproportionate contributions as defined in Regulation &sect;1.401(k)-2(a)(6)(iv). For an Eligible Participant for whom
such contributions on his behalf for the Plan Year are zero, the percentage is zero.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Elective
Deferral Contributions</B> means any employer contributions made to a plan at the election of a participant in lieu of cash compensation.
With respect to any taxable year, a participant&rsquo;s Elective Deferral Contributions are the sum of all employer contributions
made on behalf of such participant pursuant to an election to defer under any qualified cash or deferred arrangement (CODA) described
in Code &sect;401(k), any salary reduction simplified employee pension plan described in Code &sect;408(k)(6), any SIMPLE IRA
plan described in Code &sect;408(p), any plan described under Code &sect;501(c)(18), and any employer contributions made on behalf
of a participant for the purchase of an annuity contract under Code &sect;403(b) pursuant to a salary reduction agreement. Elective
Deferral Contributions include Pre-tax Elective Deferral Contributions and Roth Elective Deferral Contributions. Elective Deferral
Contributions shall not include any deferrals properly distributed as excess annual additions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>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. Eligible Participant means, for purposes of determining
the Contribution Percentage, any Employee who is eligible (i) to make a Participant Contribution or an Elective Deferral Contribution
(if the Employer takes such contributions into account in the calculation of the Contribution Percentage), or (ii) to receive
a Matching Contribution (including forfeitures) or a Qualified Matching Contribution. If a Participant Contribution is required
as a condition of participation in the plan, any Employee who would be a participant in the plan if such Employee made such a
contribution shall be treated as an Eligible Participant on behalf of whom no Participant Contributions are made.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Excess
Aggregate Contributions</B> means, with respect to any Plan Year, the excess of:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         aggregate Contribution Percentage Amounts taken into account in computing the numerator
                                         of the Contribution Percentage actually made on behalf of Highly Compensated Employees
                                         for such Plan Year, over</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         maximum Contribution Percentage Amounts permitted by the ACP Test (determined by hypothetically
                                         reducing contributions made on behalf of Highly Compensated Employees in order of their
                                         Contribution Percentages beginning with the highest of such percentages).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Such
determination shall be made after first determining Excess Elective Deferrals and then determining Excess Contributions.</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Excess
Contributions</B> means, with respect to any Plan Year, the excess of:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         aggregate amount of employer contributions actually taken into account in computing the
                                         Deferral Percentage of Highly Compensated Employees for such Plan Year, over</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 20pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 20pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Excess
Elective Deferrals </B>means those Elective Deferral Contributions of a Participant that either (i) are made during the Participant&rsquo;s
taxable year and exceed the dollar limitation under Code &sect;402(g) or (ii) are made during a calendar year and exceed the dollar
limitation under Code &sect;402(g) for the Participant&rsquo;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. If the Plan
provides for Catch-up Contributions in such taxable year, the dollar limitation shall be increased by the dollar limit on Catch-up
Contributions under Code &sect;414(v).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Excess
Elective Deferrals shall be treated as Annual Additions, as defined in Section 4.07, under the Plan, unless such amounts are distributed
no later than the first April 15 following the close of the Participant&rsquo;s taxable year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Matching
Contributions</B> means employer contributions made to this or any other defined contribution plan, or to a contract described
in Code &sect;403(b), on behalf of a participant on account of a Participant Contribution made by such participant, or on account
of a participant&rsquo;s Elective Deferral Contributions, under a plan maintained by the Employer or a Controlled Group member.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Participant
Contributions</B> means contributions (other than Roth Elective Deferrals) made to the plan by or on behalf of a participant that
are included in the participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Pre-tax
Elective Deferral Contributions</B> means a participant&rsquo;s Elective Deferral Contributions that are not includible in the
participant&rsquo;s gross income at the time deferred.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Qualified
Matching Contributions</B> means Matching Contributions that are nonforfeitable when allocated to participants&rsquo; accounts
and that are distributable only in accordance with the distribution provisions (other than for hardships or deemed severance from
employment as described in Section 6.03) applicable to Elective Deferral Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Qualified
Nonelective Contributions</B> means 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 nonforfeitable when allocated to participants&rsquo;
accounts and that are distributable only in accordance with the distribution provisions (other than for hardships or deemed severance
from employment as described in Section 6.04) applicable to Elective Deferral Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Roth
Elective Deferral Contributions</B> means a participant&rsquo;s Elective Deferral Contributions that are not excludible from 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 gross income will be determined
in accordance with Regulation &sect;1.401(k)-1(f)(2). In the case of a self-employed individual, an Elective Deferral Contribution
is not excludible from gross income only if the individual does not claim a deduction for such amount.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 452pt"></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><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 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&rsquo;s claim for Excess
                                         Elective Deferrals shall be accompanied by the Participant&rsquo;s written statement
                                         that if such amounts are not distributed, they will exceed the limit imposed on the Participant
                                         by Code &sect;402(g) (including, if applicable, the dollar limitation on Catch-up Contributions
                                         under Code &sect;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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Distribution
of Excess Elective Deferrals shall be made on a pro rata basis from the Participant&rsquo;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, unless otherwise specified in Section 1.14(e). If provided in Section 1.14(e), the Participant may elect a different
order of distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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&rsquo;s Elective </FONT>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&rsquo;s Account resulting from Elective
Deferral Contributions.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of determining income or loss on Excess Elective Deferrals, no adjustment shall be made for income or loss for the gap
period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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. If Catch-up Contributions are not matched, any Matching Contributions
that were based on the Elective Deferral Contributions distributed as Excess Elective Deferrals or redesignated as Catch-up Contributions,
plus any income and minus any loss allocable thereto, shall be forfeited.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><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 unless the Employer has elected in Section 1.12(b) to use prior year
                                         testing. An Employer Group may make a separate election under this section. Any elections
                                         must be made in writing and in accordance with the regulations under Code &sect;401(k)
                                         and shall be included as a permanent part of the Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Prior
                                         Year Testing Method</U>. The ADP for a Plan Year for Eligible Participants who are Highly
                                         Compensated Employees for each Plan Year and the prior year&rsquo;s ADP for Eligible
                                         Participants who were Nonhighly Compensated Employees for the prior Plan Year must satisfy
                                         one of the following tests:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 54pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for
                                         the Plan Year shall not exceed the prior year&rsquo;s ADP for Eligible Participants who
                                         were Nonhighly Compensated Employees for the prior Plan Year multiplied by 1.25; or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 16; Value: 32 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 46.8pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(B)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for
                                         the Plan Year (i) shall not exceed the prior year&rsquo;s ADP for Eligible Participants
                                         who were Nonhighly Compensated Employees for the prior Plan Year multiplied by 2, and
                                         (ii) the difference between such ADPs is not more than 2.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 74pt"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 74pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 47pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
this is not a successor plan, for the first Plan Year the Plan permits any Participant to make Elective Deferral Contributions,
for purposes of the foregoing tests, the prior year&rsquo;s Nonhighly Compensated Employees&rsquo; ADP shall be 3 percent, unless
the Employer has elected in Section 1.12(b) to use the Plan Year&rsquo;s ADP for these Eligible Participants. An Employer Group
may make a separate election under this section. Any elections must be made in writing in accordance with the regulations under
Code &sect;401(k) and shall be included as a permanent part of the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 47pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 23.5pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 23.5pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Current
                                         Year Testing Method</U>. 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
                                         Nonhighly Compensated Employees for the Plan Year must satisfy one of the following tests:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 48pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 46.8pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 Nonhighly Compensated
                                         Employees for the Plan Year multiplied by 1.25; or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 46.8pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(B)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         ADP for a Plan Year for Eligible Participants who are Highly Compensated Employees for
                                         the Plan Year (i) shall not exceed the ADP for Eligible Participants who are Nonhighly
                                         Compensated Employees for the Plan Year multiplied by 2, and (ii) the difference between
                                         such ADPs is not more than 2.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 47pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Employer has elected in Section 1.12(b) or an Employer Group has elected to use the current year testing method, that election
cannot be changed unless (i) 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) if as a result of a merger or acquisition described in
Code &sect;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 &sect;410(b)(6)(C)(ii).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 47pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 Nonhighly 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 Nonelective 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 &sect;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 Nonelective Contributions or Qualified Matching Contributions,
or both) were made under a single arrangement. If a Highly Compensated Employee participates 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 &sect;401(k).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
this Plan satisfies the requirements of Code &sect;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. If more than 10
percent of the Nonhighly Compensated Employees are involved in a plan coverage change as defined in Regulation &sect;1.401(k)-2(c)(4),
then any adjustments to the Nonhighly Compensated Employee ADP for the prior year shall be made in accordance with such regulations,
unless the Employer has elected in Section 1.12(b) to use the current year
testing method. Plans may be aggregated in order to satisfy Code &sect;401(k) only if they have the same plan year and use the
same testing method for the ADP Test.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 17; Value: 32 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of the ADP Test, Elective Deferral Contributions, Qualified Nonelective 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 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&frac12; months after
the last day of the Plan Year in which such excess amounts arose, a 10% excise tax shall be imposed on the employer maintaining
the plan with respect to such amounts.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Excess
Contributions shall be treated as Annual Additions, as defined in Section 4.07, even if distributed.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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&rsquo;s Elective Deferral Contributions
(and, if applicable, Qualified Nonelective 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&rsquo;s Account resulting from Elective Deferral Contributions (and Qualified Nonelective Contributions
or Qualified Matching Contributions, or both, if such contributions are included in the ADP Test).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of determining income or loss on Excess Contributions, no adjustment shall be made for income or loss for the gap period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Excess
Contributions allocated to a Participant shall be distributed from the Participant&rsquo;s Account resulting from Elective Deferral
Contributions. If such Excess Contributions exceed the amount of Excess Contributions in the Participant&rsquo;s Account resulting
from Elective Deferral Contributions, the balance shall be distributed from the Participant&rsquo;s Account resulting from Qualified
Matching Contributions (if applicable) and Qualified Nonelective Contributions, respectively. The amount of Excess Contributions
to be distributed from the Participant&rsquo;s Account shall be reduced by any Excess Elective Deferrals previously distributed
for the taxable year ending in the same Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Distribution
of Excess Contributions shall be made on a pro rata basis from the Participant&rsquo;s Account resulting from Pre-tax Elective
Deferral Contributions and Roth Elective Deferral Contributions, if any, in the same proportion that such Contributions were made
for the applicable year, unless otherwise specified in Section 1.14(e). If Section 1.14(e) is applied as of the last day of the
applicable year, the Participant may elect a different order of distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 452pt"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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. If Catch-up Contributions are not matched under Section 1.17, any Matching
Contributions that were based on the Elective Deferral Contributions distributed as Excess Contributions or redesignated as Catch-up
Contributions, plus any income and minus any loss allocable thereto, shall be forfeited.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>ACP
                                         Test</U>. As of the end of each Plan Year, the Plan must satisfy the ACP Test. The ACP
                                         Test shall be satisfied using the current year testing method, unless the Employer has
                                         elected in Section 1.12(b) to use the prior year testing method. An Employer Group may
                                         make a separate election under this section. Any elections must be made in writing and
                                         in accordance with the regulations under Code &sect;401(m) and shall be included as a
                                         permanent part of the Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Prior
                                         Year Testing Method</U>. The ACP for a Plan Year for Eligible Participants who are Highly
                                         Compensated Employees for each Plan Year and the prior year&rsquo;s ACP for Eligible
                                         Participants who were Nonhighly Compensated Employees for the prior Plan Year must satisfy
                                         one of the following tests:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 54pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for
                                         the Plan Year shall not exceed the prior year&rsquo;s ACP for Eligible Participants who
                                         were Nonhighly Compensated Employees for the prior Plan Year multiplied by 1.25; or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 81.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 54pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(B)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for
                                         the Plan Year (i) shall not exceed the prior year&rsquo;s ACP for Eligible Participants
                                         who were Nonhighly Compensated Employees for the prior Plan Year multiplied by 2, and
                                         (ii) the difference between such ACPs is not more than 2.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
this is not a successor plan, for the first Plan Year the Plan permits any Participant to make Participant Contributions, provides
for Matching Contributions, or both, for purposes of the foregoing tests, the prior year&rsquo;s Nonhighly Compensated Employees&rsquo;
ACP shall be 3 percent, unless the Employer has elected in Section 1.12(b) to use the Plan Year&rsquo;s ACP for these Eligible
Participants. An Employer Group may make a separate election under this section. Any elections must be made in writing and in
accordance with the regulations under Code &sect;401(m) and shall be included as a permanent part of the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Current
                                         Year Testing Method</U>. The ACP for a Plan Year for Eligible Participants who are Highly
                                         Compensated Employees for each Plan Year and the ACP for Eligible Participants who are
                                         Nonhighly Compensated Employees for the Plan Year must satisfy one of the following tests:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 54pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(A)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for
                                         the Plan Year shall not exceed the ACP for Eligible Participants who are Nonhighly Compensated
                                         Employees for the Plan Year multiplied by 1.25; or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 54pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(B)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         ACP for a Plan Year for Eligible Participants who are Highly Compensated Employees for
                                         the Plan Year (i) shall not exceed the ACP for Eligible Participants who are Nonhighly
                                         Compensated Employees for the Plan Year multiplied by 2, and (ii) the difference between
                                         such ACPs is not more than 2.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Employer has elected in Section 1.12(b) or an Employer Group has elected to use the current year testing method, that election
cannot be changed unless (i) 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) if as a result of a merger or acquisition described in
Code &sect;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 &sect;410(b)(6)(C)(ii).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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 Nonhighly 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Contribution Percentage for any Eligible Participant who is a Highly Compensated Employee for the Plan Year and who is eligible
to have Contribution Percentage Amounts allocated to his account under two or more plans described in Code &sect;401(a) or arrangements
described in Code &sect;401(k) that are maintained by the Employer or a Controlled Group member shall be determined as if the
total of such Contribution Percentage Amounts was made under each plan and arrangement. If a Highly Compensated Employee participates
in two or more such plans or arrangements that have different plan years, all Contribution Percentage Amounts 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 &sect;401(m).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
this Plan satisfies the requirements of Code &sect;401(m), 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 Contribution Percentage of Employees as if all such plans were a single plan. If the Employer
has elected in Section 1.12(b) to use the prior year testing method and more than 10 percent of the Nonhighly Compensated Employees
are involved in a plan coverage change as defined in Regulation &sect;1.401(m)-2(c)(4), then any adjustments to the Nonhighly
Compensated Employee ACP for the prior year shall be made in accordance with such regulations. Plans may be aggregated in order
to satisfy Code &sect;401(m) only if they have the same plan year and use the same testing method for the ACP Test.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of the ACP Test, Participant Contributions are considered to have been made in the Plan Year in which contributed to
the Plan. Matching Contributions and Qualified Nonelective Contributions will be considered to have been made for a Plan Year
if made no later than the end of the 12-month period beginning on the day after the close of the Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Notwithstanding
any other provisions of this Plan, Excess Aggregate Contributions, plus any income and minus any loss allocable thereto, shall
be forfeited, if not vested, or distributed, if vested, no later than 12 months after the last day of a Plan Year to Participants
to whose Accounts such Excess Aggregate Contributions were allocated for such Plan Year. Excess Aggregate Contributions are allocated
to the Highly Compensated Employees with the largest Contribution Percentage Amounts taken into account in calculating the ACP
Test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such Contribution
Percentage Amounts and continuing in descending order until all of the Excess Aggregate Contributions have been allocated. If
a Highly Compensated Employee participates in two or more plans or arrangements of the Employer or of a Controlled Group member
that include Contribution Percentage Amounts, the amount distributed shall not exceed the Contribution Percentage Amounts taken
into account in calculating the ACP Test and made to this Plan for the year in which the excess arose. If such Excess Aggregate
Contributions are distributed more than 2&frac12; months after the last day of the Plan Year in which such excess amounts arose,
a 10% excise tax shall be imposed on the employer maintaining the plan with respect to such amounts.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Excess
Aggregate Contributions shall be treated as Annual Additions, as defined in Section 4.07, even if distributed.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Excess Aggregate Contributions shall be adjusted for any income or loss. The income or loss allocable to such Excess Aggregate
Contributions allocated to each Participant shall be equal to the income or loss allocable to the Participant&rsquo;s Contribution
Percentage Amounts for the Plan Year in which the excess occurred multiplied by a fraction. The numerator of the fraction is the
Excess Aggregate 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&rsquo;s Account resulting from Contribution Percentage
Amounts.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of determining income or loss on Excess Aggregate Contributions, no adjustment shall be made for income or loss for the
gap period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 20pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 452pt"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Excess
Aggregate Contributions allocated to a Participant shall be distributed from the Participant&rsquo;s Account resulting from Participant
Contributions that are not required as a condition of employment or participation or for obtaining additional benefits from Employer
Contributions. If such Excess Aggregate Contributions exceed the balance in the Participant&rsquo;s Account resulting from such
Participant Contributions, the balance shall be forfeited, if not vested, or distributed, if vested, on a pro rata basis from
the Participant&rsquo;s Account resulting from Contribution Percentage Amounts.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.09&ndash; 401(k) Safe Harbor Provisions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">401(k)
Safe Harbor Contributions are not currently permitted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.10 &ndash; Eligible Automatic Contribution Arrangement (EACA) Provisions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Eligible
Automatic Contribution Arrangements are not currently permitted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.11 &ndash; Qualified Automatic Contribution Arrangement (QACA) Provisions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">QACA
Safe Harbor Contributions are not currently permitted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.12 &ndash; Prohibited Allocation of Securities in an S Corporation</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Notwithstanding
anything herein to the contrary, if Employer Stock is stock in an S Corporation, no portion of the assets of the Plan attributable
to or allocable in lieu of Employer Stock may, during a Nonallocation Year, accrue an Impermissible Accrual or be allocated an
Impermissible Allocation directly or indirectly under the Plan or any other qualified plan of the Employer for the benefit of
any Disqualified Person.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Nonallocation
                                         Year</U>. A Nonallocation Year is a Plan Year during which, at any time, the Plan holds
                                         any shares of employer Stock that are shares of an S Corporation and Disqualified Persons
                                         own (1) at least 50% of the number of outstanding shares of stock in the S Corporation
                                         (including Deemed-Owned Shares), or (2) at least 50% of the sum of (A) the outstanding
                                         share of stock in the S Corporation (including Deemed-Owned Shares), and (B) the Synthetic
                                         Equity Shares owned by Disqualified Person. Solely for purposes of determining whether
                                         a Plan Year is a Nonallocation Year, Synthetic Equity Shares are only treated as owned
                                         by Disqualified Persons if such treatment results in the treatment of a Plan Year as
                                         a Nonallocation Year. Code &sect;318(a) is applied to determine who is treated as owning
                                         Synthetic Equity Shares and shares in the S Corporation (including Deemed-Owned Shares).
                                         An individual is treated as owning Synthetic Equity Shares and shares in the S Corporation
                                         if such shares are attributable to the individual under Code &sect;318(a) as modified
                                         in this paragraph. In applying Code &sect;318(a)(1), the members of an individual&rsquo;s
                                         family include the members of the individual&rsquo;s family described in the Disqualified
                                         Person Family Member Rules, and Code &sect;318(a)(4) regarding stock options is disregarded.
                                         Notwithstanding the employee trust exception in Code &sect;318(a)(2)(B)(i), an individual
                                         is treated as owning Deemed-Owned Shares of the individual.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Impermissible
                                         Accrual</U>. In a Nonallocation Year, all Employer Stock consisting of shares in the
                                         S Corporation and all other Plan assets attributable to S Corporation shares held in
                                         a Disqualified Person&rsquo;s Plan account are an Impermissible Accrual for the benefit
                                         of that Disqualified Person, regardless of whether such Impermissible Accrual is attributable
                                         to contributions in the current or prior years. Plan assets attributable to S Corporation
                                         stock held in a Disqualified Person&rsquo;s Plan account include distributions made on
                                         such stock within the meaning of Code &sect;1368, proceeds from the sale of such stock,
                                         and earnings on such distributions or proceeds.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Impermissible
                                         Allocation</U>. In a Nonallocation Year, an Impermissible Allocation occurs if any Annual
                                         Addition is made to the account of a Disqualified Person. An Impermissible Allocation
                                         also occurs in a Nonallocation Year if a Disqualified Person accrues additional benefits,
                                         directly or indirectly, under the Plan or any other qualified plan of the Employer that
                                         would have been allocated to the account of the Disqualified Person for the Nonallocation
                                         Year and invested in Employer Stock consisting of stock in an S Corporation owned by
                                         the Plan, but for a Plan provision that precludes such allocation and investment.</FONT></TD></TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Disqualified
                                         Person</U>. A Disqualified Person is defined as (1) any person whose number of Deemed-Owned
                                         Shares is at least 10% of the total number of the Deemed-Owned Shares; (2) any person
                                         whose aggregate number of Deemed-Owned Shares and Synthetic Equity Shares is at least
                                         10% of the sum of the total number of Deemed-Owned Shares and such person&rsquo;s Synthetic
                                         Equity Shares; (3) any person whose number of Deemed-Owned Shares, together with the
                                         number of Deemed-Owned Shares of the Members of the Family of such person, is at least
                                         20% of the total number of Deemed-Owned Shares; or (4) any person whose aggregate number
                                         of Deemed-Owned Shares and Synthetic Equity Shares, together with the aggregate number
                                         of Deemed-Owned Shares and Synthetic Equity Shares of the Members of the Family of such
                                         person, is at least 20% of the sum of the total number of Deemed-Owned Shares and the
                                         Synthetic Equity Shares owned by such person and the Members of the Family of such person.
                                         Solely for purposes of determining whether a person is a Disqualified Person, a person
                                         is only treated as owning Synthetic Equity Shares if such treatment results in that person
                                         being treated as a Disqualified Person. &ldquo;Member of the Family&rdquo; means, with
                                         respect to an individual, the spouse of the individual; an ancestor or lineal descendent
                                         of the individual or of the individual&rsquo;s spouse, and the spouse of such ancestor
                                         or lineal descendant; and a brother or sister of the individual or of the individual&rsquo;s
                                         spouse and any lineal descendant of such brother or sister, and the spouse of such brother
                                         or sister or lineal descendant. Member of the Family does not include a spouse who is
                                         legally separated under a decree of divorce or separate maintenance.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Deemed-Owned
                                         Shares</U>. Means Employer Stock that is stock in the S Corporation allocated to a person&rsquo;s
                                         ESOP account, including a person&rsquo;s share of the stock in such S Corporation that
                                         is held by the ESOP but that has not been allocated to the accounts of Participants or
                                         Beneficiaries. A person&rsquo;s share of such unallocated S Corporation stock is determined
                                         in the same proportion as the shares released and allocated from the Suspense Account
                                         under Section 4.12(f) for the most recently ended Plan Year for which there were shares
                                         released and allocated from the Suspense Account. If there has been no such prior release
                                         and allocation from the Suspense Account, a person&rsquo;s share of such unallocated
                                         S Corporation stock is determined in proportion to a reasonable estimate of the shares
                                         that would be released and allocated in the first year of an Exempt Loan repayment.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(f)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Synthetic
                                         Equity</U>. Synthetic Equity means any right described in the following categories and
                                         is treated as owned by the person who has any of these rights. The Nonallocation Year
                                         Attribution Rules apply for purposes of determining ownership.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Category
                                         1 - S Corporation Stock and Payments Based on its Value.</U> Synthetic Equity in this
                                         category is a right to acquire or receive stock of the S Corporation, including a stock
                                         option, warrant, restricted stock, deferred issuance stock right, stock appreciation
                                         right payable in stock, or similar interests or rights. Synthetic Equity in this category
                                         is also a right to a future payment (payable in cash or a form other than stock of the
                                         S Corporation) from an S Corporation that is based on the value of the stock of the S
                                         Corporation, such as stock appreciation. Synthetic equity does not include certain rights
                                         of first refusal as described in Regulation &sect;1.409(p)-1(f)(2)(i)(B).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Category
                                         2 - Related Entity.</U> Synthetic Equity in this category is a right to acquire stock
                                         or other similar interests in a Related Entity, but only to the extent of the S Corporation&rsquo;s
                                         ownership. A &ldquo;Related Entity&rdquo; is any entity in which the S Corporation holds
                                         an interest and that is a partnership, a trust, an eligible entity that is disregarded
                                         as an entity that is separate from its owner under Regulation &sect;301.7701-3, or a
                                         qualified subchapter S subsidiary under Code &sect;1361(b)(3).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Category
                                         3 - Certain Assets, Fringe Benefits and Nonqualified Deferred Compensation.</U> Synthetic
                                         Equity in this category is a right to acquire assets of an S Corporation or a Related
                                         Entity (but only to the extent of the S Corporation&rsquo;s ownership of such entity)
                                         other than rights to acquire goods, services or property at fair market value in the
                                         ordinary course of business, or fringe benefits excluded from gross income under Code
                                         &sect;132. Synthetic Equity also includes &ldquo;Nonqualified Deferred Compensation,&rdquo;
                                         which is nonqualified deferred compensation as described in Regulation &sect;1.409(p)-1(f)(2)(iv)
                                         with respect to an S Corporation or Related Entity, including any remuneration for services
                                         under a plan, method, or arrangement deferring the receipt of compensation to a date
                                         that is after the 15th day of the 3rd calendar month after the end of the entity&rsquo;s
                                         taxable year in which the related services are rendered. However, Synthetic Equity does
                                         not include benefits under a plan that is an eligible retirement plan within the meaning
                                         of Code &sect;402(c)(8)(B).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(g)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Synthetic
                                         Equity Shares</U>. Defined as shares of Synthetic Equity, the number of which is determined
                                         as described below, without regard to lapse restrictions as described in Regulation &sect;1.83-3(i).
                                         The person who is entitled to Synthetic Equity that is determined by reference to S Corporation
                                         stock (see the rights listed in Synthetic Equity Category 1) is treated as owning the
                                         number of shares of stock deliverable pursuant to such Synthetic Equity. If such Synthetic
                                         Equity is a right to purchase or receive S Corporation shares, the corresponding number
                                         of Synthetic Equity Shares is determined without regard to any amount required to be
                                         paid in exchange for the S Corporation shares. If such Synthetic Equity is a right to
                                         payment in cash or other non-S Corporation stock property, the number of Synthetic Equity
                                         Shares treated as owned is equal to the number of shares of stock having a fair market
                                         value equal to the cash or other non-S Corporation stock property.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(h)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Shares
                                         in Related Entity</U>. A person entitled to Synthetic Equity that is determined by reference
                                         to shares of stock (or similar interests) in a Related Entity (see the rights listed
                                         in Synthetic Equity Category 2) is treated as owning shares of stock of the S Corporation
                                         with the same aggregate value as the number of shares of stock (or similar interests)
                                         of the Related Entity.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(i)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Certain
                                         Assets and Nonqualified Deferred Compensation</U>. The person who is entitled to Synthetic
                                         Equity determined by reference to the assets and Nonqualified Deferred Compensation described
                                         in Category 3 is treated as owning on any date the number of shares of stock in the S
                                         Corporation equal to the present value of such Synthetic Equity divided by the fair market
                                         value of a share of the S Corporation&rsquo;s stock, determined as of the date elected
                                         in Section 1.20(e) (&ldquo;Determination Date&rdquo;). However, if the Employer elects,
                                         the number of shares of Synthetic Equity in Category 3 will be fixed for the 3-year period
                                         beginning with the Determination Date on which that number of shares was determined and
                                         ending on the day before the third anniversary of the Determination Date (&ldquo;Triennial
                                         Calculation&rdquo;).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(j)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Adjustment
                                         of Number of Synthetic Equity Shares if ESOP Owns Less Than 100% of the S Corporation</U>.
                                         The number of Synthetic Equity Shares otherwise determined under this Plan section is
                                         decreased ratably to the extent that shares of the S Corporation are owned by a person
                                         who is not an ESOP and who is subject to Federal income taxes.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(k)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Transfers
                                         from ESOP Portion to Non-ESOP Portion to Avoid a Nonallocation Year</U>. If the Plan
                                         Administrator determines that a future event, such as a contribution to the Plan of shares
                                         of Employer Stock, would cause a Nonallocation Year (as defined herein) to occur (&ldquo;Nonallocation
                                         Event&rdquo;), the Plan Administrator will reduce the account balances of Disqualified
                                         Persons by transferring as described below the number of shares of Employer Stock necessary
                                         to prevent a Nonallocation Year, as selected in Section 1.20(e). This number of shares
                                         will be transferred (&ldquo;Transferred Shares&rdquo;) from the ESOP Portion to the Non-ESOP
                                         Portion prior to the Nonallocation Event. Immediately following the transfer, the number
                                         of shares transferred from a Participant&rsquo;s account in the ESOP Portion will be
                                         credited to an account established for that Participant in the Non-ESOP Portion. The
                                         Plan Administrator will take steps to ensure that all actions necessary to implement
                                         the transfer are taken before the Nonallocation Event occurs. Plan assets held in accordance
                                         with this section are held under a portion of the Plan that is not an ESOP within the
                                         meaning of Code &sect;4975(e)(7) (&ldquo;Non-ESOP Portion&rdquo;). Amounts held in the
                                         Non-ESOP Portion will be held in accounts that are separate from the accounts in the
                                         ESOP Portion. Any statements provided to Participants to show their interests in the
                                         Plan will separately identify the amounts held in each such portion. Except as specifically
                                         set forth in this section, all of the terms of the Plan apply to any amount held under
                                         the Non-ESOP Portion in the same manner and to the same extent as an amount held under
                                         the ESOP Portion. Shares will be transferred from the ESOP accounts of Participants under
                                         whichever of the following methods results in the fewest shares being transferred:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Method
                                         1</U>. First reducing the ESOP account of the Disqualified Person whose account has the
                                         largest number of shares (with the addition of Synthetic Equity Shares), and thereafter
                                         by reducing the ESOP account of each succeeding Disqualified Person whose account has
                                         the next largest number of shares (with the addition of Synthetic Equity Shares). The
                                         ESOP account of the Disqualified Person will be reduced until that Disqualified Person
                                         is no longer a Disqualified Person, or until that account has no more shares, whichever
                                         occurs first.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Method
                                         2</U>. First reducing the ESOP account of the Disqualified Person who is a Highly Compensated
                                         Employee with the fewest shares (with the addition of Synthetic Equity Shares) to the
                                         extent necessary to cause the Participant not to be a Disqualified Person, and thereafter
                                         reducing the ESOP account of each succeeding Disqualified Person who is a Highly Compensated
                                         Employee whose account has the next fewest shares (with the addition of Synthetic Equity
                                         Shares) to the extent necessary to cause each such Participant not to be a Disqualified
                                         Person. The ESOP account of the Disqualified Person will be reduced until that Disqualified
                                         Person is no longer a Disqualified Person, or until that account has no more shares,
                                         whichever occurs first.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
two or more Participants have the same number of shares, the account of the Participant with the most years of Vesting Service
will be reduced first.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
4.13 &ndash; Securities Acquired in a Sale Under Code &sect;1042</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
the Employer is a C corporation, no portion of the Plan assets attributable to (or allocable in lieu of) Employer Stock acquired
by the Plan in a Code &sect;1042 Sale may accrue (or be allocated directly or indirectly under any plan qualified under Code &sect;401(a)
maintained by the Employer) (1) during the Nonallocation Period for the benefit of any Nonallocation Participant, or (2) for the
benefit of a 25% Shareholder.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Employer
                                         Stock</U>. Employer Stock means Employer securities (as defined in Code &sect;409(l))
                                         which are issued by a domestic C corporation that has no stock outstanding that is Readily
                                         Tradable and were not received by the taxpayer in a distribution from a plan described
                                         in Code &sect;401(a), or a transfer pursuant to an option or other right to acquire stock
                                         to which Code &sect;83, Code &sect;422, or Code &sect;423 applied or to which Code &sect;422
                                         or Code &sect;424 (as in effect on the day before the date of the enactment of the Revenue
                                         Reconciliation Act of 1990) applied.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Code
                                         </U>&sect;<U>1042 Sale</U>. A Code &sect;1042 Sale means a sale of Employer Stock to
                                         the Plan in a transaction which Code &sect;1042 (pertaining to the nonrecognition of
                                         gain) applies.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Nonallocation
                                         Period</U>. Nonallocation Period means the period beginning on the date of the Code &sect;1042
                                         Sale, or the date of the Plan allocation attributable to the final payment of acquisition
                                         indebtedness incurred in connection with the Code &sect;1042 Sale.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>Nonallocation
                                         Participant</U>. Nonallocation Participant means any Participant who makes an election
                                         under Code &sect;1042(a) with respect to Employer Stock and any Participant who is related
                                         to such Participant within the meaning of Code &sect;267(b) with the exception of any
                                         Participant who is a lineal descendant of a Participant who makes an election under Code
                                         &sect;1042 if the aggregate amount allocated for the benefit of all such lineal descendants
                                         during the Nonallocation Period does not exceed more than 5% of the Employer Stock (or
                                         amounts allocated in lieu thereof) held by the ESOP that is attributable to a Code &sect;1042
                                         Sale by any period related to such descendants within the meaning of Code &sect;267(c)(4).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(e)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><U>25%
                                         Shareholder</U>. The term 25% Shareholder means a Participant who owns more than 25%
                                         of the total value or any class of outstanding stock of the Employer or any corporation
                                         that is a member of the same controlled group of corporations (within the meaning of
                                         Code &sect;409(l)(4)) as the Employer. Ownership is calculated under the rules of Code
                                         &sect;318 without regard to the employee trust exception in Code &sect;318(a)(2)(B)(i)
                                         and is applicable at any time during either the 1-year period ending on the date of sale
                                         of such stock to the Plan or on the date as of which Employer stock is allocated to Participants.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>



<P STYLE="margin: 0; font-family: Arial, Helvetica, Sans-Serif"></P>

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<P STYLE="margin: 0; font-family: Arial, Helvetica, Sans-Serif"></P>



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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
5</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Investment
of Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 168.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.01 &ndash; Investment and Timing of Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
handling of Contributions and Plan assets is governed by the provisions of the Trust Agreement, if any, 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 &ldquo;document&rdquo; or collectively as the &ldquo;documents&rdquo;), duly entered into by or
with regard to the Plan that govern such matters.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">To
the extent permitted by the documents, the parties designated in Section 1.22(a) shall direct the Contributions for investment
in any 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Participant
                                         Directs Investment of Some or All Contributions</U>. 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 &sect;408(m)(3) shall not be considered collectibles.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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
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, unless otherwise directed
by a fiduciary of the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
an investment option selected by the Participant is no longer available for future Contributions only 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 future Contributions directed to such investment option
that is not available for future Contributions (and made after such deadline or date) shall be invested in the appropriate default
investment option, unless otherwise directed by a fiduciary of the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;s Account
for which no investment direction is received shall be invested in the appropriate default investment option, unless otherwise
directed by a fiduciary of the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Plan Administrator
                                         Directs Investment of Some or All Contributions</U>. If the Plan Administrator has investment direction,
                                         the Contributions shall be invested in accordance with such direction. The Plan Administrator shall
                                         have investment direction for amounts that have not been allocated to Participants.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">To
the extent an investment option is no longer available, a fiduciary of the Plan may require that amounts currently held in such
investment option be reinvested in other investment options. To the extent that the Plan Administrator has not given investment direction,
and no Plan fiduciary gives direction regarding the reinvestment of such amounts, the amounts held in an investment option that
is no longer available or which had been directed to be invested in an investment option that is not available for future Contributions
shall be invested in the appropriate default investment option.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Default
investment options are defined in documents duly entered into by or with regard to the Plan that govern such matters.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">At
least annually, the Named Fiduciary shall review all pertinent Employee information and Plan data in order to establish the funding
policy of the Plan and to determine appropriate methods of carrying out the Plan&rsquo;s objectives. The Named Fiduciary shall
inform the Trustee and any Investment Manager of the Plan&rsquo;s short-term and long-term financial needs so the investment policy
can be coordinated with the Plan&rsquo;s financial requirements.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">However,
the Named Fiduciary may delegate to the Investment Manager investment direction for Contributions and amounts that are not subject
to Participant direction.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
a calculation period other than the Plan Year is selected in Section 1.17(e) and the Employer elected to satisfy the ADP Test
Safe Harbor and ACP Test Safe Harbor, the Employer shall pay to the Insurer or Trustee, as applicable, the Matching Contributions
calculated based on Elective Deferral Contributions and Compensation for the payroll period specified in Section 1.17(e) not later
than the last day of the following Plan-year Quarter.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">All
Contributions are forwarded by the Employer to (i) the Trustee to be deposited in the Trust Fund or otherwise invested by the
Trustee in accordance with the relevant documents; or (ii) the Insurer to be deposited under the Annuity Contract, as applicable.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.02 &ndash; Investment in Employer Stock</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan is an employee stock ownership plan (&ldquo;ESOP&rdquo;) within the meaning of Code &sect;4975(e)(7) and is designed to invest
primarily in Employer Stock, and the provisions of this Section will apply to the extent they do not conflict with other ESOP
provisions set forth in the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Contributions
                                         That May Be Invested</U>. The Contributions that may be invested in the Employer Stock
                                         shall be limited to the Contributions specified in Section 1.22(d)(1).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Valuations</U>.
                                         For purposes of determining the annual valuation of the Plan, and for reporting to Participants
                                         and regulatory authorities, the assets of the Plan shall be valued at least annually
                                         on the Valuation Date which corresponds to the last day of the Plan Year, and in accordance
                                         with a method consistently followed and uniformly applied in good faith. All valuations
                                         of Employer Stock must be made by an independent appraiser who meets requirements similar
                                         to the requirements of the regulations prescribed under Code &sect;170(a)(1). Valuations
                                         of Employer Stock must be made in good faith and based on all relevant factors for determining
                                         the fair market value of securities. In the case of a transaction between the Plan and
                                         a disqualified person within the meaning of Code &sect;4975(e)(2), Employer Stock will
                                         be valued as of the date of the transaction. For all other purposes, value must be determined
                                         as of the most recent valuation date under the Plan. Earnings on shares allocated to
                                         participants&rsquo; accounts will be allocated to those accounts at least annually.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.03 &ndash; Income on Employer Stock</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
Employers that are S Corporations, income with respect to Employer Stock that is acquired with the proceeds of an Exempt
Loan and held in the Suspense Account is allocated as income of the Plan except to the extent the Trustee elects that such
income shall be used to repay that Exempt Loan. If income is allocated to a Participant&rsquo;s or Beneficiary&rsquo;s
account, it shall be allocated in the manner elected in Section 1.22(g). If the Employer is an S corporation, earnings as
described in Code &sect;1368(a) with respect to Employer Stock </FONT>(whether or not the Employer Stock is allocated to the
accounts of Participants) will be used at the Trustee&rsquo;s discretion to make payments on the Exempt Loan used to acquire
such Employer Stock. If such earnings with respect to Employer Stock that is allocated to a Participant&rsquo;s account are
used to make payments on such Exempt Loan, then Employer Stock with a fair market value of not less than the amount of the
earnings used to make payments on the Exempt Loan must be allocated to a Participant&rsquo;s account for the year that such
earnings would have been allocated to the Participant&rsquo;s account if they were not used to make payments on the Exempt
Loan.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font: 10pt Arial, Helvetica, Sans-Serif">For
Employers that are C corporations, dividends paid in cash with respect to Applicable Employer Stock, whether or not allocated
to a Participant&rsquo;s account, will be used at the Trustee&rsquo;s discretion to make payments on an Exempt Loan, the proceeds
of which were used to acquire the Employer Stock with respect to which the dividend
is paid. If a dividend paid with respect to Employer Stock that is allocated to a Participant&rsquo;s account is used to make
payments on an Exempt Loan, then Employer Stock with a fair market value of not less than the amount of the dividend used to make
such payments must be allocated to a Participant&rsquo;s account for the year that such dividend would have been allocated to
the Participant&rsquo;s account if it were not used to make payments on an Exempt Loan. To the extent dividends on Applicable
Employer Stock allocated to Participant accounts are not used to repay an Exempt Loan, dividends will be treated under either
Option 1, Option 2, Option 3 or Option 4 below, as elected by the Employer in a uniform nondiscriminatory manner. Any such dividends
that are allocated to a Participant&rsquo;s account will be allocated in the manner elected in Section 1.22(g).</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"></FONT></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"></P>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"></FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Option
                                         1: Direct Cash Payment to Participant</U>. The Employer will pay dividends with respect
                                         to Applicable&nbsp;Employer Stock allocated to a Participant&rsquo;s account in cash
                                         to that Participant.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Option
                                         2: Cash Payment to Plan Followed by Distribution to Participant</U>. The Employer will
                                         pay dividends with respect to Applicable Employer Stock allocated to a Participant&rsquo;s
                                         account to the Plan and distribute them in cash to the Participant not later than 90
                                         days after the close of the Plan Year in which paid.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Option
                                         3: Participant Election</U>. Dividends with respect to Applicable Employer Stock allocated
                                         to a&nbsp;Participant&rsquo;s account will, at the election of such Participant, either
                                         (1) be paid in cash, or (2) be paid to the Plan and reinvested in Employer Stock and
                                         allocated to the account of such Participant. If the Participant elects a cash payment,
                                         the payments shall be made, as elected by the Employer, either (1) directly from the
                                         Employer to the Participant, or (2) to the Plan and distributed in cash to that Participant
                                         not later than 90 days after the close of the Plan Year in which the dividends are paid
                                         to the Plan. If a Participant fails to make an affirmative dividend election, the default
                                         election selected by the Employer in a uniform nondiscriminatory manner will apply. A
                                         Participants election will not be valid unless he or she is given a reasonable opportunity
                                         to make the election before a dividend is paid or distributed, change a dividend election
                                         at least annually, and if there is a change in the Plan terms governing the manner in
                                         which the dividends are paid or distributed to Participants, make an election under the
                                         new Plan terms prior to the date on which the first dividend subject to the new Plan
                                         terms is paid or distributed.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Option
                                         4: Allocated to Accounts With No Distribution</U>. Dividends with respect to Applicable
                                         Employer&nbsp;Stock allocated to a Participant&rsquo;s account will remain in the Participant&rsquo;s
                                         Account and will not be distributed until such time as the Participant is otherwise entitled
                                         to a distribution under the Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Definition
                                         of Applicable Employer Stock</U>. For purposes of this section, the term &ldquo;Applicable
                                         Employer Stock&rdquo; means Employer Stock that is held by the ESOP on the record date
                                         for the dividend.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.04 &ndash; Diversification Requirements</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Diversification
                                         Requirements Under Code &sect;401(a)(28)</U>. Notwithstanding any provision in the Plan
                                         to the contrary, and subject to a uniform, nondiscriminatory Diversification Policy promulgated
                                         by the Plan Administrator, a Qualified Participant shall be permitted to direct the Trustee
                                         as to the investment of amounts credited to his or her Employer Stock Account in accordance
                                         with the provisions below:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Amount
                                         Subject to Diversification</U>. During each Annual Election Period in the Qualified Election
                                         Period, a Qualified Participant may elect to direct the Plan as to the investment of
                                         at least 25% of the amount of shares allocated to the Participant&rsquo;s Account in
                                         the Plan to the extent such portion exceeds the amount to which a prior election under
                                         this section applies. In the year in which the Participant can make his or her last election,
                                         50% is substituted for 25% in the preceding sentence.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Small
                                         Accounts</U>. If elected in the Diversification Policy, the right to elect to diversify
                                         under this Section only applies to a Qualified Participant if the fair market value of
                                         his Employer Stock Account is more than the amount indicated therein (but not more than
                                         $500). For this purpose, the fair market value is determined as of the Valuation Date
                                         immediately preceding the first day on which a Qualified Participant is eligible to make
                                         the diversification election.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Restriction
                                         on Investment in Employer Stock</U>. The portion of a Qualified Participant&rsquo;s Employer
                                         </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Stock Account that is
                                         diversified pursuant to a diversification election cannot be reinvested in Employer Stock,
                                         other than at the Participant&rsquo;s election.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Diversification
                                         Methods</U>. Shares of Employer Stock that a Qualified Participant directs the Plan to
                                         diversify (the &ldquo;Diversification Shares&rdquo;) may be diversified by one or more
                                         of the following methods, as set forth in the Diversification Policy:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Distribution
                                         to the Participant</U>. The Trustee may distribute either the Diversification Shares,
                                         or an amount equal to the value of these shares, to the Qualified Participant. The distribution
                                         must occur within 90 days after the last day of the Annual Election Period. Distributions
                                         of Diversification Shares must comply with Section 7.01(g).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Alternative
                                         Investments</U>. The Trustee may invest an amount equal to the value of the Diversification
                                         Shares in one or more of at least three alternative investment options available under
                                         the Plan, as directed by the Qualified Participant. Each of these investment options
                                         must be diversified and have materially different risk and return characteristics. The
                                         Plan must invest the value of the Diversification Shares in accordance with the direction
                                         of the Qualified Participant within 90 days after the last day of the Annual Election
                                         Period.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Transfer
                                         to Another Defined Contribution Plan</U>. The Trustee may transfer an amount equal to
                                         the value of the Diversification Shares to another qualified defined contribution plan
                                         of the Employer that offers at least three investment options (each of which must be
                                         diversified and have materially different risk and return characteristics). This transfer
                                         must be made within 90 days after the last day of the Annual Election Period and must
                                         comply with applicable qualification requirements, including Code &sect;&sect;414(l),
                                         411(d)(6) and 401(a)(11).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Definitions</U>.
                                         For purposes of this Section, the following definitions will apply:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Annual
                                         Election Period</U>. The term Annual Election Period means a period of at least 90 days
                                         following the end of each Plan Year in the Qualified Election Period, as determined from
                                         time to time by the Employer pursuant to a uniform nondiscriminatory administrative policy.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Qualified
                                         Election Period</U>. The term Qualified Election Period means a period of at least 6
                                         Plan Years beginning with the first Plan Year in which the individual becomes a Qualified
                                         Participant unless a longer period is elected in the Plan Elections.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Qualified
                                         Participant</U>. The term Qualified Participant means a Participant who has satisfied
                                         any age and/or participation requirement as set forth in the Diversification Policy,
                                         provided, however, that any service requirement cannot be more than 10 years of participation
                                         in the Plan, and any age requirement cannot exceed the age of 55. Years of participation
                                         shall be determined as set forth in the Diversification Policy with respect to a Participant
                                         in the Plan (whether or not the Plan was an employee stock ownership plan) or a predecessor
                                         plan. For this purpose, a predecessor plan includes any employee stock ownership plan
                                         maintained by the Employer or a predecessor employer within the meaning of Regulation
                                         &sect;1.415(f)-1(c), and any plan that has been merged into, consolidated with, or transferred
                                         assets to the Plan in accordance with Code &sect;414(l).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Diversification
                                         Requirements Under Code &sect;401(a)(35)</U>. If the ESOP holds any contributions that
                                         are subject to the requirements of Code &sect;401(k) or Code &sect;401(m), then if the
                                         Plan holds Publicly Traded Employer Stock, the diversification requirements below apply
                                         for Plan Years beginning on or after January 1, 2007. For purposes of this Section, the
                                         term Publicly Traded Employer Stock means Employer Stock under section 407(d)(1) of ERISA
                                         which is readily tradable on an established securities market. A security is readily
                                         tradable on an established securities market if the security is traded on a national
                                         securities exchange that is registered under section 6 of the Securities Exchange Act
                                         of 1934, or if the security is traded on a foreign national securities exchange that
                                         is officially recognized, sanctioned, or supervised by a governmental authority and where
                                         the security is deemed by the Securities and Exchange Commission as having a ready market
                                         under SEC Rule 15c3-1.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">An
applicable individual (as defined in Regulation &sect;1.401(a)(35)-1(b)) is permitted to elect to direct any publicly traded Employer
Stock (as defined in Code &sect;401(a)(35)(G)(v)) held in his Account under the Plan to be reinvested in other investment options
offered under the Plan with respect to the portion of his Account that is subject to Code &sect;&sect;401(a)(35)(B) or (C). The
Employer may permit diversification of amounts invested in Employer Stock earlier than required as long as the earlier time period
is applied consistently to all applicable individuals.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan shall offer at least three investment options, other than Employer Stock, to which the applicable individual may direct all
or any portion of his Account invested in Employer Stock, and each investment option must be diversified and have materially different
risk and return characteristics that satisfy the requirements of Department of Labor Regulation &sect;2550.404c-1(b)(3). The Plan
may limit the time for divestment and reinvestment to periodic, reasonable opportunities occurring no less frequently than quarterly.
The Plan may not impose any restrictions or conditions with respect to the investment of Employer Stock that are not imposed on
the investment options offered under the Plan, except as provided in Regulation &sect;1.401(a)(35)-1(e).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
Employer Stock held under the Plan in a Plan Year beginning before January 1, 2007, the diversification rights described above
shall only apply to the applicable percentage of the number of shares of those securities as follows: (1) the applicable percentage
is 33% for the first Plan Year to which Code &sect;401(a)(35) applies; (2) the applicable percentage is 66% for the second Plan
Year to which Code &sect;401(a)(35) applies; and (3) the applicable percentage is 100% for all subsequent Plan Years.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
there is more than one class of securities held under the Plan, the transition rule above shall apply separately with respect
to each class. The transition rule above does not apply to Participants who are age 55 or older and have completed at least three
years of service (as defined in Regulation &sect;1.401(a)(35)-1(c)(3)) prior to the first day of the first Plan Year beginning
after December 31, 2005.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
notice must be provided to each applicable individual that describes the divestiture rights and the importance of diversifying
the investment of retirement plan assets. The Employer shall provide the notice to all applicable individuals no later than 30
days before the date on which the applicable individuals are eligible to exercise their right to diversify.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.05 &ndash; Buy/Sell Window</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the Plan holds Employer Stock that is not Readily Tradable, then annually, or at such other intervals as directed by the Plan
Administrator, the Plan Administrator, at its discretion, may allow Active Participants the opportunity to buy and/or sell Employer
Stock, and Inactive Participants the opportunity to sell Employer Stock. Notwithstanding any other provision in the Plan, the
valuation of Employer Stock for the buy/sell window shall be based on the valuation performed as of the most recent Valuation
Date provided that, in the opinion of the Plan Administrator, such value is representative of the fair market value of such stock
on the date of the transaction. The Plan Administrator shall require a new valuation of Employer Stock if, in the opinion of the
Plan Administrator, the valuation as of the most recent Valuation Date is not representative of the fair market value of the Employer
Stock. The Plan Administrator shall set up nondiscriminatory procedures, including any limits, to accommodate implementation of
such transfers among other investment options and Employer Stock.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.06 &ndash; Voting and Tender Rights</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Voting
rights with respect to Employer Stock will be passed through to Participants. Participants will be allowed to direct the voting
rights of Employer Stock for any matter put to the vote of shareholders, as elected in Section 1.22(d)(2). For purposes of Section
1.22(d)(2) and this Section 5.06<B>,</B> the term Registration-Type Employer Stock means Employer Stock that is either a class
of securities required to be registered under section 12 of the Securities Exchange Act of 1934, or a class of securities that
would be required to be so registered except for the exemption from registration provided in subsection (g)(2)(H) of such section
12.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">With
respect to Employer Stock that is Registration-Type Employer Stock, each Participant or beneficiary is entitled to direct the
Plan as to the manner in which shares of Employer Stock that are entitled to vote, and are allocated to his or her account, are
to be voted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 1pt 0pt 0; text-align: justify"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">With
respect to Employer Stock that is not Registration-Type Employer Stock, each Participant or beneficiary is entitled to direct
the Plan as to the manner in which voting rights under such shares of Employer Stock that are allocated to his or her account
are to be exercised, as elected in Section 1.22(d)(2), provided the Participant is always entitled to vote such Employer Stock
with regard to any Significant Corporate Event.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 Employer Stock in the manner elected in Section 1.22(d)(2)(D).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Trustee shall hold the Participant&rsquo;s individual directions with respect to voting rights in confidence and, except as required
by law, shall not divulge or release such individual directions to anyone associated with the </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Employer.
The Employer may require verification of the Trustee&rsquo;s compliance with the directions received from Participants by any
independent auditor selected by the Employer, provided that such auditor agrees to maintain the confidentiality of such individual
directions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Employer may develop procedures to facilitate the exercise of votes, such as the use of facsimile transmissions for the Participants
located in physically remote areas.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Tender
rights or exchange offers for Employer Stock will be administered in the manner elected in Section 1.22(d)(3). As soon as practicable
after the commencement of a tender or exchange offer for Employer Stock, 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 Employer Stock, to
the extent permitted under the terms of such offer. In advising such persons of the terms of the offer, the Employer may include
statements from the board of directors setting forth its position with respect to the offer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 Employer Stock in the manner elected in Section 1.22(d)(3).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the tender or exchange offer is limited so that all the shares that the Trustee has been directed to tender or exchange cannot
be sold or exchanged, the shares that each Participant directed to be tendered or exchanged shall be deemed to have been sold
or exchanged in the same ratio that the number of shares actually sold or exchanged bears to the total number of shares that the
Trustee was directed to tender or exchange.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Trustee shall hold the Participant&rsquo;s individual directions with respect to tender decisions in confidence and, except as
required by law, shall not divulge or release such individual directions to anyone associated with the Employer. The Employer
may require verification of the Trustee&rsquo;s compliance with the directions received from </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Participants
by any independent auditor selected by the Employer, provided that such auditor agrees to maintain the confidentiality of such
individual directions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Employer may develop procedures to facilitate the exercise of tender rights, such as the use of facsimile transmissions for the
Participants located in physically remote areas.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.07 &ndash; Voting and Tender of Self-Directed Brokerage Accounts</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Rights
of ownership of securities held in the Self-Directed Brokerage Account, including voting rights, tender rights, and rights to
exercise exchange offers, shall be passed through to the Participant with respect to whom the Self-Directed Brokerage Account
was established. These rights shall be exercised by the Participant through the mechanism (including the course of dealing and
practices and procedures) established by the Trustee under the Principal Trust Company Directed Trust Agreement for the exercise
of such rights and in accordance with the Self-Directed Brokerage Account documents.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.08 &ndash; Life Insurance</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
elected under Section 1.22(c), investment in Life Insurance is not permitted.</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
5.09 &ndash; Exempt Loans</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
trustee may incur an Exempt Loan only if it meets the requirements of this section.</FONT></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Definitions</U>.</FONT></TD>
</TR></TABLE>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)<BR></FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Exempt
                                         Loan</U>. The term &ldquo;Exempt Loan&rdquo; means a loan that satisfies the provisions
                                         of this Section 5.09. For purposes of the Plan, the term &ldquo;Loan&rdquo; means a loan
                                         made to the Plan by a disqualified person or a loan to the Plan that is guaranteed by
                                         a disqualified person. The term Loan includes a direct loan of cash, a purchase-money
                                         transaction, and an assumption of the obligation of the Plan. The term &ldquo;Guarantee&rdquo;
                                         includes an unsecured guarantee and the use of assets of a disqualified person as collateral
                                         for a loan, even though the use of assets may not be a guarantee under applicable state
                                         law. For purposes of section, the term &ldquo;Disqualified Person&rdquo; means a disqualified
                                         person as defined in Code &sect;4975(e)(2).</FONT></TD>
</TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Suspense&nbsp;Account</U>.
                                         The term &ldquo;Suspense Account&rdquo; means the account established under the Plan
                                         to hold shares of Employer Stock and other assets acquired with the proceeds of an Exempt
                                         Loan that have not been allocated to the accounts of participants.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Purpose,
                                         Terms, Interest Rate</U>. An Exempt Loan must be primarily for the benefit of the participants
                                         and their beneficiaries. The terms of an Exempt Loan must be at least as favorable to
                                         the Plan as the terms of a comparable loan resulting from an arm&rsquo;s length negotiation
                                         between independent parties. The interest rate of an Exempt Loan must not exceed a reasonable
                                         rate of interest. An Exempt Loan must be for a specific term. The proceeds of any Exempt
                                         Loan must be used within a reasonable time after their receipt to acquire Employer Stock,
                                         to repay such Exempt Loan, or to repay a prior Exempt Loan. All assets acquired by the
                                         Plan with the proceeds of an Exempt Loan must be added to and maintained in the Suspense
                                         Account.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Liability,
                                         Recourse, Collateral, and Payments</U>. Any Exempt Loan must be without recourse against
                                         the Plan. The only Plan asset that may be used as collateral on an Exempt Loan is Employer
                                         Stock acquired with the Exempt Loan, or Employer Stock used as collateral on a prior
                                         Exempt Loan repaid with the proceeds of the current Exempt Loan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">No
person entitled to payment under the Exempt Loan has any right to Plan assets other than collateral given for the Exempt Loan,
contributions (other than contributions of Employer Stock) that are made under the Plan to meet its obligations under the Exempt
Loan, and earnings attributable to such collateral and the investment of such contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Payments
made by the trustee with respect to any Exempt Loan during a plan year must not exceed an amount equal to the sum of (1) contributions
(other than contributions of Employer Stock) that are made under the Plan to meet its obligations under the Exempt Loan, and (2)
earnings attributable to collateral given for the Exempt Loan and the investment of such contributions received during or prior
to the year less such payments in prior years. Such contributions and earnings must be accounted for separately in the books of
account of the ESOP until the Exempt Loan is repaid.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Not
                                         Payable Upon Demand and Default</U>. The Exempt Loan cannot be payable upon the demand
                                         of any person except in the event of default. In the event of such default, the value
                                         of the Plan assets transferred by the trustee in satisfaction of the Exempt Loan must
                                         not exceed the amount of default. If the lender is a disqualified person, the Exempt
                                         Loan must provide for a transfer of Plan assets upon default only upon and to the extent
                                         of the failure of the Plan to meet the payment schedule of the Exempt Loan. For purposes
                                         of this paragraph, the making of a guarantee does not make a person a lender.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Release
                                         from Suspense Account. </U>An Exempt Loan shall provide for the release of shares from
                                         the Suspense Account in accordance with one of the following methods at the Trustee&rsquo;s
                                         discretion:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>




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<P STYLE="margin-top: 0; margin-bottom: 0; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin-top: 0; margin-bottom: 0; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Principal
and Interest Payment Release Method.</U> For each Plan Year during the duration of the Exempt Loan, the number of shares of Employer
Stock released from the Suspense Account must equal the number of shares of Employer Stock held in the Suspense Account immediately
before the release
for the current Plan Year multiplied by a fraction. The numerator must be the amount of the principal and interest paid on the
Exempt Loan for that Plan Year, and the denominator must be the sum of the numerator plus the total payments of principal and
interest to be paid for all future Plan Years. The number of future years under the Exempt Loan must be definitely ascertainable
and must be determined without taking into account any possible extensions or renewal periods. If the interest rate under the
Exempt Loan is variable, the interest to be paid in future years must be computed by using the interest rate applicable as of
the end of the Plan Year. If collateral includes more than one class of securities, the number of securities of each class to
be released for a Plan Year must be determined by applying the same fraction to each class.</FONT></TD>
</TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Principal
                                         Payment Release Method</U>. Shares of Employer Stock are released from the Suspense Account
                                         solely with reference to principal payments in the fraction described above. However,
                                         this Principal Payment Release Method cannot be used unless these conditions are met:
                                         (A) The Exempt Loan must provide for annual payments of principal and interest at a cumulative
                                         rate that is not less rapid at any time than level annual payments of such amounts for
                                         10 years; (B) interest included in any payment is disregarded only to the extent that
                                         it would be determined to be interest under standard loan amortization tables; and (C)
                                         the Principal Payment Release Method cannot be used beginning from the time that, by
                                         reason of a renewal, extension, or refinancing, the sum of the expired duration of the
                                         Exempt Loan, the renewal period, the extension period, and the duration of a new Exempt
                                         Loan exceeds 10 years.</FONT></TD>
</TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Protections
                                         and Rights</U>. Except for the put option described in Section 7.01(g) and Section 7.01(h),
                                         no Employer Stock acquired with an Exempt Loan may be subject to a put, call, or other
                                         option, or buy-sell or similar arrangement when held by and distributed from the Plan,
                                         whether or not the Plan is then an ESOP. The rights and protections granted in this Section
                                         and in Section 7.01(g) and Section 7.01(h) are non-terminable and will continue to exist
                                         as long as any Employer Stock acquired with an Exempt Loan is held by the Plan or any
                                         Participant or other person for whose benefit such protections and rights have been created,
                                         and neither the repayment of such loan nor the failure of the Plan to be an ESOP, nor
                                         any Plan amendment, will cause a termination of the protections and rights.</FONT></TD></TR></TABLE>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
6</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><BR>
<FONT STYLE="font-size: 10pt"><B>Benefits</B></FONT></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.01 &ndash; Retirement Benefits</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">On
a Participant&rsquo;s Retirement Date, his Vested Account shall be distributed to him according to the distribution provisions
of Article 7 and the small amounts payment provisions of Section 11.07.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.02 &ndash; Death Benefits</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
a Participant dies before his Annuity Starting Date, his Vested Account shall be distributed according to the distribution provisions
of Article 7 and the small amounts payment provisions of Section 11.07.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.03 &ndash; Vested Benefits</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
an Inactive Participant&rsquo;s Vested Account is not payable under the small amounts payment provisions of Section 11.07, 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.
If elected in vested benefit restrictions in Section 1.26(f), distributions from the Participant&rsquo;s Vested Account resulting
from the designated Contributions shall not begin before the Participant becomes Totally Disabled or distributions from the Participant&rsquo;s
Vested Account resulting from the designated Contributions shall not be made until he has had a Severance from Employment for
the period of time specified, whichever is applicable. A distribution under this paragraph shall be a retirement benefit and shall
be distributed to the Participant according to the distribution of benefits provisions of Article 7.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant may not elect to receive a distribution under this section after he again becomes an Employee until he subsequently
has a Severance from Employment and meets the requirements of this section.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 &sect;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 and Participant 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
and is not subject to the six-month suspension described in the preceding sentence.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 provisions of Section 6.01 or Section 6.02.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Nonvested Account of an Inactive Participant who has had a Severance from Employment shall remain a part of his Account until
it becomes a Forfeiture. However, if he again becomes an Employee so that his Vesting Percentage can increase, the Nonvested Account
may become a part of his Vested Account.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.04 &ndash; When Benefits Start</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Unless
                                         otherwise elected, benefits shall begin no later than the 60th day following the close
                                         of the Plan Year in which the latest date below occurs:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         date the Participant attains age 65 (or Normal Retirement Age, if earlier).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         10th anniversary of the Participant&rsquo;s earliest Entry Date.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         date the Participant terminates service with the Employer.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Notwithstanding
the foregoing, the failure of a Participant and spouse, if applicable, to consent to a distribution while a benefit is immediately
distributable, within the meaning of Section 7.02 or Section 7.03, shall be deemed to be an election to defer the start of benefits
sufficient to satisfy this section.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 1; Options: NewSection; Value: 64 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Participant may elect to have benefits begin after the latest date for beginning benefits described above, subject to the following
provisions of this section. The Participant shall make the election in writing. Such election must be made before his Normal Retirement
Date or the date he has a Severance from Employment, if later. The Participant shall not elect a date for beginning benefits or
a form of distribution that would result in a benefit payable when he dies which would be more than incidental within the meaning
of governmental regulations.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Benefits
shall begin on an earlier date if otherwise provided in the Plan. For example, the Participant&rsquo;s Retirement Date or Required
Beginning Date, as defined in Section 8.02.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         Participant&rsquo;s Vested Account resulting from Elective Deferral Contributions may
                                         not be distributed earlier than Severance from Employment, death, or disability. Such
                                         amount may also be distributed upon:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Termination
                                         of the Plan as permitted in Article 9.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         attainment of age 59&frac12; as permitted in Section 1.26(c) and Section 6.05.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
                                         federally declared disaster, where resulting legislation or guidance authorizes such
                                         a distribution.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Participant&rsquo;s Vested Account resulting from Elective Deferral Contributions may also be distributed:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
                                         a hardship withdrawal if permitted in Section 1.25(b) and Section 6.05(a).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
                                         a Qualified Reservist Distribution if permitted in Section 1.25(e) and Section 6.05(b).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(6)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
                                         the Participant is deemed to have had a severance from employment as described in Code
                                         &sect;414(u)(12)(B)(i) and Section 6.03.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">All
distributions 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 Article 7. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
                                         the Plan holds Employer Stock that is not publicly traded, a Participant will not be
                                         eligible to receive a distribution of his vested Employer Stock Account until the Participant
                                         has a Severance from Employment or died, and has received or requested a distribution
                                         of the total remaining vested Account. If a Participant is eligible to receive a distribution
                                         under this section and has elected to receive the distribution in accordance with procedures
                                         established by the Plan Administrator, the value of Employer Stock for purposes of the
                                         distribution shall be based on the valuation as of the most recent Valuation Date and
                                         the distribution shall be made to the Participant as soon as administratively feasible;
                                         provided, however, that the Participant&rsquo;s vested Employer Stock Account may only
                                         be distributed subject to the Plan&rsquo;s available liquidity or pursuant to a nondiscriminatory
                                         Distribution Policy that coordinates the valuation of Employer Stock and the Plan&rsquo;s
                                         buy/sell window.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Distribution
                                         of a Participant&rsquo;s vested Employer Stock Account will begin no later than one year
                                         after the close of the Plan Year in which the Participant has a Severance from Employment
                                         by reason of the attainment of Normal Retirement Age, Disability, or death. If the Participant
                                         has a Severance from Employment for a reason other than attainment of Normal Retirement
                                         Age, Disability, or death, the distribution of the Participant&rsquo;s vested Employer
                                         Stock Account will begin during the year as selected by the Employer in the Distribution
                                         Policy, but such distribution must begin no later than the year after the close of the
                                         fifth Plan Year following the Plan Year in which the Participant has a Severance from
                                         Employment for a reason other than attainment of Normal Retirement Age, death or disability.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.05 &ndash; Withdrawal Benefits</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Financial
                                         Hardship Withdrawals</U>. Withdrawals of part of the Participant&rsquo;s Account as provided
                                         in Section 1.25(b) will be permitted in the event of hardship due to an immediate and
                                         heavy financial need. If elected by the Employer in Section 1.25(f), the portion of the
                                         Participant&rsquo;s Account held in the Employer Stock Account may not be redeemed for
                                         purposes of these withdrawals.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Immediate
and heavy financial need shall be limited to (1) expenses incurred or necessary for medical care that would be deductible under
Code &sect;213(a) (determined without regard to whether the expenses exceed the stated limit on adjusted gross income); (2) the
purchase (excluding mortgage payments) of a principal residence for the Participant; (3) 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 &sect;152 without regard to Code &sect;&sect;152(b)(1), (b)(2), and (d)(1)(B)); (4) payments
necessary to prevent the eviction of the Participant from, or foreclosure on the mortgage of, the Participant&rsquo;s principal
residence; (5) payments for funeral or burial expenses for the Participant&rsquo;s deceased parent, spouse, child, or dependent
(as defined in Code &sect;152 without regard to Code &sect;152(d)(1)(B)); (6) expenses to repair damage to the Participant&rsquo;s
principal residence that would qualify for a casualty loss deduction under Code &sect;165 (determined without regard to whether
the loss exceeds 10% of adjusted gross income); or (7) any other distribution deemed by the Commissioner of Internal Revenue to
be made on account of immediate and heavy financial need as provided in Treasury regulations. If elected by the Employer in Section
1.25(b), immediate and heavy financial need shall also include expenses described in clauses (1), (3), and (5) of this paragraph
(relating to medical, tuition, and funeral expenses, respectively) of a Primary Beneficiary.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">No
withdrawal shall be allowed which is not necessary to satisfy the immediate and heavy financial need.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Such
withdrawal shall be deemed necessary only if all of the following requirements are met: (1) 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); (2) the Participant has obtained all distributions,
other than hardship distributions, and all nontaxable loans currently available under all plans maintained by the Employer; and
(3) the Plan, and all other plans maintained by the Employer, provide that the Participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant shall not cease to be an Eligible Participant, as defined in Section 4.08, merely because his elective contributions
or participant contributions are suspended.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Other
                                         Withdrawals</U>. If permitted under Section 1.25, (1) a Participant may withdraw any
                                         part of his Vested Account resulting from Voluntary Contributions, subject to the limitations
                                         provided in Section 1.25; (2) a Participant may withdraw any part of his Vested Account
                                         resulting from Rollover Contributions, subject to the limitations provided in Section
                                         1.25; (3) withdrawals of part of the Participant&rsquo;s Vested Account will be permitted
                                         as provided in Section 1.25; (4) withdrawals of part of the Participant&rsquo;s Vested
                                         Account, as provided in Section 1.25, will be permitted at any time after he attains
                                         age 59&frac12;, subject to the limitations provided in Section 1.25; (5) withdrawals
                                         of any part of the Participant&rsquo;s Vested Account, as provided in Section 1.25, will
                                         be permitted after he has been an Active Participant for at least five years subject
                                         to the limitations provided in Section 1.25; and (6) 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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
elected by the Employer in Section 1.25, the portion of the Participant&rsquo;s Account held in the Employer Stock Account may
not be redeemed for purposes of these withdrawals.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
request for withdrawal shall be made in such manner and in accordance with such rules the Employer prescribes 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 distribution of benefits provisions of Article 7. A forfeiture shall not occur solely as a result
of a withdrawal.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.06 &ndash; Loans to Participants</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Loans
shall be made available to all Participants on a reasonably equivalent basis. If elected in Section 1.22(b)(7), the source of
the loan is limited to the portion of the Participant&rsquo;s Account resulting from the Contributions selected in that section.
The amount of the loan shall be limited to the amount needed to satisfy such need. For purposes of this section, 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. If a plan is amended
to remove loans to Participants, the provisions of this section will continue to apply only for purposes of repaying loans approved
prior to the effective date of such amendment. If this Plan does not allow loans to Participants and another plan that allows
loans to Participants is merged into this Plan, the provisions of the merged plan as of the day prior to the merger date will
continue to apply only for purposes of repaying loans approved prior to the merger date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;s Account shall share in the interest paid on the loan or bear any expense or loss
incurred because of the loan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Participant&rsquo;s Employer Stock Account may be redeemed as specified in Section 1.22(b)(8).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
number of outstanding loans shall be limited to one unless otherwise specified in Section 1.22(b)(4). No more than one loan shall
be approved for any Participant in any 12-month period unless specified in Section 1.22(b)(5). The minimum amount of any loan
shall be $1,000 unless otherwise specified in Section 1.22(b)(2).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
specified in Section 1.22(b)(5), after the repayment of an outstanding loan or approval of a loan, no additional loans will be
approved for a Participant for the period specified in Section 1.22(b)(5).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Loans
must be adequately secured and bear a reasonable rate of interest.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
amount of the loan shall not exceed the maximum amount that may be treated as a loan under Code &sect;72(p) (rather than a distribution)
to the Participant and shall be equal to the lesser of (a) or (b) below:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">$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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         greater of clause (1) or (2), reduced by clause (3), as follows: (1) one-half of the
                                         Participant&rsquo;s Vested Account (without regard to any accumulated deductible employee
                                         contributions, as defined in Code &sect;72(o)(5)(B)); (2) $10,000; and (3) any outstanding
                                         loan balance on the date the new loan is made.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
purposes of this maximum, all qualified employer plans, as defined in Code &sect;72(p)(4), of the Employer and any Controlled
Group member shall be treated as one plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
foregoing notwithstanding, the amount of such loan shall not exceed 50% of the amount of the Participant&rsquo;s Vested Account
reduced by any outstanding loan balance on the date the new loan is made. In addition, the amount of the loan may be further limited
to a specified dollar amount, if Section 1.22(b)(3) so indicates. If indicated in Section 1.22(b)(7), the loans can only be made
from the portion of the Participant&rsquo;s Vested Account resulting from the Contributions selected therein, and the maximum
amount of the loan is further limited to the portion of the Participant&rsquo;s Vested Account resulting from Contributions selected
in Section 1.22(b)(7), (and further reduced by any outstanding loan balance on the date the new loan is made if more than one
outstanding loan is allowed in Section 1.22(b)(4). For purposes of this maximum, a Participant&rsquo;s Vested Account does not
include accumulated deductible employee contributions, as defined in Code &sect;72(o)(5)(B). No collateral other than a portion
of the Participant&rsquo;s Vested Account (as limited above) shall be accepted.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Participant&rsquo;s outstanding loan balance shall include any deemed distribution, along with accrued interest, that has not
been repaid or offset.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 4; Value: 64 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant must obtain the consent of his spouse, if any, to the use of the Vested Account as security for the loan. Spousal
consent shall be obtained no earlier than the beginning of the 180-day period that ends on the date on which the loan to be so
secured is made. The consent must be in writing, must acknowledge the effect of the loan, and must be witnessed by a plan representative
or a notary public. Such consent shall thereafter be binding with respect to the consenting spouse or any subsequent spouse with
respect to that loan. A new consent shall be required if the Vested Account is used for collateral upon renegotiation, extension,
renewal, or other revision of the loan. If life annuities are not allowed under Section 1.27(b)(2), no consent shall be required.
If the Employer elected in Section 1.27(b)(2) to include life annuities as optional forms of distribution, consent shall be required.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
a valid spousal consent has been obtained in accordance with the above, or spousal consent is not required, then, notwithstanding
any other provision of this Plan, the portion of the Participant&rsquo;s Vested Account used as a security interest held by the
Plan by reason of a loan outstanding to the Participant shall be taken into account in determining the amount of the Vested Account
payable at the time of death or distribution, but only if the reduction is used as repayment of the loan. If spousal consent is
required and less than 100% of the Participant&rsquo;s Vested Account (determined without regard to the preceding sentence) is
payable to the surviving spouse, then the Vested Account shall be adjusted by first reducing the Vested Account by the amount
of the security used as repayment of the loan, and then determining the benefit payable to the surviving spouse.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Each
loan shall bear a reasonable fixed rate of interest to be determined by the Loan Administrator. In determining the interest rate,
the Loan Administrator shall take into consideration fixed interest rates currently being charged by commercial lenders for loans
of comparable risk on similar terms and for similar durations, so that the interest will provide for a return commensurate with
rates currently charged by commercial lenders for loans made under similar circumstances. The Loan 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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. If the Employer elects in Section 1.22(b)(6)
to allow the term of the loan to be longer than five years and the loan is used to acquire a dwelling unit, which within a reasonable
time (determined at the time the loan is made) will be used as the principal residence of the Participant, the repayment period
may extend beyond five years from the date of the loan, but the extended repayment period shall, as elected in Section 1.22(b)(6),
be consistent with either commercial home loan practices or with the number of years specified therein.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Participant shall make an application for a loan in such manner and in accordance with such rules the Employer prescribes 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">There
will be an assignment of collateral to the Plan executed at the time the loan is made.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Where
payroll deduction is not available, payments in cash are to be timely made. Any payment that is not made by payroll deduction
shall be made payable to the Employer, insurer or the Trustee, as specified in the promissory note, and delivered to the Plan
to be credited to the Account of the Participant. Such payment may include prepayments.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
promissory note may provide for reasonable late payment penalties and service fees, which shall be applied to all Participants
in a nondiscriminatory 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 Loan Administrator shall provide the Participant a written explanation of the effect of
the suspension of payments upon his loan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;s completion
of military service or until the Participant&rsquo;s fifth anniversary of commencement of military service, if earlier, as permitted
under Code &sect;414(u). The Loan Administrator shall provide the Participant a written explanation of the effect of his military
service upon his loan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Unless
otherwise specified in Section 1.22(b)(9), 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 &sect;72(p), the Participant shall then be treated
as having received a deemed distribution regardless of whether or not a distributable event has occurred.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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, 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">All
reasonable costs and expenses, including but not limited to attorney&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
payroll deduction is being utilized, in the event that a Participant&rsquo;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 past due more than 90 days, the entire principal amount, whether
or not otherwise then due, along with interest then accrued, shall become due and payable, as above. In lieu of 90 days, a different
number of days or the end of the calendar-year quarter may be specified in Section 1.22(b)(9).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
no distributable event has occurred under the Plan at the time that the Participant&rsquo;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 which, a distributable event occurs under the Plan. Unless otherwise specified in Section 1.22(b)(10), an outstanding
loan will become due and payable in full 60 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. If elected in Section 1.22(b)(10), the previous sentence shall
not apply if it has been determined by mutual agreement between the Loan Administrator and the former Participant that the former Participant may continue the repayment of a loan after having a Severance from Employment and ceasing to be a
party-in-interest as defined in ERISA. If elected in Section 1.22(b)(10), an outstanding loan shall not be due and payable to
the extent a Participant (1) elects a Direct Rollover of an Eligible Rollover Distribution that includes the loan note; (2) the
Direct Rollover is paid to another qualified plan; and (3) the rollover of the note is made in accordance with nondiscriminatory
procedures set up by the Loan Administrator.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.07 &ndash; Distributions Under Qualified Domestic Relations Orders</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Unless
otherwise specified in Section 1.27(b)(3), the Plan specifically permits distributions to an Alternate Payee under a qualified
domestic relations order, as defined in Code &sect;414(p), at any time, irrespective of whether the Participant has attained his
earliest retirement age, as defined in Code &sect;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 be made prior to the earliest
retirement age or allows an Alternate Payee to elect distribution prior to the earliest retirement age.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
benefit payable to an Alternate Payee shall be subject to the small amounts payment provisions of Section 11.07 if the value of
the benefit does not exceed $5,000 or a lesser amount specified in Section 1.26(g).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;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 Administrator shall provide notice under this paragraph by mailing to the individual&rsquo;s address specified in the
domestic relations order, or in a manner consistent with Department of Labor regulations. The Plan Administrator may treat as
qualified any domestic relations order entered before January 1, 1985, irrespective of whether it satisfies all the requirements
described in Code &sect;414(p).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
any portion of the Participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan shall make payments or distributions required under this section by separate benefit checks or other separate distribution
to the Alternate Payee(s).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
6.08 &ndash; Conversion of Inactive Participants&rsquo; Employer Stock Accounts</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">In
a uniform and nondiscriminatory manner, Participant Employer Stock Accounts may be converted to non-Employer Stock investments
at the end of the Plan Year in which a Participant has a Separation from Service and shall thereafter be allocated investment
gains and losses according to prorata gains and losses attributable to non-Employer Stock investment assets of the Plan. The investment
of Employer Stock from terminated Participant Accounts into non-Employer Stock Account assets shall be made on a prorata basis
among Active Participant&rsquo;s Accounts in a uniform and nondiscriminatory manner. Such investment may be limited to the extent
the Trust Fund has sufficient assets in the general accounts of Active Participants, including taking into account expenses of
Plan administration and distributions. If general Trust Fund assets are insufficient to reinvest all terminated Participant Employer
Stock Accounts as of the end of a Plan Year, a prorata portion of such Accounts shall be reinvested. The remaining terminated
Participants&rsquo; Employer Stock Account balances shall be reinvested on subsequent Valuation Dates as soon as general Trust
Fund assets are available.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
7</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><BR>
<FONT STYLE="font-size: 10pt"><B>Distribution of Benefits</B></FONT></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
7.01 &ndash; Distribution from the ESOP Portion of the Plan</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Form
                                         of Distribution</U>. Subject to a stated Distribution Policy, and after taking into consideration
                                         the liquidity of the ESOP Portion of the Plan, the Plan Administrator shall direct and
                                         the Trustee shall commence distribution of a Participant&rsquo;s Account balance attributable
                                         to the ESOP Portion of the Plan in a single sum payment or in substantially equal annual
                                         installments over a period not to exceed 5 years. The 5-year period may be extended up
                                         to 5 years for accounts whose value exceeds $1,090,000 (as adjusted in the same manner
                                         as Code &sect;415(d)), or 5 years plus 1 additional year (but not more than 5 additional
                                         years) for each $220,000 (as adjusted) or fraction thereof by which such balance exceeds
                                         $1,090,000 (as adjusted). The Plan Administrator shall adopt a Distribution Policy with
                                         regard to such distributions and apply it in a uniform nondiscriminatory manner. To the
                                         extent that the Distribution Policy provides for installment distributions, the Distribution
                                         Policy may also provide that each installment distribution shall be a minimum stated
                                         amount.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Participant
                                         May Demand Employer Stock</U>. If the Employer is a C Corporation, distributions will
                                         be made in cash or Employer Stock, as set forth in the Distribution Policy. However,
                                         if the Employer provides in the Distribution Policy that distributions will be made in
                                         cash, Participants who are entitled to distributions from the Plan have the right to
                                         demand that their benefits be distributed in the form of Employer Stock. Prior to a distribution,
                                         the Administrator will advise a Participant or Beneficiary in writing of his or her right
                                         to demand that benefits be distributed solely in Employer Stock. If the Participant or
                                         Beneficiary fails to make such demand in writing within 90 days after receipt of such
                                         notice, the Participant&rsquo;s Vested Percentage will be distributed in the form of
                                         Employer Stock to the extent allocated to the Participant&rsquo;s Employer Stock Account,
                                         and the balance of the Vested Percentage will be distributed in cash.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Mandatory
                                         Put Option</U>. If the Employer is an S Corporation, or if the Employer is a corporation
                                         whose charter or bylaws restrict the ownership of substantially all outstanding Employer
                                         securities to Employees or to a trust described in Code &sect;401(a), the Employer may
                                         provide in the Distribution Policy that a Participant who is entitled to a distribution
                                         will either receive the distribution in cash, or in Employer Stock subject to a requirement
                                         that the Employer Stock must be sold to the Employer (&ldquo;Mandatory Put&rdquo;) under
                                         a fair valuation formula that meets the requirement of Section 7.01(h). If such Mandatory
                                         Put option is provided for in the Distribution Policy and Employer Stock is distributed
                                         as part of either an installment distribution or a total distribution, payment will be
                                         made within 30 days of the date the Participant sells the Employer Stock to the Employer
                                         or the Plan. For purposes of this paragraph, a total distribution is a distribution made
                                         within one taxable year of the balance to the credit of the Participant&rsquo;s account
                                         and any other distribution is an installment distribution.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Distribution
                                         in Whole and Fractional Shares</U>. If a Participant or Beneficiary, pursuant to the
                                         Distribution Policy, demands that benefits be distributed solely in Employer Stock, distribution
                                         will be made in whole, and at the election of the Trustee, fractional shares. Any balance
                                         in a Participant&rsquo;s Account not attributable to Employer Stock will be applied by
                                         the Trustee to acquire for distribution the maximum number of shares of Employer Stock
                                         at the then fair market value. Any unexpended balance in the Participant&rsquo;s Account
                                         will be distributed in cash. If the Trustee is unable to purchase the Employer Stock
                                         required for the distribution, the Trustee will make distribution in cash within one
                                         year after the date the distribution was to have been made, except in the case of a retirement
                                         distribution which must be made within 60 days after the close of the Plan Year in which
                                         retirement occurs.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Restrictions
                                         on Distributed Stock</U>. Except as otherwise provided herein, distributed Employer Stock
                                         may be restricted as to sale or transfer by the by-laws or articles of incorporation
                                         of the Employer if the restrictions are applicable to all Employer Stock of the same
                                         class. If a Participant is required to offer the sale of his Employer Stock to the Employer
                                         before offering them to a third party, the Employer may not pay a price less than that
                                         which is offered to the distributee by another potential buyer making a bona fide offer,
                                         and the Trustee may not pay a price less than the fair market value of the Employer Stock.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Multiple
                                         Classes of Employer Stock Acquired With Exempt Loan</U>. If shares of Employer Stock
                                         which were acquired with an Exempt Loan and which are available for distribution consist
                                         of more than one class of security, a Participant&rsquo;s or Beneficiary&rsquo;s distribution
                                         must receive substantially the same proportion of each such class of such security.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(g)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Right
                                         of First Refusal</U>. Employer Stock acquired with the proceeds of an Exempt Loan may
                                         be subject to a right of first refusal if they are not Readily Tradable at the time the
                                         right may be exercised if so elected in Plan Elections. If applicable, and if shares
                                         of Employer Stock that are not Readily Tradable are distributed, then except as otherwise
                                         provided in this Section, if any Participant, Beneficiary, or other person to whom such
                                         stock is distributed (the &ldquo;Selling Participant&rdquo;) at any time desires to sell
                                         some or all of such stock (the &ldquo;Offered Securities&rdquo;) to a third party (the
                                         &ldquo;Third Party&rdquo;), then the Selling Participant must give written notice thereof
                                         to the Employer and Administrator, subject to the following:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Requirements
                                         of Written Notice</U>. The written notice required to be given hereunder must contain
                                         the number of shares offered for sale, the proposed terms of the sale, and the names
                                         and addresses of both the Selling Participant and the Third Party.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Rights
                                         of the Plan and Employer</U>. Both the Plan and Employer will have the right of first
                                         refusal for a period of 14 days from the date the Selling Participant gives written notice
                                         to the Employer and Plan Administrator (such 14-day period to run concurrently against
                                         the Plan and Employer) to acquire the Offered Securities. As between the Plan and Employer,
                                         the Plan has priority under the right of first refusal. The selling price and terms will
                                         be the same as offered by the Third Party.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Third
                                         Parties</U>. If the Plan and Employer do not exercise their respective rights of first
                                         refusal within the required 14-day period, the Selling Participant will have the right,
                                         at any time following the expiration of such 14-day period, to dispose of the Offered
                                         Securities to the Third Party, provided, however, that no disposition will be made to
                                         the Third Party on terms more favorable to the Third Party than those set forth in the
                                         written notice delivered by the Selling Participant. If a Third Party is offered terms
                                         more favorable than those set forth in the written notice delivered to the Plan and the
                                         Employer, then the Offered Securities will again be subject to the right of first refusal.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Time
                                         of Closing</U>. The closing pursuant to the exercise of the right of first refusal will
                                         take place at such place as is agreed upon between the Administrator and the Selling
                                         Participant, but not later than 10 days after the Employer or the Plan has notified the
                                         Selling Participant of the exercise of the right of first refusal. At closing, the Selling
                                         Participant will deliver certificates representing the Offered Securities duly endorsed
                                         in blank for transfer, or with stock powers attached duly executed in blank with all
                                         required transfer tax stamps attached or provided for, and the Employer or Trustee will
                                         deliver the purchase price, or an appropriate portion thereof, to the Selling Participant.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Employer
                                         Stock Acquired With an Exempt Loan</U>. Notwithstanding the foregoing, Employer Stock
                                         acquired with an Exempt Loan will be subject to a right of first refusal only for so
                                         long as such stock is not publicly traded on an established securities market. The selling
                                         price and other terms under the right of first refusal must not be less favorable to
                                         the seller than the greater of (A) the value of the Employer Stock as determined under
                                         Regulation &sect;54.4975-11(d)(5), or (B) the purchase price of the Employer Stock and
                                         other terms offered by a buyer (other than the Employer) making a good faith offer to
                                         purchase such stock. The right of first refusal must lapse no later than 14 days after
                                         the Selling Participant gives written notice to the Administrator and Employer that an
                                         offer from a Third Party has been received for the Offered Securities. The right of first
                                         refusal will comply with paragraphs (1) through (3), except to the extent they conflict
                                         with this paragraph.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(h)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Put
                                         Option</U>. If shares of Employer Stock which are not Readily Tradable are distributed
                                         to a Participant, he or she will have a right to require the Employer to repurchase such
                                         Employer Stock under a fair valuation formula, subject to the following provisions:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Stock
                                         Acquired With an Exempt Loan</U>. Employer Stock acquired with an Exempt Loan will be
                                         subject to a put option if such Stock (A) is not Readily Tradable, or (B) is subject
                                         to a trading limitation when distributed. For purposes of this Section, a trading limitation
                                         is a restriction under any federal or state securities law, or an agreement, not prohibited
                                         by this Section, which would make such stock not as freely tradable as stock not subject
                                         to such restriction.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Conditions
                                         of Exercise</U>. The put option may only be exercised by a Participant, by his Beneficiary,
                                         or by a person (including an estate or its distributee) to whom the Employer Stock passes
                                         upon a Participant&rsquo;s death. The put option must permit a Participant to put the
                                         Employer Stock to the Employer. Under no circumstances may the put option bind the Plan,
                                         or otherwise obligate itself to acquire securities from a particular security holder
                                         at an indefinite time determined upon the happening of an event such as the death of
                                         the holder; however, it must grant the Plan an option to assume the rights and obligations
                                         of the Employer at the time the put option is exercised. If it is known at the time a
                                         loan is made that federal or state law will be violated by the Employer&rsquo;s honoring
                                         such put option, the put option must permit the Employer Stock to be put, in a manner
                                         consistent with law, to a third party (for example, an affiliate of the Employer or a
                                         shareholder other than the Plan) that has substantial net worth at the time the Exempt
                                         Loan is made and whose net worth is reasonably expected to remain substantial.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Duration
                                         of Put Option</U>. The put option will begin as of the day following the date the shares
                                         of Employer Stock are distributed and end 60 days thereafter. If not exercised within
                                         the 60-day period, an additional 60 day-period will begin on the first day after the
                                         new determination of the value of the Employer Stock by the Trustee in the following
                                         Plan Year. With respect to shares of Employer Stock which are publicly traded without
                                         restrictions when distributed but ceases, after distribution, to be so traded within
                                         either of the 60-day periods described above, the Employer must notify each holder thereof
                                         in writing on or before the 10th day after the date the stock ceases to be so traded
                                         that for the remainder of the applicable 60-day period the stock is subject to the put
                                         option. The notice must inform distributees of the terms of the put option that they
                                         are to hold, and the terms must satisfy the requirements of this Section. The period
                                         during which a put option is exercisable does not include any time when a distributee
                                         is unable to exercise it because the party bound by the option is prohibited from honoring
                                         it by federal or state law. Notwithstanding the foregoing, the Employer may extend one
                                         or more of the 60-day periods described above pursuant to a uniform nondiscriminatory
                                         administrative policy.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Manner
                                         of Exercise</U>. The put option will be exercised by the holder notifying the Employer
                                         in writing that the put option is being exercised. The notice will state the name and
                                         address of the holder and the number of shares to be sold.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Terms
                                         of Payment</U>. The price at which a put option must be exercised is the value of the
                                         Employer Stock determined by an independent appraiser as of the Valuation Date coinciding
                                         with or immediately preceding the date of distribution. Payment must be reasonable. The
                                         deferral of payment is reasonable if adequate security and reasonable interest are provided
                                         for any credit extended and if the cumulative payments at any time are not less than
                                         the aggregate of reasonable periodic payments as of such time. Periodic payments are
                                         reasonable if annual installments, beginning 30 days after the date the put option is
                                         exercised, are substantially equal. The payment period may generally not be more than
                                         5 years after the date the put option is exercised, but it may be extended to a date
                                         no later than the earlier of 10 years from the date the put option is exercised or the
                                         date the proceeds of the loan used by the Plan to acquire the Employer Stock subject
                                         to the put option are entirely repaid.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(6)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Payment
                                         Restrictions</U>. Payment under a put option cannot be restricted by the provisions of
                                         a loan or any other arrangement, including the terms of articles of incorporation or
                                         bylaws, unless so required under applicable state law. An arrangement involving the Plan
                                         that creates a put option cannot provide for the issuance of put options other than provided
                                         for under this Section. The Plan cannot otherwise obligate itself to acquire Employer
                                         Stock from a particular holder thereof at an indefinite time determined upon the happening
                                         of an event such as the death of the holder.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(7)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Payment
                                         Requirements for Total Distributions</U>. Notwithstanding the foregoing, and with respect
                                         to shares of Employer Stock which are not readily tradable, and which are acquired after
                                         December 31, 1986, if a distribution of such stock constitutes a Total Distribution,
                                         payment of the fair market value of a Participant&rsquo;s Employer Stock Account will
                                         be made in 5 substantially equal annual payments. The first installment will be paid
                                         not later than 30 days after the Participant exercises the put option. The Plan will
                                         pay a reasonable rate of interest and provide adequate security on amounts not paid after
                                         30 days. For purposes of this Section, the term Total Distribution means the distribution
                                         with one taxable year to the recipient of the balance of his Employer Stock Account.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(8)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Requirements
                                         for Installment Distributions</U>. Notwithstanding Section 7.01(h)(7), if the distribution
                                         does not constitute a Total Distribution, the Plan will pay the Participant an amount
                                         equal to the fair market value of the Employer Stock repurchased no later than 30 days
                                         after the Participant exercises the put option.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Non-Terminable
                                         Rights and Protections</U>. Except as otherwise provided in Section 7.01(g) and Section
                                         7.01(h), no Employer Stock acquired with an Exempt Loan may be subject to a put, call,
                                         or other option, or buy-sell or similar arrangement when held by and distributed from
                                         the Plan, whether or not the Plan is then an ESOP. The rights and protections granted
                                         in this Section and in Section 7.01(g) and Section 7.01(h), are non-terminable and will
                                         continue to exist as long as any Employer Stock acquired with an Exempt Loan is held
                                         by the Plan or any Participant or other person for whose benefit such protections and
                                         rights have been created, and neither the repayment of such loan nor the failure of the
                                         Plan to be an ESOP, nor any Plan amendment, will cause a termination of the protections
                                         and rights.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
7.02 &ndash; Distribution from the Non-ESOP Portion of the Plan Providing Life Annuities</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
provisions of this Section shall apply if the Employer elected in Section 1.27(b)(1) or Section 1.27(b)(2) to include life annuities
as the automatic form of retirement benefit or as optional forms of distribution. The provisions of this article shall apply to
any Participant who is credited with at least one Hour of Service on or after August 23, 1984, and to such other Participants
as provided in Section 6.05.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Automatic
                                         Form of Distribution</U>. If elected in Section 7.02(a), unless an optional form of benefit
                                         is selected pursuant to a qualified election within the election period described in
                                         Section 7.02(c)(3) the automatic form of benefit payable to or on behalf of a Participant
                                         from the Non-ESOP Portion of the Plan shall be determined as follows:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Retirement
                                         Benefits.</U> The automatic form of retirement benefit for a Participant who does not
                                         die before his Annuity Starting Date shall be the Qualified Joint and Survivor Annuity
                                         for a Participant who has a spouse, and the Normal Form for a Participant who does not
                                         have a spouse.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Death
                                         Benefits</U>. The automatic form of death benefit for a Participant who dies before his
                                         Annuity Starting Date shall be as described below:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
                                         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. If selected in Section 1.27(b)(3), the one-year marriage requirement in the
                                         preceding sentence will not apply. The spouse may elect to start receiving the death
                                         benefit on any day on or after the Participant dies and by the date the Participant would
                                         have been age 70&frac12;. If the spouse dies before benefits start, the Participant&rsquo;s
                                         Vested Account, determined as of the date of the spouse&rsquo;s death, shall be paid
                                         to the spouse&rsquo;s Beneficiary.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">As
                                         a single sum payment to the Participant&rsquo;s Beneficiary for a Participant who does
                                         not have a spouse who is entitled to a Qualified Preretirement Survivor Annuity.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="margin-top: 0; font: 10pt Arial, Helvetica, Sans-Serif; margin-bottom: 0"></P>



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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Optional
                                         Form of Distribution</U>. To the extent elected in Section 7.02(b), the permitted optional
                                         forms of benefit payable to or on behalf of a Participant with respect to the Non-ESOP
                                         Portion of the Plan are:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Retirement
                                                                                                                                                                                                                                                         Benefits.</U> A single life annuity; single life annuities with certain periods of 5, 10, or 15 years; a single life annuity
                                                                                                                                                                                                                                                         with installment refund; survivorship life annuities with installment refund and survivorship percentages of 50%, 66&#8532;%,
                                                                                                                                                                                                                                                         75%, or 100%; fixed period annuities for any period of whole months that is not less than 60; a fixed period installment
                                                                                                                                                                                                                                                         option; a fixed payment installment option; and a single sum payment or partial payments, subject to any limitations on the
                                                                                                                                                                                                                                                         minimum amount of such distributions as may be elected under Section 1.27(b)(3). The portion, if any, of a
                                                                                                                                                                                                                                                         Participant&rsquo;s Account that is held in the Self-Directed Brokerage Account may be distributed in kind if elected under
                                                                                                                                                                                                                                                         Section 1.27(b)(3).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
elected under Section 1.27(b)(3), any survivorship life annuities and any life annuity options selected in Section 7.02(b) will
only be available for the portion of a Participant&rsquo;s Account resulting from a direct or indirect transferee after December
31, 1984, of a defined benefit plan, money purchase plan, target benefit plan, stock bonus plan, or profit sharing plan that is
subject to the survivor annuity requirements of Code &sect;&sect;401(a)(11) and 417.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
fixed payment installment option is an optional form of benefit under which the Participant elects to receive a specified dollar
amount each year. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Under
the installment options, the amount payable in the Participant&rsquo;s first Distribution Calendar </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Year
(as defined in Section 8.02) must satisfy the minimum distribution requirements of Article 8 for such year. Distributions for
later Distribution Calendar Years must satisfy the requirements of Article 8 for such years. If the Participant&rsquo;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 8 for both the first and second Distribution Calendar Years.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Election
of an optional form is subject to the qualified election provisions of Section 7.02(c)(3) and the distribution requirements of
Article 8.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
annuity contract distributed shall be nontransferable. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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 7.02(c)(3) and the distribution requirements of Article 8.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Election
                                         Procedures</U>. 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 necessary documents as to the provisions to be made. Any election permitted
                                         under Section 7.02(c)(1) and Section 7.02(c)(2) below shall be subject to the qualified
                                         election provisions of Section 7.02(c)(3) below.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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 in Section 7.02(b).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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 in Section 7.02(b)(2). 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. The Participant may waive the
                                         Qualified Preretirement Survivor Annuity by naming someone other than his spouse as Beneficiary.
                                         In lieu of the Qualified Preretirement Survivor Annuity described in Section 7.02(a)(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 in Section 7.02(b)(2).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Election
                                         Period for Retirement Benefits</U>. 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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Election
                                         Period for Death Benefits</U>. A Participant may make an election as to death benefits
                                         at any time before he dies. The spouse&rsquo;s election period begins on the date the
                                         Participant dies and ends on the date benefits begin. The Beneficiary&rsquo;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&nbsp;Annuity. A Participant&rsquo;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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Consent
                                         to Election</U>. If the Participant&rsquo;s Vested Account exceeds the amount determined
                                         in&nbsp;Section 11.07, any benefit that is (i) immediately distributable or (ii) 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&rsquo;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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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. 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) 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&rsquo;s spouse shall be required to the extent that a distribution
is required to satisfy Code &sect;&sect;401(a)(9) or 415.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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) do not maintain another defined contribution plan (other
than an employee stock ownership plan as defined in Code &sect;4975(e)(7)), the Participant&rsquo;s Account balance will, without
the Participant&rsquo;s consent, be distributed to the Participant. However, if </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">any
entity within the same Controlled Group maintains another defined contribution plan (other than an employee stock ownership plan
as defined in Code &sect;4975(e)(7)) the Participant&rsquo;s Account
will be transferred, without the Participant&rsquo;s consent, to the other plan if the Participant does not consent to an immediate
distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;s consent
shall be witnessed by a Plan representative or notary public. The spouse&rsquo;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&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Spousal
consent is not required if the Participant establishes to the satisfaction of the Plan representative that consent of the spouse
cannot be obtained because there is no spouse or the spouse cannot be located. A spouse&rsquo;s consent hereunder shall not be
valid with respect to any other spouse. A Participant may revoke a prior election without spousal consent. Any new election will
require a new spousal consent, unless the consent of the spouse expressly permits such election by the Participant without further
spousal consent. </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A spouse&rsquo;s consent may be revoked at any
time within the Participant&rsquo;s election period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Special
                                         Rule for Profit Sharing Plans</U>. Unless otherwise specified in Section 1.27(b)(4),
                                         this paragraph&nbsp;(d) applies if the Plan is not a direct or indirect transferee after
                                         December 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 &sect;&sect;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.
                                         If elected in Section 1.27(b)(4), this paragraph (d) applies if no portion of the Participant&rsquo;s
                                         Account resulted from a direct or indirect transferee after December 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 &sect;&sect;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. If elected in Section 1.27(b)(4),
                                         this subparagraph (d) applies if no portion of the Participant&rsquo;s Account that is
                                         part of the distribution resulted from a direct or indirect transferee after December
                                         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 &sect;&sect;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.
                                         If elected in Section 1.27(b)(4), spousal consent shall be required for all distributions
                                         even if such consent would not otherwise be required under Code &sect;417.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Notice
                                         Requirements</U>.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Optional
Forms of Retirement Benefit and Right to Defer</U>. The Plan Administrator shall furnish to the Participant and the Participant&rsquo;s
spouse a written explanation of the right of the Participant and the Participant&rsquo;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 7.02(b), 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
&sect;417(a)(3) and Regulation &sect;1.417(a)(3)-1. ThePlan
Administrator shall furnish the written explanation by a method reasonably calculated to reach the attention of the Participant
and the Participant&rsquo;s spouse no less than 30 days, and no more than 180 days, before the Annuity Starting Date.</FONT></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"></P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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) 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) 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) the Annuity Starting Date is a date after the date that the written explanation was provided to the Participant.
Notwithstanding the forgoing, distributions shall only be delayed by the 7-day period above if the Participant is electing an
optional form of retirement benefit that is a life annuity or he is subject to the survivor annuity requirements of Code &sect;&sect;401(a)(11)
and 417, pursuant to Section 7.02(d).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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 </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Annuity;
                                         the Participant&rsquo;s right to make, and the effect of, an election to waive the Qualified
                                         Joint and Survivor Annuity; the rights of the Participant&rsquo;s spouse; and the right
                                         to revoke an election and the effect of such a revocation. 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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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) 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) 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) the Annuity Starting Date is a date after the date that the written explanation was provided to the Participant. Notwithstanding
the forgoing, distributions shall only be delayed by the 7-day period above if the Participant is electing an optional form of
retirement benefit that is a life annuity or he is subject to the survivor annuity requirements of Code &sect;&sect;401(a)(11)
and 417, pursuant to Section 7.02(d).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator&rsquo;s explanation shall be written in nontechnical language and will explain the terms and conditions of
the Qualified Joint and Survivor Annuity and the financial effect upon the </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Participant&rsquo;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 Regulation &sect;1.417(a)(3)-1.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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&rsquo;s right to make, and the effect
of, an election to waive the Qualified Preretirement Survivor Annuity; the rights of the Participant&rsquo;s spouse; and the right
to revoke an election and the effect of such a revocation. The Plan Administrator shall furnish the written
explanation by a method reasonably calculated to reach the attention of the Participant within the applicable period.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
applicable period for a Participant is whichever of the following periods ends last: (A) the period beginning one year before
the date the individual becomes a Participant and ending one year after such date; or (B) the period beginning one year before
the date the Participant&rsquo;s spouse is first entitled to a Qualified Preretirement Survivor Annuity and ending one year after
such date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator&rsquo;s explanation shall be written in nontechnical language and will explain the terms and conditions of
the Qualified Preretirement Survivor Annuity and the financial effect upon the spouse&rsquo;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 Regulation &sect;1.417(a)(3)-1.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Transition
                                         Rules</U>.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
                                         living Participant not receiving benefits on August 23, 1984, who would otherwise not
                                         receive benefits prescribed by the previous provisions of this section must have the
                                         opportunity to elect to have the prior provisions of this section if such Participant
                                         is credited with at least one Hour of Service under this Plan, or a predecessor plan,
                                         in a Plan Year beginning on or after January 1, 1976, and such Participant had at least
                                         ten Years of Service when he separated from service.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
                                         living Participant not receiving benefits on August 23, 1984, who was credited with at
                                         least one Hour of Service under this Plan, or a predecessor plan, on or after September
                                         2, 1974, and who is not otherwise credited with any service in a Plan Year beginning
                                         on or after January 1, 1976, must have the opportunity to elect to have his benefits
                                         paid in accordance with (4) below.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         respective opportunities to elect (as described in Section 7.02(f)(1) and Section 7.02(f)(2)
                                         above) must be afforded to the appropriate Participants during the period beginning on
                                         August 23, 1984, and ending on the date benefits would otherwise begin to such Participants.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
                                         Participant who has elected according to Section 7.02(f)(2) above and any Participant
                                         who does not elect under Section 7.02(f)(2) above or who meets the requirements of Section
                                         7.02(f)(1) above except that such Participant does not have at least ten Years of Service
                                         when he separates from service, shall have his benefits distributed in accordance with
                                         all of the following requirements if benefits would have been payable in the form of
                                         a life annuity:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Automatic
Joint and Survivor Annuity</U>. If benefits in the form of a life annuity become payable to a married Participant who (i) begins
to receive payments under the Plan on or after his Normal Retirement Age; or (ii) dies on or after his Normal Retirement Age while
still working for us; or (iii) begins to receive payments on or after his qualified early retirement age; or&nbsp;(iv)&nbsp;separates
from service on or after attaining his Normal Retirement Age (or his qualified early retirement age) and after satisfying the
eligibility requirements for the payment of benefits under the Plan and thereafter dies before beginning to receive such benefits,
then such benefits shall be paid under the Qualified Joint and Survivor Annuity, unless the Participant
has elected otherwise during the election period. The election period must begin at least six months before the Participant attains
his qualified early retirement age and end not more than 90 days before benefits begin. Any election hereunder shall be in writing
and may be changed by the Participant at any time.</FONT></TD></TR></TABLE>

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

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>


<!-- Field: Page; Sequence: 5; Value: 75 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Election
                                         of Early Survivor Annuity</U>. A Participant who is employed after attaining his qualified
                                         early retirement age shall be given the opportunity to elect, during the election period,
                                         to have a Qualified Preretirement Survivor Annuity payable on death. If the Participant
                                         elects the Qualified Preretirement Survivor Annuity, payments under such annuity must
                                         not be less than the payments that would have been made to the spouse under the Qualified
                                         Joint and Survivor Annuity if the Participant had retired on the day before his death.
                                         Any election under this provision shall be in writing and may be changed by the Participant
                                         at any time. The election period begins on the later of (i) the 90th day before the Participant
                                         attains his qualified early retirement age, or (ii) the date on which participation begins,
                                         and ends on the date he terminates employment.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
                                         purposes of this Section 7.02(f)(4), qualified early retirement age is the latest of
                                         (i) the earliest date, under the Plan, on which the Participant may elect to receive
                                         retirement benefits; (ii) the first day of the 120th month beginning before the Participant
                                         reaches his Normal Retirement Age; or (iii) the date the Participant begins participation.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
7.03 &ndash; Distribution from the Non-ESOP Portion of the Plan Not Providing Life Annuities</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
provisions of this Section 7.03 shall apply if life annuities are not allowed under Section 1.27(b)(1) and Section 1.27(b)(2).
Section 7.02 shall apply if the Employer elects in Section 1.27(b)(1) or Section 1.27(b)(2) to include life annuities as the automatic
form of retirement benefit or as optional forms of distribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Automatic
                                         Form of Distribution</U>. Unless an optional form of benefit is selected pursuant to
                                         a qualified election within the election period described in Section 7.03(c), the automatic
                                         form of benefit payable to or on behalf of a Participant is determined as follows:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Death
                                         Benefits</U>. The automatic form of death benefit for a Participant who dies before his
                                         Annuity </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Starting Date
                                         shall be a single sum payment to the Participant&rsquo;s Beneficiary.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Optional
                                         Form of Distribution.</U> To the extent elected in Section 1.27(b)(2), the optional forms
                                         of benefit payable to or on behalf of a Participant with respect to the Non-ESOP Portion
                                         of the Plan are:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Retirement
                                         Benefits.</U> The optional forms of retirement benefit may be (A) a single sum payment
                                         or partial payments; (B) fixed period annuities for any period of whole months that is
                                         not less than 60; (C) a fixed period installment option; and (D) a fixed payment installment
                                         option. The portion, if any, of a Participant&rsquo;s Account that is held in the Self-Directed
                                         Brokerage Account may be distributed in kind if elected under Section 1.27(b)(3).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
fixed payment installment option is an optional form of benefit under which the Participant elects to receive a specified dollar
amount each year. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"></P>


<!-- Field: Page; Sequence: 6; Value: 75 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Under
the installment options the amount payable in the Participant&rsquo;s first Distribution Calendar </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Year,
as defined in Section 8.02, must satisfy the minimum distribution requirements of Article 8 for such year. Distributions for later
Distribution Calendar Years must satisfy the minimum distribution requirements for such years. If the Participant&rsquo;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 for both the first and second Distribution Calendar Years.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Election
of an optional form is subject to the qualified election provisions of Section 7.03(c)(3) and the distribution requirements of
Article 8.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
annuity contract distributed shall be nontransferable. The terms of any annuity contract purchased by the Plan and distributed
to a Participant or spouse shall comply with the requirements of this Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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. Election of an optional form is subject
                                         to the qualified election provisions of Section 7.03(c)(3) and the distribution requirements
                                         of Article 8.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Elections
                                                                                                                                                                                                                              Procedures.</U> The Participant or Beneficiary, if applicable, shall make any election hereunder in writing. The Plan
                                                                                                                                                                                                                              Administrator may require such individual to complete and sign any necessary documents as to the provisions to be made. Any
                                                                                                                                                                                                                              election permitted under Section 7.03(c)(1) and Section 7.03(c)(2) below shall be subject to the qualified election
                                                                                                                                                                                                                              provisions of Section 7.03(c)(3) below:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Retirement
                                         Benefits</U>. A Participant may elect his Beneficiary.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Death
                                         Benefits</U>. A Participant may elect his Beneficiary.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Qualified
                                         Election</U>. The Participant or Beneficiary, if applicable, may make an election at
                                         any time during the election period. The Participant or Beneficiary, if applicable, 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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Election
                                         Period for Retirement Benefits</U>. The Participant may make an election as to retirement
                                         benefits at any time before the Annuity Starting Date.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Election
                                         Period for Death Benefits</U>. A Participant may make an election as to death benefits
                                         at any time before he dies. The Beneficiary&rsquo;s election period, if applicable, begins
                                         on the date the Participant dies and ends on the date benefits begin.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Consent
                                         to Election</U>. If the Participant&rsquo;s Vested Account exceeds the amount determined
                                         in&nbsp;Section 11.07, any benefit that is immediately distributable requires the consent
                                         of the Participant. 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.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 a distribution is required to satisfy Code &sect;&sect;401(a)(9) or 415.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 &sect;4975(e)(7)), the Participant&rsquo;s
Account balance will, without the Participant&rsquo;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 &sect;4975(e)(7)) the </FONT>Participant&rsquo;s Account will be transferred, without the Participant&rsquo;s
consent, to the other plan if the Participant does not consent to an immediate distribution.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>


<!-- Field: Page; Sequence: 7; Value: 75 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Spousal
consent is needed to name a Beneficiary other than the Participant&rsquo;s spouse. If the </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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&rsquo;s consent shall be witnessed by a plan representative
or notary public. The spouse&rsquo;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&rsquo;s
consent must be limited to the Beneficiary, class of Beneficiaries, or contingent Beneficiary named in the election.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Spousal
consent is not required if the Participant establishes to the satisfaction of the Plan representative that consent of the spouse
cannot be obtained because there is no spouse or the spouse cannot be located. A spouse&rsquo;s consent hereunder shall not be
valid with respect to any other spouse. A Participant may revoke a prior election without spousal consent. Any new election will
require a new spousal consent, unless the consent of the spouse expressly permits such election by the Participant without further
spousal consent. </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A spouse&rsquo;s consent may be revoked at any
time within the Participant&rsquo;s election period.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Notice
                                         Requirements.</U> If the automatic form of distribution elected under Section 1.27(b)(1)
                                         is a single sum payment and no optional forms of distribution are elected under Section
                                         1.27(b)(2), the provisions of Section 7.03(d)(1) below shall apply. If any optional forms
                                         of distribution are elected under Section 1.27(b)(2), then the provisions of Section
                                         7.03(d)(2) below shall apply.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Right
                                         to Defer</U>. The Plan Administrator shall furnish to the Participant a written explanation
                                         of the right of the Participant to defer distribution until the benefit is no longer
                                         immediately distributable and a description of the consequences of not deferring the
                                         distribution. 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. 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 the Participant, after receiving the notice, affirmatively
                                         elects a distribution.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Optional
                                         Forms of Retirement Benefit and Right to Defer</U>. 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 the optional forms of retirement benefit in Section 7.03(b),
                                         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 &sect;417(a)(3) and Regulation &sect;1.417(a)(3)-1.
                                         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.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 54.2pt; text-align: justify"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
8</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 219pt"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Required
Minimum Distributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 156pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
8.01 &ndash; Application</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
optional forms of distribution are only those provided in Article 7, whichever applies. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
8.02 &ndash; Definitions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
purposes of this article, the following terms are defined:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Distribution
Calendar Year </B>means a calendar year for which a minimum distribution is required. For distributions beginning before the Participant&rsquo;s
death, the first Distribution Calendar Year is the calendar year immediately preceding the calendar year that contains the Participant&rsquo;s
Required Beginning Date. For distributions beginning after the Participant&rsquo;s death, the first Distribution Calendar Year
is the calendar year in which distributions are required to begin under Section 8.03(b)(2). The required minimum distribution
for the </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Participant&rsquo;s first Distribution Calendar Year will
be made on or before the Participant&rsquo;s Required Beginning Date. The required minimum distribution for other Distribution
Calendar Years, including the required minimum distribution for the Distribution Calendar Year in which the Participant&rsquo;s
Required Beginning Date occurs, will be made on or before December 31 of that Distribution Calendar Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>5-percent
Owner </B>means a Participant who is treated as a 5-percent Owner for purposes of this Article 8. A Participant is treated as
a 5-percent Owner for purposes of this article if such Participant is a 5-percent owner as defined in Code &sect;416 at any time
during the Plan Year ending with or within the calendar year in which such owner attains age 70&frac12;. Once distributions have
begun to a 5-percent Owner under this article, they must continue to be distributed, even if the Participant ceases to be a 5-percent
Owner in a subsequent year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Life
Expectancy </B>means life expectancy as computed by use of the Single Life Table in Q&amp;A-1 in Regulation &sect;1.401(a)(9)-9.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Participant&rsquo;s
Account Balance </B>means 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 the valuation calendar year or in the Distribution Calendar Year if distributed or transferred
in the valuation calendar year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Required
Beginning Date </B>means, for a Participant who is a 5-percent Owner, April 1 of the calendar year following the calendar year
in which he attains age 70&frac12;.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Required
Beginning Date means, for a Participant who is not a 5-percent Owner, April 1 of the calendar year following the later of the
calendar year in which he attains age 70&frac12; or the calendar year in which he retires.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the Plan previously provided a Required Beginning Date based on age 70&frac12; for all Participants, the preretire-ment age 70&frac12;
distribution option is only eliminated with respect to Participants who reach age 70&frac12; in or after a calendar year that
begins after the later of December 31, 1998, or the adoption date of the amendment which eliminated such option. The preretirement
age 70&frac12; distribution option is an optional form of benefit under which benefits payable in a particular distribution form
(including any modifications that may be elected after benefits begin) begin at a time during the period that begins on or after
January 1 of the calendar year in which the Participant attains age 70&frac12; and ends April 1 of the immediately following calendar
year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the Plan previously provided for a Required Beginning Date based on age 70&frac12; for all Participants, the options available
for Participants who are not 5-percent Owners and attained age 70&frac12; in calendar years before the calendar year that begins
after the later of December 31, 1998, or the adoption date of the amendment which eliminated the preretirement age 70&frac12;
distribution option shall be the following. Any such Participant attaining age 70&frac12; in years after 1995 may elect by
April 1 of the calendar year following the calendar year in which he attained age 70 1/2 (or by December 31, 1997, in the case
of a Participant attaining age 70&frac12; in 1996) to defer distributions until April 1 of the calendar year following the calendar
year in which he retires. If no such election is made, the Participant shall begin receiving distributions by April 1 of the calendar
year following the year in which he attained age 70&frac12; (or by December 31, 1997, in the case of a Participant attaining age
70&frac12; in 1996). Any such Participant attaining age 70&frac12; in years prior to 1997 may elect to stop distributions that
are not purchased annuities and recommence by April 1 of the calendar year following the calendar year in which he retires. To
satisfy the joint and survivor annuity requirements, if any, described in Article 7, the requirements in Notice 97-75, Q&amp;A-8,
must be satisfied for any Participant who elects to stop distributions, including the requirement that such distributions stop
before the end of the Plan&rsquo;s remedial amendment period under Code &sect;401(b) for changes in plan qualification requirements
made by the Small Business Job Protection Act of 1996. There shall be a new Annuity Starting Date upon recommencement.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
8.03 &ndash; Required Minimum Distributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>General
                                         Rules</U>.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Subject
                                         to Section 7.02 and Section 7.03, joint and survivor annuity requirements, if applicable,
                                         the requirements of this article shall apply to any distribution of a Participant&rsquo;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 31, 2002.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">All
                                         distributions required under this article shall be determined and made in accordance
                                         with the regulations under Code &sect;401(a)(9), including the incidental death benefit
                                         requirement in Code &sect;401(a)(9)(G), and the regulations thereunder.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Time
                                         and Manner of Distribution</U>.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Required
                                         Beginning Date</U>. The Participant&rsquo;s entire interest will be distributed, or begin
                                         to be distributed, to the Participant no later than the Participant&rsquo;s Required
                                         Beginning Date.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Death
                                         of Participant Before Distributions Begin</U>. If the Participant dies before distributions
                                         begin, the Participant&rsquo;s entire interest will be distributed, or begin to be distributed,
                                         no later than:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
                                         the Participant&rsquo;s surviving spouse is the Participant&rsquo;s sole Designated Beneficiary,
                                         distributions to the surviving spouse will begin by December 31 of the calendar year
                                         immediately following the calendar year in which the Participant died, or by December
                                         31 of the calendar year in which the Participant would have attained age 70&frac12;,
                                         if later, except to the extent that an election is made to receive distributions in accordance
                                         with the 5-year rule under Section 8.03(e) below. Under the 5-year rule, the Participant&rsquo;s
                                         entire interest will be distributed to the Designated Beneficiary by December 31 of the
                                         calendar year containing the fifth anniversary of the Participant&rsquo;s death.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
                                         the Participant&rsquo;s surviving spouse is not the Participant&rsquo;s sole Designated
                                         Beneficiary, distributions to the Designated Beneficiary will begin by December 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 Section 8.03(e) below. Under the 5-year rule, the Participant&rsquo;s
                                         entire interest will be distributed to the Designated Beneficiary by December 31 of the
                                         calendar year containing the fifth anniversary of the Participant&rsquo;s death.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
                                         there is no Designated Beneficiary as of September 30 of the year following the year
                                         of the Participant&rsquo;s death, the Participant&rsquo;s entire interest will be distributed
                                         by December 31 of the calendar year containing the fifth anniversary of the Participant&rsquo;s
                                         death.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 10; Value: 75 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(D)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
                                         the Participant&rsquo;s surviving spouse is the Participant&rsquo;s sole Designated Beneficiary
                                         and the surviving spouse dies after the Participant but before distributions to the surviving
                                         spouse are required to begin, this Section 8.03(b)(2), other than Section 8.03(b)(2)(A),
                                         will apply as if the surviving spouse were the Participant.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
purposes of this Section 8.03(b)(2) and Section 8.03(d), unless Section 8.03(b)(2)(D) applies, distributions are considered to
begin on the Participant&rsquo;s Required Beginning Date. If Section 8.03(b)(2)(D) applies, distributions are considered to begin
on the date distributions are required to begin to the surviving spouse under Section 8.03(b)(2)(A). If distributions under an
annuity purchased from an insurance company irrevocably commence to the Participant before the </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Participant&rsquo;s
Required Beginning Date (or to the Participant&rsquo;s surviving spouse before the date distributions are required to begin to
the surviving spouse under Section 8.03(b)(2)(A)), the date distributions are considered to begin is the date distributions actually
commence.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Forms
                                         of Distribution</U>. Unless the Participant&rsquo;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 Section 8.03(c) and Section 8.03(d). If the Participant&rsquo;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 &sect;401(a)(9)
                                         and the regulations thereunder.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Required
                                         Minimum Distributions During Participant&rsquo;s Lifetime</U>.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Amount
                                         of Required Minimum Distribution For Each Distribution Calendar Year</U>. During the
                                         </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Participant&rsquo;s lifetime,
                                         the minimum amount that will be distributed for each Distribution Calendar Year is the
                                         lesser of (A) the quotient obtained by dividing the Participant&rsquo;s Account Balance
                                         by the distribution period in the Uniform Lifetime Table in Q&amp;A-2 in Regulation &sect;1.401(a)(9)-9,
                                         using the Participant&rsquo;s age as of the Participant&rsquo;s birthday in the Distribution
                                         Calendar Year; or (B) if the Participant&rsquo;s sole Designated Beneficiary for the
                                         Distribution Calendar Year is his spouse, the quotient obtained by dividing the Participant&rsquo;s
                                         Account Balance by the number in the Joint and Last Survivor Table in Q&amp;A-3 in Regulation
                                         &sect;1.401(a)(9)-9, using the Participant&rsquo;s and spouse&rsquo;s attained ages as
                                         of the Participant&rsquo;s and spouse&rsquo;s birthdays in the Distribution Calendar
                                         Year.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: Red"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Lifetime
                                         Required Minimum Distributions Continue Through Year of Participant&rsquo;s Death</U>.
                                         Required minimum distributions will be determined under this Section 8.03(c) beginning
                                         with the first Distribution Calendar Year and continuing up to, and including, the Distribution
                                         Calendar Year that includes the Participant&rsquo;s date of death.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0%; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Required
                                         Minimum Distributions After Participant&rsquo;s Death</U>.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Death
                                         On or After Date Distributions Begin</U>.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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&rsquo;s
                                         death is the quotient obtained by dividing the Participant&rsquo;s Account Balance by
                                         the longer of the remaining Life Expectancy of the Participant or the remaining Life
                                         Expectancy of the&nbsp;Participant&rsquo;s Designated Beneficiary, determined as follows:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.75in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         Participant&rsquo;s remaining Life Expectancy is calculated using the age of the&nbsp;Participant
                                         in the year of death, reduced by one for each subsequent year.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.75in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the Participant&rsquo;s surviving spouse is the Participant&rsquo;s sole Designated Beneficiary, the remaining Life Expectancy
of the surviving spouse is calculated for each&nbsp;Distribution Calendar Year after the year of the Participant&rsquo;s death
using the surviving spouse&rsquo;s age as of the spouse&rsquo;s birthday in that year. For Distribution Calendar Years after the
year of the surviving spouse&rsquo;s death, the remaining Life Expectancy of the surviving spouse is calculated using the age
of the surviving spouse as of the spouse&rsquo;s birthday
in the calendar year of the spouse&rsquo;s death, reduced by one for each subsequent calendar year.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 11; Value: 75 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 108.2pt"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.75in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
                                         the Participant&rsquo;s surviving spouse is not the Participant&rsquo;s sole Designated
                                         Beneficiary, the Designated Beneficiary&rsquo;s remaining Life Expectancy is calculated
                                         using the age of the Beneficiary in the year following the year of the Participant&rsquo;s
                                         death, reduced by one for each subsequent year.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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 30 of the year after the
                                         year of the&nbsp;Participant&rsquo;s death, the minimum amount distributed for each Distribution
                                         Calendar Year after the year of the Participant&rsquo;s death is the quotient obtained
                                         by dividing the Participant&rsquo;s Account Balance by the Participant&rsquo;s remaining
                                         Life Expectancy calculated using the age of the Participant in the year of death, reduced
                                         by one for each subsequent year.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Death
                                         Before Date Distributions Begin</U>.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 55.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><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&rsquo;s death is
                                         the quotient obtained by dividing the Participant&rsquo;s Account Balance by the remaining
                                         Life Expectancy of the Participant&rsquo;s Designated Beneficiary, determined as provided
                                         in Section 8.03(d)(1), except to the extent that an election is made to receive distributions
                                         in accordance with the 5-year rule under Section 8.03(e). Under the 5-year rule, the&nbsp;Participant&rsquo;s
                                         entire interest will be distributed to the Designated Beneficiary by December 31 of the
                                         calendar year containing the fifth anniversary of the Participant&rsquo;s death.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>No
                                         Designated Beneficiary</U>. If the Participant dies before the date distributions begin
                                         and there is no Designated Beneficiary as of September 30 of the year following the year
                                         of the&nbsp;Participant&rsquo;s death, distribution of the Participant&rsquo;s entire
                                         interest will be completed by December 31 of the calendar year containing the fifth anniversary
                                         of the Participant&rsquo;s death.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.5in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Death
                                         of Surviving Spouse Before Distributions to Surviving Spouse Are Required to Begin</U>.&nbsp;If
                                         the Participant dies before the date distributions begin, the Participant&rsquo;s surviving
                                         spouse is the Participant&rsquo;s sole Designated Beneficiary, and the surviving spouse
                                         dies before distributions are required to begin to the surviving spouse under Section
                                         8.03(b)(2)(A) above, this Section 8.03(d)(2) will apply as if the surviving spouse were
                                         the Participant.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Election
                                         of 5-year Rule</U>. Participants or Beneficiaries may elect on an individual basis whether
                                         the 5-year rule in Section 8.03(b)(2) and Section 8.03(d)(2) applies to distributions
                                         after the death of a Participant who has a Designated Beneficiary. The election must
                                         be made no later than the earlier of September 30 of the calendar year in which the distribution
                                         would be required to begin under Section 8.03(b)(2) above if no such election is made,
                                         or by September 30 of the calendar year which contains the fifth anniversary of the Participant&rsquo;s
                                         (or, if applicable, surviving spouse&rsquo;s) death.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Employer
                                         Stock</U>. If the Plan holds Employer Stock that is not publicly traded, any distribution
                                         of a&nbsp;Participant&rsquo;s Vested Account attributable to Employer Stock shall be
                                         made subject to the procedures providing liquidity, including the coordination of Contributions
                                         for the current Plan Year that are to be made in the form of Employer Stock.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
9</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Termination
of the Plan</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 2.5in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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. The Plan may be terminated by action of the Compensation Committee
of the Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Account of each Participant shall be 100% vested and nonforfeitable as of the effective date of the complete termination of the
Plan. The Account of each Participant shall also be 100% vested and nonforfeitable upon complete discontinuance of Contributions.
If Section 1.01 states that the plan is frozen, the effective date to freeze the Plan will be treated as the date of complete
discontinuance of Contributions. Further, the Account of each Participant who is 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% vested and nonforfeitable as of the effective date of such event. The Participant&rsquo;s
</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant&rsquo;s Vested Account that does not result from Elective Deferral Contributions, Qualified Nonelective Contributions,
Qualified Matching Contributions, QACA Matching Contributions, and QACA Nonelective Contributions may be distributed to the Participant
after the effective date of the complete termination of the </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Plan.
A Participant&rsquo;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 &sect;&sect;4975(e)(7) or 409(a), a simplified employee pension plan as defined in Code
&sect;408(k), a SIMPLE IRA plan as defined in Code &sect;408(p), a plan or contract that satisfies the requirements of Code &sect;403(b),
or a plan described in Code &sect;&sect;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 provisions
of Article 7, except that the fixed period and fixed payment installment options shall not be available. If a Participant or Beneficiary
is receiving payments under the fixed period or fixed payment installment option, the Vested Account shall be paid to such person
in a single sum.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Participant&rsquo;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 (a) the requirements for distribution of Elective Deferral Contributions in the above paragraph are
met and (b) consent of the Participant is not required in Section 7.02 or Section 7.03, whichever is applicable, 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Upon
complete termination of the Plan, no more Employees shall become Participants and no more Contributions shall be made.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>



<P STYLE="margin: 0; font: 10pt Arial, Helvetica, Sans-Serif"></P>

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<P STYLE="margin: 0; font: 10pt Arial, Helvetica, Sans-Serif"></P>



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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
10</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><BR>
<FONT STYLE="font-size: 10pt"><B>Administration of the Plan</B></FONT></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
10.01 &ndash; Administration</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Subject
to the provisions of this Article, the Plan Administrator has complete control of the administration of the Plan. The Plan Administrator
has all the powers necessary for it to properly carry out its administrative duties. Not in limitation, but in amplification of
the foregoing, the Plan Administrator has complete discretion to construe or interpret the provisions of the Plan, including ambiguous
provisions, if any, and to determine all questions that may arise under the Plan, including all questions relating to the eligibility
of Employees to participate in the Plan and the amount of benefit to which any Participant, Beneficiary, spouse, or Contingent
Annuitant may become entitled. The Plan Administrator&rsquo;s decisions upon all matters within the scope of its authority shall
be final.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Without
limiting the foregoing, the Plan Administrator shall be the Named Fiduciary for Contributions, unless the Plan Administrator delegates
to a retirement committee pursuant to Section 10.06 the duties and responsibilities of the Named Fiduciary for Contributions.
The Named Fiduciary for Contributions shall have sole and exclusive responsibility for (a) collecting all Contributions, including
the determination of the amount of Contributions required to be made under the Plan, (b) monitoring and ensuring that Contributions
are timely made to the Plan, and (c) enforcing the Plan&rsquo;s legal claims for Contributions, including for trusteed plans,
responsibility for directing the Trustee with respect to the Plan&rsquo;s legal claims for delinquent Contributions.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Unless
otherwise set out in the Plan or Annuity Contract, the Plan Administrator may delegate recordkeeping and other duties which are
necessary to assist it with the administration of the Plan to any person or firm which agrees to accept such duties. The Plan
Administrator shall be entitled to rely upon all tables, valuations, certificates, and reports furnished by the consultant or
actuary appointed by the Plan Administrator and upon all opinions given by any counsel selected or approved by the Plan Administrator.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator shall receive all claims for benefits by Participants, former Participants, Beneficiaries, spouses, and Contingent
Annuitants. The Plan Administrator shall determine all facts necessary to establish the right of any Claimant to benefits and
the amount of those benefits under the Plan. The Plan Administrator may establish rules and procedures to be followed by Claimants
in filing claims for benefits, in furnishing and verifying proofs necessary to determine age, and in any other matters required
to administer the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
10.02 &ndash; Expenses</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 such matters. The Plan Administrator
may establish a separate expense budget account (&ldquo;EBA&rdquo;) under the Plan from which expenses will be paid. An EBA will
generally be funded by revenue sharing payments remitted to the plan related to the Investment Fund or service agreements, but
may also be funded by amounts deducted or netted from Participant Accounts. If any amounts remain in this account after expenses
have been paid, the Plan Administrator may, in a uniform and nondiscriminatory manner, allocate amounts to Participants as earnings
no later than the Plan Year in which the amounts were credited to the EBA or, in appropriate circumstances, no later than the
end of the immediately succeeding Plan Year. 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
10.03 &ndash; Records</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;s custody. Writing (handwriting, typing,
printing), photostating, photographing, microfilming, magnetic impulse, mechanical or electrical recording, or other forms of
data compilation are acceptable means of keeping records.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
10.04 &ndash; Information Available</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
Participant 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 him with a copy
of any of these items. The Plan Administrator may make a reasonable charge to the requesting person for the copy.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
10.05 &ndash; Claim Procedures</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
                                         Claimant must submit any necessary forms and needed information when making a claim for
                                         benefits under the Plan. If a claim for benefits is wholly or partially denied, the Plan
                                         Administrator shall provide adequate written notice to the Claimant whose claim for benefits
                                         under the Plan has been denied. The notice must be furnished within 90 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 Claimant shall be notified
                                         in writing within this initial 90-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 Plan Administrator&rsquo;s decision
                                         is expected to be rendered. In no event shall such extension exceed a period of 90 days
                                         from the end of the initial 90-day period.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator&rsquo;s notice to the Claimant shall: (1) specify the reason or reasons for the denial; (2) reference the specific
Plan provisions on which the denial is based; (3) describe any additional material and information needed for the Claimant to
perfect his claim for benefits; (4) explain why the material and information is needed; and (5) inform the Claimant of the Plan&rsquo;s
appeal procedures and the time limits applicable to such procedures, including a statement of the Claimant&rsquo;s right to bring
a civil action under ERISA &sect;502(a) following an adverse benefit determination on appeal.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
appeal made by a Claimant must be made in writing to the Plan Administrator within 60 days after receipt of the Plan Administrator&rsquo;s
notice of denial of benefits. If the Claimant appeals to the Plan Administrator, 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&rsquo;s claim. The
Plan Administrator 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator shall provide adequate written notice to the Claimant of the Plan&rsquo;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 Plan Administrator
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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;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&rsquo;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. 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&rsquo;s receipt of the request for review. The Plan
Administrator shall provide adequate written notice to the Claimant of the Plan&rsquo;s benefit determination on review as soon
as possible, but not later than five days after the benefit determination is made.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the claim for benefits is wholly or partially denied on review, the Plan Administrator&rsquo;s notice to the Claimant shall: (1)
specify the reason or reasons for the denial; (2) reference the specific Plan provisions on which the denial is based; (3) 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&rsquo;s claim for benefits; and (4) include a statement of
the Claimant&rsquo;s right to bring a civil action under ERISA &sect;502(a). Any civil action under (iv) must be filed no later
than one year after the date on the Plan Administrator&rsquo;s notice.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Claimant may authorize a representative to act on the Claimant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator shall perform periodic examinations, reviews or audits of claims to determine if 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Disability
                                         Claim Procedures</U>. If the Employer elects under Section 1.26(e) that disability is
                                         determined by a physician chosen by the Plan Administrator, in the case of a claim for
                                         disability benefits, the above provisions will be modified as provided below.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator shall ensure that all claims and appeals for disability benefits are adjudicated in a manner designed to ensure
the independence and impartiality of the persons involved in making the decision. If a claim for disability benefits is wholly
or partially denied, the Plan Administrator 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 Plan Administrator 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 Plan Administrator determines that, due to matters beyond the control of the Plan, a
decision cannot be rendered within that extension period, the period may be extended for up to an additional 30 days, provided
the Plan Administrator 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">In
the event that a period of time is extended due to a Claimant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator&rsquo;s notice to the Claimant shall: (a) specify the reason or reasons for the denial; (2) reference the specific
Plan provisions on which the denial is based; (3) describe any additional material and information needed for the Claimant to
perfect his claim for benefits; (4) explain why the material and information is needed; (5) inform the Claimant of the Plan&rsquo;s
appeal procedures and the time limits applicable to such procedures, including a statement of the Claimant&rsquo;s right to bring
a civil action under ERISA &sect;502(a) following an adverse benefit determination on appeal; (6) provide the Claimant with any
internal rule, guideline, protocol, or other similar criteria that was relied upon in making the adverse determination or a statement
that such rule, guideline, protocol, or other similar criteria of the Plan does not exist; and (7) 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
notice shall also provide the Claimant with a discussion of the decision, including an explanation of the basis for disagreeing
with or not following, (i) the views presented by the Claimant to the Plan of health care professionals treating the Claimant
and vocational professionals who evaluated the Claimant; (ii) the views of medical or vocational experts whose advice was obtained
on behalf of the Plan in connection with a Claimant&rsquo;s adverse benefit determination, without regard to whether the advice
was relied upon in making the benefit determination; and (iii) a disability determination regarding the Claimant presented by
the Claimant to the Plan made by the Social Security Administration.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
notice shall be provided in a culturally and linguistically appropriate manner and provide 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&rsquo;s claim for benefits.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
appeal made by a Claimant must be made in writing to the Plan Administrator within 180 days after receipt of the Plan Administrator&rsquo;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&rsquo;s claim for benefits. The Plan Administrator 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 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Before
a claim for disability benefits is wholly or partially denied on review, the Plan Administrator shall provide the Claimant, free
of charge, with any new or additional evidence considered, relied upon, or generated by the Plan, Insurer, or other person making
the benefit determination (or at the direction of the Plan, Insurer or such other person) in connection with the claim; such evidence
must be provided as soon as possible and sufficiently in advance of the date on which the notice that the claim for disability
benefits is wholly or partially denied on review to give the Claimant a reasonable opportunity to respond prior to that date;
and provide before a claim for disability benefits is wholly or partially denied on review based on a new or additional rationale,
the Plan Administrator shall provide the Claimant, free of charge, with the rationale; the rationale must be provided as soon
as possible and sufficiently in advance of the date on which the notice that the claim for disability benefits is wholly or partially
denied on review to give the Claimant a reasonable opportunity to respond prior to that date.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Plan Administrator shall provide adequate written notice to the Claimant of the Plan&rsquo;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 Plan Administrator
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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 4; Value: 88 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">To
the extent that a period of time is extended due to a Claimant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the claim for disability benefits is wholly or partially denied on review, the Plan Administrator&rsquo;s notice to the Claimant
shall: (1) specify the reason or reasons for the denial; (2) reference the specific Plan provisions on which the denial is based;
(3) 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&rsquo;s claim for benefits; (4) include a statement
of the Claimant&rsquo;s right to bring a civil action under ERISA &sect;502(a); (5) provide the Claimant with any internal rule,
guideline, protocol, or similar criteria that was relied upon in making the adverse determination or a statement that such rule,
guideline, protocol, or other similar criteria of the Plan does not exist; (6) 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; and (7) provide the Claimant with the following statement: &ldquo;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.&rdquo; Any civil action under (4) must
be filed no later than one year after the date on the Plan Administrator&rsquo;s notice.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
notice shall also provide the Claimant with a discussion of the decision, including an explanation of the basis for disagreeing
with or not following, (i) the views presented by the Claimant to the Plan of health care professionals treating the Claimant
and vocational professionals who evaluated the Claimant; (ii) the views of medical or vocational experts whose advice was obtained
on behalf of the Plan in connection with a Claimant&rsquo;s adverse benefit determination, without regard to whether the advice
was relied upon in making the benefit determination; and (iii) a disability determination regarding the Claimant presented by
the Claimant to the Plan made by the Social Security Administration.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
notice shall be provided in a culturally and linguistically appropriate manner in accordance with section 2560.503-1(o) of the
regulations.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
10.06 &ndash; Delegation of Authority</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">All
or any part of the administrative duties and responsibilities under this article may be delegated by the Plan Administrator to
a retirement committee. The duties and responsibilities of the retirement committee shall be set out in a separate written agreement.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
10.07 &ndash; Exercise of Discretionary Authority</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Employer, Plan Administrator, and any other person or entity who has authority with respect to the management, administration,
or investment of the Plan may exercise that authority in its/his full discretion, subject only to the duties imposed under ERISA.
This discretionary authority includes, but is not limited to, the authority to make any and all factual determinations and interpret
all terms and provisions of the Plan documents relevant to the issue under consideration. The exercise of authority will be binding
upon all persons.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 5; Value: 88 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Section
10.08 &ndash; Transaction Processing</B></FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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, Plan Administrator, Trustee, Insurer, or the Employer that </FONT>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. Notwithstanding any other
provision of the Plan, the Employer, the Plan Administrator, or the Trustee reserve the right to not value an investment option on
any given Valuation Date for any reason deemed appropriate by the Employer, the Plan Administrator, or the Trustee, except that such
investment option shall be valued as of the last day of the Plan Year as stated in the definition of Valuation Date in Section
2.01.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 provider) and in no event shall
be deemed to be less than 14 days. The processing date of a transaction shall be binding for all purposes of the Plan and shall
be considered the applicable Valuation Date for any transaction.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Article
11</B></FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><BR>
<FONT STYLE="font-size: 10pt"><B>General Provisions</B></FONT></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.01 &ndash; Amendments</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Amendment
                                         by the Employer</U>. The Employer, the Compensation Committee of the Employer or the
                                         RPMC may amend a selection or specification in the Plan at any time, including any remedial
                                         retroactive changes (within the time specified by the Regulations), to comply with any
                                         law or regulation issued by any governmental agency to which the Plan is subject. The
                                         Employer, the Compensation Committee of the Employer or the RPMC may amend the Plan
                                         to specify or change the effective date of a provision as permitted under the Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">An
amendment may not 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Employer, the Compensation Committee of the Employer or the RPMC may amend the Plan by adding overriding language to the Plan
Elections in order to satisfy Code &sect;&sect;415 and 416 because of the required aggregation of multiple plans under those sections.
The Employer, the Compensation Committee of the Employer or the RPMC may amend the Plan by adding sample or model amendments
published by the Internal Revenue Service that provide that their adoption will not result in the Employer losing reliance on
the opinion letter. The Employer, the Compensation Committee of the Employer or the RPMC may amend administrative provisions
of the Plan such as provisions relating to investments, claims procedures, and employer contact information provided the amended
provisions are not in conflict with any other provision of the Plan and do not cause the Plan to fail to qualify under Code Section
401. The Employer, the Compensation Committee of the Employer or the RPMC may make interim amendments or discretionary amendments
that are related to a change in qualification requirements. The Employer, the Compensation Committee of the Employer or the RPMC
may amend the Plan in order to correct failures under the Internal Revenue Service correction programs or to correct a coverage
or nondiscrimination failure, as permitted under applicable Treasury regulations. An amendment to this Plan will be forwarded
to Principal Life Insurance Company, the pre-approved plan provider.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
Employer or Plan Administrator may attach an addendum which lists the Code &sect;411(d)(6) protected benefits that must be preserved
due to a restatement or amendment of the Plan. Such a list would not be considered an amendment to the Plan and will not cause
the Plan to be treated as individually designed.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the Employer, the Compensation Committee of the Employer or the RPMC amends the Plan for any reason other than those set out
above, the Plan shall no longer have reliance on the opinion letter. The Employer reserves the right to continue its retirement
program under a document separate and distinct from this Plan. In such event, all rights and obligations of the Employer, or any
Participant or Beneficiary, under this document, shall cease. Assets held in support of this Plan will be transferred to the designated
funding medium under the new or restated plan and, if applicable, trust agreement, in the manner permitted under, and subject
to, the Annuity Contract.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">An
amendment may not eliminate or reduce a Code &sect;411(d)(6) protected benefit, as defined in Q&amp;A-1 in Regulation &sect;1.411(d)-4,
that has already accrued, except as provided in Regulation &sect;&sect;1.411(d)-3 or 1.411(d)-4. This is generally the case even
if such elimination or reduction is contingent upon the Employee&rsquo;s consent and includes an amendment that otherwise places
greater restrictions or conditions on a Participant&rsquo;s right to Code &sect;411(d)(6) protected benefits, even if the amendment
merely adds a restriction or condition that is permitted under the vesting rules in Code &sect;&sect;411(a)(3) through (11). However,
the Plan may be amended to eliminate or reduce Code &sect;411(d)(6) protected benefits with respect to benefits not yet accrued
as of the later of the amendment&rsquo;s adoption date or effective date without violating Code &sect;411(d)(6). For purposes
of this paragraph, an amendment that has the effect of decreasing a Participant&rsquo;s Account balance, with respect to benefits
attributable to service before the amendment, shall be treated as reducing an accrued benefit.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If,
as a result of an amendment, an Employer Contribution is removed that is not 100% immediately vested when made, the applicable
vesting schedule in effect as of the last day such Contributions were permitted shall remain in effect with respect to that part
of the Participant&rsquo;s Account resulting from such Contributions. The Participant shall not become immediately 100% vested
in such Contributions as a result of the elimination of such Contribution except as otherwise specifically provided in the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">An
amendment shall not decrease a Participant&rsquo;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&rsquo;s Account attributable to Employer Contributions which
is nonforfeitable (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 nonforfeitable percentage (determined as of such date)
of such Employee&rsquo;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 (a) 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 31, 1988), and (b) whose nonforfeitable percentage
will be determined on any date after the date of the change may elect, during the election period, to have the nonforfeitable
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&rsquo;s nonforfeitable 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">With
respect to a Participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Amendment
                                         by the Pre-approved Plan Provider</U>. The Employer, the Compensation Committee of the
                                         Employer or the RPMC delegates the authority to amend this Plan to Principal Life Insurance
                                         Company as the pre-approved plan provider. The Employer, the Compensation Committee of
                                         the Employer or the RPMC hereby consent to any such amendment. However, no such amendment
                                         shall increase the duties of the Named Fiduciary without his consent. Such an amendment
                                         shall not deprive any Participant or Beneficiary of any accrued benefit except to the
                                         extent necessary to comply with any law or regulation issued by any governmental agency
                                         to which this Plan is subject. Such an amendment shall not provide that the Plan Fund
                                         be used for any purpose other than the exclusive benefit of Participants or their Beneficiaries
                                         or that such Plan Fund ever revert to or be used by the Employer.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">However,
for purposes of reliance on an opinion letter, Principal Life Insurance Company as the pre-approved plan provider will no longer
have the authority to amend the Plan on behalf of the Employer, the Compensation Committee of the Employer or the RPMC as of
the date (1) the Employer, the Compensation Committee of the Employer or the RPMC amends the Plan to incorporate a type of plan
described in section 6.03 of Revenue Procedure 2017-41 that is not permitted under the pre-approved plan program, or (2) the Internal
Revenue Service notifies the Employer, in accordance with section 8.06(3) of Revenue Procedure 2017-41, that the Plan is an individually
designed plan due to the nature and extent of employer amendments to the Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 8; Value: 88 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
amendment to this Plan by Principal Life Insurance Company, as the pre-approved plan provider, shall be deemed to be an amendment
to this Plan by the Employer. The effective date of any amendment shall be specified in the written instrument of amendment.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.02 &ndash; Direct Rollovers</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Notwithstanding
any provision of the Plan to the contrary that would otherwise limit a Distributee&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">In
the event of a Mandatory Distribution of an Eligible Rollover Distribution greater than $1,000 in accordance with the small amounts
payment provisions of Section 11.07 (or which is a small amounts payment under Article 9 at complete termination of the Plan),
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 with an affiliate of Principal Life Insurance Company. For purposes of determining whether a
Mandatory Distribution is greater than $1,000, (a) the portion of the Participant&rsquo;s distribution attributable to any Rollover
Contributions is included; and (b) 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">In
the event of any other Eligible Rollover Distribution to a Distributee in accordance with the small amounts payment provisions
of Section 11.07 (or which is a small amounts payment under Article 9 at complete termination of the Plan), 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.03 &ndash; Mergers and Direct Transfers</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 Compensation Committee of 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 &sect;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 Compensation Committee of the Employer shall not consent to, or be a party to a merger, consolidation, or transfer of assets with
a defined benefit plan if such action would result in a defined benefit feature being maintained under this Plan. The Compensation Committee
of the Employer will not transfer any amounts attributable to elective deferral contributions, qualified matching contributions, qualified
nonelective contributions, and contributions used to satisfy Code &sect;401(k)(13) safe harbors unless the transferee plan provides that
the limitations of Regulation &sect;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 (other than for hardship or deemed severance from employment
as described in Section 6.03), and the transfer is an elective transfer described in Q&amp;A-3(b)(1) in Regulation &sect;1.411(d)-4.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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&rsquo;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 &sect;414(l), to this Plan from a money purchase pension plan
qualified under Code &sect;401(a) (other than any portion of those assets and liabilities attributable to voluntary employee contributions).
The limitations of Regulation &sect;1.401(k)-1(d) applicable to elective deferral contributions, qualified matching contributions,
qualified nonelective contributions, and contributions used to satisfy Code &sect;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 (other than for hardship or deemed severance from employment
as described in Section 6.03), and the transfer is an elective transfer described in Q&amp;A-3(b)(1) in Regulation &sect;1.411(d)-4.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 and he may not make Participant Contributions, until the time he meets all of the requirements to become an Active Participant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant&rsquo;s Code &sect;411(d)(6) protected benefits, as defined in Q&amp;A-1 in Regulation &sect;1.411(d)-4, 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant&rsquo;s Code &sect;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 Regulation &sect;1.411(d)-4 are met. The transfer must meet all of
the other applicable qualification requirements.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant&rsquo;s Code &sect;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 conditions in
Q&amp;A-3(c)(1) in Regulation &sect;1.411(d)-4 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 under the minimum distribution requirements of Code &sect;401(a)(9).
If the Participant is eligible to receive an immediate distribution of his entire Vested Account in a single sum that would consist
entirely of an eligible rollover distribution under Code &sect;401(a)(31), such transfer will be accomplished as a direct rollover
under Code &sect;401(a)(31).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.04 &ndash; Provisions Relating to the Insurer and Other Parties</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
obligations of an Insurer shall be governed solely by the provisions of the Annuity Contract. The Insurer shall not be required
to perform any act not provided in or contrary to the provisions of the Annuity Contract. Each Annuity Contract when purchased
will comply with the Plan. See Section 11.09.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
issuer or distributor of investment contracts or securities is governed solely by the terms of its policies, written investment
contract, prospectuses, security instruments, and any other written agreements entered into with the Trustee with regard to such
investment contracts or securities.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Such
Insurer, issuer, or distributor is not a party to the Plan, nor bound in any way by the Plan provisions. Such parties shall not
be required to look to the terms of this Plan, nor to determine whether the Employer, the Plan Administrator, the Trustee, or
the Named Fiduciary have the authority to act in any particular manner or to make any contract or agreement.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Until
notice of an amendment or termination of this Plan or a change in Trustee has been received by the Insurer at its home office
or an issuer or distributor at their principal address, they are and shall be fully protected in assuming the Plan has not been
amended or terminated and in dealing with any party acting as Trustee according to the latest information which they have received
at their home office or principal address.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.05 &ndash; Employment Status</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Nothing
contained in this Plan gives an Employee the right to be retained in the Employer&rsquo;s employ or to interfere with the Employer&rsquo;s
right to discharge any Employee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.06 &ndash; Rights to Plan Assets</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
final payment or distribution to a Participant or his legal representative or to any Beneficiaries, spouse, or Contingent Annuitant
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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.07 &ndash; Small Amounts</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the value of the Participant&rsquo;s Vested Account does not exceed $5,000 (or a lesser amount specified in Section 1.26(g)),
the Participant&rsquo;s entire Vested Account shall be distributed within an administratively reasonable time 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; provided that if
the Plan holds Employer Stock that is not Readily Tradable, amounts invested in Employer Stock may only be distributed subject
to the Plan&rsquo;s available liquidity. For purposes of this section, if elected in Section 1.26(g), Rollover Contributions shall
be disregarded when determining the value of the Participant&rsquo;s Vested Account. If the Participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
a vested benefit delay of the small vested account in Section 1.26(g) is elected, the Participant shall not be treated as having
a Severance from Employment for any reason other than retirement or death before the period of time specified has elapsed or becoming
Totally Disabled, if applicable, and no small amounts payment shall be made if he again becomes an Employee before such period
of time has elapsed.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
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 the provisions of Section 11.02. If his Vested Account is $1,000 or less, the Participant&rsquo;s
entire Vested Account shall be paid directly to him.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
a small amounts payment is made on or after the date the Participant dies, the payment shall be made to the Participant&rsquo;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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
small amounts payment is in full settlement of all benefits otherwise payable. No other small amounts payment shall be made.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.08 &ndash; Beneficiary</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Each
Participant may name a Beneficiary to receive any death benefit (other than any income payable to a Contingent Annuitant) that
may arise out of his participation in the Plan. The Participant may change his Beneficiary from time to time. The Beneficiary
of a Participant who has a spouse shall be the Participant&rsquo;s spouse. The Participant&rsquo;s Beneficiary designation and
any change of Beneficiary shall be subject to the provisions of Section 7.02 or Section 7.03, as applicable.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 Retirement
Date, such other party shall certify to the Insurer the Beneficiary designation on its records for the Participant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
there is no Beneficiary named or surviving when a Participant dies, the Participant&rsquo;s Beneficiary shall be the Participant&rsquo;s
surviving spouse, or where there is no surviving spouse, the executor or administrator of the Participant&rsquo;s estate for the
benefit of the estate, unless otherwise specified in Section 1.26(h).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Notwithstanding
anything in this Section to the contrary, if a Participant has designated the spouse as a Beneficiary, then a divorce decree or
a legal separation that relates to such spouse shall revoke the Participant&rsquo;s designation of the spouse as a Beneficiary
unless the decree or a qualified domestic relations order (within the meaning of Code Section 414(p)) provides otherwise.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.09 &ndash; Nonalienation of Benefits</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Benefits
payable under the Plan are not subject to the claims of any creditor of any Participant, Beneficiary, spouse, or Contingent Annuitant.
A Participant, Beneficiary, spouse, or Contingent Annuitant does not have any rights to alienate, anticipate, commute, pledge,
encumber, or assign such benefits except in the case of a loan, if any, as provided in Section 6.06. 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 &sect;414(p), or any domestic relations order entered before January 1, 1985. The preceding sentences
shall not apply to any offset of a Participant&rsquo;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 which meets the requirements
of Code &sect;&sect;401(a)(13)(C) or (D).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.10 &ndash; Construction</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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. Moreover,
in the event of any conflict between the terms of the Plan and any conflicting provision in any associated trust, custodial account
document or any document that is incorporated by reference, the terms of this Plan will govern.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.11 &ndash; Legal Actions</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.12 &ndash; Word Usage</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
words &ldquo;in writing&rdquo; and &ldquo;written&rdquo;, 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.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.13 &ndash; Change in Service Method</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Change
                                         of Service Method Under This Plan</U>. If this Plan is amended to change the method of
                                         crediting service from the elapsed time method to the hours method for any purpose under
                                         the Plan, the Employee&rsquo;s service shall be equal to the sum of Section 11.13(a)(1),
                                         (2) and (3) below:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         number of whole years of service credited to the Employee under the Plan as of the date
                                         the change is effective.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">One
year of service for the service period in which the change is effective if he is credited with the required of Hours of Service.
For that portion of the service period ending on the date of the change (or the first day of the service period if the change is made on the first day of the service period), the Employee will be credited with the greater of (A) his actual Hours of Service or (B) the number of Hours of Service that is equivalent to the fractional part of a year of elapsed time service credited as of the date of the change, if any. In determining the equivalent Hours of Service, the Employee shall be credited with 190 Hours of Service for each month and any fractional part of a month in such fractional part of a year. The number of months and any fractional part of a month shall be determined by multiplying the fractional part of a year, expressed as a decimal, by 12. For the remaining portion of the service period (the period beginning on the second day of the service period and ending on the last day of the service period if the change is made on the first day of the service period), the Employee will be credited with his actual Hours of Service.</FONT></P></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="margin-top: 0; margin-bottom: 0; margin-left: 0.5in; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         Employee&rsquo;s service determined under this Plan using the hours method after the
                                         end of the service period in which the change in service method was effective.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
this Plan is amended to change the method of crediting service from the hours method to the elapsed time method for any purpose
under this Plan, the Employee&rsquo;s service shall be equal to the sum of Section 11.13(a)(4), (5) and (6) below:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         number of whole years of service credited to the Employee under the Plan as of the beginning
                                         of the service period in which the change in service method is effective.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         greater of (A) the service that would be credited to the Employee for that entire service
                                         period using the elapsed time method or (B) the service credited to him under the Plan
                                         as of the date the change is effective.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(6)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         Employee&rsquo;s service determined under this Plan using the elapsed time method after
                                         the end of the applicable service period in which the change in service method was effective.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><U>Transfers
                                         Between Plans with Different Service Methods</U>. If an Employee has been a participant
                                         in another plan of the Employer that credited service under the elapsed time method for
                                         any purpose that under this Plan is determined using the hours method, then the Employee&rsquo;s
                                         service shall be equal to the sum of Section 11.13(b)(1), (2) and (3) below:</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         number of whole years of service credited to the Employee under the other plan as of
                                         the date he became an Eligible Employee under this Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">One
                                         year of service for the applicable service period in which he became an Eligible Employee
                                         if he is credited with the required Hours of Service. For that portion of such service
                                         period ending on the date he became an Eligible Employee (for the first day of such service
                                         period if he became an Eligible Employee on the first day of such service period), the
                                         Employee will be credited with the greater of (A) his actual Hours of Service or (B)
                                         the number of Hours of Service that is equivalent to the fractional part of a year of
                                         elapsed time service credited as of the date he became an Eligible Employee, if any.
                                         In determining the equivalent Hours of Service, the Employee shall be credited with 190
                                         Hours of Service for each month and any fractional part of a month in such fractional
                                         part of a year. The number of months and any fractional part of a month shall be determined
                                         by multiplying the fractional part of a year, expressed as a decimal, by 12. For the
                                         remaining portion of such service period (the period beginning on the second day of such
                                         service period and ending on the last day of such service period if he became an Eligible
                                         Employee on the first day of such service period), the Employee will be credited with
                                         his actual Hours of Service.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         Employee&rsquo;s service determined under this Plan using the hours method after the
                                         end of the service period in which he became an Eligible Employee.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
an Employee has been a participant in another plan of the Employer that credited service under the hours method for any purpose
that under this Plan is determined using the elapsed time method, then the Employee&rsquo;s service shall be equal to the sum
of Section 11.13(b)(4), (5), and (6) below:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt; font: bold 10pt Arial, Helvetica, Sans-Serif; text-align: right">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->100<!-- Field: /Sequence --> -</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         number of whole years of service credited to the Employee under the other plan as of
                                         the beginning of the service period under that plan in which he became an Eligible Employee
                                         under this Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         greater of (A) the service that would be credited to the Employee for that entire service
                                         period using the elapsed time method or (B) the service credited to him under the other
                                         plan as of the date he became an Eligible Employee under this Plan.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font: 10pt Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"></TD><TD STYLE="width: 0.25in; font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(6)</FONT></TD><TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">The
                                         Employee&rsquo;s service determined under this Plan using the elapsed time method after
                                         the end of the applicable service period under the other plan in which he became an Eligible
                                         Employee.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
an Employee has been a participant in a Controlled Group member&rsquo;s plan that credited service under a different method than
is used in this Plan, in order to determine entry and vesting, the provisions in (b) above shall apply as though the Controlled
Group member&rsquo;s plan was a plan of the Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; margin-left: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Any
modification of service contained in this Plan shall be applicable to the service determined pursuant to this section.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.14 &ndash; Military Service</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">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 &sect;414(u). Loan repayments may be suspended under this Plan as permitted
under Code &sect;414(u).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">A
Participant who dies on or after January 1, 2007, while performing Qualified Military Service is treated as having resumed and
then terminated employment on account of death, in accordance with Code &sect;401(a)(37) and any subsequent guidance. The survivors
of such Participant are entitled to any additional benefits provided under the Plan on account of death of the Participant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.15 &ndash; Qualification of Plan</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the Plan is denied initial qualification upon filing timely application, it will be treated as void from the beginning. It will
be terminated and all amounts contributed to the Plan, less expenses paid, shall be returned to the Employer within one year after
the date of denial. If amounts have been contributed by Employees, the Employer shall refund to each Employee the amount made
by him or, if less, the amount then in his Account resulting from such amounts. The Insurer and Trustee shall be discharged from
all further obligations.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
the Plan fails to attain or retain qualification, it shall no longer participate in this pre-approved plan and shall be considered
an individually designed plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Section
11.16 &ndash; Unclaimed Property</FONT></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">In
the event a cash distribution of a small Vested Account or any other distribution (whether required by the Plan or requested by
a Participant or Beneficiary) in accordance with Article 6, 7, or 8, whichever applies goes unclaimed by a Participant or Beneficiary,
the Plan Administrator, at its discretion, may treat such amount as a Forfeiture or pay the distribution in a Direct Rollover
to an individual retirement plan with an affiliate of Principal Life Insurance Company.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Before
any unclaimed amount may be treated as a Forfeiture, the Plan Administrator must make reasonable efforts to locate the Participant
or Beneficiary who is entitled to the unclaimed amount. For this purpose, reasonable efforts include, but are not limited to the
following: (a) send a notice to the Participant or Beneficiary at his last known address via certified mail; (b) check related
plan and employer records for updated information regarding the current residence of the Participant or Beneficiary; (c) in the
case of a Participant who has named a Designated Beneficiary, contact his Designated Beneficiary to request updated contact information
for the Participant; (d) use of one or more free internet search tools; or (e) use of Internet search tools, commercial locator
services, credit reporting agencies, information brokers, investigation databases and analogous services. Reasonable expenses
to conduct a search for the Participant or Beneficiary, may be assessed against the Participant&rsquo;s Account.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">If
a Participant or Beneficiary makes a claim for benefits that have been treated as a Forfeiture under this section, the Plan Administrator
shall restore the amount that was forfeited, unadjusted for any investment gains or losses. If a Participant again becomes an
Employee of the Employer, he will be deemed to have made a claim for any of his benefits that were subject to Forfeiture under
this section. If the Employer terminates the Plan, any amounts forfeited under this section shall be restored and paid in a Direct
Rollover to an individual retirement plan for the benefit of the Participant or Beneficiary who is entitled to the unclaimed amount.
Notwithstanding the foregoing, any amount that is subject to escheatment under applicable state law shall not be considered a
Forfeiture under this section.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></P>

<P STYLE="margin-top: 0; font: 10pt Arial, Helvetica, Sans-Serif; margin-bottom: 0"></P>



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

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Article
12</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Top-Heavy
Plan Requirements</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
12.01 &ndash; Application</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
provisions of this article shall supersede all other provisions in the Plan to the contrary.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
the purpose of applying the Top-heavy Plan requirements of this article, all members of the Controlled Group shall be treated
as one Employer. The term Employer, as used in this article, shall be deemed to include all members of the Controlled Group, unless
the term as used clearly indicates only the Employer is meant.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
accrued benefit or account of a participant resulting from deductible employee contributions shall not be included for any purpose
under this article.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
minimum vesting and contribution provisions of Section 12.03 and Section 12.04 shall not apply to any Employee included in a group
of Employees covered by a collective bargaining agreement that the Secretary of Labor finds to be a collective bargaining agreement
between employee representatives and one or more employers, including the Employer, if there is evidence that retirement benefits
were the subject of good faith bargaining between such representatives. The term &ldquo;employee representatives&rdquo; does not
include any organization more than half of whose members are employees who are owners, officers, or executives.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
12.02 &ndash; Definitions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of this article, the following terms are defined:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Aggregation
Group</B> means (a) each of the Employer&rsquo;s qualified plans in which a Key Employee is a participant during the Plan Year
containing the Determination Date or any of the four preceding Plan Years (regardless of whether the plans have terminated); (b)
each of the Employer&rsquo;s other qualified plans which allows the plan(s) described in (a) above to meet the nondiscrimination
requirement of Code &sect;401(a)(4) or the minimum coverage requirement of Code &sect;410; and (c) any of the Employer&rsquo;s
other qualified plans not included in clauses (a) or (b) above which the Employer desires to include as part of the Aggregation
Group. Such a qualified plan shall be included only if the Aggregation Group would continue to satisfy the requirements of Code
&sect;&sect;401(a)(4) and 410. The plans in clauses (a) and (b) above constitute the &ldquo;required&rdquo; Aggregation Group. The
plans in clauses (a), (b), and (c) above constitute the &ldquo;permissive&rdquo; Aggregation Group.</FONT></P>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Compensation
</B>means compensation as defined in Section 1.13 for purposes of Section 4.07.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Determination
Date</B> means as to any plan, for any plan year subsequent to the first plan year, the last day of the preceding plan year. For
the first plan year of the plan, the Determination Date is the last day of that year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Key
Employee</B> means any Employee or former Employee (including any deceased Employee) who at any time during the Plan Year that
includes the Determination Date is (a) an officer of the Employer having Compensation for the Plan Year greater than $175,000
(as adjusted under Code &sect;416(i)(1)); (b) a 5-percent owner of the Employer; or (c) a 1-percent owner of the Employer having
Compensation for the Plan Year of more than $150,000. The determination of who is a Key Employee shall be made according to Code
&sect;416(i)(1) and the applicable regulations and other guidance of general applicability issued thereunder.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Nonkey
Employee</B> means any Employee who is not a Key Employee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Top-heavy
Plan</B> means a plan that is top-heavy for any plan year. This Plan shall be top-heavy if any of the following conditions exist:
(a) the Top-heavy Ratio for this Plan exceeds 60% and this Plan is not part of any required Aggregation Group or permissive Aggregation
Group; (b) this Plan is a part of a required Aggregation Group, but not part of a permissive Aggregation Group, and the Top-heavy
Ratio for the required Aggregation Group exceeds 60%; or (c) this Plan is a part of a required Aggregation Group and part of a
permissive Aggregation Group and the Top-heavy Ratio for the permissive Aggregation Group exceeds 60%.&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Top-heavy
Ratio</B> means:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
                                         the Employer maintains one or more defined contribution plans (including any simplified
                                         employee pension plan) and the Employer has not maintained any defined benefit plan that
                                         during the five-year period ending on the Determination Date(s) has or has had accrued
                                         benefits, the Top-heavy Ratio for this Plan alone or for the required or permissive Aggregation
                                         Group, as appropriate, is a fraction, the numerator of which is the sum of the account
                                         balances of all Key Employees as of the Determination Date(s) (including any part of
                                         any account balance distributed in the one-year period ending on the Determination Date(s)
                                         and distributions under a terminated plan which if it had not been terminated would have
                                         been required to be included in the Aggregation Group), and the denominator of which
                                         is the sum of all account balances (including any part of any account balance distributed
                                         in the one-year period ending on the Determination Date(s) and distributions under a
                                         terminated plan which if it had not been terminated would have been required to be included
                                         in the Aggregation Group), both computed in accordance with Code &sect;416 and the regulations
                                         thereunder. In the case of a distribution made for a reason other than Severance from
                                         Employment, death, or disability, this provision shall be applied by substituting &ldquo;five-year
                                         period&rdquo; for &ldquo;one-year period.&rdquo; Both the numerator and denominator of
                                         the Top-heavy Ratio are increased to reflect contributions not actually made as of the
                                         Determination Date, but which is required to be taken into account on that date under
                                         Code &sect;416 and the regulations thereunder.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
                                         the Employer maintains one or more defined contribution plans (including any simplified
                                         employee pension plan) and the Employer maintains or has maintained one or more defined
                                         benefit plans that during the five-year period ending on the Determination Date(s) has
                                         or has had accrued benefits, the Top-heavy Ratio for any required or permissive Aggregation
                                         Group, as appropriate, is a fraction, the numerator of which is the sum of the account
                                         balances under the aggregated defined contribution plan or plans of all Key Employees,
                                         determined in accordance with (a) above, and the present value of accrued benefits under
                                         the aggregated defined benefit plan or plans for all Key Employees as of the Determination
                                         Date(s), and the denominator of which is the sum of the account balances under the aggregated
                                         defined contribution plan or plans for all participants, determined in accordance with
                                         (a) above, and the present value of accrued benefits under the defined benefit plan or
                                         plans for all participants as of the Determination Date(s), all determined in accordance
                                         with Code &sect;416 and the regulations thereunder. The accrued benefits under a defined
                                         benefit plan in both the numerator and denominator of the Top-heavy Ratio are increased
                                         for any distribution of an accrued benefit made in the one-year period ending on the
                                         Determination Date (and distributions under a terminated plan which if it had not been
                                         terminated would have been required to be included in the Aggregation Group). In the
                                         case of a distribution made for a reason other than Severance from Employment, death,
                                         or disability, this provision shall be applied by substituting &ldquo;five-year period&rdquo;
                                         for &ldquo;one-year period.&rdquo;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
                                         purposes of (a) and (b) above, the value of account balances and the present value of
                                         accrued benefits will be determined as of the most recent Valuation Date that falls within
                                         or ends with the 12-month period ending on the Determination Date, except as provided
                                         in Code &sect;416 and the regulations thereunder for the first and second plan years
                                         of a defined benefit plan. The account balances and accrued benefits of a participant
                                         (a) who is not a Key Employee but who was a Key Employee in a prior year or (b) who has
                                         not been credited with at least one hour of service with any employer maintaining the
                                         plan at any time during the one-year period ending on the Determination Date will be
                                         disregarded. The calculation of the Top-heavy Ratio and the extent to which distributions,
                                         rollovers, and transfers are taken into account will be made in accordance with Code
                                         &sect;416 and the regulations thereunder. Deductible employee contributions will not
                                         be taken into account for purposes of computing the Top-heavy Ratio. When aggregating
                                         plans, the value of account balances and accrued benefits will be calculated with reference
                                         to the Determination Dates that fall within the same calendar year.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
accrued benefit of a participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies
for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such
benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Code &sect;411(b)(1)(C).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 453.2pt"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
12.03 &ndash; Modification of Vesting Requirements</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
Participant&rsquo;s Vesting Percentage is at all times at least as great as the Vesting Percentage required to satisfy the requirements
of Code &sect;416. The part of the Participant&rsquo;s Account resulting from the minimum contributions required pursuant to Section
12.04 will vest according to the vesting schedule selected in Section 1.23(c).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
part of the Participant&rsquo;s Vested Account resulting from the minimum contributions required pursuant to Section 12.04 (to
the extent required to be nonforfeitable under Code &sect;416(b)) may not be forfeited under Code &sect;&sect;411(a)(3)(B) or
(D).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Section
12.04 &ndash; Modification of Contributions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Unless
otherwise specified in Section 1.20(d), during any Plan Year in which this Plan is a Top-heavy Plan, the Employer shall make a
minimum contribution for the Plan Year on behalf of each Nonkey Employee who is an Employee on the last day of the Plan Year and
who was an Active Participant at any time during the Plan Year. A Nonkey Employee is not required to have a minimum number of
Hours of Service or minimum amount of Compensation in order to be entitled to this minimum. A Nonkey Employee who fails to be
an Active Participant merely because his Compensation is less than a stated amount or merely because of a failure to make mandatory
participant contributions or, in the case of a cash or deferred arrangement, elective contributions shall be treated as if he
were an Active Participant. The minimum is the lesser of (a) or (b) below:</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3 percent
                                         of such person's Compensation for such Plan Year.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)</FONT></TD><TD STYLE="text-align: justify; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                         &ldquo;highest percentage&rdquo; of Compensation for such Plan Year at which Employer Contributions
                                         are made for or allocated to any Key Employee. The highest percentage shall be determined
                                         by dividing Employer Contributions made for or allocated to each Key Employee during
                                         the Plan Year by the amount of his Compensation for such Plan Year and selecting the
                                         greatest quotient (expressed as a percentage). To determine the highest percentage, all
                                         of the Employer&rsquo;s defined contribution plans within the Aggregation Group shall
                                         be treated as one plan. The minimum shall be the amount in (a) above if this Plan and
                                         a defined benefit plan of the Employer are required to be included in the Aggregation
                                         Group and this Plan enables the defined benefit plan to meet the requirements of Code
                                         &sect;&sect;401(a)(4) or 410.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 27.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
<TD STYLE="width: 0; font-family: Arial, Helvetica, Sans-Serif"></TD><TD STYLE="width: 27.2pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)</FONT></TD><TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For purposes
                                         of (a) and (b) above, Compensation shall be limited by Code &sect;401(a)(17).</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">If
employer contributions and allocations otherwise required under the defined contribution plan(s) are at least equal to the minimum
above, no additional contribution shall be required. If total employer contributions and allocations are less than the minimum
above, the Employer shall contribute the difference for the Plan Year.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
minimum contribution applies to all of the Employer&rsquo;s defined contribution plans in the aggregate which are Top-heavy Plans.
A minimum contribution under a profit sharing plan shall be made without regard to whether or not the Employer has profits.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">To
the extent a participant covered under this Plan can be covered under any other plan or plans of the Employer, the Employer may
provide in Section 1.20(d) that the minimum contribution or benefit requirement applicable to Top-heavy Plans shall be made in
only one of the plans (including a plan that consists solely of a cash or deferred arrangement that meets the requirements of
Code &sect;&sect;401(k)(12) or 401(k)(13) and matching contributions with respect to which the requirements of Code &sect;&sect;401(m)(11)
or 401(m)(12) are met).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
purposes of this section, any employer contribution made according to a salary reduction or similar arrangement shall not apply
in determining if the minimum contribution requirement has been met, but shall apply in determining the minimum contribution required.
Matching contributions, as defined in Code &sect;401(m), shall be taken into account for purposes of satisfying the minimum contribution
requirements of Code &sect;416(c)(2) and the Plan. Matching contributions that are used to satisfy the minimum contribution requirements
shall be treated as matching contributions for purposes of the actual contribution percentage test and other requirements of Code
&sect;401(m).</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
requirements of this section shall be met without regard to any Social Security contribution.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Article
13</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Execution
Provisions</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">By
executing this Plan, the Employer, adopts the <I>Principal Financial Group Pre-approved ESOP/KSOP Plan</I> for the exclusive benefit
of its Employees. The selections and specifications contained in this Plan constitute the Employer&rsquo;s Plan.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 5pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">It
is understood that Principal Financial Group is not a party to the Employer&rsquo;s Plan and shall not be responsible for any
tax or legal aspects of the Employer&rsquo;s Plan. The Employer assumes responsibility for these matters. The Employer acknowledges
that it has counseled, to the extent necessary, with selected legal and tax advisors. The obligations of Principal Financial Group
shall be governed solely by the provisions of its contracts and policies. Principal Financial Group shall not be required to look
into any action taken by the Plan Administrator, Named Fiduciary, Trustee, Investment Manager, or the Employer and shall be fully
protected in taking, permitting, or omitting any action on the basis of the Employer&rsquo;s actions. Principal Financial Group
shall incur no liability or responsibility for carrying out actions as directed by the Plan Administrator, Named Fiduciary, Trustee,
Investment Manager, or the Employer.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 5pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Note:
The Employer must sign the Plan when it first adopts the Plan. The Employer must also complete and sign a new Plan if the Plan
has been restated, or if the Plan has been amended to change any prior elections or make new elections.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>(Complete
in <B><U>black</U></B> ink)</I></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: left; width: 15%; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">This&nbsp;Plan&nbsp;is&nbsp;executed</FONT></TD>
  <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; width: 79%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>July
  1</B></FONT></TD>
  <TD STYLE="text-align: left; width: 2%; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">,</FONT></TD>
  <TD STYLE="text-align: left; border-bottom: Black 1pt solid; width: 3%; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>2024</B></FONT></TD>
  <TD STYLE="text-align: left; width: 1%; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
  <TD>&nbsp;</TD>
  <TD STYLE="text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>(Date
signed - month, day and year)</I></FONT></TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 191pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>FOR
THE EMPLOYER</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">By
my signature, I certify that I have reviewed the terms of and the elections within this Plan. I also certify that a copy of this
Plan document shall be provided to each Trustee.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Arial, Helvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: left; width: 2%; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">By&nbsp;</FONT></TD>
  <TD STYLE="padding-bottom: 1pt; text-align: center; border-bottom: Black 1pt solid; width: 47%"><IMG SRC="ex991002.jpg" ALT="" STYLE="height: 34px; width: 150px"></TD>
  <TD STYLE="width: 2%">&nbsp;</TD>
  <TD STYLE="text-align: left; width: 10%; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-size: 10pt">Business&nbsp;Title</FONT></FONT></TD>
  <TD STYLE="text-align: left; border-bottom: Black 1pt solid; width: 39%; vertical-align: bottom"><B>VP, Total Rewards</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD STYLE="text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>(Signature)</I></FONT></TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">This
Plan is an important legal document. It is recommended that the Employer consult with legal counsel regarding the tax and legal
implications of the Plan, for which neither Principal Financial Group, nor its agents, can assume responsibility.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Principal
Financial Group will inform the Employer of any amendments made to the Plan or of the discontinuance or abandonment of the Plan.
The address of Principal Financial Group is 711 High Street, Des Moines, Iowa 50392-0001. When the Employer first adopts the pre-approved
plan document, Principal Financial Group will assign a contact person and provide a toll-free number. If the Employer has not
been assigned a contact person, call 1-800-543-4015, extension 86227, for assistance.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that this Plan is qualified under Code
&sect;401 except to the extent provided in Revenue Procedure 2017-41. The Employer may not rely on the opinion letter in certain
other circumstances, which are specified in the opinion letter issued with respect to the Plan or in Revenue Procedure 2017-41.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 7pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 453pt"></P>


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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Tompkins
Retirement Savings Plan</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Protected
Benefits Addendum</B></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">This
addendum should be filed with your plan document.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>NOTE:
If a Code &sect;411(d)(6) protected benefit in this Plan or a plan being merged into this Plan is not either (1) available as
a provision through the pre-approved plan or (2) the subject to a prior determination, advisory, or opinion letter, the Employer
cannot rely on the pre-approved plan provider&rsquo;s opinion letter for qualification with respect to such benefit. If a Code
&sect;411(d)(6) protected benefit in this Plan or a plan being merged into this Plan is not permitted in a pre-approved plan under
Section 6.03 of Revenue Procedure 2017-41, such provision must be discontinued no later than the date the Employer adopts this
pre-approved plan or, in the case of a merger, the merger date and the provision shall apply only to the extent required under
Code &sect;411(d)(6).</I></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
following benefits were included in this Plan and have been removed (are being removed, if future effective date) as of the effective
date. According to Section 411(d)(6) of the Internal Revenue Code, benefits 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 or losses since that date) as described below.</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: #BFBFBF; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="width: 16%; border: Black 1pt solid; padding-left: 7pt; padding-top: 8pt; padding-bottom: 8pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Protected<BR>
    Benefit</FONT></TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 5pt; padding-top: 8pt; padding-bottom: 8pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Applies
    To</FONT></TD>
    <TD STYLE="width: 36%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; padding-top: 8pt; padding-bottom: 8pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Description</FONT></TD>
    <TD STYLE="width: 21%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; padding-top: 8pt; padding-bottom: 8pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Operation</FONT></TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; padding-top: 8pt; padding-bottom: 8pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Effective<BR>
    Date</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 7pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Definition
    of Totally Disabled</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Former
    participants in the Tompkins Financial Corporation Defined Contribution Retirement Plan and former participants in the Tompkins
    Financial Corporation 2015 Defined Contribution Retirement Plan</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Disability
    means the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental
    impairment that can be expected to result in death or which has lasted or can be expected to last for a continuous period
    of not less than twelve months. The permanence and degree of such impairment must be supported by medical evidence.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
    Participants who is disabled according to the plan&rsquo;s definition prior to the effective date will continue to be considered
    disabled under the new definition. A Participant who is not disabled as of the effective date must meet the new definition
    in the plan as of the date of their disability.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12/01/2021</FONT></TD></TR>
<TR STYLE="vertical-align: top; font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-left: 7pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Early
    Retirement</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 3pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">All
    participants</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Age
    55</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
    Participant&rsquo;s Account as of the effective date shall be 100% vested if such Participant has had a Severance from Employment
    and reached age 55.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 4pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12/01/2021</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 1pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>



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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><a href="tmp_s8-072525.htm">TOMPKINS FINANCIAL CORPORATION S-8</a></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_908_effd--FeeExhibitTp_dxL_c20250725__20250725_zCLiaRksj35f" title="::XDX::EX-FILING FEES"><span style="-sec-ix-hidden: xdx2ixbrl0009">EXHIBIT
107</span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CALCULATION
OF FILING FEE TABLES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FORM
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">(Form
Type)</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
Name of Registrant as Specified in its Charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Table
1: Newly Registered and Carry Forward Securities</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

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<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 3pt 0.1in; text-align: center; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 3pt 0.1in; text-align: center; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Participation
    interests</span></td>
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    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 3pt 0.1in; text-align: center; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)</sup></span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 3pt 0.1in; text-align: center; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 3pt 0.1in; text-align: center; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding: 3pt 0.1in; text-align: center; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8212;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<ix:nonNumeric contextRef="From2025-07-252025-07-25_1" escape="true" id="Fact000027" name="ffd:OfferingNote"><p id="xdx_805_effd--OfferingNote_hffd--OfferingAxis__1_dU_zy93sp6Mmsp6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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                                         to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act of
                                         1933&#8221;), this Registration Statement also covers additional securities that may
                                         be issued as a result of stock splits, stock dividends, recapitalization or other similar
                                         transactions as well as an indeterminate number of participation interests to be offered
                                         or sold pursuant to the Plan.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(2)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         maximum aggregate offering price reflected in the table above has been estimated solely
                                         for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c)
                                         and (h) of the Securities Act of 1933. The offering price per unit and maximum aggregate
                                         offering price are based on the average of the high ($64.56)
                                         and low ($63.29) sales prices of the
                                         common stock, as reported on the NYSE American LLC, on July 24, 2025.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"/><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(3)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                         accordance with Rule 457(h)(2) of the Securities Act, no registration fee is required
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</ix:nonNumeric><p id="xdx_818_zQ5B3L61uMOe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.25.2</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Submission<br></strong></div></th>
<th class="th"><div>Jul. 25, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_SubmissionLineItems', window );"><strong>Submission [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Central Index Key</a></td>
<td class="text">0001005817<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Registrant Name</a></td>
<td class="text">TOMPKINS
FINANCIAL CORPORATION<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FormTp', window );">Form Type</a></td>
<td class="text">S-8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_SubmissnTp', window );">Submission Type</a></td>
<td class="text">S-8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeExhibitTp', window );">Fee Exhibit Type</a></td>
<td class="text">EX-FILING FEES<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeeExhibitTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeExhibitTp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:feeExhibitTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FormTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FormTp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_SubmissionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_SubmissionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_SubmissnTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_SubmissnTp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
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</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.25.2</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Offerings - Offering: 1<br></strong></div></th>
<th class="th">
<div>Jul. 25, 2025 </div>
<div>USD ($) </div>
<div>shares </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingTable', window );"><strong>Offering:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_PrevslyPdFlg', window );">Fee Previously Paid</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeesOthrRuleFlg', window );">Other Rule</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTp', window );">Security Type</a></td>
<td class="text">Equity<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTitl', window );">Security Class Title</a></td>
<td class="text">Common
    Stock, par value $0.10 per share<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_AmtSctiesRegd', window );">Amount Registered | shares</a></td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxOfferingPricPerScty', window );">Proposed Maximum Offering Price per Unit | $ / shares</a></td>
<td class="nump">63.93<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxAggtOfferingPric', window );">Maximum Aggregate Offering Price</a></td>
<td class="nump">$ 6,393,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeRate', window );">Fee Rate</a></td>
<td class="nump">0.01531%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeAmt', window );">Amount of Registration Fee</a></td>
<td class="nump">$ 978.77<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingNote', window );">Offering Note</a></td>
<td class="text"><p id="xdx_805_effd--OfferingNote_hffd--OfferingAxis__1_dU_zy93sp6Mmsp6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
                                         to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act of
                                         1933&#8221;), this Registration Statement also covers additional securities that may
                                         be issued as a result of stock splits, stock dividends, recapitalization or other similar
                                         transactions as well as an indeterminate number of participation interests to be offered
                                         or sold pursuant to the Plan.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(2)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                         maximum aggregate offering price reflected in the table above has been estimated solely
                                         for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c)
                                         and (h) of the Securities Act of 1933. The offering price per unit and maximum aggregate
                                         offering price are based on the average of the high ($64.56)
                                         and low ($63.29) sales prices of the
                                         common stock, as reported on the NYSE American LLC, on July 24, 2025.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(3)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                         accordance with Rule 457(h)(2) of the Securities Act, no registration fee is required
                                         to be paid.</span></td></tr></table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_AmtSctiesRegd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of securities being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_AmtSctiesRegd</td>
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<td><strong> Data Type:</strong></td>
<td>ffd:nonNegativeDecimal2ItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total amount of registration fee (amount due after offsets).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeAmt</td>
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<td>ffd_</td>
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<td><strong> Data Type:</strong></td>
<td>ffd:nonNegative1TMonetary2ItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The rate per dollar of fees that public companies and other issuers pay to register their securities with the Commission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeRate</td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeesOthrRuleFlg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Checkbox indicating whether filer is using a rule other than 457(a), 457(o), or 457(f) to calculate the registration fee due.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeesOthrRuleFlg</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_MaxAggtOfferingPric">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum aggregate offering price for the offering that is being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_MaxAggtOfferingPric</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td><strong> Data Type:</strong></td>
<td>ffd:nonNegative100TMonetary2ItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_MaxOfferingPricPerScty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum offering price per share/unit being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_MaxOfferingPricPerScty</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td>ffd:nonNegativeDecimal4lItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingNote">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingNote</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The title of the class of securities being registered (for each class being registered).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingSctyTitl</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingSctyTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Type of securities: "Asset-backed Securities", "ADRs/ADSs", "Debt", "Debt Convertible into Equity", "Equity", "Face Amount Certificates", "Limited Partnership Interests", "Mortgage Backed Securities", "Non-Convertible Debt", "Unallocated (Universal) Shelf", "Exchange Traded Vehicle Securities", "Other"</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingSctyTp</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td><strong> Data Type:</strong></td>
<td>ffd:securityTypeItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_PrevslyPdFlg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_PrevslyPdFlg</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingAxis=1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingAxis=1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.25.2</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Fees Summary<br></strong></div></th>
<th class="th">
<div>Jul. 25, 2025 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeesSummaryLineItems', window );"><strong>Fees Summary [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_TtlOfferingAmt', window );">Total Offering</a></td>
<td class="nump">$ 6,393,000<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_TtlFeeAmt', window );">Total Fee Amount</a></td>
<td class="nump">978.77<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_TtlOffsetAmt', window );">Total Offset Amount</a></td>
<td class="nump">0<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_NetFeeAmt', window );">Net Fee</a></td>
<td class="nump">$ 978.77<span></span>
</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeesSummaryLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
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      contextRef="AsOf2025-07-25"
      decimals="0"
      id="Fact000024"
      unitRef="USD">0</ffd:TtlOffsetAmt>
    <ffd:NetFeeAmt
      contextRef="AsOf2025-07-25"
      decimals="INF"
      id="Fact000025"
      unitRef="USD">978.77</ffd:NetFeeAmt>
    <ffd:OfferingNote contextRef="From2025-07-252025-07-25_1" id="Fact000027">&lt;p id="xdx_805_effd--OfferingNote_hffd--OfferingAxis__1_dU_zy93sp6Mmsp6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0"&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Pursuant
                                         to Rule 416 under the Securities Act of 1933, as amended (the &#x201c;Securities Act of
                                         1933&#x201d;), this Registration Statement also covers additional securities that may
                                         be issued as a result of stock splits, stock dividends, recapitalization or other similar
                                         transactions as well as an indeterminate number of participation interests to be offered
                                         or sold pursuant to the Plan.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0"&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(2)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
                                         maximum aggregate offering price reflected in the table above has been estimated solely
                                         for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c)
                                         and (h) of the Securities Act of 1933. The offering price per unit and maximum aggregate
                                         offering price are based on the average of the high ($64.56)
                                         and low ($63.29) sales prices of the
                                         common stock, as reported on the NYSE American LLC, on July 24, 2025.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0"&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;sup&gt;(3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
                                         accordance with Rule 457(h)(2) of the Securities Act, no registration fee is required
                                         to be paid.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</ffd:OfferingNote>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
