<SEC-DOCUMENT>0001193125-23-247466.txt : 20230929
<SEC-HEADER>0001193125-23-247466.hdr.sgml : 20230929
<ACCEPTANCE-DATETIME>20230929163333
ACCESSION NUMBER:		0001193125-23-247466
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		13
FILED AS OF DATE:		20230929
DATE AS OF CHANGE:		20230929
EFFECTIVENESS DATE:		20230929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WK Kellogg Co
		CENTRAL INDEX KEY:			0001959348
		STANDARD INDUSTRIAL CLASSIFICATION:	GRAIN MILL PRODUCTS [2040]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-274791
		FILM NUMBER:		231296228

	BUSINESS ADDRESS:	
		STREET 1:		ONE KELLOGG SQUARE
		CITY:			BATTLE CREEK
		STATE:			MI
		ZIP:			49017
		BUSINESS PHONE:		269-961-2000

	MAIL ADDRESS:	
		STREET 1:		ONE KELLOGG SQUARE
		CITY:			BATTLE CREEK
		STATE:			MI
		ZIP:			49017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NORTH AMERICA CEREAL CO.
		DATE OF NAME CHANGE:	20221220
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>d562097ds8.htm
<DESCRIPTION>S-8
<TEXT>
<HTML><HEAD>
<TITLE>S-8</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>As filed with the Securities and Exchange Commission on September&nbsp;29, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B><FONT STYLE="white-space:nowrap">Registration&nbsp;No.&nbsp;333-&#8195;&#8195;&#8195;</FONT> </B></P>
<P STYLE="font-size:4pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Washington, D.C. 20549 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B><FONT
STYLE="white-space:nowrap">FORM&nbsp;S-8</FONT> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>REGISTRATION STATEMENT </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B><I>UNDER </I></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B><I>THE
SECURITIES ACT OF 1933 </I></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B>WK Kellogg Co </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(Exact
Name of Registrant as Specified in Its Charter) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


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<TD VALIGN="top" ALIGN="center"><B>Delaware</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B><FONT STYLE="white-space:nowrap">92-1243173</FONT></B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(State or other jurisdiction of</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>incorporation or organization)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(I.R.S. Employer</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Identification No.)</B></P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>One Kellogg Square</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Battle Creek, Michigan</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><B>49016-3599</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"><B>(Address of Principal Executive Offices)</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>(Zip Code)</B></TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>WK Kellogg Co Savings and Investment Plan </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Full Title of the Plans) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Norma Barnes-Euresti </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Secretary </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>One Kellogg
Square </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Battle Creek, Michigan 49016-3599 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Telephone: <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">269-401-3000</FONT></FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Name and address, including zip code, and telephone number, including area code, of agent for service) </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><I>Copies to: </I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Robert M. Hayward, P.C. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Robert E. Goedert, P.C. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Ashley Sinclair </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Kirkland&nbsp;&amp; Ellis LLP </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>300 North LaSalle Street </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Chicago, IL 60654 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, <FONT STYLE="white-space:nowrap">a&nbsp;non-accelerated&nbsp;filer,</FONT> smaller reporting company, or an emerging growth company. See the definitions of &#147;large accelerated
filer,&#148; &#147;accelerated filer,&#148; &#147;smaller reporting company,&#148; and &#147;emerging growth company&#148; <FONT STYLE="white-space:nowrap">in&nbsp;Rule&nbsp;12b-2&nbsp;of</FONT> the Exchange Act. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="2%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Large&nbsp;accelerated&nbsp;filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Accelerated&nbsp;filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Non-accelerated filer</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9746;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Smaller&nbsp;reporting&nbsp;company</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Emerging&nbsp;growth&nbsp;company</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&#9744;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period
for complying with any new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&#8194;&#9744; </P> <P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>
</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART I </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The information specified in Item 1 and Item 2 of Part I of Form <FONT STYLE="white-space:nowrap">S-8</FONT> is omitted from this Registration
Statement in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), and the introductory note to Part I of Form <FONT STYLE="white-space:nowrap">S-8.</FONT> The documents containing
the information specified in Part I will be delivered to the participants in the plans sponsored by WK Kellogg Co (the &#147;Registrant&#148;) and covered by this Registration Statement as required by Rule 428(b)(1). These documents, and the
documents incorporated by reference pursuant to Item 3 of Part II of this Registration Statement, constitute a prospectus that meets the requirements of Section&nbsp;10(a) of the Securities Act.<B> </B> </P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PART II </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;3. Incorporation of Documents by Reference. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The following documents, which have been previously filed with the Securities and Exchange Commission (the &#147;Commission&#148;) pursuant to
the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), are incorporated by reference herein: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Registrant&#146;s effective Registration Statement on Form 10 (File
<FONT STYLE="white-space:nowrap">No.&nbsp;001-41755)</FONT> initially filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523192363/d456637d1012b.htm">July 24, 2023</A>, as amended by Amendment No.&nbsp;1 as
filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523200554/d456637d1012ba.htm">August 1, 2023</A>, as further amended by Amendment No.&nbsp;
2 as filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523218546/d456637d1012ba.htm">August 23, 2023</A>, as further amended by Amendment No.&nbsp;
3 as filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523226568/d456637d1012ba.htm">August 31, 2023</A> and as further amended by Amendment No.&nbsp;
4 as filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523232025/d456637d1012ba.htm">September<U></U>&nbsp;11, 2023</A> (as so amended, the &#147;Form 10 Registration Statement&#148;);
</P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Annual Report on Form <FONT STYLE="white-space:nowrap">11-K</FONT> for the fiscal year ended
December&nbsp;31, 2022 (File <FONT STYLE="white-space:nowrap">No.&nbsp;
001-04171)</FONT> of the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/55067/000162828023022069/kellogggm202211-k.htm">June
<U></U>&nbsp;14, 2023</A>; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(c)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The description of the Registrant&#146;s common stock, par value $.0001 per share, which is contained in the
Information Statement filed as <A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523192363/d456637dex991.htm">Exhibit 99.1</A> to the Form 10 Registration Statement, including any amendments or supplements thereto; and
</P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(d)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Registrant&#146;s Current Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523233549/d543757d8k.htm">Form
 <FONT STYLE="white-space:nowrap">8-K</FONT></A> filed with the Commission on September&nbsp;12, 2023 (only with respect to Item 1.01 and Item 2.03). </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration
Statement and prior to the filing of a post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, are incorporated by reference in this Registration Statement
and are a part hereof from the date of filing of such documents, except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under Items 2.02 or 7.01 of Form <FONT
STYLE="white-space:nowrap">8-K,</FONT> together with any exhibits that are related to such items, that is not deemed filed under such provisions. 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 statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;4. Description of Securities. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Not applicable. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;5. Interests of
Named Experts and Counsel. </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Not applicable. </P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;6. Indemnification of Directors and Officers. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Section&nbsp;102(b)(7) of the General Corporation Law of the State of Delaware (the &#147;DGCL&#148;) allows a corporation to provide in its
certificate of incorporation that a director of the corporation will not be personally liable to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except where the director breached the duty of
loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit.
The Registrant&#146;s certificate of incorporation will provide for this limitation of liability. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Section&nbsp;145 of the DGCL
(&#147;Section&nbsp;145&#148;) provides that a Delaware corporation may indemnify any person who was, is or is threatened to be made, party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative
or investigative (other than an action by or in the right of such corporation), by reason of the fact that such person is or was an officer, director, employee or agent of such corporation or is or was serving at the request of such corporation as a
director, officer, employee or agent of another corporation or enterprise. The indemnity may include expenses (including attorneys&#146; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in
connection with such action, suit or proceeding, provided such person acted in good faith and in a manner he reasonably believed to be in or not opposed to the corporation&#146;s best interests and, with respect to any criminal action or proceeding,
had no reasonable cause to believe that his conduct was illegal. A Delaware corporation may indemnify any persons who are, were or are a party to any threatened, pending or completed action or suit by or in the right of the corporation by reason of
the fact that such person is or was a director, officer, employee or agent of another corporation or enterprise. The indemnity may include expenses (including attorneys&#146; fees) actually and reasonably incurred by such person in connection with
the defense or settlement of such action or suit, provided such person acted in good faith and in a manner he reasonably believed to be in or not opposed to the corporation&#146;s best interests, provided that no indemnification is permitted without
judicial approval if the officer, director, employee or agent is adjudged to be liable to the corporation. Where an officer or director is successful on the merits or otherwise in the defense of any action referred to above, the corporation must
indemnify him against the expenses which such officer or director has actually and reasonably incurred. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Section&nbsp;145 further
authorizes a corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation or is or was serving at the request of the corporation as a director, officer, employee or
agent of another corporation or enterprise, against any liability asserted against him and incurred by him in any such capacity, or arising out of his status as such, whether or not the corporation would otherwise have the power to indemnify him
under Section&nbsp;145. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registrant&#146;s certificate of incorporation provides that the Registrant will indemnify its directors and
officers to the fullest extent authorized by the DGCL and must also pay expenses incurred in defending any such proceeding in advance of its final disposition upon delivery of an undertaking, by or on behalf of an indemnified person, to repay all
amounts so advanced if it should be determined ultimately that such person is not entitled to be indemnified under this section or otherwise. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registrant is party to indemnification agreements with each of the Registrant&#146;s executive officers and directors. The indemnification
agreements provide the executive officers and directors with contractual rights to indemnification, expense advancement and reimbursement, to the fullest extent permitted under the DGCL. </P>
</DIV></Center>


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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The indemnification rights set forth above shall not be exclusive of any other right which
an indemnified person may have or hereafter acquire under any statute, provision of the Registrant&#146;s certificate of incorporation or bylaws, agreement, vote of stockholders or disinterested directors or otherwise. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Registrant maintains standard policies of insurance that provide coverage (1)&nbsp;to its directors and officers against loss arising from
claims made by reason of breach of duty or other wrongful act and (2)&nbsp;to the Registrant with respect to indemnification payments that it may make to such directors and officers. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;7. Exemption from Registration Claimed. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Not applicable. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;8. Exhibits.
</B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="92%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000">Number</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Description</P></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523226568/d456637dex31.htm">Form of Amended and Restated Certificate of Incorporation of WK Kellogg Co (incorporated by reference to Exhibit 3.1 to Amendment No.<U></U>&nbsp;3
 to the Registrant&#146;s Registration Statement on Form 10 filed with the Commission on August<U></U>&nbsp;31, 2023)</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1959348/000119312523192363/d456637dex32.htm">Form of Amended and Restated Bylaws of WK Kellogg Co (incorporated by reference to Exhibit 3.2 to the Registrant&#146;s Registration Statement
 on Form 10 filed with the Commission on July<U></U>&nbsp;24, 2023)</A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.3*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex43.htm">WK Kellogg Co Savings and Investment Plan </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.4*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex44.htm">Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016) </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.5*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex45.htm">Amendment Number 1 to the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.6*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex46.htm">Amendment Number 2 to the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.7*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex47.htm">Amendment Number 3 to the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;4.8*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex48.htm">Spin-Off Amendment to the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8199;5.1*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex51.htm">Opinion of Kirkland&nbsp;&amp; Ellis LLP, special counsel to the Registrant </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;23.1*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex231.htm">Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;23.2*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex232.htm">Consent of BDO USA, P.C., independent registered public accounting firm </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;23.3*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dex51.htm">Consent of Kirkland&nbsp;&amp; Ellis LLP (included in Exhibit 5.1) </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;24.1*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097ds8.htm#sig">Powers of attorney (included on the signature pages to this Registration Statement) </A></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>&#8199;&#8201;107*</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="d562097dexfilingfees.htm">Filing Fee Table </A></TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="2%" VALIGN="top" ALIGN="left">*</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Filed herewith </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Registrant undertakes that it will submit or has submitted the plans and any amendments thereto to the Internal Revenue Service (the &#147;IRS&#148;) in a
timely manner and has made or will make all changes required by the IRS in order to qualify the plan under Section 401 of the Internal Revenue Code. </P>
</DIV></Center>


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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Item&#8201;9. Undertakings. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The undersigned Registrant hereby undertakes: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">(a)&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
</P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(i)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">to include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(ii)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">to reflect in the prospectus any facts or events arising after the effective date of this 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 Filing Fee Table filed as Exhibit 107 to
the effective Registration Statement; and </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="13%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(iii)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">to include any material information with respect to the plan of distribution not previously disclosed in this
Registration Statement or any material change to such information in this Registration Statement; </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><I>provided, however,
that,</I><I></I>&nbsp;paragraphs (a)(1)(i) and (a)(1)(ii) above 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
Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in this Registration Statement; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be
deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) To remove from registration by means of a post-effective amendment any of the securities being registered hereby which
remain unsold at the termination of the offering. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to
Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in 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 bona fide offering thereof. </P></TD></TR></TABLE>
</DIV></Center>


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


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

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(c)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
</P></TD></TR></TABLE>
</DIV></Center>


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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><A NAME="sig"></A>SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form <FONT STYLE="white-space:nowrap">S-8</FONT> and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Battle Creek, State of
Michigan, on this 29th day of September, 2023. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

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

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


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>WK KELLOGG CO</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Gary Pilnick</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Gary Pilnick</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">President</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>POWERS OF ATTORNEY AND SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We, the undersigned officers and directors of WK Kellogg Co, hereby severally constitute and appoint Gary Pilnick and Norma Barnes-Euresti,
and each of them singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for us and in our names in the capacities indicated below, the Registration Statement on Form
<FONT STYLE="white-space:nowrap">S-8</FONT> filed herewith and any and all subsequent amendments to said Registration Statement, and generally to do all such things in our names and on our behalf in our capacities as officers and directors to enable
WK Kellogg Co to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any
of them, to said Registration Statement and any and all amendments thereto. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following persons in the capacities indicated on September&nbsp;29, 2023. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="38%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="59%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Signature</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Title</B></P></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Gary Pilnick</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Gary Pilnick</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">President and Director</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Principal Executive Officer)</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ David McKinstray</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">David McKinstray</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chief Financial Officer</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Principal Financial Officer)</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Lisa Walter</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Lisa Walter</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chief Accounting Officer</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Principal Accounting Officer)</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Norma Barnes-Euresti</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Norma Barnes-Euresti</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Director</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Gordon Paulson</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Gordon Paulson</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Director</P></TD></TR>
</TABLE>
</DIV></Center>


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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons
who administer the employee benefit plan) have duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Battle Creek, State of Michigan, on this 29th day of September, 2023.
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

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

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


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>WK KELLOGG CO SAVINGS AND INVESTMENT PLAN</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Joel Vanderkooi</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Joel Vanderkooi</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Vice President and Treasurer</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Kellogg Company</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

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

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


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>KELLOGG COMPANY BAKERY, CONFECTIONERY, TOBACCO WORKERS AND GRAIN MILLERS SAVINGS AND INVESTMENT PLAN</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Joel Vanderkooi</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Joel Vanderkooi</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Vice President and Treasurer</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Kellogg Company</TD></TR>
</TABLE></DIV>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>2
<FILENAME>d562097dex43.htm
<DESCRIPTION>EX-4.3
<TEXT>
<HTML><HEAD>
<TITLE>EX-4.3</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 4.3 </B></P> <P STYLE="font-size:120pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="font-size:120pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>WK KELLOGG CO </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SAVINGS AND INVESTMENT PLAN </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Initially Effective August&nbsp;4, 2023) </P>
</DIV></Center>


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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>TABLE OF CONTENTS </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="13%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="83%"></TD>

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


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 1 Introduction</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>1</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Purpose</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Sponsor</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Effect of Plan on Prior Employees</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Mergers, Dispositions and New Employee Groups</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Interpretation and Construction</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 2 Definitions</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>2</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Account Balance</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Active Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Administrative Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.7</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Base Pay</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.8</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.9</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.10</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Beneficiary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.11</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Code</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.12</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Collective Bargaining Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.13</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.14</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Stock</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.15</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Stock Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.16</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.17</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Compensation Reduction Election</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.18</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Deemed Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.19</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Disability</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.20</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Discretionary/Money Purchase Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.21</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Dividends &#150; Retirement Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.22</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Effective Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.23</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.24</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.25</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Retirement Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.26</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.27</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.28</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employment Commencement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.29</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ERISA</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.30</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Finance Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.31</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Five-Year Break in Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.32</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Forfeiture</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.33</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Highly Compensated Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.34</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Hour of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.35</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Inactive Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.36</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Kellanova Stock</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.37</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Leave of Absence</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">

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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">i</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">2023 WKKC S&amp;I Plan</TD></TR></TABLE>

</DIV></Center>


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


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

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


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<TD WIDTH="13%"></TD>

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<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.38</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limitation Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.39</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Long-Term, Part-Time Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.40</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Matching Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.41</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Matching Contribution Account or <FONT STYLE="white-space:nowrap">Pre-2002</FONT> Matching Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.42</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.43</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Company Stock Match Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.44</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.45</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.46</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Retirement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.47</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.48</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participating Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.49</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.50</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Administrator</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.51</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.52</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Domestic Relations Order</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.53</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.54</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Nonelective Employer Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.55</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Reemployment Commencement Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">13</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.56</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Related Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.57</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Related Defined Contribution Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.58</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Beginning Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.59</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retirement Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.60</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retirement Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.61</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Roth Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.62</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Roth Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.63</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.64</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.65</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Safe Harbor Company Stock Match Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.66</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Safe Harbor Matching Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.67</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Safe Harbor Matching Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.68</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Section&nbsp;415 Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.69</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Severance from Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">17</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.70</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Employer Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.71</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Employer Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.72</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Spouse</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.73</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Termination of Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.74</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transaction Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.75</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transfer Discretionary Employer Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.76</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.77</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.78</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.79</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trustee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.80</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Valuation Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.81</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Years of Credited Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.82</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Years of Vested Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">19</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">ii</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">2023 WKKC S&amp;I Plan</TD></TR></TABLE>

</DIV></Center>


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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 3 Eligibility and Participation</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>20</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligibility &#150; General Rule</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">20</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligibility for Retirement Contributions.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">20</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participation Upon <FONT STYLE="white-space:nowrap">Re-employment</FONT></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">22</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transfer to Ineligible Job Classification</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">23</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transfer to Eligible Job Classification from Related Defined Contribution Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">23</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 4 Contributions</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>24</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">24</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Safe Harbor Matching Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">26</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retirement Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">27</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">27</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Employer Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">28</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Time for Payment of Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">28</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.7</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>No Reversion of Employer Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">28</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.8</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Contributions for Reemployed Veterans</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.9</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">In-Plan</FONT> Roth Rollovers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 5 Limitations on Contributions</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>30</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limits on Elective Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Nondiscrimination Test for <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Nondiscrimination Test for Matching and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">33</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Maximum Annual Additions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">35</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 6 Participant Accounts</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>37</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;6.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Individual Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;6.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant Investment Elections</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">38</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;6.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Adjustments to Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">38</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 7 Company Stock Accounts</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>39</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee Stock Ownership Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Definitions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Election to Receive Dividends on Company Stock Fund.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ESOP Requirements</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">41</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Additional Rules for Company Stock Accounts.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">41</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 8 Vesting</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>42</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Vested Percentage</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">42</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Forfeitures of Nonvested Amounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">43</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restoration of Forfeitures Upon Reemployment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">43</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Vested Service After Reemployment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">44</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Accounting After Reemployment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">44</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Amendments to Vesting Schedule</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">45</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">iii</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">2023 WKKC S&amp;I Plan</TD></TR></TABLE>

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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 9 Benefits</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>45</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Payment After Termination of Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">45</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Time of Payment After Termination of Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">45</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Forms of Payment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">46</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distribution on Account of Death</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">47</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Designation of Beneficiary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">48</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Consent to Benefit Payments</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">50</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.7</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Direct Rollovers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">50</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.8</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Minimum Distributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">50</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.9</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Missing Participants and Forfeitures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">52</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.10</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distribution Rules for Discretionary/Money Purchase Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">52</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.11</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Additional Distribution Provisions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">53</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 10 <FONT STYLE="white-space:nowrap">In-Service</FONT> Distributions</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>54</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawals After Age 59 1/2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">54</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal From Rollover Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">55</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distribution on Account of Disability</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">55</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal from <FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">55</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal from <FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">56</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Hardship Withdrawals</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">57</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.7</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal of <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">59</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.8</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal During Qualified Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">59</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 11 Loans</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>60</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Loans to Participants</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">60</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Available Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">60</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Loan Amount and Limitations</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">61</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 12 Administration</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>62</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Chairman of the Board</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">62</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Administrative and Finance Committees</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">62</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Responsibilities of Administrative Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">63</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Responsibilities of Finance Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">64</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Indemnification</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">64</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Domestic Relations Orders</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">65</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.7</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Allocations and Delegations of Responsibility</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">65</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 13 Claims Procedure</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>66</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application for Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">66</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Claims Procedure</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">66</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Appeal Procedure</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">66</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Legal Actions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">68</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 14 Amendment and Termination of the Plan</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>68</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;14.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Termination</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">68</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;14.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Amendment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">69</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
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<TD WIDTH="31%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">iv</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">2023 WKKC S&amp;I Plan</TD></TR></TABLE>

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


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<TD WIDTH="13%"></TD>

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<TD></TD>
<TD></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 15 Funding</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>69</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Requirement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">69</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Prohibition on Diversion</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">69</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 16 <FONT STYLE="white-space:nowrap">Top-Heavy</FONT> Plan</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>70</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;16.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Top-Heavy</FONT> Status</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">70</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;16.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Definitions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">70</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;16.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Minimum Allocation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">71</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;16.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Long-Term, Part-Time Employees</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">72</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>Article 17 Miscellaneous Provisions</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>72</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.1</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limitation of Rights</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">72</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.2</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>No Right to Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">72</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.3</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Prohibition on Assignment and Alienation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">73</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.4</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Dispute Resolution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">73</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.5</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Severability of Provisions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">74</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.6</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Governing Law</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">74</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.7</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investments in Company Stock</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">75</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;17.8</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Notices</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">75</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>APPENDIX A</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>1</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD>
<TD HEIGHT="16" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>APPENDIX B</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>1</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-1.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Employee.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-2.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Highly Compensated Employee.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-3.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-4.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-5.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Restrictions on Employer Matching Contributions.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-6.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Dollar Limitations on <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-7.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Non-Discrimination</FONT> Limitations.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-8.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Compensation.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-9.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-10.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limitations on Contributions.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-11.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Direct Rollovers.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-12.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Loans to Participants.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-13.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Administrative Committee.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-14.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Finance Committee.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-15.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Law Governing.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-16.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">B-17.</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">In-Plan</FONT> Roth Conversions and Rollovers.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
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<TD VALIGN="top" COLSPAN="3"><B>APPENDIX C</B></TD>
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<TD VALIGN="bottom"><B>&nbsp;</B></TD>
<TD VALIGN="bottom" ALIGN="right"><B>1</B></TD>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>WK KELLOGG CO </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SAVINGS AND INVESTMENT PLAN </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Effective August&nbsp;4, 2023) </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">PREAMBLE </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Kellogg Company</B>,
a Delaware corporation, has announced the <FONT STYLE="white-space:nowrap">spin-off</FONT> of its North American cereal business to <B>WK Kellogg Co</B>, a subsidiary of Kellogg Company. The <FONT STYLE="white-space:nowrap">spin-off</FONT> is
expected to be complete in the fourth quarter of 2023. The date on which the <FONT STYLE="white-space:nowrap">spin-off</FONT> occurs is the &#147;Transaction Date.&#148; Effective as of the Transaction Date Kellogg Company will become Kellanova.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Kellogg Company </B>sponsors and maintains the <B>Kellanova Savings and Investment Plan </B>(the &#147;<I>Kellanova Plan,</I>&#148;
f/k/a Kellogg Company Savings and Investment Plan) for the benefit of its employees. Effective August&nbsp;4, 2023, the portion of the Kellanova Plan attributable to employees of WK Kellogg Co (the &#147;<I>Company</I>&#148;) and the other
Participating Employers is being spun off and merged into the WK Kellogg Co Savings and Investment Plan (the &#147;<I>Plan</I>&#148;) for the benefit of the Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company has also established the WK Kellogg Co Master Savings and Investment Trust, dated August&nbsp;4, 2023 (the &#147;<I>Master
Trust</I>&#148;). The Master Trust document is incorporated in this plan document by reference. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 1 Introduction </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.1 <U>Purpose</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The
primary purpose of the Plan is to provide retirement benefits for Participants. The Plan and Trust are intended to satisfy the requirements for <FONT STYLE="white-space:nowrap">tax-qualification</FONT> as a defined contribution plan under Code
&#167;401, including the requirements for a qualified cash or deferred arrangement under Code &#167;401(k). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan also contains an
employee stock ownership plan (&#147;<I>ESOP</I>&#148;) component pursuant to Code &#167;4975(e)(7) which is intended to be a stock bonus plan. The ESOP is intended to invest primarily in employer securities, within the meaning of Code &#167;409(1),
and the ESOP and profit sharing plan portions of this Plan are intended to constitute a single plan under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.414(1)-1(b)(1).</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.2 <U>Plan Sponsor</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Prior to the Transaction Date, Kellogg Company is the Plan Sponsor. On and after the Transaction Date the Company is the Plan sponsor.
Sponsorship of the Plan shall not be transferred from the Company to an unrelated taxpayer unless the transfer is in connection with a transfer of business assets or operations from the Company to the unrelated taxpayer. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.3 <U>Effect of Plan on Prior Employees</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A participant in the Kellanova Plan who had a Termination of Employment before the Effective Date shall have rights and benefits determined
under the Kellanova Plan provisions in effect on the date of their Termination of Employment. A Participant who has a Termination of Employment before the effective date of any specific provision having a special effective date shall have rights and
benefits determined under the Plan provisions in effect on the date of their Termination of Employment, except as specifically stated in the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.4 <U>Mergers, Dispositions and New Employee Groups</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Other qualified plans may be merged into the Plan from time to time. Appendix C sets forth the history of those mergers as well dispositions
and the participation dates of newly acquired Employees. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.5 <U>Interpretation and Construction</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Plural nouns and pronouns are used throughout the Plan for purposes of simplicity and include the singular. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) &#147;<I>May</I>&#148; is permissive, &#147;<I>will</I>&#148; is directive, &#147;<I>may not</I>&#148; and &#147;<I>will not</I>&#148; are
restrictive, and &#147;<I>include</I>&#148; and &#147;<I>including</I>&#148; are not exclusive unless accompanied by &#147;<I>only</I>&#148; or similar limitation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Unless otherwise specified, references to articles, sections, subsections, paragraphs, and subparagraphs are references to this Plan
document. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) Unless otherwise specified, references to federal laws, such as ERISA, mean the laws as amended and in effect from time to
time, and the corresponding provisions of successor laws. The year (if any) included in the title of the law is not intended to specify otherwise. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) The captions are included merely for reference and are not intended to limit or extend the meaning of the related provisions. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 2 Definitions </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The following terms whenever used in the following capitalized form shall have the meaning set forth below, unless the context clearly
indicates otherwise: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.1 <U>Account Balance</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Account Balance</I>&#148; means the sum of the amount credited to each of the Participant&#146;s Accounts as of each Valuation Date.
</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.2 <U>Accounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Accounts</I>&#148; means all Accounts maintained for a Participant to record the contributions made by or for the Participant as set
forth in Section&nbsp;6.1. A Participant&#146;s Accounts shall be adjusted as provided in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.3 <U>Active Participant</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Active Participant</I>&#148; generally means a Participant who is an Eligible Employee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.4 <U>Administrative Committee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Administrative Committee</I>&#148; has the meaning set forth in Section&nbsp;12.2(a). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.5 <U><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution</I>&#148; means a contribution made under Section&nbsp;4.1 pursuant to
a Participant&#146;s Compensation Reduction Election that is designated as an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.6 <U><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</I>&#148; means the Account maintained for a Participant to
record the Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions, adjusted as provided in Section&nbsp;6.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account may be divided into an &#147;<I><FONT
STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution</I>&#148; sub-account and an &#147;<I><FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution</I>&#148; <FONT
STYLE="white-space:nowrap">sub-account.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.7 <U>Base Pay</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Base Pay</I>&#148; means a Participant&#146;s base salary or rate of pay as shown on the Employer&#146;s payroll records, including
commissions, vacation and holiday pay and any other amount paid as a replacement for regular hours worked, but excluding all other forms of compensation such as overtime, shift differential, bonuses or any other compensation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s Base Pay for a Plan Year shall not exceed $330,000 or such other amount as may be permitted under Code &#167;401(a)(17)
for the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.8 <U><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution</I>&#148; means a contribution made under Section&nbsp;4.1 pursuant
to a Participant&#146;s Compensation Reduction Election that is designated as a <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution. A Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions may include <FONT
STYLE="white-space:nowrap">Catch-Up</FONT> Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.9 <U><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution
Account</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account</I>&#148; means the Account maintained
for a Participant to record the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, adjusted as provided in Section&nbsp;6.3. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account
may be divided into a &#147;<I><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Post-2015 Contribution</I>&#148; <FONT STYLE="white-space:nowrap">sub-account</FONT> and a &#147;<I><FONT STYLE="white-space:nowrap">Before-Tax</FONT> <FONT
STYLE="white-space:nowrap">Pre-2016</FONT> Contribution</I>&#148; <FONT STYLE="white-space:nowrap">sub-account.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.10
<U>Beneficiary</U><U> </U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Beneficiary&#148; </I>means the person or persons, trust or entity (including a charitable
organization) designated under Section&nbsp;9.5 to receive a benefit under the Plan because of the Participant&#146;s death. But for purposes of compliance with Code &#167; 401(a)(9), see the definition in Section&nbsp;9.8. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.11 <U>Code</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Code</I>&#148; means the Internal Revenue Code of 1986, as amended, and regulations issued thereunder. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.12 <U>Collective Bargaining Agreement</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Collective Bargaining Agreement</I>&#148; means a collective bargaining agreement between the Employer and employee representatives,
provided retirement benefits were the subject of good faith bargaining. For this purpose, the term &#147;employee representatives&#148; does not include any organization more than half of whose members are Employees who are owners, officers or
executives of the Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.13 <U>Company</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Company</I>&#148; means the WK Kellogg Co or any successor corporation by merger, consolidation, purchase or otherwise, which elects
to adopt the Plan and the Trust. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.14 <U>Company Stock</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Company Stock</I>&#148; means common stock of WK Kellogg Co, which is readily tradable on an established securities market. Where the
context requires, for periods prior to the Company&#146;s initial public offering, &#147;<I>Company Stock</I>&#148; means common stock of Kellogg Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.15 <U>Company Stock Accounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Company Stock Accounts&#148; </I>means the Accounts maintained for a Participant to record amounts the Participant elected to invest
in Company Stock or in a unitized Company Stock fund, adjusted as provided in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.16 <U>Compensation</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Compensation</I>&#148; means, except as provided in subsection (b)&nbsp;below, the wages, as defined in Code &#167;3401(a) for
purposes of federal income tax withholding, and all other amounts for which the Employer is required to provide the Participant with a written statement under Code &#167;&#167;6041(d), 6051(a)(3), and 6052, paid during the Plan Year to the
Participant by the Employer for personal services rendered to the Employer by the Participant, without regard to any rules under Code &#167;3401(a) which limit the compensation included in wages based on the
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nature or location of the employment or the services rendered and includes pay in lieu of vacation, bonuses, and differential wage payments, if any, under Code &#167;414(u)(12) made for Qualified
Military Service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Other Amounts Included</U></B><B>. </B>The wages or earned income will be increased by: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The amount of any elective contributions made for the Participant during the Compensation period to a plan maintained
pursuant to Code &#167;125, 132(f)(4), 401(k), 403(b), 408(k)(6), or 457; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any other amount that is excluded from the
gross income of the Participant during the Plan Year under Code &#167;402(e)(3) or 402(h)(1)(B); and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Any deemed
section 125 pay or other amount deemed paid for mandatory coverage under a group health plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Amounts Excluded</U></B><B>.
</B>The wages or earned income will be decreased by: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Any amount paid before the Employee becomes a Participant for the
contribution type at issue. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any amount in excess of $200,000, as adjusted pursuant to Code &#167;401(a)(17)(B). For
2023, the adjusted amount is $330,000. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Any amount paid during a period of Disability. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Any amount paid as a retention or stay bonus, signing bonus (at the start of employment), travel incentive bonus, referral
bonus, waiver bonus or ratification bonus. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Any amount paid under the WK Kellogg Co Annual Incentive Plan (or any
replacement or substitute plan) after the Participant&#146;s Termination of Employment. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Severance pay. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) Any amount paid in lieu of sick pay. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(8) Reimbursements or other expenses allowances, taxable fringe benefits (cash or
<FONT STYLE="white-space:nowrap">non-cash),</FONT> prizes and awards, moving expenses, and welfare benefits. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(9) Income
recognized on the issuance of stock options. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(10) Deferred compensation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.17 <U>Compensation Reduction Election</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Compensation Reduction Election&#148; </I>means an election made in the proper form, completed in the manner prescribed by the
Administrative Committee (through paper, electronic or other means) which has been completed by and submitted by the Participant to the Administrative Committee as provided in Section&nbsp;4.1 and which designates a contribution as either a <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contribution, a Roth Contribution or an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.18 <U>Deemed Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Deemed Employee</I>&#148; means an individual (other than an Employee or <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service
Provider) who is deemed to be an employee of the Employer under Code &#167;414(b), (c), (m) or (o). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.19 <U>Disability</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Disability</I>&#148; means a Participant has been determined to be eligible for disability benefits under the Employer&#146;s
long-term disability plan that covers the Participant. If the Participant is not covered by a long-term disability plan of the Employer, then he or she will be deemed to be suffering from a Disability only if he or she has been determined to be
eligible for disability insurance benefits from the Social Security Administration. For purposes of Section&nbsp;10.3 of the Plan, Disability with respect to a Participant employed by Insurgent Brands LLC means the Participant is unable 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 12 months. The
permanence and degree of such impairment shall be supported by medical evidence. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.20 <U>Discretionary/Money Purchase Account</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Discretionary/Money Purchase Account</I>&#148; means the Account maintained to record certain contributions that may have
been made under the Kellanova Plan with respect to a Participant who was a union employee covered under that plan or who had frozen benefits under a money purchase pension plan that had been merged into that plan prior to the Effective Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.21 <U>Dividends </U><U>&#150; </U><U>Retirement Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Dividends &#150; Retirement Contribution Account</I>&#148; means the Account maintained for a Participant to record the Company Stock
dividends credited to a Participant&#146;s Retirement Contribution Account, if any, as a result of investment in Company Stock, adjusted as provided in Section&nbsp;6.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.22 <U>Effective Date</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Effective Date</I>&#148; means, generally, August&nbsp;4, 2023, the effective date the Plan was created. The term &#147;Effective
Date&#148; may also be used to describe the date the Company permits a Related Employer or a specified group of Employees to participate in the Plan as reflected in Appendix C of the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.23 <U>Elective Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Elective Contributions&#148; </I>means, with respect to a Participant, the Participant&#146;s
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions and Roth Contributions. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.24 <U>Eligible Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Eligible Employee</I>&#148; means an individual described in Section&nbsp;3.1(a). However, for purpose of Retirement Contributions,
&#147;<I>Eligible Employee</I>&#148; means an individual described in Section&nbsp;3.2(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.25 <U>Eligible Retirement Plan</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Eligible Retirement Plan&#148; </I>means one of the following, to the extent it will accept an Eligible Rollover Distribution: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) An individual retirement account described in Code &#167;408(a); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) An individual retirement annuity described in Code &#167;408(b); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) A Roth IRA described in Code &#167;408A(b); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) A qualified plan described in Code &#167;401(a); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) A qualified annuity plan described in Code &#167;403(a); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) A qualified annuity plan described in Code &#167;403(b); or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) An eligible plan under Code &#167;457(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.26 <U>Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Employee</I>&#148; means: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) A person who is classified by the Employer, on the payroll records of the Employer, as an employee of the Employer (including an individual
who is on a Leave of Absence), but does <B><U>not</U></B> include: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Any person who is not an employee of the Employer
on the basis of common law principles for identifying employer-employee relationships, even if that person is erroneously classified as an employee by the Employer; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any person who is classified as an independent contractor or other <FONT STYLE="white-space:nowrap">non-employee</FONT> by
the Employer for this purpose, even if that person is classified or reclassified as an employee by the Employer for any other purpose or is classified or reclassified as an employee by any court or administrative agency for any purpose. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Providers make up 20% or less of the Employer&#146;s nonhighly compensated
work force, as defined in Code &#167;414(n)(5)(c)(ii), then &#147;<I>Employee</I>&#148; also means a <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider, unless the <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service
Provider is covered by a money purchase pension plan providing: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) A nonintegrated employer contribution equal to at
least 10% of the <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider&#146;s Section&nbsp;415 Compensation; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Immediate participation; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Full and immediate vesting. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.27 <U>Employer</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Employer</I>&#148; means the Company and any Related Employer with Employees that are eligible to participate in the Plan. For the
purposes of applying certain <FONT STYLE="white-space:nowrap">tax-qualification</FONT> requirements, such as nondiscrimination under Code &#167;401(a)(4) and coverage under Code &#167;410(b), &#147;Employer&#148; includes Related Employers. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.28 <U>Employment Commencement Date</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Employment Commencement Date</I>&#148; means the date on which an Employee performs his first Hour of Service for the Employer or a
Related Employer while on the Employer&#146;s or a Related Employer&#146;s payroll. For purposes of this Section&nbsp;2.28, the Employer or a Related Employer shall also include a predecessor employer of either, to the extent required by law. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.29 <U>ERISA</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>ERISA</I>&#148; means the Employee Retirement Income Security Act of 1974, as amended, and any regulations issued thereunder. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.30 <U>Finance Committee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Finance Committee</I>&#148; has the meaning set forth in Section&nbsp;12.2(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.31 <U>Five-Year Break in Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Five-Year Break in Service</I>&#148; means a period beginning on the date of the Participant&#146;s Severance from Service and ending
on the fifth anniversary thereof, if the Participant is not reemployed by the Company or a Related Employer during such period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Solely
for purposes of determining the Severance from Service date of a Participant who is absent from service by reason of a maternity or paternity absence described in Code &#167;410(a)(5)(E)(i) or &#167;411(a)(6)(E)(i), the Severance from Service date
shall be deemed to be the second anniversary of the date the absence began. The period between the first and second anniversaries of the absence shall be neither a period of service nor a period of severance. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.32 <U>Forfeiture</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Forfeiture</I>&#148; means the portion of a Participant&#146;s Accounts which is forfeited as provided in Section&nbsp;8.2. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.33 <U>Highly Compensated Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Highly Compensated Employee</I>&#148; means a highly compensated employee as defined in Code &#167; 414(q). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Definition</U></B><B>. </B>An Employee is a Highly Compensated Employee for a Plan
Year if the Employee satisfied the following criteria: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Employee was a &#147;Five-Percent Owner&#148; at any time
during the Plan Year or the preceding Plan Year; or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Employee received more than $100,000 in Section&nbsp;415
Compensation from the Employer during the preceding Plan Year and was within the top 20% of Employees by pay during the preceding Plan Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Operational Rules</U></B><B>. </B>For purposes of determining whether an Employee satisfies the criteria in subsection (a), the
following rules apply: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>Former Employee</U></B><B>. </B>A former Employee will always be a Highly Compensated
Employee if the Employee was a Highly Compensated Employee at the time of the Employee&#146;s Termination of Employment, or any time after attaining age 55. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Employer.</U></B> For purposes of this section, the term &#147;Employer&#148; means the Company and any Related
Employer. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <B><U>Five-Percent Owner</U></B><B>. </B>The term &#147;Five-Percent Owner&#148; includes Employees who are
family members of a five-percent owner under the rules in Code &#167;318. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) <B><U><FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">Cost-of-Living</FONT></FONT> Adjustment</U></B><B>. </B>The $100,000 limit shall be increased for any <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> adjustment provided under
Code &#167;415(d), as it applies to Highly Compensated Employees under Code &#167;414(q). The limit for 2023 is $150,000. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) <B><U>Top 20%</U></B><B>. </B>The number of Employees who are in the top 20% by pay for purposes of subsection (a)(2) is
determined based upon the regulations issued under Code &#167; 414(q). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.34 <U>Hour of Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>General Rule</U></B><B>. </B>Except as provided in subsection (b)&nbsp;below, &#147;<I>Hour of Service</I>&#148; means each hour for
which an Employee is paid, or entitled to payment, for the performance of duties for the Employer or a Related Employer during the applicable computation period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Rule for Eligibility Computation Periods</U></B><B>. </B>For purposes of determining whether an Eligible Employee has completed an
Eligibility Computation Period under Section&nbsp;3.3, &#147;<I>Hour of Service</I>&#148; means: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Each hour for which
the Employee is paid or entitled to payment by the Employer or a Related Employer, directly or indirectly, for the performance of duties during the applicable computation period. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Each hour for which an Employee is directly or indirectly paid or
entitled to be paid by the Employer or a Related Employer but for which no services are performed, such as vacations, holidays, sick days, incapacity (including disability), layoff, jury duty, military duty, or any other paid Leaves of Absence. No
more than 501 Hours of Service shall be credited under this subsection (b)(2) to an Employee on account of a single continuous period during which the Employee performs no duties. However, an Employee shall not be credited with Hours of Service
under this subsection if: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The payment is made or due under a plan maintained only to comply with workers&#146;
compensation, unemployment compensation or disability insurance laws; or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The payment only reimburses an Employee for
his medical or medically-related expenses. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Each hour for which back pay has been either awarded or agreed to by the
Employer or a Related Employer, irrespective of mitigation of damages. These hours shall be credited in the computation period to which the agreement or award pertains. No more than 501 Hours of Service shall be credited for payments of back pay for
a period of time during which an Employee did not or would not have performed duties. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Any Hours of Service for which
an Employee is paid overtime shall be credited on the basis of actual hours worked and not the hours paid. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Each hour
to be credited for reasons other than performance of duties and the period to which hours are credited will be determined in accordance with the provisions of <FONT STYLE="white-space:nowrap">&#167;2530.200b-2</FONT> of the Department of Labor
Regulations </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Service with Related Employers</U></B><B>. </B>Hours of Service will be credited for employment with Related
Employers. Such Hours of Service will be credited without regard to eligibility to participate in the Plan. Hours of Service will also be credited for any individual considered an Employee for purposes of this Plan under Code &#167;414(n) or (o).
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.35 <U>Inactive Participant</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Inactive Participant</I>&#148; means a person who has an Account Balance under the Plan who is not an Eligible Employee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.36 <U>Kellanova Stock</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Kellanova Stock</I>&#148; means common stock of Kellanova, which is readily tradeable on an established securities market and which
has been allocated to a Participant&#146;s Account in connection with the initial public offering of Company Stock. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.37 <U>Leave of
Absence</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Leave of Absence</I>&#148; means any absence authorized by the Participating Employer that employs the Employee
under that Employer&#146;s standard personnel practices. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">An absence due to service in the Armed Forces of the United States shall be considered a
Leave of Absence provided that the Employee returns to employment with <FONT STYLE="white-space:nowrap">re-employment</FONT> rights provided by law. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.38 <U>Limitation Year</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Limitation Year</I>&#148; means a <FONT STYLE="white-space:nowrap">12-month</FONT> period ending on the last day of each December.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.39 <U>Long-Term, Part-Time Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Long-Term, Part-Time Employee&#148; </I>means a part-time employee who satisfies the Plan&#146;s minimum age requirements (if any),
who does not otherwise satisfy the Plan&#146;s other eligibility requirements and who: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Has worked at least five hundred
(500)&nbsp;Hours of Service in each of the immediately preceding three consecutive <FONT STYLE="white-space:nowrap">12-month</FONT> eligibility computation periods (but not counting Hours of Service for computation periods before January&nbsp;1,
2021); or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Has worked at least five hundred (500)&nbsp;Hours of Service in each of the immediately preceding two consecutive <FONT
STYLE="white-space:nowrap">12-month</FONT> eligibility computation periods (but not counting Hours of Service for computation periods before January&nbsp;1, 2023); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">provided, however, that a Long-Term, Part-Time Employee shall not include any employee (1)&nbsp;who is included in a unit of employees covered
by a Collective Bargaining Agreement, or (2)&nbsp;who is a nonresident alien and who receives no earned income (within the meaning of Code &#167;911(d)(2) from the employer which constitutes income from sources within the United States (within the
meaning of Code &#167; 861(a)(3)). For purposes of this Section&nbsp;2.39, the initial eligibility computation period shall mean the <FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period beginning on the individual&#146;s Employment
Commencement Date. After the initial eligibility computation period, the eligibility computation period is each Plan Year beginning after the individual&#146;s Employment Commencement Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.40 <U>Matching Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Matching Contribution</I>&#148; means a contribution made by the Employer under Section&nbsp;4.2. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.41 <U>Matching Contribution Account or <FONT STYLE="white-space:nowrap">Pre-2002</FONT> Matching Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Matching Contribution Account</I>&#148; or &#147;<I><FONT STYLE="white-space:nowrap">Pre-2002</FONT> Matching Contribution
Account</I>&#148; means the Account maintained for a Participant to record the Matching Contributions made for the Participant before January&nbsp;1, 2002, adjusted as provided in Section&nbsp;6.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.42 <U><FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider</I>&#148; means an individual (other than an Employee) who
performs services for the Employer or a Related Employer under the following circumstances: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The services are performed pursuant to an agreement between the Employer or a Related
Employer and any third party (other than the Employer or a Related Employer); </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The services are performed under the primary direction
or control of the Employer or a Related Employer; and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The individual has performed the services for the Employer or a Related
Employer on a substantially full-time basis for at least one year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.43 <U><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor
Company Stock Match Account</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I><FONT STYLE="white-space:nowrap">&#147;Non-Safe</FONT> Harbor Company Stock Match Account&#148;
</I>means the Account maintained for a Participant to record the Participant&#146;s <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions made in the form of Company Stock before January&nbsp;1, 2017, or which the
Participant has elected to invest in Company Stock pursuant to Section&nbsp;6.2, adjusted as provided in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.44 <U><FONT
STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Non-Safe</FONT>
Harbor Matching Contribution</I>&#148; means a Matching Contribution made by the Employer under Section&nbsp;4.2(b). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.45 <U><FONT
STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Account</I>&#148; means the Account maintained for a
Participant to record <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions made by the Employer under Section&nbsp;4.2(b), other than those invested in Company Stock, adjusted as provided in Section&nbsp;6.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Contribution Account may be divided into a &#147;<I><FONT
STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Post-2015</I>&#148; sub-account and a &#147;<I><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution
<FONT STYLE="white-space:nowrap">Pre-2016</FONT></I>&#148; <FONT STYLE="white-space:nowrap">sub-account.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.46 <U>Normal Retirement
Date</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Normal Retirement Date</I>&#148; means the date on which a Participant attains age 65. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the foregoing, with respect to amounts transferred to the Kellanova Plan before the Effective Date from (a): the Kellogg
Company Local <FONT STYLE="white-space:nowrap">184-L</FONT> 401(k) Plan for the Kansas City, Kansas Location; or(b) the Keebler R&amp;C Savings and Investment Plan, &#147;<I>Normal Retirement Date</I>&#148; means the date on which a Participant
attains age 59<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB>. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.47
<U>Participant</U><U> </U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Participant</I>&#148; means an Employee or former Employee who has met the requirements for
participation under Article 3 and whose Accounts, if any, have not been distributed or forfeited. In addition, an Employee or former Employee who has a Rollover Account before meeting the participation requirements of Article 3 shall be a
Participant solely with regard to the Rollover Account. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.48 <U>Participating Employer</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Participating Employer</I>&#148; means: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Company and any Related Employer listed in Appendix A; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Any other Related Employer that employs an Eligible Nonresident Employee (as defined in Section&nbsp;3.1(a)), but only in respect of such
Eligible Nonresident Employee. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.49 <U>Plan</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Plan</I>&#148; means the WK Kellogg Co Savings and Investment Plan as herein set forth, and as hereafter from time to time amended.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.50 <U>Plan Administrator</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Plan Administrator</I>&#148; means the Administrative Committee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.51 <U>Plan Year</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Plan Year</I>&#148; means the twelve-month period beginning on each January&nbsp;1 and ending on the next succeeding December 31.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.52 <U>Qualified Domestic Relations Order</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Qualified Domestic Relations Order</I>&#148; means a court order that is determined to be a qualified domestic relations order as
provided in ERISA &#167;206(d)(3) and Code &#167;414(p). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.53 <U>Qualified Military Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Qualified Military Service</I>&#148; means service in the armed forces and other uniformed services, as defined in Chapter 43 of
Title 38 of the United States Code, if the Employee is entitled to reemployment rights under that chapter with respect to such service. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.54 <U>Qualified Nonelective Employer Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Qualified Nonelective Employer Contribution Account</I>&#148; means the account maintained for a Participant to record the Qualified
Nonelective Employer Contributions made for the Participant, if any, for purposes of satisfying the nondiscrimination tests described in Sections 5.2 and 5.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.55 <U>Reemployment Commencement Date</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Reemployment Commencement Date</I>&#148; means the date on which an Employee performs their first Hour of Service for the Employer or
a Related Employer, while on the Employer&#146;s or a Related Employer&#146;s payroll, after a Severance from Service. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.56 <U>Related Employer</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Related Employer</I>&#148; means any corporation that is a member of a controlled group of corporations, as defined in Code
&#167;414(b), of which the Company is a member; any trade or business, whether or not incorporated, under common control, as defined in Code &#167;414(c), with the Company; each member of an affiliated service group, as defined in Code &#167;414(m),
of which the Company is a member; and any other entity required to be aggregated with the Company under Code &#167;414(o). However, for purposes of this definition, the standard of control for determining a related employer under Code &#167;414(b)
and 414(c) shall be deemed to be more than 50%,&middot;rather than at least 80%. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.57 <U>Related Defined Contribution Plan</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Related Defined Contribution Plan</I>&#148; means any defined contribution plan, other than the Plan, maintained by the Employer or a
Related Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.58 <U>Required Beginning Date</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>General Rule</U></B><B>. </B>Except as otherwise provided, a Participant&#146;s &#147;<I>Required Beginning Date</I>&#148; is the
April&nbsp;1 of the calendar year following the later of: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The calendar year in which the Participant attains age 72;
or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The calendar year in which the Participant&#146;s Termination of Employment occurs. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Special Rule for Five-Percent Owners</U></B>. If a Participant is a Five-Percent Owner during the Plan Year ending in the calendar
year in which the Participant attains age 72, the Participant&#146;s &#147;<I>Required Beginning Date</I>&#148; is April&nbsp;1 of the calendar year following the calendar year in which the Participant attains age 72. This rule applies even if the
Participant is actively employed by the Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Five-Percent Owner</I>&#148; means any person who owns (or is considered as
owning under Code &#167;318) more than 5% of the outstanding stock of the Employer or stock possessing more than 5% of the combined voting power of all stock of the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.59 <U>Retirement Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Retirement Contribution</I>&#148; means a contribution made on behalf of an eligible Participant in accordance with Section&nbsp;4.3.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.60 <U>Retirement Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Retirement Contribution Account</I>&#148; &#147;means the Account maintained for a Participant to record the Retirement Contributions
made for the Participant, adjusted as provided in Section&nbsp;6.3. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.61 <U>Roth Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Roth Contribution Account&#148; </I>means the Account maintained for the Participant to record the Participant&#146;s Roth
Contributions, adjusted as provided in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.62 <U>Roth Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Roth Contributions&#148; </I>means a Participant&#146;s Elective Contributions that are includible in the Participant&#146;s gross
income at the time deferred and which have been irrevocably designated as Roth Contributions by the Participant in their Compensation Reduction Agreement. A Participant&#146;s Roth Contributions will be separately accounted for, as will gains and
losses attributable to those Roth Contributions, in a Roth Contribution Account; provided, however, that no contributions (including forfeitures) other than Roth Contributions may be allocated to such Roth Contribution Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.63 <U>Rollover Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Rollover Account</I>&#148; means the Account maintained for a Participant to record the Participant&#146;s Rollover Contributions,
adjusted as provided in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.64 <U>Rollover Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Rollover Contribution</I>&#148; has the meaning provided in Section&nbsp;4.4. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.65 <U>Safe Harbor Company Stock Match Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Safe Harbor Company Stock Match Account&#148; </I>means the Account maintained for a Participant to record the Participant&#146;s
Safe Harbor Matching Contributions made in the form of Company Stock before January&nbsp;1, 2017, or which the Participant has elected to invest in Company Stock pursuant to Section&nbsp;6.2, adjusted as provided in Section&nbsp;6.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.66 <U>Safe Harbor Matching Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Safe Harbor Matching Contribution</I>&#148; means a Safe Harbor Matching Contribution made under Section&nbsp;4.2. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.67 <U>Safe Harbor Matching Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Safe Harbor Matching Contribution Account</I>&#148; means the Account maintained for a Participant to record the Participant&#146;s
Safe Harbor Matching Contributions under Section&nbsp;4.2, other than those invested in Company Stock, adjusted as provided in Section&nbsp;6.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.68 <U>Section</U><U></U><U>&nbsp;415 Compensation</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Section</I><I></I><I>&nbsp;415 Compensation</I>&#148; means wages, salaries, differential wage payments under Code &#167;3401(h), 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 or on account of a paid
Leave of Absence, to the extent that the amounts are includible in gross income. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Amounts Included</U></B><B>. </B>Section&nbsp;415 Compensation shall also include
the following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The amount of any elective contributions made for the Participant during the Plan Year to a plan
maintained pursuant to Code &#167;&#167;125, 132(f)(4), 401(k), 403(b), 408(k)(6), or 457; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any deemed section 125 pay
or other amount deemed paid for mandatory coverage under a group health plan; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Compensation paid by the later of 2<SUP
STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB> months after an Employee&#146;s Termination of Employment or the end of the Limitation Year that includes the date of the Employee&#146;s
Termination of Employment, if: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The payment is regular compensation for services during the Employee&#146;s regular
working hours, or compensation for services outside the Employee&#146;s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar payments, and, absent the Termination of Employment, the payments would
have been paid to the Employee while the Employee continued in employment with the Employer; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The payment is for unused
accrued bona fide sick, vacation, or other leave that the Employee would have been able to use if employment had continued; or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(C) The payment is 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. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Payments made to
a Participant by Employer during the Plan Year pursuant to an award by an arbitrator, administrative agency or court; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5)
Commissions paid salespersons; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Compensation for services on the basis of a percentage of profits; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) Commissions on insurance premiums; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(8) Tips, bonuses, fringe benefits, and reimbursements; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(9) Other expense allowances under a nonaccountable plan (as described in Treasury Regulation
<FONT STYLE="white-space:nowrap">&#167;1.62-2(c)).</FONT> </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Amounts Excluded</U></B><B>. </B>Section&nbsp;415 Compensation shall exclude the
following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Employer contributions (other than elective contributions described in Code &#167;&#167;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 &#167;408(k) or a simple retirement account described in Code &#167;408(p), and whether or not qualified) to the
extent such contributions are not includible in the Employee&#146;s gross income for the taxable year in which contributed, and any distributions (whether or not includible in gross income when distributed) from a plan of deferred compensation
(whether or not qualified), amounts received during the year by an Employee pursuant to a nonqualified unfunded deferred compensation plan to the extent includible in gross income; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Amounts realized from the exercise of a nonstatutory stock option (that is, an option other than a statutory stock option
as defined in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.421-1(b))</FONT> or when restricted stock (or property) held by the Employee either becomes freely transferable or is no longer subject to a substantial risk of forfeiture;
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Amounts realized from the sale, exchange or other disposition of stock acquired under a statutory stock option; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) 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 &#167;125); and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Other items of remuneration that are similar to any of the items listed in (1)&nbsp;through (4). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.69 <U>Severance from Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Severance from Service</I>&#148; means a Severance from Service with the Employer and all Related Employers. A Severance from Service
will be deemed to occur on the earliest of the following dates: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The date on which the Participant quit, was discharged or died; or
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The first anniversary of the first day of absence from employment (with or without pay) for any reason except an authorized Leave of
Absence granted by the Employer in writing or for Qualified Military Service; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The second anniversary of the first day of absence
from employment (with or without pay) by reason of pregnancy, childbirth, placement of a child in connection with an adoption, or child care immediately following birth or adoption. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If a Participant returns to work at any time within one year after the first day of an absence from employment (or two years in case of
absence by reason of pregnancy, childbirth, placement of a child in connection with an adoption, or child care immediately following birth or adoption), the absence will not result in a Severance from Service and the period of the absence will be
counted in determining the Participant&#146;s period of service. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.70 <U>Special Employer Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">&#147;<I>Special Employer Contribution</I>&#148; has the meaning set forth in Section&nbsp;4.5. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.71 <U>Special Employer Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Special Employer Contribution Account</I>&#148; means the Account maintained for a Participant to record the Special Employer
Contributions made for a Participant under Section&nbsp;4.5, as provided in Section&nbsp;6.3. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.72 <U>Spouse</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Spouse</I>&#148; means the person, if any, who is legally married to the Participant on the date the Participant designates a
Beneficiary or was legally married to the Participant on the date of the Participant&#146;s death, including a former Spouse to the extent provided in a Qualified Domestic Relations Order. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.73 <U>Termination of Employment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Termination of Employment</I>&#148; occurs when a person leaves the employ of the Company or a Related Employer or fails to return to
work at the termination of an authorized Leave of Absence. Transfers of employment from the Company or a Related Employer to employment by another Related Employer shall not constitute a Termination of Employment. A Participant receiving severance
payments shall be deemed to have a Termination of Employment upon the receipt of all severance payments. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.74 <U>Transaction Date</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Transaction Date</I>&#148; means the date on which Kellogg Company&#146;s <FONT STYLE="white-space:nowrap">spin-off</FONT>
of its North American cereal business to WK Kellogg Co is complete. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.75 <U>Transfer Discretionary Employer Contribution Account</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Transfer Discretionary Employer Contribution Account</I>&#148; means the Account maintained for a Participant to record a
Participant&#146;s discretionary employer contribution account under the Kellanova Pringles Savings&nbsp;&amp; Investment Plan that was transferred to the Kellanova Plan prior to the Transaction Date, adjusted as provided in Section&nbsp;6.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s Transfer Discretionary Employer Contribution Account may have a <I>&#147;Dividends &#150; Transfer Discretionary Employer
Contribution&#148; </I><FONT STYLE="white-space:nowrap">sub-account</FONT> to record the Company Stock dividends, if any, credited to the Participant&#146;s Transfer Discretionary Employer Contribution Account as a result of investment in Company
Stock. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.76 <U>Trust</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Trust</I>&#148; means the trust(s) established to hold the assets of the Plan, administered in accordance with the terms of the Trust
Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.77 <U>Trust Agreement</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Trust Agreement</I>&#148; means the agreement between the Company and the Trustee establishing the Master Trust and/or the Deed of
Constitution of Trust for the Plan between the Company and the Trustee establishing the Plan trust for participants located in Puerto Rico. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.78 <U>Trust Fund</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Trust Fund</I>&#148; means any property, real or personal, received by the applicable Trustee, plus all income and gains and less
losses, expenses and distributions chargeable thereto. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.79 <U>Trustee</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Trustee</I>&#148; means the corporation, bank, trust company, individual or individuals who accept appointment as Trustee to execute
the duties of the Trustee set forth in the applicable Trust Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.80 <U>Valuation Date</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Valuation Date</I>&#148; means each business day of the Plan Year on which the New York Stock Exchange, Trustee and Plan recordkeeper
are open for business. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.81 <U>Years of Credited Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Years of Credited Service</I>&#148; means, with respect to a Participant, that Participant&#146;s Years of Vested Service; provided,
however, that: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) With respect to a Participant who transfers employment from Kellogg Company or any of its related employers to the
Company or one of the Participating Employer on or after the Effective Date, and before the Transaction Date, any period of service that otherwise constitutes Years of Vested Service shall be included; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) With respect to a Participant who transfers employment from Kellogg Company or Kellanova or any of its related employers to the Company or
one of the Participating Employers after the Transaction Date, any period of service attributable to Kellogg Company, Kellanova or its related employers prior to such transfer shall be disregarded. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.82 <U>Years of Vested Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Years of Vested Service</I>&#148; means, with respect to a Participant, the period beginning on the date the Participant first
performs an Hour of Service and ending on the date the Participant has a Severance from Service. For purposes of the preceding sentence, Years of Vested Service shall also include a Participant&#146;s &#147;Years of Vested Service,&#148; if any,
under the Kellanova Plan for periods of service during which the Company was a member of the controlled group that included Kellanova. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 3 Eligibility and Participation </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.1 <U>Eligibility </U><U>&#150; </U><U>General Rule</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This Section describes those Employees who are eligible for Elective Contributions, Matching Contributions and Special Employer Contributions.
Section&nbsp;3.2 describes those Employees who are eligible for Retirement Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Eligible Employees</U></B><B>.
</B>Except as provided in subsection (b)&nbsp;below, each Employee who is employed by a Participating Employer is eligible to participate in the Plan (an &#147;<I>Eligible Employee</I>&#148;) for purposes Elective Contributions, Matching
Contributions and Special Employer Contributions upon satisfying the applicable participation requirements in Section&nbsp;3.3. Eligible Employees may include, without limitation: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Individuals employed as interns or working in a cooperative program through an educational institution; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any Highly Compensated Employee (as determined without regard to the nonresident alien exclusion provided in the applicable
Treasury Regulations under Code &#167;414(q)) employed by a Related Employer that is not listed in Appendix A who is designated as an Eligible Employee by the Administrative Committee (an &#147;<I>Eligible Nonresident Employee</I>&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Excluded Individuals</U></B><B>. </B>Notwithstanding anything else in this Section&nbsp;3.1, an Eligible Employee shall not include:
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Providers; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Deemed Employees; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Individuals classified as part-time merchandisers, stock shelvers, or part-time perimeter display specialists; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Individuals covered by a Collective Bargaining Agreement; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Any individual covered under a United Kingdom pension scheme; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) With respect to Matching Contributions and Special Contributions, Long-Term, Part-Time Employees. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.2 <U>Eligibility for Retirement Contributions.</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <U><B>Eligible Employee</B></U><B>.</B> Except as provided in subsection (b)&nbsp;below, each Employee who is eligible to participate in
the Plan for purposes Elective Contributions and Matching Contributions under Section&nbsp;3.1 is also eligible for Retirement Contributions (an &#147;<I>Eligible Employee</I>&#148;). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Excluded Individuals</U></B> Notwithstanding anything else in this Section or
Section&nbsp;3.1, for purposes of Retirement Contributions an Eligible Employee shall not include: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Any individual who
is currently accruing a benefit under any defined benefit pension plan maintained by the Company or a Related Employer; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Individuals covered by a Collective Bargaining Agreement (unless the agreement provides for participation in the Plan with
respect to Retirement Contributions); </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Interns and individuals working in a cooperative program through an educational
institution; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Long-Term, Part-Time Employees. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.3 <U>Participation</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Each Eligible Employee shall become a Participant in the Plan for the following purposes on the entry dates described below: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>General Rule</U></B><B>. </B>The date on which the Employee completes an Hour of Service and has submitted a
Compensation Reduction Election under Article 4. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Special Rule for Part-Time and Temporary Employees.</U></B> On
the date the Employee completes an Eligibility Computation Period and has submitted a Compensation Reduction Election under Article 4. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Eligibility Computation Period</I>&#148; means the <FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period during which
the Employee completes 1,000 Hours of Service. The initial Eligibility Computation period is the <FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period beginning on the Employee&#146;s Employment Commencement Date. After the initial
Eligibility Computation Period, the Eligibility Computation Period is each Plan Year beginning after the Employee&#146;s Employment Commencement Date. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <B><U>Long-Term, Part-Time Employees.</U></B> Notwithstanding anything in this Plan to the contrary, in accordance with the
Setting Every Community Up for Retirement Enhancement Act (the &#147;SECURE Act&#148;), each Long-Term, Part-Time Employee shall be eligible to make Elective Contributions (but not to receive employer contributions) as of the first date following
the applicable two or three consecutive <FONT STYLE="white-space:nowrap">12-month</FONT> eligibility computation period described in Section&nbsp;2.39 to the extent required by law. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Matching Contributions and Special Employer Contributions</U></B><B>. </B>On the date the Employee completes an Eligibility
Computation Period. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>General Rule (Elapsed Time)</U></B><B>. </B>&#147;<I>Eligibility
Computation Period</I>&#148; means the <FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period commencing with the date an Employee performs his first Hour of Service (or his first Hour of Service following a Severance from Service) for
the Employer and ending on the anniversary of the date the Employee performs his first Hour of Service (or his first Hour of Service following a Severance from Service) and each successive <FONT STYLE="white-space:nowrap">12-month</FONT> period.
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Special Rule for Part-Time and Temporary Employees</U></B><B>. </B>With respect to any Employee who is
classified as temporary or part-time, &#147;<I>Eligibility Computation Period</I>&#148; means the <FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period during which the Employee completes 1,000 Hours of Service. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The initial Eligibility Computation period is the <FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period beginning on the
Employee&#146;s Employment Commencement Date. After the initial Eligibility Computation Period, the Eligibility Computation Period is each Plan Year beginning after the Employee&#146;s Employment Commencement Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Retirement Contributions</U></B><B>.</B> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>General Rule</U></B><B>. </B>On the date on which the Employee completes an Hour of Service. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Special Rule for Part-Time and Temporary Employees.</U></B> On the date the Employee completes an Eligibility
Computation Period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Eligibility Computation Period</I>&#148; means the
<FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period during which the Employee completes 1,000 Hours of Service. The initial Eligibility Computation period is the <FONT STYLE="white-space:nowrap">12-consecutive-month</FONT> period
beginning on the Employee&#146;s Employment Commencement Date. After the initial Eligibility Computation Period, the Eligibility Computation Period is each Plan Year beginning after the Employee&#146;s Employment Commencement Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.4 <U>Participation Upon <FONT STYLE="white-space:nowrap">Re-employment</FONT></U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Termination After Becoming a Participant</U></B><B>. </B>An Employee who has a Termination of Employment after becoming a
Participant for purposes of <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions or Retirement Contributions, and is subsequently reemployed by the Employer as an Eligible
Employee shall immediately resume participation to the same extent the Employee participated in the Plan immediately before the Termination of Employment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Termination Before Becoming a Participant for Purposes of Elective Contributions, Matching Contributions and Special Employer
Contributions. If an Employee has a Termination of Employment before becoming a Participant for purposes of Elective Contributions, Matching Contributions and Special Employer Contributions, and is subsequently reemployed as an Eligible Employee
under Section&nbsp;3.1, the Employee must satisfy the conditions in Section&nbsp;3.3(a) or (b), as applicable, following reemployment before becoming a Participant. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.5 <U>Transfer to Ineligible Job Classification</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>General Rule</U></B><B>. </B>A Participant who transfers to a job classification in which he is no longer an Eligible Employee may
not receive or make additional contributions to the Plan with respect to Compensation earned after the effective date of the transfer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Special Rule for Transfer to Part-Time or Temporary Classification</U></B><B>.</B> An Eligible Employee who transfers to a position
classified as temporary or part-time who has completed 1,000 Hours of Service in an Eligibility Computation Period shall continue as an Active Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Transfer to Classification Eligible to Participate in a Related Defined Contribution Plan</U></B>. If an Employee transfers from a
job classification that satisfies the eligibility requirements of Section&nbsp;3.1 to a job classification that is eligible to participate in the WK Kellogg Co Bakery, Confectionary, Tobacco Workers and Grain Millers Savings and Investment Plan, the
Employee&#146;s entire Account Balance under the Plan (other than the Employee&#146;s Discretionary/Money Purchase Account and Roth Contribution Account) will be transferred to the other plan as soon as administratively feasible after the
Employee&#146;s change of job classification. The following rules will apply to any amounts transferred to the Plan pursuant to this Section: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The limitations of Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(k)-1(d)</FONT> applicable to elective
deferral contributions, qualified matching contributions, and qualified nonelective contributions shall continue to apply to any amounts attributable to such contributions (including post-transfer earnings thereon) that are transferred to this Plan,
unless the amounts could have been distributed at the time of the transfer (other than for hardship), and the transfer is an elective transfer described in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT
STYLE="white-space:nowrap">Q&amp;A-3(b)(1).</FONT> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The other plan shall hold, administer, and distribute the
transferred assets as a part of the other plan. The other plan may maintain a separate account for the benefit of the Employee on whose behalf the other plan accepted the transfer in order to reflect the value of the transferred assets. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) A Participant&#146;s Code &#167;411(d)(6) protected benefits, as defined in Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT STYLE="white-space:nowrap">Q&amp;A-1,</FONT> will not be eliminated by reason of the transfer or any transaction amending or having the effect of amending the other plan to transfer benefits
except as permitted by law. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.6 <U>Transfer to Eligible Job Classification from Related Defined Contribution Plan</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If an Employee transfers to a job classification that satisfies the eligibility requirements of Section&nbsp;3.1, from a job classification
that is eligible to participate in the Related Defined Contribution Plan, the Employee&#146;s entire account balance under that Related Defined Contribution Plan will be transferred to this Plan as soon as administratively feasible after the
Employee&#146;s change of job classification. The following rules will apply to any amounts transferred to the Plan pursuant to this Section&nbsp;3.6: </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The limitations of Treasury Regulation
<FONT STYLE="white-space:nowrap">&#167;1.401(k)-1(d)</FONT> applicable to elective deferral contributions, qualified matching contributions, and qualified nonelective contributions shall continue to apply to any amounts attributable to such
contributions (including post-transfer earnings thereon) that are transferred to this Plan, unless the amounts could have been distributed at the time of the transfer (other than for hardship), and the transfer is an elective transfer described in
Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT STYLE="white-space:nowrap">Q&amp;A-3(b)(1).</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Plan shall hold, administer, and distribute the transferred assets as a part of the Plan. The Plan may maintain a separate account for
the benefit of the Employee on whose behalf the Plan accepted the transfer in order to reflect the value of the transferred assets. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) A
Participant&#146;s Code &#167;411(d)(6) protected benefits, as defined in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT STYLE="white-space:nowrap">Q&amp;A-1,</FONT> will not be eliminated by reason of the
transfer or any transaction amending or having the effect of amending the Plan to transfer benefits except as permitted by law. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article
4 Contributions </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.1 <U>Employee Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Compensation Reduction Elections</U></B><B>. </B>An Eligible Employee may elect to have Compensation reduced for each payroll period
by specifying in a Compensation Reduction Election the amount of his Compensation to be reduced. The Compensation Reduction Election will be implemented as soon as administratively feasible after it has been completed and submitted by the Employee
and shall apply to each payroll period thereafter until amended or revoked. Under no circumstance will an initial Compensation Reduction Election apply retroactively to any prior payroll period. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) A Participant may amend or revoke a Compensation Reduction Election in accordance with procedures established by the Plan
Administrator. An amendment or revocation will be implemented as soon as administratively feasible after it has been completed and submitted by the Employee. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Elective Contributions on behalf of a Participant shall be reduced to the extent necessary to comply with the limitations
of Article 5. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Employer will contribute to the Plan the amounts elected by Participants in their Compensation
Reduction Elections. The contributions will be made as soon as they can reasonably be segregated from the Employer&#146;s general assets, but not later than the 15<SUP STYLE="font-size:75%; vertical-align:top">th</SUP> business day of the first
month beginning after the contributions are withheld from Participants&#146; Compensation. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Elective Contributions
shall be made by reducing the amount otherwise payable to the Participant in paychecks. No other form of contribution by the Participant shall be treated as an Elective Contribution. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) If the amount of Compensation payable to a Participant in any paycheck
is insufficient (after all authorized or legally required payroll deductions) to permit making the full Elective Contribution for a pay period, Elective Contributions shall be suspended until the next pay period for which sufficient Compensation is
available to make the full Elective Contribution. Elective Contributions that are suspended shall not be made up in subsequent pay periods. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Where a Participant receives Compensation during a Leave of Absence, Elective Contributions shall continue in accordance
with the Participant&#146;s most recent Compensation Reduction Election. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) A Participant shall not make any Elective
Contributions during an unpaid Leave of Absence. When a Participant returns from a Leave of Absence, Elective Contributions shall resume according to the most recent Compensation Reduction Election submitted by the Participant. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(8) A Participant may designate in a Compensation Reduction Agreement that Elective Contributions shall be either <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contributions or Roth Contributions in accordance with procedures established by the Plan Administrator and applied on a uniform, <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> basis. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(9) A Participant who is a salaried Employee may specify in a separate Compensation Reduction Agreement that Elective
Contributions shall be made with respect to an Annual Incentive Plan bonus in accordance with procedures established by the Plan Administrator on a uniform, <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> basis. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Minimum and Maximum Contribution Rate</U></B><B>. </B>The Participant may specify the total amount contributed under
Section&nbsp;4.1(a) as a specified dollar amount per pay period or a whole percentage of the Participant&#146;s Compensation, from 1% up to a maximum of 50%. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U><FONT STYLE="white-space:nowrap">Before-Tax</FONT> and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions</U></B><B>.
</B>The Participant may designate all or part of the amount contributed under this Section&nbsp;4.1 as an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution, which will be credited to the Participant&#146;s
<FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account. Any amount not designated as an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution will be considered an Elective Contribution, which will be credited to the
Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account or Roth Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d)
<B><U>Automatic Enrollment</U></B><B>.</B> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Any Employee who has satisfied the requirements of Section&nbsp;3.3(a)
shall have Compensation automatically reduced on a <FONT STYLE="white-space:nowrap">before-tax</FONT> basis for each payroll period by 5% (in accordance with the automatic enrollment procedure established by the Administrative Committee) and
contributed to the Employee&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account as <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions. In addition, each Participant (other than a Participant who also
participates in the WK Kellogg Co Supplemental Savings and Investment Plan) whose Compensation Reduction Election as of any December&nbsp;1 provides for Elective Contributions of less than 5% of Compensation to be made as of the immediately
following January&nbsp;1 shall have Compensation reduced on a <FONT STYLE="white-space:nowrap">before-tax</FONT> basis for each payroll period by 5% (in accordance with the automatic enrollment procedure established by the Administrative Committee)
effective as of the immediately following February 5. This automatic enrollment provision shall be applied separately to a Participant&#146;s Annual Incentive Plan bonus and the Participant&#146;s other Compensation. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) An Employee for whom Compensation was automatically reduced under this
Section&nbsp;4.1(d) may change or stop the automatic contributions by completing a Compensation Reduction Election under Section&nbsp;4.1(a). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) <B><U><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions</U></B><B>. </B>Participants who will have attained age 50 by the end
of the taxable year may make &#147;<I><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions</I>&#148; for the year after they have made the maximum <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions allowed under
Section&nbsp;5.1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions will be made pursuant to the Participant&#146;s
Compensation Reduction Election. <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions for any calendar year will be limited to $5,000 as adjusted under Code &#167;414(v) for years after 2007 (the &#147;<I>414(v) limit</I>&#148;). The
414(v) limit in effect for 2023 is $7,500. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions will be limited to <FONT
STYLE="white-space:nowrap">one-half</FONT> of the 414(v) limit if the Participant is also participating in a SIMPLE plan under Code &#167;401(k)(11) or 408(p) in the Plan Year. <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions are not
subject to the limits on annual additions in Section&nbsp;5.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) <B><U>Election Carryovers</U></B><B>. </B>Any deferral elections or
deemed deferral elections made under the Kellanova Plan by a Participant who transferred employment to the Company on or after the Effective Date and before the Transaction Date shall continue to apply under this Plan unless modified or revoked in
accordance with the terms of this Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.2 <U>Safe Harbor Matching Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For each pay period during a Plan Year, the Employer shall make a Safe Harbor Matching Contribution to the Trust Fund on behalf of each Active
Participant for whom Elective Contributions, including <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions, are made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The
Safe Harbor Matching Contribution for each payroll period will be: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) 100% of the first 3% of the Compensation the
Participant elects to defer under Section&nbsp;4.1(a), including <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions under Section&nbsp;4.1(e), plus </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) 50% of the next 2% of the Compensation the Participant elects to defer under Section&nbsp;4.1(a), including <FONT
STYLE="white-space:nowrap">Catch-Up</FONT> Contributions under Section&nbsp;4.1(e), </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">so that the maximum Safe Harbor Matching Contribution
for a payroll period is 4% of the Participant&#146;s Compensation for the period. In addition, the Employer shall contribute on behalf of each Active Participant a <FONT STYLE="white-space:nowrap">true-up</FONT> Safe Harbor Matching Contribution as
soon as practicable after the end of each Plan Year in an amount equal to 100% of that portion of the first 3% of the Compensation the Participant elects to defer under Section&nbsp;4.1(a), including <FONT STYLE="white-space:nowrap">Catch-Up</FONT>
Contributions under Section&nbsp;4.1(e) for that Plan Year, plus an amount equal to 50% of the next 2% of Compensation the Participant elects to defer under Section&nbsp;4.1(a), including <FONT STYLE="white-space:nowrap">Catch-Up</FONT>
Contributions under Section&nbsp;4.1(e) for that Plan Year, minus the amount of Safe Harbor Matching Contributions previously made with respect to that Participant for that Plan Year. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Safe Harbor Matching Contributions made on behalf of a Participant will be
credited to the Participant&#146;s Safe Harbor Matching Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.3 <U>Retirement Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Employer may periodically make Retirement Contributions to the Trust Fund. No Retirement Contribution is required. However, if Retirement
Contributions are authorized by the Employer, the provisions of this Section shall apply. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Amount of Retirement
Contribution</U></B><B>. </B>For each payroll period, the Employer shall contribute on behalf of each Active Participant who is an Eligible Employee under Section&nbsp;3.2, an amount equal to a percentage of the Participant&#146;s Base Pay for the
payroll period, based on the Participant&#146;s Years of Credited Service as of the last day of the applicable payroll period, in accordance with the following schedule: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center"><B>Percentage&nbsp;of&nbsp;Base&nbsp;Pay</B></TD>
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<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Less than 10 years</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">At least 10 but less than 20 years</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff" STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">20 or more years</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">%&nbsp;</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Only Base Pay earned after becoming eligible for a Retirement Contribution shall be included in the
calculation of a Participant&#146;s Retirement Contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Accounting for Contribution</U></B><B>. </B>Employer
contributions under this Section shall be credited to Participants&#146; Retirement Contribution Accounts. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.4 <U>Rollover
Contributions</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) An Eligible Employee may contribute all or any part of a distribution from an Eligible Retirement Plan (a
&#147;<I>Rollover Contribution</I>&#148;) if the contribution satisfies all of the following requirements: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The
distribution does not include <FONT STYLE="white-space:nowrap">after-tax</FONT> contributions; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The contribution is
made by direct rollover from the other plan or is made by the Employee no later than 60 days after the distribution; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The contribution satisfies the other applicable requirements of Code &#167;402(c)(5) in the case of a distribution from a
qualified retirement plan or Code &#167;408(d)(3) in the case of a distribution from an IRA. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Plan Administrator may require from the Employee such information as the Plan
Administrator deems necessary to determine that the proposed contribution satisfies the requirements of this Section. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) If the Plan
Administrator approves the proposed contribution, the Plan Administrator will credit the contribution to a Rollover Account for the Employee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) If after accepting a rollover the Plan Administrator determines that the rollover includes an amount that was ineligible to be rolled over
to the Plan, the ineligible amount (adjusted for investment gains or losses) shall be distributed to the Participant within a reasonable period of time after this determination. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) An Eligible Employee or former Eligible Employee may contribute all or any part of a lump sum distribution from the Kellanova Pension Plan
as a Rollover Contribution if the contribution satisfies the requirements of Section&nbsp;4.4(a)(1), (2) and (3)&nbsp;of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.5
<U>Special Employer Contributions</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Each Plan Year the Employer may, in the Employer&#146;s discretion, make a Special Employer
Contribution to the Plan for eligible Participants. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Amount of Special Employer Contributions</U></B><B>. </B>The Employer may
make a Special Employer Contribution, if any, for a Plan Year in terms of dollars, percentage of profits, percentage of Compensation, or any other terms determined by the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Allocation to Participants</U></B><B>. </B>Special Employer Contributions shall be credited to the Special Employer Contribution
Accounts of eligible Participants no later than the last day of the Plan Year for which they are authorized. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.6 <U>Time for Payment of
Contributions</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Contributions under this Article shall be paid to Trust as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Elective Contributions shall be paid to the Trust as soon as administratively feasible after the amount otherwise would have been payable
to the Participant, but not later than the 15<SUP STYLE="font-size:75%; vertical-align:top">th</SUP> business day of the following month. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Other contributions shall be paid to the Trust within the time prescribed for filing the Employer&#146;s federal income tax return for
Employer&#146;s fiscal year which corresponds with the Plan Year or within which the Plan Year ends, including extensions of time for filing. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.7 <U>No Reversion of Employer Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Employer shall have no direct or indirect interest in the Trust Fund, except as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Trust may be used to defray the reasonable expenses of administering the Plan and Trust. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If a contribution is made by the Employer under a mistake of fact, the portion of the
contribution resulting from the mistake of fact may be returned to the Employer within one year after the date of payment. The refunded amount shall not include any investment earnings relating to the contributions made under a mistake of fact, but
the amount refunded shall be reduced by any investment losses. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Each contribution to the Plan is conditioned on its deductibility
under Code &#167;404. If all or part of any contribution is not deductible, the portion which is not deductible shall be returned to the Employer within one year after it is determined not to be deductible. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.8 <U>Contributions for Reemployed Veterans</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Reemployed veterans may elect to make Elective Contributions for their period of Qualified Military Service and the Employer will make
Matching Contributions using the Matching Contribution formulas in effect during that period and any Special Employer Contributions or Retirement Contributions the reemployed veterans would have received during their period of Qualified Military
Service. Contributions made pursuant to this Section&nbsp;4.8 (&#147;<I><FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions</I>&#148;) shall be credited to the appropriate Accounts of a reemployed veteran as required under Code
&#167;414(u). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will be based on the Compensation the reemployed
veterans would have received if they had remained in the employ of the Employer and, if this cannot be determined with reasonable certainty, then on the basis of average Compensation for each month during the
<FONT STYLE="white-space:nowrap">12-month</FONT> period immediately preceding the period of Qualified Military Service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The <FONT
STYLE="white-space:nowrap">Make-Up</FONT> Contributions must be made during the period beginning on the reemployed veteran&#146;s Reemployment Commencement Date and continuing for the lesser of three times the period of Qualified Military Service or
five years. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions for a period of Qualified Military Service will be
limited as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The <FONT STYLE="white-space:nowrap">make-up</FONT> Elective Contributions for a tax year during
the period of Qualified Military Service will not exceed the limit under Section&nbsp;5.1 in effect for the tax year. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2)
The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will not exceed the maximum amount allowable as a deduction by the Employer in computing its federal income tax liability for the tax year coinciding with or ending during the
applicable Plan Year. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will not exceed the limit on
annual additions under Section&nbsp;5.4 for the applicable Plan Year. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The
<FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will not include any amount to make up for investment income during the period of Qualified Military Service and will not be eligible for an allocation of investment income until the
contributions have been made. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will
not include any amount to make up for Forfeitures that became available for allocation during the period of Qualified Military Service. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will be excluded in applying the limit on annual additions under
Section&nbsp;5.4 and the limits on elective deferrals under Section&nbsp;5.1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.9 <U><FONT STYLE="white-space:nowrap">In-Plan</FONT> Roth
Rollovers</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant may elect an <FONT STYLE="white-space:nowrap">in-plan</FONT> Roth rollover of any vested portion of the
Participant&#146;s Account (other than the portion of the Participant&#146;s Account already in the Participant&#146;s Roth Contribution Account). Such <FONT STYLE="white-space:nowrap">in-plan</FONT> Roth rollover shall be transferred to the
Participant&#146;s Roth Contribution Account. Any portion of an <FONT STYLE="white-space:nowrap">in-plan</FONT> Roth rollover that represents a portion of the Participant&#146;s Account that is otherwise distributable may be accomplished by an <FONT
STYLE="white-space:nowrap">in-plan</FONT> Roth <FONT STYLE="white-space:nowrap">60-day</FONT> rollover in accordance with IRS Notice <FONT STYLE="white-space:nowrap">2010-84.</FONT> In addition, the Plan Administrator shall provide to any
Participant requesting an <FONT STYLE="white-space:nowrap">in-plan</FONT> Roth rollover of an otherwise distributable amount the written explanation required under Code &#167; 402(f). </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 5 Limitations on Contributions </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.1 <U>Limits on Elective Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Elective Contributions on behalf of a Participant for any calendar year will be limited to $7,000 as adjusted under Code &#167;402(g) for
years after 1987 (the &#147;<I>402(g) Limit</I>&#148;). The 402(g) Limit in effect for 2023 is $22,500. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The 402(g) Limit on Elective
Contributions for each calendar year will be reduced if the Participant is also participating in a <FONT STYLE="white-space:nowrap">tax-sheltered</FONT> annuity plan pursuant to Code &#167;403(b), a simplified employee pension
(&#147;<I>SEP</I>&#148;) plan pursuant to Code &#167;408(k), or an individual retirement account or cash or deferred compensation arrangement pursuant to Code &#167;401(k)(11) or 408(p) (&#147;<I>SIMPLE plan</I>&#148;). Participants who are also
participating in an annuity plan, SEP, or SIMPLE plan must notify the Employer of any elective deferrals made on the Participant&#146;s behalf to any combination of plans, and the portion of the elective deferrals that are in excess of the 402(g)
Limit that the Participant is allocating to this Plan. The notice must be given on or before March&nbsp;1 of the year following the year in which the amount in excess of the 402(g) Limit was contributed. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If the Elective Contributions on behalf of a Participant exceed the 402(g) Limit for any calendar year or the Participant notifies the
Employer of the allocation to this Plan of any <FONT STYLE="white-space:nowrap">before-tax</FONT> or Roth elective deferrals made to a combination of plans, the Plan will distribute to the Participant the amount of the Elective Contributions in
excess of the 402(g) Limit (allocated between <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions and Roth Contributions in accordance with such rules and procedures adopted and administered by the Plan Administrator on a uniform, <FONT
STYLE="white-space:nowrap">non-discriminatory</FONT> basis) plus the investment income attributable to the excess on or before April&nbsp;15 of the year following the year for which the amount in excess of the 402(g) Limit was made. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The amount of excess Elective Contributions distributed will be increased by any
investment income and decreased by any investment loss attributable to the excess Elective Contributions, whether the income or loss is realized or unrealized. The amount of investment income or loss shall be determined up to a date that is no more
than seven days before the distribution. The investment income on the excess will be determined by multiplying the investment income on the Participant&#146;s Elective Contribution Account at the end of the Plan Year by a fraction, the numerator of
which is the Participant&#146;s excess deferral for the Plan Year and the denominator of which is the sum of the Participant&#146;s Elective Contribution Account as of the beginning of the Plan Year plus the Elective Contributions made on behalf of
the Participant for the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) The amount of excess Elective Contributions to be distributed to a Highly Compensated Employee
with regard to a taxable year shall be reduced by any excess Elective Contributions distributed under Section&nbsp;5.2(d) for the Plan Year ending with or within the taxable year. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.2 <U>Nondiscrimination Test for <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>ADP Test</U></B><B>. </B>As of the Effective Date, the Plan satisfies the safe harbor requirements of Code &#167;401(k)(12) for those
Participants eligible for a Safe Harbor Matching Contribution, and the ADP nondiscrimination test (&#147;<I>ADP Test</I>&#148;) does not apply to those Participants. To the extent the Plan ceases to satisfy these safe harbor requirements (or with
respect to those Participants not eligible for a Safe Harbor Matching Contribution), it must satisfy the ADP test for each Plan Year. The ADP Test is satisfied if either: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Average Deferral Percentage of the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Highly Compensated Employees
for the preceding Plan Year is not more than 1.25 times the Average Deferral Percentage of all other <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees for the preceding Plan Year; or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Average Deferral Percentage of the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Highly Compensated Employees
for the Plan Year is not more than two percentage points greater than the Average Deferral Percentage of all other <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees for the applicable Plan Year and not more than two times the Average
Deferral Percentage of all other <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees for the preceding Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT
STYLE="white-space:nowrap">ADP-Eligible</FONT></I>&#148; Employees are Employees who are eligible to make <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Average Deferral Percentage</I>&#148; means, with respect to a group of <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT>
Employees, the average of &#147;<I>Actual Deferral Ratios</I>&#148; of each <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee for the Plan Year, calculated separately for each <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee
in the group. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Actual Deferral Ratio</I>&#148; means the sum of the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT>
Employee&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions and other contributions counted as <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions under Treasury Regulation
<FONT STYLE="white-space:nowrap">&#167;1.401(k)-2</FONT> on behalf of the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee, divided by the Section&nbsp;415 Compensation of that group member. However,
<FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions are not treated as <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions for this purpose. Unless a contribution is counted under Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.401(k)-2,</FONT> the Actual Deferral Ratio of an <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee who does not have any <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions is zero. If the <FONT
STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee is a Highly Compensated Employee, his elective contributions and compensation during the Plan Year under any other &#167;401(k) plan of the Employer or a Related Employer shall be included in
determining his Actual Deferral Ratio for the Plan (without regard to the plan year of the other 401(k) plan). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Special Rule for Early Participation</U></B><B>. </B>If the Plan permits an
Employee to make <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions even though the Employee has not satisfied the minimum age and service requirements of Code &#167;410(a)(1)(A), the Plan may satisfy the requirements of subsection
(a)&nbsp;by using the procedure described in either paragraph (1)&nbsp;or paragraph (2)&nbsp;below: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Conducting the ADP
Test using the Average Deferral Percentages of the following Participants who were eligible to make <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions during the Plan Year: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) All Highly Compensated Employees; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) Only the <FONT STYLE="white-space:nowrap">non-Highly</FONT> Compensated Employees who satisfied the minimum age and service
requirements of Code &#167;410(a)(1)(A). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Disaggregating the Plan into the following separate plans for purposes of
conducting the ADP Test: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) A plan including Participants who satisfied the minimum age and service requirements of Code
&#167;410(a)(1)(A); and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) A plan including Participants who did not satisfy the minimum age and service requirements of
Code &#167;410(a)(1)(A). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Aggregation</U></B><B>. </B>If the Plan is aggregated with any other qualified retirement plan of the
Company for purposes of satisfying Code &#167;401(k), 401(m), 401(a)(4), or 410(b), all such aggregated plans will be treated as a single plan for the ADP Test, except for the average benefit percentage test under Code &#167;410(b)(2). Only plans
having the same plan year and testing method may be aggregated to satisfy Code &#167;401(k). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Corrective Actions</U></B><B>.
</B>If the <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions for Highly Compensated Employees exceed the limit of the ADP Test, the excess deferrals will be corrected as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The total excess deferrals for Highly Compensated Employees will be determined by reducing the deferral percentages of
Highly Compensated Employees, multiplying each affected Employee&#146;s Compensation by the Employee&#146;s percentage reduction, and adding the amounts for all affected Employees. The process will begin with the Highly Compensated Employee who has
the highest deferral percentage, and will continue with the Highly Compensated Employee who has the next highest deferral percentage, and then the next, until the ADP Test is satisfied. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The total excess deferrals will be allocated by reducing the <FONT STYLE="white-space:nowrap">Before-Tax</FONT>
Contributions of the Highly Compensated Employees. The process will begin with the Highly Compensated Employee who has the largest amount of <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, and will continue with the Highly
Compensated Employee who has the next largest amount, and then the next largest, until the total has been allocated. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The excess deferrals allocated to affected Participants will be
recharacterized or distributed as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) If the Participant is eligible to make
<FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions, the excess deferral will be recharacterized as a <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contribution for the Participant to the extent possible and credited to the
Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account as a <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contribution; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) If the Participant is not eligible to make <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions or has made the
maximum <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions for the year, the excess deferral will be distributed to the Participant along with investment income attributable to the excess deferral not later than the last day of the Plan
Year following the Plan Year for which the excess deferral was made. If the distribution is not made within 2<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB> months after the end of the
Plan Year for which the excess deferral was made, the Company will be subject to a 10% excise tax on the amount of the excess deferrals. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) If a Participant received a corrective distribution of excess deferrals for the calendar year that ends within the Plan Year for which
excess deferrals were made, the amount of excess deferrals to be returned under subsection (d)&nbsp;above will be reduced by the amount of the corrective distribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) The investment income attributable to excess deferrals distributed to Participants to satisfy the ADP Test will be determined by
multiplying the investment income on the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account at the end of the Plan Year by a fraction, the numerator of which is the Participant&#146;s excess deferral for the
Plan Year and the denominator of which is the sum of the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account as of the beginning of the Plan Year plus the <FONT STYLE="white-space:nowrap">Before-Tax</FONT>
Contributions made on behalf of the Participant for the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.3 <U>Nondiscrimination Test for Matching and <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Contributions</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Notwithstanding this Section&nbsp;5.3, the <FONT
STYLE="white-space:nowrap">non-discrimination</FONT> rules of Code &#167;401(m), including the requirements for discrimination testing, are otherwise deemed satisfied with respect to Active Participants receiving Safe Harbor Matching Contributions
because the Plan satisfies the requirements of Code &#167;401(m)(11). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor
Matching and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions for Highly Compensated Employees under this Plan and any other Code &#167;401(m) plan maintained by the Employer will be limited so that the ACP nondiscrimination test is
satisfied (the &#147;<I>ACP Test</I>&#148;). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>ACP Test</U></B><B>. </B>The ACP Test is satisfied if either: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The Average Contribution Percentage of the Highly Compensated Employees for the Plan Year is not more than 1.25 times the
Average Contribution Percentage of all other Eligible Employees for the applicable Plan Year; or </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The Average Contribution Percentage of the Highly Compensated Employees
for the Plan Year is not more than two percentage points greater than the Average Contribution Percentage of all other Employees for the applicable Plan Year and not more than two times the Average Contribution Percentage of all other Employees for
the applicable Plan Year. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Eligible Employees</U></B><B>. </B>For purposes of the ACP Test, &#147;<I>Eligible
Employees</I>&#148; are Employees who are eligible to receive <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions or make <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <B><U>Average Contribution Percentage</U></B><B>. </B>The &#147;<I>Average Contribution Percentage</I>&#148; of a group
will be the average of the percentages, calculated separately for each Employee in the group, of each Employee&#146;s Section&nbsp;415 Compensation that is contributed as a <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching
Contribution and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) <B><U>Special Rule for Early
Participation</U></B><B>. </B>If the Plan permits an Employee to make <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions or receive <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions even though the Employee
has not satisfied the minimum age and service requirements of Code &#167;410(a)(1)(A), the Plan may satisfy the requirements of subsection Section&nbsp;5.2(a) by using the procedure described in either paragraph Section&nbsp;5.3(a)(A) or
(B)&nbsp;below: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) Conducting the ACP Test using the Average Contribution Percentages of the following Participants who
were eligible to make <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions or receive <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions during the Plan Year: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) All Highly Compensated Employees; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(ii) Only the <FONT STYLE="white-space:nowrap">non-Highly</FONT> Compensated Employees who satisfied the minimum age and
service requirements of Code &#167;410(a)(1)(A). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) Disaggregating the Plan into the following separate plans for
purposes of conducting the ACP Test: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) A plan including Participants who satisfied the minimum age and service
requirements of Code &#167;410(a)(1)(A); and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(ii) A plan including Participants who did not satisfy the minimum age and
service requirements of Code &#167;410(a)(1)(A). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) <B><U>Aggregation</U></B><B>. </B>If the Plan is aggregated with any
other qualified retirement plan of the Employer for purposes of satisfying Code &#167;401(k), 401(m), 401(a)(4), or 410(b), all such aggregated plans will be treated as a single plan for the ACP Test, except for the average benefit percentage test
under Code &#167;410(b)(2). Only plans having the same plan year and testing method may be aggregated to satisfy Code &#167;401(m). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) If the <FONT STYLE="white-space:nowrap">After-Tax</FONT> and <FONT
STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions for Highly Compensated Employees exceed the limit of the ACP Test, the excess <FONT STYLE="white-space:nowrap">After-Tax</FONT> and
<FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution for each Highly Compensated Employee will be determined using the leveling method described in Section&nbsp;5.2(d). The vested excess
<FONT STYLE="white-space:nowrap">Non-Safe-Harbor</FONT> Matching Contributions and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions will be distributed no later than the last day of the Plan Year following the Plan Year for which the
excess contribution was made and the <FONT STYLE="white-space:nowrap">non-vested</FONT> excess <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions will be treated as a Forfeiture. The correction of the excess contributions
will be made not later than the last day of the Plan Year following the Plan Year for which the excess contributions were made. If the excess contributions are not corrected within 2<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB
STYLE="font-size:75%; vertical-align:bottom">2</SUB> months after the end of the Plan Year for which the excess contributions were made, the Employer is subject to a 10% excise tax on the amount of the excess contributions. The correction will
include investment income that is attributable to the excess contributions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) The investment income attributable to excess
contributions will be determined by multiplying the investment income on the Participant&#146;s <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions at the
end of the Plan Year by a fraction, the numerator of which is the Participant&#146;s excess contribution for the Plan Year and the denominator of which is the sum of the Participant&#146;s <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor
Matching Contribution Account and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account as of the beginning of the Plan Year plus the <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions and <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Contributions made for the Participant for the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.4 <U>Maximum Annual Additions</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The total Annual Additions to the Participant&#146;s accounts in this Plan and any other qualified defined contribution plan
maintained by the Employer will not exceed the smaller of the following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) $40,000, as adjusted for increases in the <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> under Code &#167;415(d) (the adjusted limit for 2023 is $66,000); or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) 100% of the Participant&#146;s Section&nbsp;415 Compensation for the Limitation Year, up to $200,000, as adjusted for
increases in the <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> under Code &#167;401(a)(17) (the adjusted limit for 2023 is $330,000). </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">This limitation will not apply to contributions for medical benefits within the meaning of Code &#167;&#167;401(h) and
419A(f)(2) provided after Termination of Employment which would otherwise be included as Annual Additions. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Annual Additions are the
total of the following amounts credited to the Participant&#146;s Accounts for the Limitation Year: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Employee and
Employer contributions; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Forfeitures; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Amounts allocated after March&nbsp;31, 1984 to an individual medical
account, as defined in Code &#167;415(l)(2), which is part of a pension or annuity plan maintained by the Employer; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4)
Amounts derived by a &#147;key employee,&#148; as defined in Code &#167;416(i)(1), in taxable years ending after 1985 that are attributable to post-retirement medical benefits allocated to the account of the key employee under a welfare benefit
fund, as defined in Code &#167;419(e), maintained by the Employer; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Amounts allocated to a simplified employee
pension plan, as defined in Code &#167;408(k)(6). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) For purposes of the limitations on Annual Additions: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) All defined contribution plans maintained by the Employer and Related Employers will be considered as a single defined
contribution plan, whether or not such plans are terminated; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Rollover Contributions under Section&nbsp;4.4 and <FONT
STYLE="white-space:nowrap">catch-up</FONT> contributions under Section&nbsp;4.1(e) will not be included in Annual Additions; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) If the Plan terminates during the Plan Year, the maximum Annual Addition for the resulting Limitation Year of less than 12
months will be 1/12th of the limit at the beginning of the Plan Year times the number of months in the short Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) If the Annual
Additions exceed the limit, the excess attributable to Forfeitures will be deemed to have been allocated last, and excess Annual Additions attributable to a welfare benefit fund or an individual medical account will be deemed to have been allocated
first. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) If Annual Additions exceed the limit, the excess may be corrected only through the Employee Plans Compliance Resolution
System. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) If Annual Additions exceed the limit because the allocation date of this Plan coincides with the allocation date of another
plan, the excess will be attributed to the plans as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If the other plan is a &#167;401(k) plan, the excess will
be attributed to elective deferral contributions to the other plan before contributions to this Plan; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If the other
plan is an employee stock ownership plan, or a defined contribution plan that is subject to the minimum funding standards of Code &#167;412, the excess will be attributed to contributions to this Plan before contributions to the other Plan; and </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) If an excess amount remains, the excess amount attributable to this Plan
will be the product of: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The total excess amount allocated as of such date, and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The ratio of the Annual Additions under this Plan to the Annual Additions under this Plan and all other defined
contribution plans, whether or not such plans are <FONT STYLE="white-space:nowrap">pre-approved</FONT> plans. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For purposes of this
subsection (f), &#147;<I>allocation date</I>&#148; means the last day of the Plan Year. The Plan Administrator may, in its discretion, designate more frequent periodic allocation dates and interim or other special allocation dates for any purpose at
any time. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 6 Participant Accounts </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;6.1 <U>Individual Accounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan Administrator will establish and maintain, as necessary the following Accounts or
<FONT STYLE="white-space:nowrap">sub-accounts</FONT> for each Participant: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015
Contribution Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution
Account, which shall be divided into <FONT STYLE="white-space:nowrap">pre-1987</FONT> and post-1986 subaccounts as necessary; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Post-2015 Contribution Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> <FONT
STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Roth Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Post-2015 Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Account;
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Company Stock Match Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) Safe Harbor Matching Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(j) Safe Harbor Company Stock Match Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(k) <FONT STYLE="white-space:nowrap">Pre-2002</FONT> Matching Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(l) Rollover Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(m)
Retirement Contribution Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(n) Dividends - Retirement Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(o) Discretionary/Money Purchase Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(p) Transfer Discretionary Employer Contribution Account; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(q) Dividend Transfer Discretionary Employer Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(r) Special Employer Contribution Account; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(s) Qualified Nonelective Contribution Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">The separate Accounts will be for accounting purposes, and will not require any segregation of assets for investment or other purposes. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;6.2 <U>Participant Investment Elections</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator will establish procedures for investment elections, including the minimum percentage and the incremental percentage
of a Participant&#146;s Accounts that may be invested in each Investment Option. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Participants may elect to invest their Accounts in
any one or more of the investment funds or through a self-directed brokerage account made available to Participants for this purpose (&#147;<I>Investment Options</I>&#148;). If a Participant elects more than one Investment Option, the Participant
must specify the amount to be invested in each Investment Option. The Investment Options will include at least three mutual funds, collective investment funds or other pooled investment funds. Investment in an Investment Option may be subject to a
condition that funds be held in the Investment Option for a specified length of time. In addition, the Plan Administrator may establish and administer operational rules for investments in self-directed brokerage accounts on a uniform, <FONT
STYLE="white-space:nowrap">non-discriminatory</FONT> basis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The Plan Administrator will establish default investment procedures
providing that if a Participant fails to make any investment election, the Plan Administrator shall invest the Participant&#146;s Accounts in one or more default Investment Options. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) The Plan and Trust are intended to constitute a plan described in Section&nbsp;404(c) of ERISA, such that the Plan&#146;s fiduciaries are
relieved from liability for any losses that are the result of investment instructions given by Participants, alternate payees or Beneficiaries, and the Plan shall be administered and interpreted to the greatest extent possible consistent with that
intent. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;6.3 <U>Adjustments to Accounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Amounts contributed by, or on behalf of, a Participant shall be credited to the appropriate Accounts of a Participant as soon as
administratively feasible. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Any distributions to a Participant and withdrawals by a Participant shall be subtracted from the
Participant&#146;s Accounts. Also, to the extent applicable, any loan fees and any administrative fees may be subtracted from the Participant&#146;s Accounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) A Participant who has an outstanding loan from his Accounts shall have loan payments made by the Participant credited to his Accounts.
</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) The Plan Administrator shall separately account for the amounts in each Account of the
Participant and shall separately allocate withdrawals, distributions, and other credits or charges among the Participant&#146;s Accounts on a reasonable and consistent basis. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Investment income for an accounting period will be allocated as of the last day of the accounting period. Investment income will be
allocated to Participant Accounts by any reasonable method established by the Plan Administrator for the accounting period. Any investment income that is not directly attributable to any Participant&#146;s Accounts will be treated as a Forfeiture.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) All expenses incurred by the Employer, the Plan Administrator, or the Trustee for administration of the Plan may be paid from Plan
assets to the extent that the expenses are reasonable and are not paid or reimbursed by the Employer or Participants. The Employer may pay or reimburse the Trust for any expense. A Participant may pay or reimburse the Trust for any expense charged
to the Participant&#146;s Accounts. If the Employer pays a reasonable expense, the Employer may, upon written request, be reimbursed from Plan assets even though an agreement between the Employer and another person relating to the payment of
expenses provides that the Employer will pay the expense. Expenses paid or reimbursed from Plan assets will be allocated to Participants&#146; Accounts by any reasonable method established by the Plan Administrator for the accounting period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) The Employer and the Plan Administrator are entitled to reimbursement from the Plan assets for expenses incurred for the investment,
management, or protection of Plan assets, even if an agreement (such as a custodial services agreement or an investment management agreement) relating to the expenses provides that the Employer or Plan Administrator will pay the expenses. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) The Plan Administrator may correct any error by making adjustments to Participants&#146; Accounts. The Employer may make an additional or
alternative contribution where appropriate to correct an error, or may forfeit any erroneous contribution. Any contribution made under this subsection shall be allocated in a manner which corrects the error. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 7 Company Stock Accounts </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.1 <U>Employee Stock Ownership Plan</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The portion of the Plan composed of Participants&#146; Company Stock Accounts is intended to qualify as an employee stock ownership plan under
Code &#167;4975(e)(7) (the <I>&#147;ESOP portion&#148;</I>). The ESOP portion is maintained as a portion of the Plan as authorized by Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;54.4975-11(a)(5).</FONT> The remaining part of the Plan
is intended to be a profit sharing plan which meets the requirements for qualification under Code &#167;401(a) and 401(k) (the <I>&#147;profit sharing portion&#148;</I>). Together the ESOP portion and the profit sharing portion constitute the entire
Plan and are intended to be a single plan under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.414(1)-1(b)(1).</FONT> </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.2 <U>Definitions</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For purposes of this Article 7, the following terms shall have the meaning set forth below: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The term <I>&#147;Cash Dividends&#148; </I>means the cash dividends that are paid on or after March&nbsp;1, 2002 by the Company with
respect to Company Stock held in the Trust. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The term <I>&#147;Company Stock&#148; </I>means common stock issued by the Company (or by
a corporation which is a member of the same controlled group) which is readily tradable on an established securities market. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The term
<I>&#147;Payment Election&#148; </I>means a completed election made under Section&nbsp;7.3 pursuant to which a Participant has affirmatively elected to have his or her Cash Dividends paid to the Trustee and distributed by the Trustee to the electing
Participant outside the Plan. To the extent administratively feasible, the Trustee will distribute the Cash Dividends to Participants on the same day the Cash Dividends are paid to the Trustee. The Plan Administrator may, in its sole discretion,
which shall be applied in a uniform and <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> manner, instead (i)&nbsp;allow Participants to affirmatively elect to have their Cash Dividends paid to the Trustee and distributed by the Trustee to
the Participants no later than 90 days after the end of the Plan Year in which paid to the Trustee, or (ii)&nbsp;allow Participants to affirmatively elect to have their Cash Dividends paid directly to them in cash outside the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.3 <U>Election to Receive Dividends on Company Stock Fund.</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator shall prescribe rules and procedures that allow each Participant with an interest in Company Stock to elect to have
Cash Dividends distributed outside the Plan rather than paid to the Plan and reinvested in Company Stock. To the extent administratively feasible, the Trustee will distribute the Cash Dividends to Participants on the same day the Cash Dividends are
paid to the Trustee. The Plan Administrator may, in its sole discretion, which shall be applied in a uniform and nondiscriminatory manner, instead (i)&nbsp;allow Participants to affirmatively elect to have their Cash Dividends paid to the Trustee
and distributed by the Trustee to the Participants no later than 90 days after the end of the Plan Year in which paid to the Trustee, or (ii)&nbsp;allow Participants to affirmatively elect to have their Cash Dividends paid directly to them in cash
outside the Plan. Such rules and procedures that are prescribed by the Plan Administrator shall be in accordance with the terms of the Plan or, to the extent not specified in the Plan, the requirements that must be satisfied in order for a federal
income tax deduction to be allowed under Code &#167;404(k) with respect to the amount of Cash Dividends (including the requirement that the election to receive Cash Dividends be irrevocable for the period to which it applies and including the
requirement set forth in Code &#167;404(k)(2)(b)). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) In the event a Participant does not complete a Payment Election, the Cash
Dividends allocated to the Participant shall be automatically paid to the Plan, allocated to the Participant&#146;s Company Stock Account, and reinvested in Company Stock. Participants may make or change a Payment Election in the manner prescribed
by the Plan Administrator. In the absence of a valid Payment Election, if a hardship withdrawal is processed on an <FONT STYLE="white-space:nowrap">ex-dividend</FONT> date for a Participant with a Company Stock Account, the Participant shall be
deemed to have a Payment Election in effect solely with respect to said <FONT STYLE="white-space:nowrap">ex-dividend</FONT> date, and the applicable Cash Dividends shall be distributed or paid to the Participant in accordance with the provisions of
this Section&nbsp;7.3. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Cash Dividends that are paid or reinvested pursuant to Code &#167;404(k)(2)(A)(iii) and
the provisions of this Section&nbsp;7.3 shall not be considered to be annual additions for purposes of Code &#167;415(c), elective deferrals for purposes of the elective deferral limitation under Code &#167;402(g), elective contributions for
purposes of Code &#167;401(k) or employee contributions for purposes of Code &#167;401(m). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) Notwithstanding the foregoing provisions
of this Section&nbsp;7.3, Participants who are residents of states that have not amended their tax laws to conform with Code &#167;404(k)(2), as amended by the Economic Growth&nbsp;&amp; Tax Relief Act of 2001, shall have their respective Cash
Dividends distributed to them in cash, in the same manner as if they had completed a Payment Election. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.4 <U>ESOP Requirements</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">To the extent required by applicable law, the Company reserves the right to amend the Plan to conform to any applicable statutory or
regulatory requirements. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.5 <U>Additional Rules for Company Stock Accounts.</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) As of the Transaction Date, the Kellogg Company common stock reflected in each Participant&#146;s Company Stock Account shall be exchanged
for shares of Company Stock and Kellanova Stock. The Kellanova Stock received in that exchange will be held in a Kellanova Stock Subaccount in each Participant&#146;s Company Stock Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) On and after the Transaction Date, no purchases of Kellanova Stock shall be permitted. The Plan Administrator shall direct the Trustee to
sell any Kellanova Stock remaining in a Participant&#146;s Company Stock Account as of the third business day following the first date on which Kellanova releases earnings that is at least 12 months after the Transaction Date in accordance with such
rules and procedures prescribed by the Plan Administrator, which may include, without limitation, a rule prohibiting the sale by the Plan of Kellanova Stock on any trading day in excess of 10% of the number of shares of Kellanova Stock traded that
day. In addition, any dividends on Kellanova Stock held in a Participant&#146;s Company Stock Account after the Transaction Date shall be transferred to and invested in the investment fund or funds in accordance with the Participant&#146;s
investment direction for current contributions (or in the absence of such direction the Plan&#146;s &#147;qualified default investment arrangement&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) In accordance with such rules and procedures prescribed by the Plan Administrator, on and after January&nbsp;1, 2024, no more than 20% of
the value of a Participant&#146;s Accounts may be invested in the Company Stock Account , and no more than 20% of the Participant&#146;s ongoing contributions may be invested in the Company Stock Account. To the extent the value of a
Participant&#146;s Company Stock Account exceeds 20% of the value of the Participant&#146;s Accounts, further investment in Company Stock (other than reinvestment of cash dividends under Section&nbsp;7.3(b) or the investment of ongoing contributions
contemplated by the preceding sentence) shall be prohibited. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 8 Vesting </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.1 <U>Vested Percentage</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Fully Vested Accounts</U></B><B>. </B>All amounts credited to the following Accounts of a Participant are fully vested and
nonforfeitable: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution
Account; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(3)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Post-2015 Contribution Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(4)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Before-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT>
Contribution Account; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(5)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Post-2015 Account;
</P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(6)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution
<FONT STYLE="white-space:nowrap">Pre-2016</FONT> Account; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(7)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Company Stock Match Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(8)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Safe Harbor Matching Contribution Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(9)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Safe Harbor Company Stock Match Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(10)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Pre-2002</FONT> Matching Contribution Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(11)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Rollover Account; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(12)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Dividends&#151;Retirement Contribution Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(13)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Discretionary/Money Purchase Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(14)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Dividend Transfer Discretionary Employer Contribution Account; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(15)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Special Employer Contribution Account; and </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(16)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Qualified Nonelective Contribution Account. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Retirement Contribution Account</U></B><B>. </B>A Participant will become fully vested in his Retirement Contribution Account upon
completion of three Years of Vested Service. A Participant will also become fully vested in his Retirement Contribution Account if, while the Participant is employed by the Employer, the Participant attains Normal Retirement Age, becomes Disabled,
or dies. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Transfer Discretionary Employer Contribution Account. A Participant&#146;s Transfer Discretionary Employer Contribution
Account is subject to the vesting schedule that applied to the transferred amounts under the Kellanova Pringles Savings&nbsp;&amp; Investment Plan. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">42</TD>
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<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.2 <U>Forfeitures of Nonvested Amounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">After a Participant has a Severance from Service, the Plan Administrator shall determine the Participant&#146;s vested benefits credited to
his Accounts under Section&nbsp;9.1. The nonvested amount credited to his Accounts shall be forfeited as of the following date: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) If the
Participant receives a final distribution of the vested amount credited to his Accounts, on the date of the distribution; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If the
Participant incurs a Five-Year Break in Service before receiving a final distribution of the vested amount credited to his Accounts, as of the last day of the Plan Year during which the Five-Year Break in Service occurs. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If a Participant does not have a vested amount credited to his Accounts, he shall be deemed to have received a distribution of his vested
benefits on the date of his Severance from Service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.3 <U>Restoration of Forfeitures Upon Reemployment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Conditions for Restoration</U></B><B>. </B>If a Participant has a Severance from Service, forfeits the nonvested amount credited to
his Accounts and is reemployed by the Employer before incurring a Five-Year Break in Service, the following rules apply: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If the Participant received a distribution of vested benefits from his Accounts, the amount of the Participant&#146;s
Forfeiture shall be restored to the Participant&#146;s Accounts in the Plan Year in which the Participant repays the amount distributed from his Accounts. The amount distributed may be repaid in installments. However, to qualify for a restoration of
a Forfeiture under this Section, the full amount must be repaid before the earlier of the following dates: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The fifth
anniversary of the Participant&#146;s Reemployment Date; or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The last day of the Plan Year in which the Participant
incurs a Five-Year Break in Service. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If the Participant did not have any vested amount credited to his Accounts before
the Severance from Service, the amount of the Participant&#146;s Forfeiture shall automatically be restored to the Participant&#146;s Accounts as soon as administratively feasible after the Participant is reemployed. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Source of Restoration</U></B><B>. </B>The restoration shall be provided out of the following sources, to the extent necessary and in
the following order: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) From Forfeitures occurring during the Plan Year. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) From an Employer contribution made solely for the reemployed Participant. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">43</TD>
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<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.4 <U>Vested Service After Reemployment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If a Participant has a Severance from Service and is subsequently reemployed by the Employer, his prior Years of Vested Service shall be
counted after his reemployment only in the following situations: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) If the Participant was vested in any portion of his Accounts before
the Severance from Service; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If the Participant has not incurred a Five-Year Break in Service. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">However, if an amount is forfeited under Section&nbsp;8.2 and not restored under Section&nbsp;8.3, the amount of the Forfeiture shall not
change even if the Participant subsequently earns additional Years of Vested Service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.5 <U>Accounting After Reemployment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A reemployed Participant shall have two subaccounts for his Retirement Contribution Account if the Participant: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Left the vested portion of his Retirement Contribution Account in the Plan after having a Severance from Service; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Incurred a Five-Year Break in Service before becoming reemployed by the Employer and there was a Forfeiture of the nonvested portion of
his Retirement Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">One subaccount shall be the Participant&#146;s <FONT STYLE="white-space:nowrap">pre-termination</FONT> Account
Balance, which shall be 100% vested. The other subaccount shall include post-reemployment additions to the Participant&#146;s Retirement Contribution Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Years of Vested Service earned by the Participant after reemployment, plus any Years of Vested Service earned before reemployment and retained
under Section&nbsp;8.4, shall be used to determine the vested portion of the Participant&#146;s post-reemployment subaccount. When the Participant&#146;s post-reemployment subaccount becomes 100% vested, the two subaccounts shall be merged. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Each other reemployed Participant shall have one Retirement Contribution Account. The Account shall contain any repayment and restoration of <FONT
STYLE="white-space:nowrap">pre-termination</FONT> amounts, as required by Section&nbsp;8.3, plus all post-reemployment additions. Years of Vested Service earned by the Participant after reemployment, plus any Years of Vested Service earned before
reemployment and retained under Section&nbsp;8.4, shall be used to determine the vested portion of the Participant&#146;s Account. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">44</TD>
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</DIV></Center>


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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.6 <U>Amendments to Vesting Schedule</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">No amendment to the Plan shall have the effect of decreasing a Participant&#146;s vested benefits determined as of the later of the date the
amendment is adopted or the date it becomes effective. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If the Plan&#146;s vesting schedule is amended or the Plan is amended in any way
that directly or indirectly affects the computation of the Participant&#146;s nonforfeitable percentage, each Participant with at least three Years of Vested Service may elect, within a reasonable period after the adoption of the amendment or
change, to have the nonforfeitable percentage computed under the Plan without regard to the amendment or change. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The period during which
the election may be made shall commence with the date the amendment is adopted or deemed to be made and shall end on the latest of: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">60 days after the amendment is adopted; </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">60 days after the amendment becomes effective; or </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">(c)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">60 days after the Participant receives notice of the amendment. </P></TD></TR></TABLE>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 9 Benefits </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.1
<U>Payment After Termination of Employment</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant will be entitled to receive distribution of the Participant&#146;s
entire Account Balance upon Termination of Employment, as provided in this Article 9. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.2 <U>Time of Payment After Termination of
Employment</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Benefit payments to a Participant may begin as soon as practicable after the Participant&#146;s Termination of
Employment as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Time for Payment Generally</U></B><B>. </B>Unless the Participant elects otherwise, benefits must be paid
within 60 days after the close of the Plan Year in which the later of the following occurs: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Participant attains
age 65; or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Participant&#146;s Termination of Employment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">No distribution is required under this subsection if a Participant who is eligible for a distribution fails to request a distribution. The
Participant shall be considered to have elected a deferred distribution. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Required Beginning Date Distribution Rule</U></B><B>.
</B>Despite any contrary election by the Participant, the distribution of benefits to a Participant shall begin no later than the Participant&#146;s Required Beginning Date. Additional information is contained in Section&nbsp;9.8. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Distribution of Small Account Balances</U></B><B>. </B>Regardless of any other
provision in the Plan, if a Participant is eligible to request a distribution under this Article and the total vested amount credited to the Participant&#146;s Accounts does not exceed $5,000, the following rules apply: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Plan will distribute the Account Balance to the Participant in a lump sum payment as soon as administratively
practicable after the Participant&#146;s Termination of Employment. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If the Account Balance is more than $1,000, but
not more than $5,000, the Plan Administrator may: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) Establish an IRA for the Participant with a qualified IRA provider
and direct the Trustee to pay the Account Balance by direct rollover to the IRA at any time after the Participant&#146;s Termination of Employment. The Plan Administrator will direct the IRA provider to invest the IRA in an investment product
designed to preserve principal and provide a reasonable rate of return and will provide written notice to the Participant regarding the IRA and direct rollover payment; or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) Maintain the Participant&#146;s Accounts until the Participant attains his Required Beginning Date and charge an
appropriate share of the administration expenses to the Accounts. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.3 <U>Forms of Payment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who is entitled to a distribution from the Plan under this Article 9&nbsp;may elect to receive payment in one of the following
forms of payment: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Lump Sum</U></B><B>. </B>Payment of a Participant&#146;s Account Balance will be made in the form of a single
lump sum unless the Participant is eligible for and elects one of the optional forms of payment is subsections (b)&nbsp;or (c) below, subject to Section&nbsp;9.2. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A distributee who elects a single lump sum distribution may elect to receive all or any portion of the Participant&#146;s Accounts that is
invested in Company Stock in whole shares of Company Stock, except that the value of any fractional share will be paid in cash. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b)
<B><U>Installments</U></B><B>. </B>Annual, semi-annual, quarterly or monthly installments of a fixed amount or for a fixed period of time payable until the Account Balance is exhausted. Such fixed amount may be changed by the Participant as of any
month by giving advance notice to the Plan Administrator in accordance with the procedures adopted by the Plan Administrator. The minimum installment payment under this Section is $1,000 or the remaining unpaid Account Balance, if smaller.
Installment distributions shall be processed pro rata from each Investment Option in the Participant&#146;s Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Partial
Distribution</U></B><B>. </B>A <FONT STYLE="white-space:nowrap">one-time</FONT> payment of a portion of the Account Balance at any time. A Participant may make any number of such requests. Partial distributions cannot include any amount of Company
Stock. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.4 <U>Distribution on Account of Death</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Benefit</U></B><B>. </B>If a Participant dies before the Participant&#146;s entire Account Balance is distributed, the
Participant&#146;s Beneficiary will be entitled to receive the Participant&#146;s entire remaining Account Balance. A Beneficiary shall not be entitled to disclaim any benefit to which the Beneficiary may become entitled under this Plan, and any
purported disclaimer shall not be recognized by the Plan Administrator and shall be void with respect to the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Death of
Participant During Qualified Military Service</U></B><B>. </B>The Beneficiary of any Participant who dies while performing Qualified Military Service will be entitled to any additional benefit (other than contributions relating to the period of
Qualified Military Service) that would have been provided under the Plan had the Participant resumed employment on the day preceding the Participant&#146;s death and then had a Termination of Employment on account of death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Commencement of Benefit Payments</U></B><B>. </B>Benefit payments to a Beneficiary of a deceased Participant may begin as soon as
practicable after the Participant&#146;s death. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Plan Administrator will direct the Trustee to pay the Account
Balance in a lump sum payment to the Beneficiary no later than 60 days after the end of the Plan Year following the Plan Year in which the Participant dies. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Benefits payable to a Beneficiary may be paid without the Beneficiary&#146;s consent, even if the Beneficiary is the
Participant&#146;s surviving Spouse. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Form of Payment</U></B><B>.</B> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If the Participant&#146;s Beneficiary is the Participant&#146;s surviving Spouse, payment may be made in the form of a lump
sum or another optional form of payment as described under Section&nbsp;9.3. The surviving Spouse may elect to defer the timing of the payment, subject to Section&nbsp;9.8. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If the Participant does not have a surviving Spouse, or if the Participant&#146;s Beneficiary is not the Participant&#146;s
surviving spouse, payment will be made in the form of a lump sum, provided that the distribution shall be completed not later than December&nbsp;31 of the calendar year which contains the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) A deceased Participant&#146;s Accounts may be distributed by direct rollover to an eligible retirement plan specified by a <FONT
STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary of the deceased Participant to the extent the amount distributed otherwise qualifies as an eligible rollover distribution under the terms of the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) <B><U>Death After Required Beginning Date</U></B><B>. </B>Notwithstanding any elections made by the Participant or a Beneficiary, if a
Participant dies after attaining the Required Beginning Date and after distribution has commenced, the Participant&#146;s remaining Account Balance, if any, shall be distributed to the Beneficiary at least as rapidly as under the method of
distribution in effect on the date of the Participant&#146;s death. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) <B><U>Death of Beneficiary</U></B><B>. </B>If a Participant&#146;s surviving Spouse is
receiving installment distributions and the surviving Spouse dies before the entire Account Balance is distributed, the remainder of the Account Balance shall be distributed to the surviving Spouse&#146;s Beneficiary at least as rapidly as under the
method of distribution in effect at the time of the Spouse&#146;s death. On the death of a <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary who is entitled to benefit payments, the Participant&#146;s remaining Account Balance shall be
distributed to the Beneficiary of the <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary within a reasonable time after the Beneficiary&#146;s death. If the Participant&#146;s surviving Spouse or
<FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary fails to designate a Beneficiary, or if the designated Beneficiary does not survive the Participant&#146;s surviving Spouse or <FONT STYLE="white-space:nowrap">non-Spouse</FONT>
Beneficiary, distribution shall be made in equal shares to the members of the first of the classes listed below having a living member on the date the distribution is payable. The classes, in order of priority, are as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Surviving Spouse&#146;s or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary&#146;s spouse; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Surviving Spouse&#146;s or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary&#146;s children, in equal
shares; however, where a child otherwise eligible to receive a portion of the Surviving Spouse&#146;s or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary&#146;s benefit under this subsection has predeceased the Surviving Spouse or <FONT
STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary, that child&#146;s share shall be: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) Distributed to his
children in equal shares, but </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) If no such children exist, the portion shall be distributed equally among the remaining
children of the Surviving Spouse or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Surviving
Spouse&#146;s or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary&#146;s estate. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) <B><U>Payments to Minor
Child</U></B><B>. </B>Any amount paid to a minor child shall be treated, in accordance with applicable regulations, as if it had been paid to the Participant&#146;s surviving Spouse if such amount will become payable to the surviving Spouse upon
such child reaching majority. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.5 <U>Designation of Beneficiary</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) A Participant (or an alternate payee to the extent permitted under a qualified domestic relations order) may designate a Beneficiary or
Beneficiaries and may change the Beneficiary designation from time to time; provided, however, that if a Participant is married at the time of the Participant&#146;s death, the Beneficiary will be the surviving Spouse unless the Participant, with
the consent of the Spouse, has designated another person to be the Beneficiary. The Spouse&#146;s consent must be: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) In
a writing acknowledging the effect of the consent; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Signed by the Participant&#146;s Spouse and witnessed by a
notary public. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Spouse&#146;s consent shall be effective only with respect to the specific Beneficiary named in the consent. However,
consent of a Participant&#146;s Spouse shall not be required if it is established to the satisfaction of a Plan representative that such consent may not be obtained because there is no Spouse, or because the Spouse cannot be located or because of
such other circumstances as the Secretary of the Treasury may by regulations prescribe. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) A beneficiary designation must be on a form provided or approved by the Plan
Administrator and will be effective only when filed with the Plan Administrator during the Participant&#146;s lifetime. A beneficiary designation filed with the Plan Administrator will automatically cancel all beneficiary designations previously
filed. With respect to any Participant who became eligible to participate in this Plan on or after the Effective Date and before the Transition Date, any beneficiary designation properly filed with the plan administrator of the Kellanova Plan shall
remain in effect with respect to this Plan until it is revoked or superseded in accordance with the terms of this Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) If the
Participant has designated the Participant&#146;s Spouse as a Beneficiary, and the marriage terminates by divorce or annulment, the termination of the marriage will automatically cancel the designation of the Spouse as a Beneficiary unless otherwise
provided in a Beneficiary designation filed after the termination of the marriage or in a Qualified Domestic Relations Order. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) If the
Participant fails to designate a Beneficiary, or if no designated Beneficiary survives the Participant, distribution shall be made in equal shares to the members of the first of the classes listed below having a living member on the date the
distribution is payable. The classes, in order of priority, are as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Participant&#146;s Spouse; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Participant&#146;s children, in equal shares; however, where a child otherwise eligible to receive a portion of the
Participant&#146;s benefit under this subsection has predeceased the Participant, that child&#146;s share shall be: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A)
Distributed to his children in equal shares, but </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) If no such children exist, the portion shall be distributed equally
among the remaining children of the Participant; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Participant&#146;s estate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) The facts as shown by the records of the Plan Administrator at the time of death shall be conclusive as to the identity of the proper
payee, and the records of the Trustee shall be conclusive as to the amount properly payable. The distribution made in accordance with such state of facts shall be treated as a complete discharge of all obligations under the provisions of the Plan.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) If a Plan fiduciary acts in accordance with ERISA, Title I, Subtitle B, Part 4, in determining whether a Participant&#146;s Spouse
has consented to the Participant&#146;s designation of a Beneficiary other than the Spouse or that the consent of the Spouse may not be obtained because there is no Spouse, the Spouse cannot be located or other circumstances prescribed by the
Secretary of the Treasury by regulations, then to the extent of payments made pursuant to that consent, revocation or determination, the Plan and its fiduciaries shall have no further liability. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.6 <U>Consent to Benefit Payments</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) If benefits are payable to a Participant, benefits will not be paid without the Participant&#146;s consent unless: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The distribution is required under Section&nbsp;9.8 (age 72 rules); </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Participant&#146;s Account Balance is $5,000 or less; or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Plan has terminated and neither the Company nor any Related Employer maintains any
<FONT STYLE="white-space:nowrap">tax-qualified</FONT> defined contribution plan other than an employee stock ownership plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Benefits
payable to an alternate payee or the alternate payee&#146;s beneficiary under a Qualified Domestic Relations Order may be paid without consent. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.7 <U>Direct Rollovers</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Participants, surviving Spouses, and alternate payees under Code &#167;414(p) may elect to have all or part of the benefits payable to
them paid directly to an IRA or other Eligible Retirement Plan. Beneficiaries other than surviving Spouses may elect to have all or any part of their benefits paid to them or directly to an IRA that is designated as an inherited IRA and names both
the Participant and the Beneficiary. A Participant, Beneficiary, or alternate payee may not designate more than one IRA or other Eligible Retirement Plan to receive a payment by direct rollover. Payments will be made by direct rollover only if made
directly to an IRA or another qualified retirement trust and only if the benefit is payable in a lump sum payment or installment payments over a period of less than ten years and the payments are not required minimum distributions or hardship
withdrawals. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Plan Administrator shall provide a notice of rights to a direct rollover to each Participant, surviving Spouse or
alternate payee who is eligible for a direct rollover at least 30 days, and no more than 180 days, before a benefit is to be paid. The Participant, surviving Spouse or alternate payee must consent to the distribution after receiving the notice. The
Participant, surviving Spouse or alternate payee shall have a period of at least 30 days after receiving the notice to consider whether to elect a distribution, and if applicable, an optional form of payment, except as provided under Treasury
Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(a)-11(c).</FONT> Distribution may commence less than 30 days after the notice, so long as the Plan Administrator clearly informs the Participant that the Participant has a right to a period of
at least 30 days after receiving the notice to consider the decision of whether or not to elect a distribution (and, if applicable, a particular distribution option); and the Participant, after receiving the notice, affirmatively elects a
distribution. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.8 <U>Required Minimum Distributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan will comply with the minimum distribution requirements of Code &#167;401(a)(9) and Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;&#167;1.401(a)(9)-2</FONT> through <FONT STYLE="white-space:nowrap">-9,</FONT> including the incidental death benefit requirements under Code &#167;401(a)(9)(G), but not including Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.401(a)(9)-6,</FONT> regardless of whether the Participant or Beneficiary has applied for or consented to payment. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Payments to a Participant will begin no later than the Participant&#146;s Required
Beginning Date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) If the Participant is not married on the Required Beginning Date, the required minimum distribution for each calendar
year will be determined by dividing the Participant&#146;s Account Balance as of the last Valuation Date of the previous year by the factor from the Uniform Lifetime Table under Treasury Regulation
<FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the Participant&#146;s age as of the Participant&#146;s birthday in the current year. If the Participant is married on the Required Beginning Date, the required minimum distribution
amount for each calendar year will be determined by dividing the Participant&#146;s Account Balance as of the last Valuation Date of the previous year by the factor in the Joint and Last Survivor Table under Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the ages of the Participant and Spouse as of their birthdays in the current year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) If the Participant dies before the Required Beginning Date, all payments will be made no later than December&nbsp;31 of the fifth calendar
year (or, if the Participant has designated a Beneficiary, the tenth year) that begins after the Participant&#146;s death except as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Payments to the Participant&#146;s surviving Spouse will begin no later than December&nbsp;31 of the first calendar year
beginning after the Participant&#146;s death or December&nbsp;31 of the calendar year in which the Participant would have attained age 72, whichever is later. The required minimum distribution for each calendar year will be determined by dividing
the Participant&#146;s Account Balance as of the last Valuation Date of the previous year by the factor from the Uniform Lifetime Table under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the Participant&#146;s
age in the year of the Participant&#146;s death reduced by one for each subsequent year or the factor for the Spouse&#146;s age as of the Spouse&#146;s birthday in the current year, whichever factor is greater. After the surviving Spouse dies, the
required minimum distribution will be determined using the factor for the Spouse&#146;s age in the year of the Spouse&#146;s death reduced by one for each subsequent year. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Payments to an individual Beneficiary (other than the Participant&#146;s surviving Spouse) who is an &#147;eligible
designated beneficiary&#148; as defined in Code &#167;401(a)(9)(E)(ii) will begin no later than December&nbsp;31 of the first calendar year beginning after the Participant&#146;s death. The required minimum distribution for each calendar year will
be determined by dividing the Participant&#146;s Account Balance as of the last valuation of the previous year by the factor from the Uniform Lifetime Table under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for
the Participant&#146;s age in the year of the Participant&#146;s death reduced by one for each subsequent year or the factor for the Beneficiary&#146;s age as of the Beneficiary&#146;s birthday in the current year, whichever factor is greater. If an
&#147;eligible designated beneficiary&#148; dies before the portion of the Participant&#146;s interest to which this paragraph (2)&nbsp;applies is entirely distributed, the exception under this paragraph (2)&nbsp;shall not apply to any Beneficiary
of such &#147;eligible designated beneficiary&#148; and the remainder of such portion shall be distributed within 10 years after the death of such &#147;eligible designated beneficiary.&#148; </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) If the Participant dies after the Required Beginning Date, payments will continue at
least as rapidly as before the Participant&#146;s death. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) Where a Participant&#146;s Accounts are invested 100% in Company Stock or
where there are insufficient funds available in <FONT STYLE="white-space:nowrap">non-Company</FONT> Stock investment options to satisfy the entire amount of the required minimum distribution, the number of shares of Company Stock needed to make the
required minimum distribution shall be sold and the entire distribution shall be paid in cash. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.9 <U>Missing Participants and
Forfeitures</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator shall make a reasonable effort to locate a Participant or Beneficiary who is entitled to
payment. If after reasonable effort the Plan Administrator cannot locate the Participant or Beneficiary, the Plan Administrator may authorize payment to another Beneficiary. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If after reasonable effort the Plan Administrator cannot locate the Participant or any Beneficiary who is entitled to payment, the Plan
Administrator may treat the payment as a Forfeiture. If the Participant or a Beneficiary entitled to payment later makes a claim for the Forfeiture, the Plan Administrator shall restore such amount to the Participant or Beneficiary. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Forfeitures may be used to satisfy any contribution that may be required under the Plan or to pay administrative expenses of the Plan no
later than 12 months after the end of the Plan Year in which the forfeitures were incurred. For purposes of the preceding sentence, forfeitures incurred during any Plan Year that begins before January&nbsp;1, 2024, will be treated as having been
incurred in the first Plan Year that begins on or after January&nbsp;1, 2024. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.10 <U>Distribution Rules for Discretionary/Money Purchase
Accounts</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding any provision of the Plan to the contrary, if the value of a Participant&#146;s Discretionary/Money
Purchase Account exceeds $5,000 as of the date distribution is to be made, the provisions of this Section&nbsp;9.10 shall apply. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a)
<B><U>Normal Form of Distribution</U></B><B>. </B>The Discretionary/Money Purchase Account shall be paid in the following normal forms of distribution unless the Participant elects to have the Account paid in another form of distribution under
Section&nbsp;9.3 or Section&nbsp;9.10(b). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If the Participant is married, the normal form of distribution is a
Qualified Joint and Survivor Annuity for the Participant and the Participant&#146;s Spouse. If a Participant dies before the Annuity Starting Date, the benefit shall be paid in the form of a Single Life Annuity for the life of the surviving Spouse.
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If the Participant is not married, the normal form of distribution is a Single Life Annuity for the life of the
Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Optional Form of Benefit</U></B><B>. </B>A married Participant may, with the consent of the Participant&#146;s
Spouse, elect a Qualified Optional Survivor Annuity or any form of payment available under Section&nbsp;9.3 during the applicable election period set forth in Code &#167;417(a)(6). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Definitions</U></B><B>. </B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The following definitions apply for purposes of this Section&nbsp;9.10: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) &#147;<I>Qualified Joint and Survivor Annuity</I>&#148; means is a joint and 50% survivor annuity for the Participant and
the Participant&#146;s Spouse that is actuarially equivalent to the normal form of distribution. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) &#147;<I>Qualified
Optional Survivor Annuity</I>&#148; is a joint and 75% survivor annuity for the Participant and the Participant&#146;s Spouse that is actuarially equivalent to the normal form of distribution. During the election period, the Plan Administrator will
provide a written explanation of the terms and conditions of the Qualified Joint and Survivor Annuity, the financial effect of waiving such benefit, the Spouse&#146;s rights to such benefits, and the rights of the Participant&#146;s Spouse. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) &#147;<I>Single Life Annuity</I>&#148; means a monthly annuity payable for the Participant&#146;s life only. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) &#147;<I>Annuity Starting Date</I>&#148; means the first day of the period as of which an amount attributable to a
Participant&#146;s Discretionary/Money Purchase Account is paid as an annuity or in any other form, as determined in accordance with this Article 9 and Code &#167;417(f)(2). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.11 <U>Additional Distribution Provisions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator&#146;s actions regarding payment, if taken in good faith, are to be conclusive and binding on all persons, and the
payment fully discharges the Plan, the Plan Administrator, the Employer, and all other fiduciaries of the Plan, from liability with respect to the payment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Plan Administrator may rely on affidavits or other information that the Plan Administrator believes to be reliable even though not
otherwise admissible as evidence in a legal proceeding. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The Plan Administrator is not required to commence probate proceedings, seek
the appointment of a legal representative, or make payments to a legal representative. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If a person appears to be
mentally, physically or legally incapable of receiving or acknowledging receipt of distribution payments, the Plan Administrator may authorize payments to a person with a valid power of attorney for the Participant or Beneficiary, to a
court-appointed guardian for the Participant or Beneficiary, to or any other person authorized under state law to receive the benefit. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If a person entitled to receive benefits is a minor and the value of the benefit exceeds $5,000, the Plan Administrator may
delay payment of the benefit until the minor has attained the age of majority or pay the benefit to a person who has been named by a court of competent jurisdiction as fiduciary for the minor. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) If the Plan Administrator cannot determine, from affidavits or other information the
Plan Administrator believes to be reliable, whether the Participant&#146;s Spouse or other Beneficiary survived the Participant, the Spouse or other Beneficiary will be deemed not to have survived the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) If the Plan Administrator acts in accordance with applicable law in treating a domestic relations order as being (or not being) a
Qualified Domestic Relations Order, or in separately accounting for the amounts which would have been payable to the alternate payee during the time the Plan Administrator is making this determination, or in paying the segregated amounts to the
alternate payee (within the <FONT STYLE="white-space:nowrap">18-month</FONT> period beginning with the date on which the first payment would be required to be made) if the domestic relations order is determined not to be qualified, or if the issue
is not resolved within the <FONT STYLE="white-space:nowrap">18-month</FONT> period and in prospectively applying a domestic relations order which is determined to be qualified after the close of the <FONT STYLE="white-space:nowrap">18-month</FONT>
period, then the obligation of the Plan and its fiduciaries to the Participant and each alternate payee shall be discharged to the extent of any payment made pursuant to such acts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) The Plan Administrator shall require reimbursement of any amount of payment subsequently determined not to have been properly payable to a
Participant, surviving Spouse, alternate payee or Beneficiary. If the person to whom the overpayment was made does not, within a reasonable time, make the requested repayment to the Plan, the Plan Administrator may reduce any future benefits payable
from the Plan to that person by the amount necessary to fully recover the overpayment, including any reasonable interest. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 10 <FONT
STYLE="white-space:nowrap">In-Service</FONT> Distributions </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Except as provided in this Article, a Participant may not withdraw amounts
from the Participant&#146;s Accounts before Termination of Employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.1 <U>Withdrawals After Age 59 </U><U><SUP
STYLE="font-size:75%; vertical-align:top">1</SUP></U><U>/</U><U><SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB></U><U><SUB STYLE="font-size:75%; vertical-align:bottom"> </SUB></U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>General Rule</U></B><B>. </B>Except for amounts held in the Accounts listed in subsection (b)&nbsp;below, a Participant&#146;s
entire Account Balance, excluding the portion, if any, invested in Company Stock, is distributable at any time after the Participant has attained age 59<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB
STYLE="font-size:75%; vertical-align:bottom">2</SUB>. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Excluded Accounts</U></B><B>. </B>A Participant may not withdraw amounts
from the following Accounts under this Section&nbsp;10.1: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Discretionary/Money Purchase Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Retirement Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Safe Harbor Company Stock Match Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Company Stock Match Account; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Company Stock Accounts. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant may also be able to withdraw amounts transferred to the Plan from a Related
Defined Contribution Plan after attaining age 59<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB> if the transferring plan permitted such a withdrawal from those amounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Minimum Amount of Withdrawal</U></B><B>. </B>The minimum withdrawal under this Section is the lesser of $1,000 or the remaining
unpaid balance of the Participant&#146;s Account Balance available for withdrawal. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.2 <U>Withdrawal From Rollover Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s Rollover Account (if any) is distributable at any time, excluding the portion, if any, that is invested in Company Stock.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.3 <U>Distribution on Account of Disability</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>General Rule</U></B><B>. </B>Except for amounts held in the Accounts listed in subsection (b)&nbsp;below, a Disabled Participant who
has not experienced a Termination of Employment may request to receive a partial distribution of a portion of his Account Balance, excluding the portion, if any, invested in Company Stock. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Excluded Accounts</U></B><B>. </B>A Participant may not withdraw amounts from the following Accounts under this Section&nbsp;10.3:
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Discretionary/Money Purchase Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Safe Harbor Company Stock Match Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Company Stock Match Account; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Company Stock Accounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Disabled Participant may also be able to withdraw amounts transferred to the Plan from a Related Defined Contribution Plan if the
transferring plan permitted such a withdrawal of those amounts. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Minimum Amount of Withdrawal</U></B><B>. </B>The minimum
withdrawal under this Section is the lesser of $1,000 or the remaining unpaid balance of the Participant&#146;s Account Balance available for withdrawal. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.4 <U>Withdrawal from <FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution
Account</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Amounts in a Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT>
<FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account, excluding the portion, if any, invested in Company Stock, may be withdrawn under this Section. This Section does <B><U>not</U></B> apply to amounts in a Participant&#146;s <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>After 60 Months of Participation</U></B><B>. </B>A
Participant who has been participating in the Plan for at least 60 months before the date of the withdrawal may elect a distribution of all or any portion of the Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT
STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Less Than 60 Months of Participation. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>Amounts Credited to Account at Least 24 Months Prior to Withdrawal</U></B><B>. </B>A Participant who has been
participating in the Plan for less than 60 months before the date of the withdrawal may elect a distribution that includes only Employee <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions (or earnings thereon) that were credited to the
Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account at least 24 months prior to the withdrawal. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Amounts Credited to Account Within the 24 Months Preceding Withdrawal</U></B><B>. </B>A Participant who has been
participating in the Plan for less than 60 months before the date of the withdrawal may elect a distribution that includes Employee <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions that have not been credited to the Participant&#146;s
<FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account for at least 24 months, in which case the Participant shall not thereafter be eligible to make Employee <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Contributions to the Plan before the first payroll period that begins at least 6 months after the date of the withdrawal. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Minimum Amount of Withdrawal</U></B><B>. </B>The minimum withdrawal under this Section is $1,000. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Plan Participation</U></B><B>. </B>The period of participation in this Plan of a Participant who became eligible to participate in
this Plan as of the Effective Date shall include the Participant&#146;s period of participation in the Kellanova Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative
Committee may from time to time establish such uniform and <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> rules and procedures as it deems appropriate to administer withdrawals from <FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT
STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Accounts. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.5 <U>Withdrawal from
<FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Amounts in a Participant&#146;s <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account, excluding the portion, if any, invested in Company Stock, may be withdrawn under this Section. This Section does <B><U>not</U></B> apply to amounts in a Participant&#146;s <FONT
STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>After 60
Months of Participation</U></B><B>. </B>A Participant who has been participating in the Plan for at least 60 months before the date of the withdrawal may elect a distribution of all or any portion of the Participant&#146;s <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Less Than 60 Months of
Participation</U></B><B>.</B> </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>Amounts Credited to Account At Least 24 Months Prior to Withdrawal</U></B><B>.
</B>A Participant who has been participating in the Plan for less than 60 months before the date of the withdrawal may elect a distribution that includes only Employee <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions (or earnings
thereon) that were credited to the Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account at least 24 months prior to the withdrawal. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Amounts Credited to Account Within the 24 Months Preceding
Withdrawal</U></B><B>. </B>A Participant who has been participating in the Plan for less than 60 months before the date of the withdrawal may not elect a distribution that includes Employee <FONT STYLE="white-space:nowrap">After-Tax</FONT>
Contributions that were not credited to his <FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account for at least 24 months prior to the withdrawal. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Minimum Amount of Withdrawal</U></B><B>. </B>The minimum withdrawal under this Section is the lesser of $1,000 or the remaining
unpaid balance of the Participant&#146;s Account Balance available for withdrawal. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Plan Participation</U></B><B>. </B>The
period of participation in this Plan of a Participant who became eligible to participate in this Plan as of the Effective Date shall include the Participant&#146;s period of participation in the Kellanova Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative Committee may from time to time establish such uniform and <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> rules
and procedures as it deems appropriate to administer withdrawals from Participants <FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Accounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.6 <U>Hardship Withdrawals</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Eligibility</U></B><B>. </B>A Participant who has a financial hardship may withdraw amounts from the Accounts listed in subsection
(b)&nbsp;below. For purposes of this Section, a Participant has a &#147;financial hardship&#148; if both of the following requirements are satisfied: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Participant has an immediate and heavy financial need; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The distribution is necessary to satisfy the financial need. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who requests a hardship withdrawal must provide the Plan Administrator with sufficient information for the Plan Administrator to
determine whether the request meets the hardship withdrawal requirements of Code &#167;401(k). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Available Accounts</U></B><B>.
</B>A Participant may withdraw funds from the following Accounts if the Participant has a financial hardship as defined in this Section&nbsp;10.6, excluding the portion, if any, invested in Company Stock: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Rollover Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Post-2015 Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account;
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Roth Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Post-2015 Account; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Post-2015 Account. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who has a financial hardship as defined in this Section&nbsp;10.6 may also be
able to withdraw amounts transferred to the Plan from a Related Defined Contribution Plan if the transferring plan permitted such a withdrawal from those amounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Deemed Immediate and Heavy Financial Need</U></B><B>. </B>A Participant may make a hardship withdrawal only if the Participant
incurs any one or more of the following immediate and heavy financial needs: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Uninsured expenses for medical care
incurred by the Participant or the Participant&#146;s Spouse or dependents, or necessary for these persons to obtain medical care; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Costs directly related to the purchase of the principal residence for the Participant (excluding mortgage payments); </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Tuition, related educational fees, and room and board expenses for the next 12 months of post-secondary education for the
Participant or the Participant&#146;s Spouse, children, or dependents; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Payments necessary to prevent the eviction of
the Participant from the Participant&#146;s principal residence or foreclosure on the mortgage on that residence; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5)
Burial or funeral expenses for the Participant&#146;s deceased parents, Spouse, children, or dependents; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Uninsured
expenses for the repair of damage to the Participant&#146;s principal residence that would qualify for a casualty deduction under Code &#167; 165 (determined without regard to whether the loss exceeds 10% of adjusted gross income and without
regarding to Code &#167; 165(h)(5)). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For purposes of subsections (1)&nbsp;and (3) above, the term &#147;dependent&#148; has the same
meaning as in Code &#167; 152, determined without regard to Code &#167;&#167; 152(b)(1), 152(b)(2) and 152(d)(1)(B). For purposes of subsection (5)&nbsp;above, the term &#147;dependent&#148; has the same meaning as in Code &#167; 152, determined
without regard to Code &#167; 152(d)(1)(B). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <U>Necessary to Satisfy Financial Need</U>. A distribution shall be necessary to satisfy
the financial need only if all the following requirements are satisfied: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The distribution is not in excess of the
amount of the Participant&#146;s immediate and heavy financial need. The amount of an immediate and heavy financial need may include any amounts necessary to pay federal, state or local income taxes or penalties reasonably anticipated to result from
the distribution. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Participant has obtained all distributions (including the distribution of ESOP dividends under
Code &#167;Section&nbsp;404(k), but not hardship withdrawals) and all nontaxable loans currently available from the Plan or any other qualified plan maintained by the Company or a Related Employer. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) <B><U>Minimum Amount of Withdrawal</U></B><B>. </B>In addition to the limit on the
amount which may be withdrawn described in subsection (d)(1) above, the following limits shall apply: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The minimum
withdrawal under this Section is the lesser of $1,000 or the remaining unpaid balance of the Participant&#146;s Account Balance available for withdrawal. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Hardship withdrawals of investment income allocated to elective deferrals after December&nbsp;31, 1988 are not permitted.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) <B><U>Administration of Hardship Withdrawals</U></B><B>. </B>The Plan Administrator will review and approve requests for hardship
withdrawals on a uniform and nondiscriminatory basis. The Participant must represent in writing that he or she has insufficient cash or other liquid assets to satisfy the financial need. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.7 <U>Withdrawal of <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching <FONT STYLE="white-space:nowrap">Pre-2016</FONT>
Contributions</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Amounts in a Participant&#146;s <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution <FONT
STYLE="white-space:nowrap">Pre-2016</FONT> Account, excluding the portion, if any, invested in Company Stock, may be withdrawn under this Section. This Section does <B><U>not</U></B> apply to amounts in a Participant&#146;s <FONT
STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Post-2015 Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>After 60 Months of
Participation</U></B><B>. </B>A Participant who has been participating in the Plan for at least 60 months before the date of the withdrawal may elect a distribution of all or any portion of the Participant&#146;s
<FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Less Than 60 Months of Participation</U></B><B>. </B>A Participant who has been participating in the Plan for less than 60 months
before the date of the withdrawal may elect a distribution that includes only <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contributions (or earnings thereon) that were credited to the Participant&#146;s <FONT
STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Account at least 24 months prior to the withdrawal. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Plan Participation</U></B><B>. </B>The period of participation in the Plan of a Participant who became eligible to participate in
this Plan as of the Effective Date shall include the Participant&#146;s period of participation in the Kellanova Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative
Committee may from time to time establish such uniform and <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> rules and procedures as it deems appropriate to administer withdrawals from <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor
Matching Contribution <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.8 <U>Withdrawal During Qualified Military Service</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant receiving differential wage payments from the Employer who is called to Qualified Military Service for a period of more
than 30 days shall be eligible to make a withdrawal from his <FONT STYLE="white-space:nowrap">Before-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account, excluding the portion, if any, invested in Company Stock. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If a Participant receives a withdrawal under this Section&nbsp;10.8, the Participant may not make
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions during the <FONT STYLE="white-space:nowrap">six-month</FONT> period following the distribution. A Participant must complete a new Compensation Reduction Election to resume <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contributions after the <FONT STYLE="white-space:nowrap">six-month</FONT> suspension. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant employed by Insurgent Brands LLC who is a member of the reserves who has been
ordered or called to active duty for a period of more than 179 days or for an indefinite period may receive a qualified reservist distribution of all or any part of his or her <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account
or Roth Contribution Account during such active duty period. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 11 Loans </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.1 <U>Loans to Participants</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant (including a Participant who only has a Rollover Account) may borrow from the Participant&#146;s Accounts as provided in this
Article and as provided in any loan procedures adopted by the Plan Administrator. However, a Participant may borrow from his Accounts only if: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Participant is actively employed by the Employer (including a Participant on a paid Leave of Absence) as of the date of the loan; or
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Participant is a party in interest (as defined in Section&nbsp;3(14) of ERISA) with respect to the Plan as of the date of the
loan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Loans shall be made available to all Participants on a reasonably equivalent basis. However, the Plan Administrator shall have
discretion to determine whether a loan should be made to a Participant and the amount of the loan. The standards used by the Plan Administrator shall be applied uniformly without discrimination to all Participants requesting loans, but the Plan
Administrator may take into account a Participant&#146;s credit rating, financial need and ability to repay the loan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.2 <U>Available
Accounts</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who is eligible for a loan under this Article may borrow from the Accounts listed below. The loan shall be
taken from the Participant&#146;s Accounts in the following order: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Rollover Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <FONT STYLE="white-space:nowrap">After-Tax</FONT> Post-2015 Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <FONT STYLE="white-space:nowrap">After-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Post-2015 Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> <FONT STYLE="white-space:nowrap">Pre-2016</FONT> Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) Roth Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution Post-2015 Account; </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) <FONT STYLE="white-space:nowrap">Non-Safe</FONT> Harbor Matching Contribution <FONT
STYLE="white-space:nowrap">Pre-2016</FONT> Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) Safe Harbor Matching Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(j) Discretionary/Money Purchase Account; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(k) Transfer Discretionary Employer Contribution Account, and from the Investment Options in which the Accounts are invested on a <FONT
STYLE="white-space:nowrap">pro-rata</FONT> basis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant may also be able to borrow from amounts transferred to the Plan from a
Related Defined Contribution Plan if the transferring plan permitted loans from those amounts. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.3 <U>Loan Amount and Limitations</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) A Participant may have only one loan outstanding at any time under this Plan and any other qualified retirement plan of the
Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The principal amount of the loan must be at least $1,000 and shall not exceed the Account Balance in the Accounts available
for a loan under Section&nbsp;11.2. The principal amount of the loan shall not exceed the least of the following amounts: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) 50% of the Participant&#146;s Accounts available for a loan under Section&nbsp;11.2; or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) $50,000, reduced by the excess of: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The highest outstanding balance of all such loans during the <FONT STYLE="white-space:nowrap">one-year</FONT> period ending
on the day before the loan is made, over </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The outstanding balance of all such loans on the day the loan is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">These limitations shall be determined and applied at the time the loan is made. These limitations shall be reduced by the outstanding balance
of all other loans to the Participant under all qualified retirement plans of the Employer or any Related Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The loan must
bear interest equal to the prime lending rate plus one percent, as of the last business day of the month prior to the month in which the loan is made, or another reasonable rate of interest as determined by the Administrative Committee. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) The loan must be adequately secured. Any of the Participant&#146;s Account Balances available for a loan under Section&nbsp;11.2 may be
used as security for the loan; and the Account Balances will be considered adequate security if, at the time the loan is made, the principal balance of the loan does not exceed 50% of the Account Balances. The Plan Administrator and the Trustee may,
in their discretion, accept or reject any security offered in a particular case. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) A Participant may borrow from his Discretionary/Money Purchase Account provided that
with respect to any borrowed amount secured by any portion of a Participant&#146;s Discretionary/Money Purchase Account, the Participant&#146;s Spouse has consented to the use of the Participant&#146;s Discretionary/Money Purchase Account as
security for the loan within the <FONT STYLE="white-space:nowrap">90-day</FONT> period ending on the date on which the loan is to be secured. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) The loan must be repaid in substantially equal periodic payments of principal and accrued interest. Repayment will begin as soon as
administratively practicable after the loan is issued. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Loans may be prepaid at any time without penalty. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The term of the loan will be extended by periods of Qualified Military Service. Loan payments will be suspended, but
interest will continue to accrue, during periods of Qualified Military Service. During periods of Qualified Military Service, interest may not accrue at a rate in excess of six percent. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) The loan must be repaid by payroll deduction, except for those Participants who are not receiving a paycheck or who are laid off with
recall rights, who may repay the loan by loan repayment check under the terms of the loan policies and procedures established by the Plan Administrator. A loan may not be made in an amount that would result in a payroll deduction for the Participant
greater than the amount of the Participant&#146;s net pay after all other deductions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) If an Account is used as security for the loan,
the Plan Administrator may reduce the Account by the outstanding balance of the loan at any time the loan is in default. If the loan is in default, the Participant shall have the option to repay the remaining balance in full no later than 90 days
following the date of default. If the loan is not repaid, it will be deemed a distribution from the Plan, will be subject to taxes, and may be subject to early distribution penalties. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) The loan shall be an investment of the Participant&#146;s Accounts. For purposes of allocating the net income or loss from investment of
Plan assets to the Accounts, the loan shall be treated like a distribution and repayments shall be treated like elective deferral contributions. The Trustee may segregate the loan and repayments for investment and accounting purposes. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(j) The Plan Administrator may authorize a Participant who is on an authorized Leave of Absence or who has filed for bankruptcy to suspend
loan repayments for a period of up to 12 months. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 12 Administration </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.1 <U>Chairman of the Board</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The chairman of the board of directors of the Company has overall responsibility for the establishment, amendment, termination, administration
and operation of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.2 <U>Administrative and Finance Committees</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <U><B>Administrative Committee</B></U><B>. </B>The WK Kellogg Co ERISA Administrative Committee (the <I>&#147;Administrative
Committee&#148;</I>) shall consist of at least three members appointed by the Company. The Company may remove any member of a Committee at any time, with or without cause, and shall appoint his successor. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Finance Committee</U></B><B>. </B>The WK Kellogg Co ERISA Finance Committee (the
<I>&#147;Finance Committee&#148;</I>) shall consist of at least three members appointed by the Company. The Company may remove any member of a Committee at any time, with or without cause, and shall appoint his successor. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Committee Chairperson and Secretary</U></B><B>. </B>Each Committee may elect a member as chairperson and may appoint a secretary,
who may or may not be a member of that Committee. The Committee shall keep a record of all meetings. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Committee Voting and
Responsibilities</U></B><B>. </B>Each Committee may act only by a majority vote of its members who are present and voting at a meeting or by the unanimous written consent of all members without a meeting. Action by the Committee must be evidenced by
a writing signed by the chairman or the secretary. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) <B><U>No Compensation</U></B><B>. </B>The members of each Committee shall serve
without bond (except as otherwise required law) and without compensation for their service. All expenses of each Committee shall be paid by the Plan except to the extent paid by the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) <B><U>Bonding</U></B><B>. </B>The Plan shall bear the cost of furnishing any fidelity bond required under ERISA with respect to the
Committees. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) <B><U>Meetings</U></B><B>. </B>The Committees shall conduct business and hold meetings at places and times that each
Committee determines to be appropriate, provided that the Committees shall meet at least once each calendar year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) <B><U>Information
from Employer</U></B>. The Employer shall provide the Committees or their delegates with the information they reasonably need to discharge their duties. The Committees and the Trustee may rely conclusively on the information supplied by the
Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.3 <U>Responsibilities of Administrative Committee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative Committee is the Plan Administrator, and is the named fiduciary for the operation and administration of the Plan. The
Administrative Committee is responsible for the operation and administration of the Plan, and has all of the discretionary authority necessary or appropriate to do so. The Administrative Committee&#146;s responsibility and discretionary authority
include: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Interpreting and construing the terms of the Plan; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Establishing policies, procedures, and forms for administering the Plan; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Determining eligibility for participation and benefits; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) Allocating contributions, forfeitures, and investment income to Participant Accounts; </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Determining the benefits of Participants, alternate payees, and Beneficiaries; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) Maintaining records and filing reports; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) Employing professionals to render advice as it may deem necessary to the performance of its duties; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) Correcting errors in the administration of the Plan, including adjustment of previous allocations to Participant Accounts, and, with the
Employer, requesting approval from the Internal Revenue Service to correct administrative and other operational errors with respect to the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.4 <U>Responsibilities of Finance Committee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Finance Committee is the named fiduciary for the management and control of the Trust and has responsibility for the investment of the
Trust. The Finance Committee has discretionary authority to administer the Trust, including, but not limited to, the discretionary authority to: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Appoint, remove, and direct the Company to enter into a trust agreement with trustees; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Appoint, remove, and direct the Company to contract with investment managers; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Establish investment guidelines and objectives; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) Monitor the performance of the Trustee and investment managers; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Employ professionals to render advice as it may deem necessary to the performance of its duties; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) Direct the investment of Plan assets into insurance contracts or other investments, with the Trustee as the policyholder; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) Select the Investment Options available to Participants. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.5 <U>Indemnification</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Employer will indemnify the members of the Administrative Committee and Finance Committee, and any other employees of the Employer who are
fiduciaries under ERISA, and hold them harmless against any and all liabilities, including legal fees and expenses, arising out of any act or omission made or suffered in good faith pursuant to the provisions of the Plan or arising out of any
failure to discharge any fiduciary obligation imposed by ERISA other than a willful failure to discharge an obligation of which the person was aware. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.6 <U>Domestic Relations Orders</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Whenever the Plan Administrator is served with a domestic relations order from a court of competent jurisdiction, the Plan Administrator will
determine whether the order is qualified under Code &#167;414(p) as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator will notify the Participant and
each alternate payee named in the order that the order was served on the Plan Administrator. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Plan Administrator will determine
whether the order is qualified and notify the Participant and each alternate payee of its determination. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) If the Plan Administrator
determines that the order is qualified, the Plan Administrator will direct the Trustee to make payment in accordance with the order as soon as administratively practicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) During the period in which the Plan Administrator is determining the status of the order, payment of any benefits in dispute will be
deferred and the amount of the disputed payments will be segregated in a separate account in the Plan. If the Plan Administrator determines that the order is qualified within 18 months after segregation of the benefits in dispute, the Plan
Administrator will direct the Trustee to pay the segregated amount, plus investment income, to the persons entitled to receive them in accordance with the order. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) If the Plan Administrator determines that the order is not qualified, or if the <FONT STYLE="white-space:nowrap">18-month</FONT> period
described in paragraph (d)&nbsp;has expired and the qualification issue has not been resolved, the Plan Administrator will restore the segregated amounts to the Participant&#146;s Accounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) If the Plan Administrator determines that the order is qualified after expiration of the <FONT STYLE="white-space:nowrap">18-month</FONT>
period, the order will be applied prospectively only. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) For purposes of clarification, domestic relations orders issued with respect to
the Kellanova Plan that relate to Participant Account balances spun off from the Kellanova Plan to this Plan will be treated as domestic relations orders issued with respect to this Plan to the extent provided in such orders. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.7 <U>Allocations and Delegations of Responsibility</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The chairman of the board of directors of the Company, the Administrative Committee and the Finance Committee each may delegate any
responsibilities under the Plan to such person or persons as it may deem advisable, and to revoke any such delegation of responsibility. Any action of a delegate in the exercise of delegated responsibilities shall have the same force and effect as
if such action had been taken by the delegating authority. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Administrative Committee and the Finance Committee each may allocate
any responsibilities under the Plan to one or more of its members, and to revoke any such allocation of responsibilities. Any action of the member to whom responsibilities are allocated in the exercise of allocated responsibilities shall have the
same force and effect as if such action had been taken by the allocating authority. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 13 Claims Procedure </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.1 <U>Application for Benefits</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any person claiming a benefit under the Plan, or a duly authorized representative of the person, must submit an application for benefits on a
form provided or approved by the Plan Administrator and provide such other information and documents as the Plan Administrator may request in order to consider the claim. This claims procedure shall be construed to be consistent with the Department
of Labor&#146;s applicable regulations in 29 C.F.R. &#167; <FONT STYLE="white-space:nowrap">2560.503-1,</FONT> and as they may be amended from time to time. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.2 <U>Claims Procedure</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator will make the initial determination on all claims, and will make the determination based on the Plan
Administrator&#146;s interpretation of the terms of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) All references to the Plan Administrator in this Section&nbsp;13.2 also
include the Plan Administrator&#146;s delegate where the Plan Administrator has delegated the authority to make the determination regarding the claim. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The Plan Administrator will notify the claimant in writing if any claim for benefits is denied. The notice of the adverse benefit
determination will be sent to the claimant within 90 days after receipt of the claim for benefits unless the Plan Administrator determines that special circumstances require an extension of time of up to 90 days for processing the claim. If
additional time is needed, the Plan Administrator will notify the claimant of the special circumstances requiring the extension of time and the date by which the determination will be made. The notice will explain the reasons for the adverse
determination in language that may be understood by the claimant and will reference the Plan provisions upon which the determination is based. The notice will include a description of any additional material or information necessary for the claimant
to perfect the claim and an explanation of why the material or information is necessary. The notice will describe the Plan&#146;s appeal procedures and the time limits of the appeal procedures and will include a statement of the claimant&#146;s
right to bring a civil action under ERISA &#167;502(a) following an adverse benefit determination on the appeal. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.3 <U>Appeal
Procedure</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If claimants are not satisfied with a decision of the Plan Administrator, they must exhaust their administrative
remedies under this Plan by filing a written appeal not later than 60 days after receipt of the notice of adverse benefit determination. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <B><U>First Level Appeal</U></B><B>. </B>A committee or other delegate appointed by the Plan Administrator (the &#147;<I>Appeals
Committee</I>&#148;) will decide all claims on appeal, and will make the decision based on the Appeals Committee&#146;s interpretation of the terms of the Plan. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Claimants or their authorized representatives will be provided upon
request and free of charge, reasonable access to and copies of all documents, records and other information relating to the claim for benefits. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Claimants or their authorized representatives may submit written comments, documents, records and other information
relating to their claim in writing. All materials and arguments must be filed with the appeal. The Appeals Committee will take into account all comments, documents, records, and other information submitted by the claimant relating to the claim,
without regard to whether such information was submitted or considered in the initial benefit determination. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The
Appeals Committee will render its decision on the appeal within a reasonable period of time, but not more than 60 days after receipt by the Plan Administrator of the claimant&#146;s appeal, unless the Appeals Committee determines that special
circumstances require an extension of time for processing. If an extension of time for review is required because of special circumstances, the Appeals Committee will give written notice to the claimant of the extension before the commencement of
the extension that will state the circumstances requiring the extension and the date by which the determination will be made. An extension of time for review will not entitle the claimant to a hearing before the Appeals Committee as to the appeal.
All appeal materials must be submitted in writing. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The Appeals Committee will advise the claimant in writing of the
decision on the appeal stating the reasons for the decision in language that may be understood by the claimant with references to the Plan provisions upon which the appeal determination is based. The notice will contain a statement that the claimant
is entitled to receive upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the claimant&#146;s claim for benefits and a statement of the claimant&#146;s right to bring an
action under ERISA &#167;502(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Second Level Appeal</U></B><B>. </B>A claimant who is not satisfied with the decision of the
Appeals Committee may file a written second level appeal with the Administrative Committee not later than 60 days after receipt of the notice of adverse benefit determination from the Appeals Committee. The Administrative Committee or its delegate
(who will not be the delegate that reviewed the first level appeal) will decide all second level appeals, and will make the decision based on the Administrative Committee&#146;s or delegate&#146;s interpretation of the terms of the Plan. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Claimants or their authorized representatives will be provided upon request and free of charge, reasonable access to and
copies of all documents, records and other information relating to the claim for benefits. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Claimants or their
authorized representatives may submit written comments, documents, records and other information relating to their claim in writing. All materials and arguments must be filed with the appeal. The Administrative Committee or its delegate will take
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 or first appeal. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Administrative Committee or its delegate will render its decision on
the appeal within a reasonable period of time, but not more than 60 days after receipt by the Administrative Committee of the claimant&#146;s appeal, unless the Administrative Committee or its delegate determines that special circumstances require
an extension of time for processing. If an extension of time for review is required because of special circumstances, the Administrative Committee or its delegate will give written notice to the claimant of the extension before the commencement of
the extension that will state the circumstances requiring the extension and the date by which the determination will be made. An extension of time for review will not entitle the claimant to a hearing before the Administrative Committee or its
delegate as to the appeal. All appeal materials must be submitted in writing. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The Administrative Committee or its
delegate will advise the claimant in writing of the decision on the appeal stating the reasons for the decision in language that may be understood by the claimant with references to the Plan provisions upon which the appeal determination is based.
The notice will contain a statement that the claimant is entitled to receive upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the claimant&#146;s claim for benefits and a
statement of the claimant&#146;s right to bring an action under ERISA &#167;502(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.4 <U>Legal Actions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any claimant who wishes to bring a civil action in connection with his or her individual claim for benefits under the Plan must first complete
each step of the claims procedures set forth in this Article 13. No evidence not presented by the claimant in a timely manner as part of a claim for benefits or an administrative appeal under this Article 13&nbsp;may be introduced in any civil
action related to that claim. In addition, any claimant who wishes to bring a civil action after having exhausted the claims procedures set forth in this Article 13 must bring such civil action within 12 months after the claimant&#146;s receipt of a
final adverse benefit determination. Any claimant who fails to file such civil action within 12 months after receipt of a final adverse benefit determination shall be barred from filing such action at any later date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">No person may bring any action at law or in equity to recover his or her individual Plan benefits except in federal court in the Western
District of Michigan. Any other action or any action on behalf of the Plan shall be in accordance with and subject to Section&nbsp;17.4. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 14 Amendment and Termination of the Plan </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;14.1 <U>Plan Termination</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan may be terminated at any time by action of the board of directors of Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Upon complete or partial termination of the Plan, or complete discontinuance of contributions, the Account Balances of the affected
Participants will become fully vested. </P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) If the Company discontinues contributions to the Plan, the Company will maintain the <FONT
STYLE="white-space:nowrap">tax-qualification</FONT> of the Plan and Trust under Code &#167;&#167;401(a) and 501(a) until such time as the Company terminates the Plan. Upon termination, the Account Balances of Participants will be distributed in lump
sum payments within one year unless an application for a determination letter is pending with the Internal Revenue Service, in which case the Account Balances will be distributed as soon as practicable after the Company has received a favorable
determination letter. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;14.2 <U>Amendment</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company reserves the right to amend the Plan at any time, subject to the following: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) No amendment may retroactively reduce a Participant&#146;s Account Balance or eliminate an optional form of distribution, except as
permitted by law. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) No amendment may change the rights, duties, or responsibilities of the Trustee without the Trustee&#146;s consent.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) No amendment shall be effective unless the Plan, as amended, shall be for the exclusive benefit of Participants. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) No amendment shall be adopted that violates Code &#167;411(d)(6). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Unless otherwise delegated by the Chairman of the Board of Directors, an amendment will not be effective unless it is signed by both the
Company&#146;s Chief Legal Officer and the Company&#146;s Chief Human Resources Officer. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 15 Funding </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.1 <U>Trust Requirement</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) All assets of the Plan will be held in the Trust for the exclusive benefit of Participants and Beneficiaries and for the payment of Plan
administration expenses. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) All contributions under the Plan will be paid to the Trustee for deposit in the Trust. All assets of the
Trust, including investment income, will be retained for the exclusive benefit of Participants and Beneficiaries. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.2 <U>Prohibition on
Diversion</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Except as provided in this Section&nbsp;15.2, no part of the Trust may be diverted or used for any purpose other
than the payment of benefits, administration expenses, and taxes, until all benefit liabilities to Participants and Beneficiaries have been satisfied. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) All contributions made by the Employer are conditioned upon the initial qualification of the Plan. The Trustee shall return the
contributions at the Employer&#146;s request if the Employer requests a determination letter from the Internal Revenue Service on or before the due date (including extensions) of the Employer&#146;s federal income tax return for the tax year in
which the Plan is adopted (or such later date as the Secretary of the Treasury may prescribe), the Employer receives an adverse determination letter, and the request is made within one year after the date of the adverse determination letter. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) All contributions by the Employer are conditioned on the allowance of a deduction for
the contributions under Code &#167;404 for the Employer&#146;s tax year in which the Plan Year ends. The Trustee shall return a contribution at the Employer&#146;s request if the deduction for the contribution is disallowed and the request is made
within one year after the date of the disallowance. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) The Trustee shall return a contribution at the Employer&#146;s request if the
contribution is made as a result of a mistake of fact and the request is made within one year after the date of the contribution </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) The
Trust Fund shall not be subject to the rights or claims of any creditor of the Employer. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 16
<FONT STYLE="white-space:nowrap">Top-Heavy</FONT> Plan </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;16.1 <U><FONT STYLE="white-space:nowrap">Top-Heavy</FONT> Status</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan is &#147;<I><FONT STYLE="white-space:nowrap">Top-Heavy</FONT></I>&#148; for a Plan Year if the sum of the Account Balances of
Participants who are Key Employees is more than 60% of the sum of the Account Balances of all Participants, or if the Plan is part of a Required Aggregation Group of qualified retirement plans and the sum of the benefits of Participants who are Key
Employees is more than 60% of the sum of the benefits of all Participants, but not if the Plan is part of a Permissive Aggregation Group and the group is not <FONT STYLE="white-space:nowrap">Top-Heavy.</FONT> The determination for any Plan Year will
be made as of the last day of the preceding Plan Year, except that in the first year of any plan included in an Aggregation Group the determination of benefits under the plan will be determined for the first plan year rather than the preceding plan
year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;16.2 <U>Definitions</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In making the <FONT STYLE="white-space:nowrap">Top-Heavy</FONT> determination, the following definitions and related rules apply: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) &#147;<I>Aggregation Group</I>&#148; means any group of qualified retirement plans, including terminated plans, maintained by the Employer
during the five year period ending on the last day of the previous Plan Year. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) A &#147;<I>Required</I>&#148;
Aggregation Group will mean each plan of the Employer in which a Key Employee is a participant and each other plan of the Employer that must be considered in order to enable the plans covering Key Employees to meet the
<FONT STYLE="white-space:nowrap">non-discrimination</FONT> requirements of Code &#167;401(a)(4) or the minimum participation requirements of Code &#167;410. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) A &#147;<I>Permissive</I>&#148; Aggregation Group includes all plans in the Required Aggregation Group and any other plan
of the Employer that are designated by the Employer as part of the group; provided, however, that all plans in a Permissive Aggregation Group must meet the requirements of Code &#167;&#167;401(a)(4) and 410. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) &#147;<I>Benefits</I>&#148; means all account balances under defined contribution plans
and the present value of all accrued benefits under defined benefit plans, including all distributions during the first preceding plan year and all <FONT STYLE="white-space:nowrap">in-service</FONT> distributions during the next four preceding plan
years. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Account balances will be determined as of the last day of the plan year. Accrued benefits will be determined as
of the first day of the plan year. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The benefits of participants who do not perform an hour of service for the Employer
during the first preceding plan year will be disregarded. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The accrued benefit of any
<FONT STYLE="white-space:nowrap">non-Key</FONT> Employee will be determined under the method used for accrual purposes for all plans of the Employer, or if there is no such method, the benefit will accrue not more rapidly than the slowest accrual
rate permitted under Code &#167;411(b)(1)(C). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Rollovers and <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">plan-to-plan</FONT></FONT> transfers will be taken into account as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) If the payment
was made from a plan maintained by the Employer and was not initiated by the Employee, or if the payment was received before 1984, the payment will be taken into account by the plan receiving the payment and not by the plan making the payment. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) In all other cases, the payment will be taken into account by the plan making the payment, and not by the plan receiving
the payment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) &#147;<I><FONT STYLE="white-space:nowrap">In-Service</FONT> Distributions</I>&#148; means all distributions for any
reason other than death, disability, or other severance from employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) &#147;<I>Key Employee</I>&#148; means any Employee or former
Employee, including the Beneficiary of any deceased Employee or former Employee, who during the Plan Year was an officer whose Section&nbsp;415 Compensation for the year was more than $215,000 as adjusted pursuant to Code &#167;416(i); a
five-percent owner of the Employer; or a <FONT STYLE="white-space:nowrap">one-percent</FONT> owner of the Employer whose Section&nbsp;415 Compensation for the year was more than $150,000. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) &#147;<I>Employer</I>&#148; includes the Company and all Related Employers except for determining five-percent owners and <FONT
STYLE="white-space:nowrap">one-percent</FONT> owners. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;16.3 <U>Minimum Allocation</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) If the Plan is <FONT STYLE="white-space:nowrap">Top-Heavy</FONT> for a Plan Year, each Participant who is a
<FONT STYLE="white-space:nowrap">non-Key</FONT> Employee on the last day of the Plan Year will receive a minimum allocation of Employer contributions for the Plan Year. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The minimum allocation for the Plan Year will be 3% of the
Participant&#146;s Section&nbsp;415 Compensation for the Plan Year, including, for the Participant&#146;s first Plan Year, Compensation paid before the Participant&#146;s entry date. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) All Employer contributions allocated to the Participant for the Plan Year may be taken into account to satisfy the minimum
allocation requirement. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) If the highest allocation percentage for any Key Employee is less than 3%, the minimum
allocation will be determined using the highest allocation percentage rather than 3%. The allocation percentage for each Key Employee will be determined on the basis of the Key Employee&#146;s Section&nbsp;415 Compensation for the year, taking into
account all contributions and forfeitures allocated to the Key Employee for the Plan Year, including the Key Employee&#146;s elective deferrals. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The last day requirement may be disregarded if it would cause the Plan to fail the minimum coverage requirement of Code
&#167;410(b). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If the Participant is also a participant in a defined benefit plan maintained by the Company or a Related Employer, the
minimum allocation for the Participant will be equal to 5% of the Participant&#146;s Section&nbsp;415 Compensation. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;16.4 <U>Long-Term,
Part-Time Employees</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">All Long-Term, Part-Time Employees shall be excluded from the application of the vesting requirements under
Code &#167; 416(b) and the minimum allocation requirements of Section&nbsp;16.3. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 17 Miscellaneous Provisions </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.1 <U>Limitation of Rights</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The rights of all Participants under the Plan are limited to participation according to the terms of the Plan. No Participant or
Beneficiary has any right to any benefit under the Plan except in accordance with the terms of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The Plan does not give any
Employee or Participant any interest in assets, business, or affairs of the Company or a Related Employer, or the right to examine the books and records of the Company or a Related Employer, and is not to be interpreted or construed otherwise. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.2 <U>No Right to Employment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan does not create any right to employment, or limit the Employer&#146;s rights to modify or terminate the employment of any Employee
without regard to any effect this might have on the Employee&#146;s rights under the Plan, and is not to be interpreted or construed otherwise. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.3 <U>Prohibition on Assignment and Alienation</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) No benefit, right, or other interest of any Participant or Beneficiary is subject to any assignment or alienation. All benefits, rights,
and other interests of Participants and Beneficiaries are protected, to the maximum extent permitted by law, from the claims of creditors. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) The terms &#147;<I>assignment</I>&#148; and &#147;<I>alienation</I>&#148; include any sale, transfer, or other disposition; any
anticipation, pledge, security agreement, or other method of securing payment or performance of an obligation; any garnishment, execution, attachment, levy, or other method of satisfying a creditor&#146;s claims; and any arrangement described in
Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)-13(c)(1).</FONT> The terms &#147;<I>assignment</I>&#148; and &#147;<I>alienation</I>&#148; do not include any arrangement described in Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.401(a)-13(c)(2).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) This prohibition does not apply to any Qualified Domestic Relations Order,
any domestic relations order entered before 1985 (if benefits are already being paid under such order or if the Administrative Committee elects to treat it as a Qualified Domestic Relations Order), any plan loan to a Participant, or any arrangement
permitted by Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)-13(d)</FONT> or (e). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.4 <U>Dispute Resolution</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) In any legal action involving the Plan or Trust, the Employer, the Plan Administrator, and the Trustee will be the only necessary
parties on behalf of the Plan and Trust for purposes of notice or service of process. No Participant, Beneficiary, or other person claiming any interest in the Plan or Trust will have any right to notice or service of process in any such legal
action. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Any claim, dispute or breach arising out of or in any way related to the Plan or Trust shall be settled by mandatory binding
arbitration under the Federal Arbitration Act of 1925, as amended; provided, however, that pursuant to Section&nbsp;13.4, any claims for individual benefits after exhaustion of the claims procedures set forth in Article 13 shall be filed and
adjudicated in federal district court in the Western District of Michigan and not in arbitration. Any arbitration will be conducted on an individual basis only, and not on a class, collective or representative basis, and shall be subject to <FONT
STYLE="white-space:nowrap">non-disclosure</FONT> by the parties, unless disclosure is required by applicable law, including by way of illustration and not limitation, disclosure to the Secretary of Labor and the Secretary of the Treasury under ERISA
Section&nbsp;502(h). The arbitrator shall have no authority to arbitrate any claim on a class or representative basis and may award relief only on an individual basis; provided, however, that the arbitrator may award any relief otherwise available
under ERISA. By participating in the Plan and accepting benefits hereunder, Participants and Beneficiaries waive the right to participate in a class, collective or representative action; provided, however, that if such waiver is held by a court of
competent jurisdiction to be unenforceable, any claim on a class, collective or representative basis shall be filed and adjudicated in federal district court in the Western District of Michigan, and not in arbitration. Any arbitration will be
conducted in Michigan. Any arbitration determination may be subject to review in federal district court in the Western District of Michigan through a motion to enforce or vacate the award. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Any class, collective or representative arbitration is hereby prohibited by or under the
Plan; provided, however, that for ease of Plan administration, the Plan Administrator may, in its sole discretion, take action to combine claims that are similar into a class, collective or representative action to be resolved in arbitration or in
federal district court in the Western District of Michigan, as determined in the sole discretion of the Plan Administrator. Actions initiated by the Plan Administrator in connection with the Plan, including by way of illustration and not limitation,
any declaratory judgment action, may proceed in a court of competent jurisdiction or another forum, such as arbitration, as determined in the sole discretion of the Plan Administrator. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) In case of any dispute regarding payment or delivery of money or property held in the Trust, the Trustee may retain the money or property
until final adjudication by an arbitrator or a court of competent jurisdiction, or the Trustee may deposit the money or property with a court of competent jurisdiction for further disposition as determined by such court. The Trustee will have no
liability for doing so. If the deposit is accepted by such court, the Trustee will have no further responsibility for the money or property. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Arbitration shall be conducted by a single arbitrator in accordance with this Section&nbsp;17.4 and the rules of the American Arbitration
Association, which may limit discovery to ensure it is reasonable in scope, cost effective and not onerous to the parties. The arbitrator shall apply the Federal Arbitration Act of 1925, as amended (the &#147;FAA&#148;) and other applicable
substantive law not inconsistent with the FAA and may make awards or provide other relief consistent with and subject to ERISA. The arbitrator shall make any decisions in writing, and the arbitrator&#146;s decisions shall be final and binding on the
parties. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.5 <U>Severability of Provisions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) The Plan and Trust will be administered so as to qualify under Code &#167;&#167;401(a) and 501(a) and comply with ERISA. If any provision
in the Plan or Trust Agreement conflicts with any <FONT STYLE="white-space:nowrap">tax-qualification</FONT> requirement of the Code or any other requirement of ERISA, the provisions of the Code and ERISA will control. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) If a court determines that any provision of the Plan or Trust Agreement is unenforceable, the court may modify the provision, if possible,
so as to give effect to the Plan and Trust Agreement in a way that is consistent with the purpose of the Plan and the requirements of governing law. If such a modification is not possible, the court may sever the unenforceable provision and enforce
the rest of the Plan and Trust Agreement in a way that is consistent with the purpose of the Plan and the requirements of governing law. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) The Employer, Plan Administrator, and the Trustee, may apply any permissive provision of any applicable law or regulation unless the
provision is contrary to the terms of the Plan or Trust Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.6 <U>Governing Law</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan and Trust are governed by the law of the State of Michigan, even if principles of Michigan law regarding conflict of laws or choice
of law would otherwise require or permit a court to apply the law of another jurisdiction, except to the extent that Michigan law is preempted by the law of the United States of America (including any common law developed by federal courts under the
applicable laws of the United States). </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.7 <U>Investments in Company Stock</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Each Participant, as a named fiduciary, shall have the right to direct the Trustee as to the manner of voting and the exercise of all
other rights which a shareholder of record has with respect to Company Stock allocated to the Participant&#146;s Accounts (including, but not limited to, the right to sell or retain such shares in a public or private tender offer). In the event that
a Participant fails to direct the Trustee as to the manner of voting with respect to Company Stock allocated to the Participant&#146;s Accounts, the Trustee shall not vote such shares or exercise such rights with respect to such pro rata interest.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Participant contributions to the Plan that are invested in Company Stock, including in the ESOP portion of the Plan, shall be
recorded as a specific number of shares. Each Participant may be charged a per share transaction fee with respect to each transfer into or out of Company Stock, which will reduce such Participant&#146;s investment in the Plan in Company Stock. All
transfers into and out of Company Stock in the Plan shall be made in accordance with the specific procedures established by the Plan Administrator. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Plan contributions invested in Company Stock may be subject to withdrawal and loan restrictions established by the Plan Administrator,
including, but not limited to a requirement that such contributions be transferred to another investment fund before they are available for withdrawals or loans. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;17.8 <U>Notices</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any notice required or permitted by the Plan or Trust to be given to any Participant and not otherwise provided for herein may be given by
electronic medium in accordance with Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)-21</FONT> or by sending the notice by regular mail addressed to such address as shown by the Plan&#146;s records. It shall be the duty of the
Participant to advise the Plan Administrator of any changes in address. The Plan Administrator shall have no duty to inquire whether an address previously provided by the Participant has changed. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>WK KELLOGG CO </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SAVINGS AND INVESTMENT PLAN </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(Initially Effective August&nbsp;4, 2023) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan is hereby adopted as set forth in the attached document effective August&nbsp;4, 2023. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"><B>WK Kellogg Co</B></TD></TR>
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<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/&nbsp;Gary Pilnick</TD></TR>
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<TD VALIGN="bottom">President</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top"><B>Date:</B> July&nbsp;30, 2023</TD></TR>
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<TD VALIGN="top"><B>Kellogg Company</B></TD></TR>
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<TD HEIGHT="16"></TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/&nbsp;Gary Pilnick</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Vice Chairman and Chief Legal&nbsp;&amp; Compliance Officer</TD></TR>
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<TD VALIGN="bottom"><B>Date: </B>July&nbsp;26, 2023</TD></TR>
</TABLE></DIV>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>APPENDIX A </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Participating Employers and Union Groups </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1: Participating Employers </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">1906 Foreign
Trading LLC </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WK Kellogg Business Services LLC </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WK Kellogg
Sales LLC </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WK Kellogg North America LLC </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WK Kellogg Puerto
Rico LLC </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kellogg USA LLC </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center">1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">2023 WKKC S&amp;I Plan</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Appendix A</P></TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>APPENDIX B </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Special Provisions Applicable to Eligible Employees </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>who are Residents of Puerto Rico </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The provisions of the Plan, including this Appendix B, apply to Puerto Rico Employees employed by the Company or a Participating Employer.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This Appendix B applies to Eligible Employees who are residents of Puerto Rico within the meaning of Treasury Regulations <FONT
STYLE="white-space:nowrap">&#167;1.501(a)-1(e)</FONT> (&#147;<I>Puerto Rico Employees</I>&#148;). The purpose of this Appendix B is to provide for the participation in this Plan by eligible Puerto Rico Employees and to revise certain provisions of
the Plan to conform such provisions to the Puerto Rico Internal Revenue Code of 1994, as amended (&#147;<I>Puerto Rico Internal Revenue Code</I>&#148;). Accordingly, the provisions set forth below will be applicable with respect to the Puerto Rico
Employees. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Except as specifically described in Sections <FONT STYLE="white-space:nowrap">B-1</FONT> through <FONT
STYLE="white-space:nowrap">B-16</FONT> of this Appendix B, as amended, all other provisions of the Plan, as amended, will apply to Puerto Rico Employees. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Plan assets attributable to the Puerto Rico Employees will be held by and invested under the WK Kellogg Co Savings&nbsp;&amp; Investment Plan
Deed of Constitution of Trust (Puerto Rico) (the &#147;<I>Puerto Rico Trust</I>&#148;). The Puerto Rico Trust is intended to be exempt from income taxation under &#167;1081.01(a) of the Puerto Rico Internal Revenue Code and Section&nbsp;&#167;501
(a) of the US Code, as part of a plan described in &#167;&#167;1081.01(a) and (d)&nbsp;of the Puerto Rico Internal Revenue Code and Code &#167;501(a), pursuant to an election under &#167;1022(i)(2) of ERISA and the provisions of the Puerto Rico
Trust Agreement and related plan documentation and shall be construed and interpreted in a manner that will effectuate such intent. The Puerto Rico Trust is exempt from Puerto Rico income taxes in accordance with &#167;1165(a) of the Puerto Rico
Internal Revenue Code and Code &#167;501(a). Banco Popular will serve as trustee of the Puerto Rico Trust. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-1.</FONT> <U>Eligible Employee.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Article 3 of the Plan, an &#147;<I>Eligible Employee</I>&#148; for purposes of this Appendix B means each Employee who is a
resident of Puerto Rico within the meaning of Treasury Regulations <FONT STYLE="white-space:nowrap">&#167;1.501(a)-1(e)</FONT> except: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) An Employee who is a nonresident alien deriving no earned income from the Employer that constitutes income from sources within Puerto
Rico; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) An Employee who is a member of a unit of employees covered by a Collective Bargaining Agreement, unless the agreement requires
inclusion of the employee in the Plan; and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) A <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider and any individual
who is an independent contractor. </P>
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<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Appendix B</P></TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-2.</FONT> <U>Highly Compensated Employee.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Section&nbsp;2.33 of the Plan, a &#147;<I>Highly Compensated Employee</I>&#148; for purposes of this Appendix B is an Eligible
Employee who is more highly compensated than <FONT STYLE="white-space:nowrap">two-thirds</FONT> of all Puerto Rico Employees. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In applying
the statutory minimum coverage requirements (which as to Employees other than the Puerto Rico Employees are described in and governed by Code &#167;410(b)) to Puerto Rico Employees, the applicable provisions of the Puerto Rico tax laws and
regulations shall govern. In accordance with these provisions, the Plan will: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) Benefit at least 70% of Puerto Rico Employees who are
not Highly Compensated Employees (&#147;<I><FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees</I>&#148;); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Benefit a percentage of <FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees that is at least 70% of the
percentage of Puerto Rico Employees who are Highly Compensated Employees who benefit under the Plan; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) Pass the average benefit test
(as described in the Internal Revenue Code for a New Puerto Rico, as amended (&#147;<I>PR Code</I>&#148;) &#167;1081.01(a)(3)(B)). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The
definition of the term &#147;Highly Compensated Employees&#148; in Section&nbsp;1081.01(d)(3)(E)(iii) of the PR Code shall be used for the discrimination tests required under &#167;&#167;1081.01(a)(e), 1081.01(a)(4) and 1081.01(d)(3) of the PR Code.
</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-3.</FONT> <U><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Sections 4.1, 5.1 and 5.2 of the Plan, the Employer shall contribute to the Trust, as a
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution on behalf of each Active Participant employed by the Employer, the amount by which such Participant&#146;s Compensation has been reduced by the Participant&#146;s Compensation Reduction
Election, if any. A Participant&#146;s Compensation Reduction Election will equal a minimum of 1% up to 50% of Compensation (in increments of 1%); provided, however, that the <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions made on
behalf of a Participant in a calendar year shall not exceed the maximum amount of annual <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution permissible under a cash or deferred contribution arrangement pursuant to &#167;1081.01(d)(7)(A)
of the PR Code, for the applicable calendar year. <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions shall be paid to the Trustee within 60 days of the date on which the amount of the <FONT STYLE="white-space:nowrap">Before-Tax</FONT>
Contribution would have been paid to the Participant in the absence of his or her election, except that no <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution shall be paid to the Trustee by the Employer more than 30 days after the end
of the calendar year to which the applicable <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions are made. Notwithstanding the foregoing, the aggregate percentage of Compensation that a Participant may elect to contribute to the Plan
pursuant to this Section <FONT STYLE="white-space:nowrap">B-3</FONT> and Section <FONT STYLE="white-space:nowrap">B-4</FONT> immediately below may not exceed 50%. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For purposes of clarification, Eligible Employees covered under this Appendix B shall not be eligible to make Roth Contributions. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Appendix B</P></TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-4.</FONT> <U>Employee
<FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions.</U> </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Section&nbsp;4.1 of the Plan, the Employer shall
contribute to the Trust, as an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution on behalf of each employed by the Employer, the amount by which such Participant&#146;s Compensation has been reduced by the Participant&#146;s <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Contribution Election, if any. A Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Election will equal a minimum of 1% up to 10% of Compensation (in increments of 1%);
provided, however, the aggregate percentage of Compensation that a Participant may elect to contribute to the Plan pursuant to this Section <FONT STYLE="white-space:nowrap">B-4</FONT> and Section <FONT STYLE="white-space:nowrap">B-3</FONT>
immediately above may not exceed 50%. <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions shall not exceed the limitations prescribed from time to time by Section&nbsp;1081.01(a)(15) of the PR Code. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-5.</FONT> <U>Restrictions on Employer Matching Contributions.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Section&nbsp;5.3 of the Plan, the Contribution Percentage (the &#147;<I><FONT STYLE="white-space:nowrap">PR-Contribution</FONT>
Percentage</I>&#148;) for Puerto Rico Employees who are Highly Compensated Employees for each Plan Year shall bear a relationship to the <FONT STYLE="white-space:nowrap">PR-Contribution</FONT> Percentage for
<FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees for the preceding Plan Year that meets either of the following tests: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) The <FONT STYLE="white-space:nowrap">PR-Contribution</FONT> Percentage of Puerto Rico Employees who are Highly Compensated Employees will
not be more than the <FONT STYLE="white-space:nowrap">PR-Contribution</FONT> Percentage of <FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees multiplied by 1.25; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) The <FONT STYLE="white-space:nowrap">PR-Contribution</FONT> Percentage of Puerto Rico Employees who are Highly Compensated Employees will
not be more than the <FONT STYLE="white-space:nowrap">PR-Contribution</FONT> Percentage of <FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees multiplied by 2.0; provided that the
<FONT STYLE="white-space:nowrap">PR-Contribution</FONT> Percentage of the Puerto Rico Employees who are Highly Compensated Employees does not exceed the <FONT STYLE="white-space:nowrap">PR-Contribution</FONT> Percentage of all <FONT
STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees by more than two percentage points. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-6.</FONT> <U>Dollar Limitations on <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Article 5 of the Plan, a Participant may, on or before each March&nbsp;1, request a withdrawal of any amount (and any income
allocable thereto) by which the sum of <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions and other &#147;elective deferrals&#148;, as defined in &#167;1081.01(d) of the PR Code, during the preceding calendar year, exceeded the maximum
amount of <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions permitted under Section <FONT STYLE="white-space:nowrap">B-3</FONT> of this Appendix B for such calendar year. Any such distribution shall be made no later than April&nbsp;15
following the date the request is made. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-7.</FONT> <U><FONT STYLE="white-space:nowrap">Non-Discrimination</FONT>
Limitations.</U> </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Section&nbsp;5.2 of the Plan, the Actual Deferral Percentage (the &#147;<I><FONT
STYLE="white-space:nowrap">PR-ADP</FONT></I>&#148;) for Puerto Rico Employees who are Highly Compensated Employees for each Plan Year shall bear a relationship to the <FONT STYLE="white-space:nowrap">PR-ADP</FONT> for
<FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees for the preceding Plan Year that meets either of the following tests: </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">3</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">2023 WKKC S&amp;I Plan</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Appendix B</P></TD></TR></TABLE>

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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) The <FONT STYLE="white-space:nowrap">PR-ADP</FONT> of Puerto Rico Employees who are
Highly Compensated Employees will not be more than the <FONT STYLE="white-space:nowrap">PR-ADP</FONT> of <FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees multiplied by 1.25; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(j) The <FONT STYLE="white-space:nowrap">PR-ADP</FONT> of Puerto Rico Employees who are Highly Compensated Employees will not be more than the
<FONT STYLE="white-space:nowrap">PR-ADP</FONT> of <FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees multiplied by 2.0; provided that the <FONT STYLE="white-space:nowrap">PR-ADP</FONT> of the Puerto Rico Employees
who are Highly Compensated Employees does not exceed the <FONT STYLE="white-space:nowrap">PR-ADP</FONT> of all <FONT STYLE="white-space:nowrap">Non-Highly</FONT> Compensated Puerto Rico Employees by more than two percentage points. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-8.</FONT> <U>Compensation.</U><U> </U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the provisions of Section&nbsp;2.6(b)(2) of the Plan, the maximum annual compensation described in &#167;1081.01(a)(12) of the
PR Code shall be used to determine the contributions under the Plan. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-9.</FONT> <U>Employer.</U><U> </U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the provisions of Section&nbsp;2.27 of the Plan, the definition of the term &#147;<I>Employer</I>&#148; in &#167;1081.01(a)(14)
of the PR Code shall be used for the discrimination tests required under &#167;&#167;1081.01(a)(3), 1081.01(a)(4) and 1081.01(d)(3) of the PR Code. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT
STYLE="white-space:nowrap">B-10.</FONT> <U>Limitations on Contributions.</U> </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Section&nbsp;5.4 of the Plan, the Maximum
Annual Additions may be modified to the extent required to ensure compliance with the maximum contribution threshold of &#167;1081.01(a)(11) of the PR Code. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-11.</FONT> <U>Direct Rollovers.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Section&nbsp;9.7 of the Plan, any election made by a Distributee shall be made and effected in accordance with such rules and
procedures as may be established from time to time by the Administrative Committee in order to comply with &#167;1081.01(b)(2)(A) of the PR Code. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding Section&nbsp;9.7 of the Plan, an &#147;<I>Eligible Retirement Plan</I>&#148; is an individual retirement account described in
&#167;1081.02(a) of the PR Code; an individual retirement annuity described in &#167;1081.02(b) of the PR Code; a qualified trust described in &#167;1081.01(a) of the PR Code; a qualified annuity plan described in &#167;1033.09(a)(2) of the PR Code;
or a nondeductible individual retirement account described in &#167;1081.03 of the PR Code. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-12.</FONT> <U>Loans to
Participants.</U> </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the provisions of Article 11 of the Plan, the Administrative Committee may modify the loan
requirements to the extent required to ensure compliance with &#167;1081.01(b)(3)(E) of the PR Code. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">4</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">2023 WKKC S&amp;I Plan</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Appendix B</P></TD></TR></TABLE>

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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-13.</FONT> <U>Administrative Committee.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition to the duties assigned and the powers granted under Section&nbsp;12.3 of the Plan, with respect to Puerto Rico Employees, the
Administrative Committee shall enforce the Plan in accordance with the terms of this Appendix B, the Puerto Rico Trust Agreement and the laws of Puerto Rico, and shall have all discretionary powers necessary to accomplish such purpose. In addition,
the Administrative Committee shall have the discretionary power to adopt rules and procedures to ensure the qualification of the Plan under Section&nbsp;1081.01(a) of the PR Code and apply the discrimination tests of Sections 1081.01(a)(3),
1081.01(a)(4) and 1081.01(d)(3) of the PR Code. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-14.</FONT> <U>Finance Committee.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition to the powers granted under Section&nbsp;12.4 of the Plan, with respect to Puerto Rico Employees, the Finance Committee shall have
all powers necessary to appoint and remove and direct the Company to enter into a Trust Agreement with a bank or other licensed institution pursuant to Puerto Rico laws for the establishment of the Puerto Rico Trust. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-15.</FONT> <U>Law Governing.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the provisions of Section&nbsp;17.6 of the Plan, with respect to Puerto Rico Employees, the Plan shall be construed and
enforced according to the laws of the Commonwealth of Puerto Rico to the extent not preempted by federal laws. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-16.</FONT> <U><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the provisions of Section&nbsp;4.1(e) of the Plan, the maximum contributions for an Eligible Employee, as defined in Section <FONT
STYLE="white-space:nowrap">B-1</FONT> of this Appendix B, who have attained age 50, for any taxable year commenced on or after January&nbsp;1, 2011 shall be increased by $1,000. For taxable years commenced on or after December&nbsp;31, 2011, the
maximum contribution for such Eligible Employee shall be increased by $1,500 or such other amount established from time to time under &#167;1081.01(d)(7) of the PR Code. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT STYLE="white-space:nowrap">B-17.</FONT> <U><FONT STYLE="white-space:nowrap">In-Plan</FONT> Roth Conversions and Rollovers.</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Notwithstanding the provisions of Section&nbsp;4.9 of the Plan, Eligible Employees described in this Appendix B shall not be eligible to make <FONT
STYLE="white-space:nowrap">in-Plan</FONT> Roth rollovers. Notwithstanding Section&nbsp;4.4 of the Plan, Eligible Employees described in this Appendix B shall not be eligible to rollover Roth contributions into the Plan during the period on and after
January&nbsp;4, 2021 and before June&nbsp;1, 2021. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Except as specifically described in Sections
<FONT STYLE="white-space:nowrap">B-1</FONT> through <FONT STYLE="white-space:nowrap">B-16</FONT> of this Appendix B, as amended, all other provisions of the Plan, as amended, will apply to Puerto Rico Employees. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">5</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">2023 WKKC S&amp;I Plan</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Appendix B</P></TD></TR></TABLE>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>APPENDIX C </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Merged Plan </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">None as of the Effective Date. </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">2023 WKKC S&amp;I Plan</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Appendix C</P></TD></TR></TABLE>

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<FILENAME>d562097dex44.htm
<DESCRIPTION>EX-4.4
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<HTML><HEAD>
<TITLE>EX-4.4</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 4.4 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>THE KELLOGG COMPANY </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>BAKERY, CONFECTIONERY, TOBACCO WORKERS </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>AND GRAIN MILLERS </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>SAVINGS AND INVESTMENT PLAN </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2016 Restatement </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(for
Plan Years beginning on or after January&nbsp;1, 2016) </B></P>
</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>TABLE OF CONTENTS </U></B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="14%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="82%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="2" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Page</B></TD>
<TD VALIGN="bottom">&nbsp;</TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 1 : Introduction</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>1</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Purpose</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Sponsor</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Prior Employees at San Leandro Facility</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">1</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Mergers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;1.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Interpretation and Construction</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">2</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 2 : Definitions and Special Rules</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>2</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>402(g) Limit</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Account Balance</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Administrative Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.6</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.7</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Bargaining Unit</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.8</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.9</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">3</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.10</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.11</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Code</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.12</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Collective Bargaining Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.13</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.14</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Stock</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.15</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Company Stock Matching Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.16</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">4</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.17</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Deemed Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.18</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Disability or Disabled</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">5</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.19</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distributee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.20</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Dividend Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.21</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Contribution Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.22</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Elective Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.23</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.24</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Retirement Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">6</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.25</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligible Rollover Distribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">7</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.26</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.27</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.28</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ERISA</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.29</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Finance Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.30</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Highly Compensated Employee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">8</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.31</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>International Union</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.32</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investment Option</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.33</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Leave of Absence</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">9</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.34</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limitation Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.35</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Master Agreement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
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<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="16%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="80%"></TD>

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


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.36</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Matching Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.37</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Matching Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.38</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Merger Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.39</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.40</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Normal Retirement Age</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.41</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.42</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Administrator</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">10</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.43</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Year</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.44</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Domestic Relations Order</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.45</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.46</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Qualified <FONT STYLE="white-space:nowrap">Non-Elective</FONT> Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.47</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Related Employer</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.48</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Beginning Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.49</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Retire or Retirement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">11</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.50</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.51</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.52</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Section&nbsp;415 Compensation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">12</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.53</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Employer Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.54</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Employer Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.55</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Spouse</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.56</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Termination of Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.57</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.58</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Union</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">14</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.59</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Valuation Date</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;2.60</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Year of Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 3 : Eligibility and Participation</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>15</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Eligibility</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">15</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">16</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participation after Reemployment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">17</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Leaves of Absence</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">17</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transfer to Ineligible Job Classification</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">17</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;3.6</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Transfer From Ineligible Job Classification</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 4 : Contributions</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>18</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">18</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employer Matching Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">20</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Rollover Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">20</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Special Employer Contribution</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Time for Payment of Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.6</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Contributions for Reemployed Veterans</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">21</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;4.7</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Death of Participant During Qualified Military Service</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">22</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 5 : Limits on Contributions</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>23</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limits on <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">23</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Nondiscrimination Tests Regarding <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">23</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Nondiscrimination Tests Regarding Matching Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">26</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;5.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Maximum Annual Additions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">26</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR></TABLE>
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<TD></TD></TR>

<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 6 : Participant Accounts</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>28</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;6.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Individual Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">28</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;6.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Vesting</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;6.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Participant Investment Elections</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;6.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Adjustments to Accounts</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">29</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 7 : Company Stock Accounts</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>30</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Employee Stock Ownership Plan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Definitions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">30</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Election to Receive Dividends on Company Stock Fund</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;7.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>ESOP Requirements</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">31</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 8 : Distribution of Benefits</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>32</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distribution Upon Termination of Employment or Disability</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">32</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Time of Payment After Termination of Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">32</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Distribution on Account of Death</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">34</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Designation of Beneficiary</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">35</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Consent to Benefit Payments</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">36</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.6</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Direct Rollovers</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">36</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.7</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Required Minimum Distributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">37</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.8</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Missing Participants and Forfeitures</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">38</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;8.9</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Additional Distribution Provisions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">39</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 9 : <FONT STYLE="white-space:nowrap">In-Service</FONT>
Distributions</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>40</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawals After Age 59 1/2</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal From Rollover Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal from <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">40</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawal from Matching Contribution Account</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">41</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Hardship Withdrawals</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">41</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.6</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawals During Military Leave</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">42</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;9.7</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Withdrawals Upon Plan Termination</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">42</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 10 : Loans</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>43</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Loans To Participants</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">43</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;10.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Loan Amount and Limitations</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">43</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 11 : Administration</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>45</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Administrative and Finance Committees</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">45</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Responsibilities of Administrative Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">47</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Responsibilities of Finance Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">48</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Responsibilities of Appeals Committee</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">49</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Domestic Relations Orders</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">49</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;11.6</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Committee Liability</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">50</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">iii </P>

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<TD></TD>
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 12 : Claims Procedure</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>50</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Application for Benefits</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">50</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Claims Procedure <FONT STYLE="white-space:nowrap">&#150;Non-Disability</FONT> Determination</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">50</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Appeal Procedure for <FONT STYLE="white-space:nowrap">Non-Disability</FONT> Determinations</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">51</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Claims Procedure for Disability Determinations</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">53</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Legal Actions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">55</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 13 : Amendment and Termination</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>55</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Duration</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">55</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Amendment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">55</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Termination</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">56</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;13.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Plan Merger</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">56</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
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<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 14 : Funding</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>57</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;14.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Trust Requirement</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">57</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;14.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Prohibition on Diversion / No Reversion of Employer Contributions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">57</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Article 15 : Miscellaneous</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right"><B>58</B></TD>
<TD NOWRAP VALIGN="bottom"><B>&nbsp;</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.1</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Limitation of Rights</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.2</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>No Right to Employment</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.3</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Prohibition on Assignment and Alienation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.4</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Litigation</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">58</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.5</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Severability of Provisions</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">59</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.6</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Governing Law</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">59</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.7</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Investments in Kellogg Company Stock</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">59</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Section&nbsp;15.8</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Notices</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD>
<TD NOWRAP VALIGN="bottom" ALIGN="right">60</TD>
<TD NOWRAP VALIGN="bottom">&nbsp;</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">iv </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>THE KELLOGG COMPANY </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>BAKERY, CONFECTIONERY, TOBACCO WORKERS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>AND GRAIN MILLERS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SAVINGS AND INVESTMENT PLAN </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2016 Restatement </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(for
Plan Years beginning on or after January&nbsp;1, 2016) </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>PREAMBLE </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Kellogg Company</B>, a Delaware corporation, and the Bakery, Confectionery, Tobacco Workers and Grain Millers International Union <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">(AFL-CIO-CLC)</FONT></FONT> (and its predecessor, the American Federation of Grain Millers <FONT STYLE="white-space:nowrap">(AFL-CIO)),</FONT> Local
<FONT STYLE="white-space:nowrap">#3-G</FONT> of Battle Creek, Michigan; Local <FONT STYLE="white-space:nowrap">#252-G</FONT> of Memphis, Tennessee; Local <FONT STYLE="white-space:nowrap">#50-G</FONT> of Omaha, Nebraska; and Local <FONT
STYLE="white-space:nowrap">#374-G</FONT> of Lancaster Pennsylvania, negotiated a Master Agreement and, pursuant to those negotiations, agreed to establish and maintain the <B>Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers
Savings and Investment Plan </B>(the &#147;<I>Plan</I>&#148;) for the benefit of the employees of the Employer who are represented by those local unions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company has also established the Kellogg Company Master Trust, dated January&nbsp;1, 2014 (the &#147;<I>Master Trust Agreement</I>&#148;).
The Master Trust Agreement is incorporated in this Plan document by reference. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan was originally established on July&nbsp;12, 1948.
The Plan was last restated effective January&nbsp;1, 2009, and has been periodically amended. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This document amends and restates the Plan,
effective beginning January&nbsp;1, 2016 (the &#147;<I>2016 Restatement</I>&#148;). </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 1 : Introduction </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.1 <U>Purpose</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The primary purpose of the Plan is to provide retirement benefits for Participants. The Plan and Trust are intended to satisfy the
requirements for <FONT STYLE="white-space:nowrap">tax-qualification</FONT> as a defined contribution plan under Code &#167;401, including the requirements for a qualified cash or deferred arrangement under Code &#167;401(k). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.2 <U>Plan Sponsor</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company is the Plan sponsor. Sponsorship of the Plan shall not be transferred from the Company to an unrelated taxpayer unless the
transfer is in connection with a transfer of business assets or operations from the Company to the unrelated taxpayer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.3 <U>Prior Employees at San Leandro Facility</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Employees of the Employer who were members of Local #211 of San Leandro, California were eligible to participate in the Plan until that
facility closed. Employees and former Employees who were members of Local #211 who continue to have an Account Balance under the Plan remain Participants in the Plan. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.4 <U>Plan Mergers</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Muncy Merger</U></B><B>. </B>Effective March&nbsp;1, 1990, Local <FONT STYLE="white-space:nowrap">#401-G</FONT> of Muncy,
Pennsylvania of the International Union was recognized, and Local <FONT STYLE="white-space:nowrap">#401-G</FONT> and the Company negotiated a separate agreement and, pursuant to those negotiations, mutually agreed that Employees who are represented
by Local <FONT STYLE="white-space:nowrap">#401-G</FONT> (&#147;<I>Muncy Participants</I>&#148;) should participate in the Plan. Effective November&nbsp;1, 1990, the accounts of the Muncy Participants in the Kellogg Company Savings&nbsp;&amp;
Investment Plan were transferred from that plan to the Plan (&#147;<I>Merger Accounts</I>&#148;). Except as otherwise provided herein, the Plan shall be fully applicable to Muncy Participants. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Printers Mergers</U></B><B>. </B>Effective May&nbsp;1, 1990, pursuant to negotiations between the Company and the Printing
Specialties and Paper Products Union Local #480 Battle Creek, Michigan, and with the consent of the International Union, the Kellogg Company Printing Specialties and Paper Products Union, Local 480 Savings and Investment Plan (the &#147;<I>Printers
Plan</I>&#148;) was merged into the Plan. The provisions of the Plan apply to persons who were participants under the Printers Plan on April&nbsp;30, 1990 and who continued in the employ of the Employer on and after May&nbsp;1, 1990 and were
represented by the International Union and its predecessor on or after such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;1.5 <U>Interpretation and
Construction</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Plural nouns and pronouns are used throughout the Plan for purposes of simplicity and include the singular. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) &#147;<I>Age</I>&#148; means a person&#146;s actual chronological age, in whole years, determined as of the person&#146;s most recent
birthday. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) &#147;<I>May</I>&#148; is permissive, &#147;<I>will</I>&#148; is directive, &#147;<I>may not</I>&#148; and &#147;<I>will
not</I>&#148; are restrictive, and &#147;<I>include</I>&#148; and &#147;<I>including</I>&#148; are not exclusive unless accompanied by &#147;<I>only</I>&#148; or similar limitation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) Unless otherwise specified, references to articles, sections, subsections, paragraphs, and subparagraphs are references to this Plan
document. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) Unless otherwise specified, references to federal laws, such as ERISA, mean the laws as amended and in effect from time to
time, and the corresponding provisions of successor laws. The year (if any) included in the title of the law is not intended to specify otherwise. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) The captions are included merely for reference and are not intended to limit or extend the meaning of the related provisions. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 2 : Definitions and Special Rules </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The following terms, when capitalized in this Plan document, shall have the following meanings, unless the context clearly indicates
otherwise. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.1 <U>402(g) Limit</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>402(g) Limit</I>&#148; means the $7,000 limitation that applies to the Employee&#146;s
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions specified in Code &#167;402(g), as adjusted. The adjusted limit for 2016 is $18,000. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.2 <U>Account Balance</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Account Balance</I>&#148; means the amount credited to the Participant&#146;s Accounts as of each Valuation Date. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.3 <U>Accounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Accounts</I>&#148; means all Accounts maintained for a Participant to record the contributions made by or for the Participant as set
forth in Section&nbsp;6.1. A Participant&#146;s Accounts shall be adjusted as provided in Section&nbsp;6.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.4
<U>Administrative Committee</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Administrative Committee</I>&#148; has the meaning set forth in Section&nbsp;11.1(a). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.5 <U><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution</I>&#148; means a contribution made under Section&nbsp;4.1 pursuant to
a Participant&#146;s Elective Contribution Agreement that is designated as an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.6 <U><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</I>&#148; means the Account maintained for a Participant to
record the Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions, adjusted as provided in Section&nbsp;6.4. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.7 <U>Bargaining Unit</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Bargaining Unit</I>&#148; means a unit of Employees recognized by the Company for purposes of negotiating a Collective Bargaining
Agreement between the Company and one of the Unions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.8 <U><FONT STYLE="white-space:nowrap">Before-Tax</FONT>
Contribution</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution</I>&#148; means a contribution made under
Section&nbsp;4.1 pursuant to a Participant&#146;s Elective Contribution Agreement that is designated as or considered a <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution. A Participant&#146;s
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions may include <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.9 <U><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Employee <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account</I>&#148; means the Account maintained for a
Participant to record the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, adjusted as provided in Section&nbsp;6.4. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.10 <U><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contribution</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contribution</I>&#148; is defined in Section&nbsp;4.1(d). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.11 <U>Code</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Code</I>&#148; means the Internal Revenue Code of 1986. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.12 <U>Collective Bargaining Agreement</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Collective Bargaining Agreement</I>&#148; means the current collective bargaining agreement between the Company and one of the
Unions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.13 <U>Company</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Company</I>&#148; means Kellogg Company, a Delaware corporation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.14 <U>Company Stock</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Company Stock</I>&#148; means common stock of the Company which is readily tradable on an established securities market. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.15 <U>Company Stock Matching Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Company Stock Matching Contribution Account</I>&#148; means the Account maintained for a Participant to record the Matching
Contributions made for the Participant in the form of Company Stock, adjusted as provided in Section&nbsp;6.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.16
<U>Compensation</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Compensation</I>&#148; means the wages, as defined in Code &#167;3401(a) for purposes of federal income
tax withholding, and all other amounts for which the Employer is required to provide the Participant with a written statement under Code &#167;&#167;6041(d), 6051(a)(3), and 6052, paid during the Plan Year to the Participant by the Employer for
personal services rendered to the Employer by the Participant, or while the Participant is on a paid Leave of Absence without regard to any rules under Code &#167;3401(a) which limit the compensation included in wages based on the nature or location
of the employment or the services rendered and includes, except as otherwise provided in subsection (b)&nbsp;below, pay in lieu of vacation, first aid/fire brigade pay at the Lancaster location, bonuses, including ratification/signing bonuses, and
differential wage payments, if any, under Code &#167;414(u)(12) made for Qualified Military Service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Other Amounts
Included</U></B><B>. </B>A Participant&#146;s wages or earned income will be increased by: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The amount of any elective
contributions made for the Participant during the Plan Year to a plan maintained pursuant to Code &#167;125, 132(f)(4), 401(k), 403(b), 408(k)(6), or 457; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any other amount that is excluded from the gross income of the Participant during the Plan Year under Code &#167;402(e)(3)
or 402(h)(1)(B); </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">4 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Any deemed section 125 pay or other amount deemed paid for mandatory
coverage under a group health plan; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Payments made to a Participant by the Employer during the Plan Year pursuant
to an award by an arbitrator, administrative agency or court. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Amounts Excluded</U></B><B>. </B>A Participant&#146;s wages or
earned income will be decreased by: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Any amount paid before the Employee becomes a Participant; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any amount in excess of $200,000, as adjusted pursuant to Code &#167;401(a)(17)(B). For 2016, the adjusted amount is
$265,000; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) For Participants other than Muncy Participants, any amount paid during a period of Disability, including
weekly indemnity benefits and supplemental weekly indemnity benefits; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) For Muncy Participants, any payments received
under any longterm disability plan sponsored by the Employer; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Any amount paid as a retention or stay bonus, signing
bonus (at the start of employment), travel incentive bonus, referral bonus or waiver bonus; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Severance pay; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) Any amount paid in lieu of sick pay; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(8) Reimbursements or other expenses allowances, taxable fringe benefits (cash or
<FONT STYLE="white-space:nowrap">non-cash),</FONT> prizes and awards; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(9) Income recognized on the issuance or exercise of
stock options; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(10) Deferred compensation; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(11) Welfare benefits. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.17 <U>Deemed Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Deemed Employee</I>&#148; means an individual (other than an Employee or <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service
Provider) who is deemed to be an employee of the Employer under Code &#167;414(b), (c), (m) or (o). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.18 <U>Disability or
Disabled</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Disability</I>&#148; or &#147;<I>Disabled</I>&#148; means a permanent and total physical or mental incapacity
that prevents a Participant from properly performing the duties of his employment; provided that Disability shall not include any condition that: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Was incurred, contracted or suffered while the Participant was willfully and illegally engaged in, or resulted from his having willfully
and illegally engaged in, any felonious criminal action; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">5 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Was incurred, contracted or suffered during, or as a result of, service in the Armed
Forces of the United States or in the military service of any other country; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Arose out of and in the course of employment other
than employment with the Employer or a Related Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative Committee or its delegate shall determine whether a
Participant is Disabled, in its sole discretion, on the basis of such medical and other competent evidence as the Administrative Committee or its delegate deems relevant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.19 <U>Distributee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Distributee</I>&#148; means a Participant, the Participant&#146;s surviving Spouse or the Participant&#146;s former spouse who is an
alternate payee under a Qualified Domestic Relations Order. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.20 <U>Dividend Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Dividend Account</I>&#148; means the Account maintained for a Participant to record dividends issued with respect to Company Stock
credited to the Participant&#146;s Accounts, adjusted as provided in Section&nbsp;6.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.21 <U>Elective Contribution
Agreement</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Elective Contribution Agreement</I>&#148; means a written agreement or other designation in a form permitted
by the Employer pursuant to which the Participant elects to defer a portion of the Compensation otherwise payable to the Participant and have the Employer contribute the deferred amount to the Plan on his behalf. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.22 <U>Elective Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Elective Contributions means <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions,
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, and <FONT STYLE="white-space:nowrap">Catch-up</FONT> Contributions made under Section&nbsp;4.1 pursuant to a Participant&#146;s Elective Contribution Agreement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.23 <U>Eligible Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Eligible Employee</I>&#148; has the meaning set forth in Section&nbsp;3.1. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.24 <U>Eligible Retirement Plan</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Eligible Retirement Plan</I>&#148; means one of the following, to the extent it will accept an Eligible Rollover Distribution: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) An individual retirement account described in Code &#167;408(a); </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">6 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) An individual retirement annuity described in Code &#167;408(b); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) A Roth IRA described in Code &#167;408A(b); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) A qualified plan described in Code &#167;401(a); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) An annuity plan described in Code &#167;403(a); </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) An annuity plan described in Code &#167;403(b); or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(g) An eligible plan under Code &#167;457(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.25 <U>Eligible Rollover Distribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Eligible Rollover Distribution</I>&#148; means an Eligible Rollover Distribution under Code &#167;402(c)(4). This includes any
distribution to a Distributee or other Beneficiary from a Participant&#146;s Accounts, except that an Eligible Rollover Distribution does not include: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or
life expectancy) of the Distributee or the joint lives (or joint life expectancies) of the Distributee and the Distributee&#146;s designated beneficiary, or for a specified period of ten years or more; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Any distribution to the extent such distribution is required under Code &#167;401(a)(9) (for example, after the Participant attains age 70<SUP
STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB>); </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Any hardship
distribution described in Code &#167;401(k)(2)(B)(i)(IV); </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) The portion of any distribution that is not includible in gross income
(determined without regard to the exclusion for net unrealized appreciation with respect to employer securities); and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) Any other
distribution that is reasonably expected to total less than $200 during the year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">For purposes of the direct rollover provisions of the Plan, a portion
of a distribution will not fail to be an Eligible Rollover Distribution merely because the portion consists of <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions which are not includible in gross income. However, such portion may be
transferred only to an individual retirement account or annuity described in Code &#167;408(a) or (b), or to a qualified defined contribution or annuity plan described in Code &#167;401(a) or 403(a) or an annuity contract described in Code
&#167;403(b) that agrees to separately account for such amounts, including separately accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is not so includible. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">7 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.26 <U>Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Employee</I>&#148; means: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) A person who is classified by the Employer, on the payroll records of the Employer, as an employee of the Employer (including an individual
who is on a Leave of Absence), but does <B><U>not</U></B> include: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Any person who is not an employee of the Employer
on the basis of common law principles for identifying employer-employee relationships, even if that person is erroneously classified as an employee by the Employer; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any person who is classified as an independent contractor or other <FONT STYLE="white-space:nowrap">non-employee</FONT> by
the Employer for this purpose, even if that person is classified or reclassified as an employee by the Employer for any other purpose or is classified or reclassified as an employee by any court or administrative agency for any purpose. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) If <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Providers make up 20% or less of the Employer&#146;s nonhighly compensated
work force, as defined in Code &#167;414(n)(5)(c)(ii), then &#147;<I>Employee</I>&#148; also means a <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider, unless the <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service
Provider is covered by a money purchase pension plan providing: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) A nonintegrated employer contribution equal to at
least 10% of the <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider&#146;s Section&nbsp;415 Compensation; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Immediate participation; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Full and immediate vesting. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.27 <U>Employer</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Employer</I>&#148; means the Company and any Related Employer with Employees that are eligible to participate in the Plan. For the
purposes of applying certain <FONT STYLE="white-space:nowrap">tax-qualification</FONT> requirements, such as nondiscrimination under Code &#167;401(a)(4) and coverage under Code &#167;410(b), &#147;Employer&#148; includes Related Employers. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.28 <U>ERISA</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>ERISA</I>&#148; means the Employee Retirement Income Security Act of 1974. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.29 <U>Finance Committee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Finance Committee</I>&#148; has the meaning set forth in Section&nbsp;11.1(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.30 <U>Highly Compensated Employee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Highly Compensated Employee</I>&#148; means a highly compensated employee as defined in Code &#167;Section&nbsp;414(q). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Definition</U></B><B>. </B>An Employee is a Highly Compensated Employee for a Plan Year if the Employee satisfied the following
criteria: </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">8 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Employee was a &#147;Five-Percent Owner&#148; at any time during the
Plan Year or the preceding Plan Year; or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Employee received more than $100,000 in Section&nbsp;415 Compensation
from the Employer during the preceding Plan Year and was within the top 20% of Employees by pay during the preceding Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b)
<B><U>Operational Rules</U></B><B>. </B>For purposes of determining whether an Employee satisfies the criteria in subsection (a), the following rules apply: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>Former Employee</U></B><B>. </B>A former Employee will always be a Highly Compensated Employee if the Employee was a
Highly Compensated Employee at the time of the Employee&#146;s Termination of Employment, or any time after attaining age 55. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Employer.</U></B> For purposes of this section, the term &#147;Employer&#148; means the Employer and any Related
Employer. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <B><U>Five-Percent Owner</U></B><B>. </B>The term &#147;Five-Percent Owner&#148; includes Employees who are
family members of a Ffve-percent owner under the rules in Code &#167;318. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) <B><U><FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">Cost-of-Living</FONT></FONT> Adjustment</U></B><B>. </B>The $100,000 limit shall be increased for any <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> adjustment provided under
Code &#167;Section&nbsp;415(d), as it applies to Highly Compensated Employees under Code &#167;Section&nbsp;414(q). The limit for 2016 is $120,000. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) <B><U>Top 20%</U></B><B>. </B>The number of Employees who are in the top 20% by pay for purposes of subsection (a)(2) is
determined based upon the regulations issued under Code &#167;Section&nbsp;414(q). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.31 <U>International Union</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>International Union</I>&#148; means the Bakery, Confectionery, Tobacco Workers and Grain Millers International Union <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">(AFL-CIO-CLC)</FONT></FONT> and its predecessor, the American Federation of Grain Millers <FONT STYLE="white-space:nowrap">(AFL-CIO).</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.32 <U>Investment Option</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Investment Option</I>&#148; has the meaning set forth in Section&nbsp;6.3(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.33 <U>Leave of Absence</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Leave of Absence</I>&#148; means a leave of absence granted to a Participant by the Employer in accordance with the provisions of the
Master Agreement or the Collective Bargaining Agreement with Local <FONT STYLE="white-space:nowrap">#401-G</FONT> of Muncy, Pennsylvania, as applicable. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">9 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.34 <U>Limitation Year</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Limitation Year</I>&#148; means a <FONT STYLE="white-space:nowrap">12-month</FONT> period ending on the last day of each December.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.35 <U>Master Agreement</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Master Agreement</I>&#148; means the current master agreement between the Company and the International Union and Locals <FONT
STYLE="white-space:nowrap">#3-G</FONT> of Battle Creek, Michigan; <FONT STYLE="white-space:nowrap">#252-G</FONT> of Memphis, Tennessee; <FONT STYLE="white-space:nowrap">#50-G</FONT> of Omaha, Nebraska; and
<FONT STYLE="white-space:nowrap">#374-G</FONT> of Lancaster, Pennsylvania. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.36 <U>Matching Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Matching Contribution</I>&#148; has the meaning set forth in Section&nbsp;4.2. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.37 <U>Matching Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Matching Contribution Account</I>&#148; means the Account maintained for a Participant to record the Matching Contributions made for
the Participant, adjusted as provided in Section&nbsp;6.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.38 <U>Merger Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Merger Account</I>&#148; means the account described in Section&nbsp;1.4(a), adjusted as provided in Section&nbsp;6.4. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.39 <U><FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Provider</I>&#148; means an individual (other than an Employee) who
performs services for the Employer or a Related Employer under the following circumstances: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The services are performed
pursuant to an agreement between the Employer or a Related Employer and any third party (other than the Employer or a Related Employer); </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The services are performed under the primary direction or control of the Employer or a Related Employer; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The individual has performed the services for the Employer or a Related Employer on a substantially full-time basis for at
least one year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.40 <U>Normal Retirement Age</U><U> </U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Normal Retirement Age</I>&#148; means age 65. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.41 <U>Participant</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Participant</I>&#148; shall mean a person who has an Account Balance in the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.42 <U>Plan Administrator</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Plan Administrator</I>&#148; means the Administrative Committee and any person or entity to whom it delegates administrative
functions, to the extent of that delegation. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">10 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.43 <U>Plan Year</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Plan Year</I>&#148; means any twelve-month period commencing on January&nbsp;1 and ending on December 31. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.44 <U>Qualified Domestic Relations Order</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Qualified Domestic Relations Order</I>&#148; means a court order that is determined to be a qualified domestic relations order as
provided in ERISA &#167;206(d)(3) and Code &#167;414(p). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.45 <U>Qualified Military Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Qualified Military Service</I>&#148; means service in the armed forces and other uniformed services, as defined in Chapter 43 of
Title 38 of the United States Code, if the Employee is entitled to reemployment rights under that chapter with respect to such service. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.46 <U>Qualified <FONT STYLE="white-space:nowrap">Non-Elective</FONT> Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Qualified <FONT STYLE="white-space:nowrap">Non-Elective</FONT> Contribution Account</I>&#148; means the Account maintained for a
Participant to record qualified <FONT STYLE="white-space:nowrap">non-elective</FONT> contributions made on behalf of the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.47 <U>Related Employer</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Related Employer</I>&#148; means any corporation that is a member of a controlled group of corporations, as defined in Code
&#167;414(b), of which the Company is a member; any trade or business, whether or not incorporated, under common control, as defined in Code &#167;414(c), with the Company; each member of an affiliated service group, as defined in Code &#167;414(m),
of which the Company is a member; and any other entity required to be aggregated with the Company under Code &#167;414(o). However, for purposes of this definition, the standard of control for determining a related employer under Code &#167;414(b)
and 414(c) shall be deemed to be more than 50%,&middot;rather than at least 80%. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.48 <U>Required Beginning Date</U>
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Required Beginning Date</I>&#148; has the meaning set forth under Section&nbsp;8.7(b). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.49 <U>Retire or Retirement</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Retire</I>&#148; or &#147;<I>Retirement</I>&#148; means Termination of Employment for a reason other than death after one of the
following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Attainment of age 62; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Attainment of age 55 with at least 20 Years of Service; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Completion of at least 30 Years of Service; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) Incurring a Disability. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">11 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Additional service credited to a Participant who elected to retire under the enhanced
retirement program offered to Employees at the Battle Creek South Plant in 1999 shall be taken into account in determining whether the Participant Retired. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.50 <U>Rollover Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Rollover Account</I>&#148; means the Account maintained for a Participant to record the Participant&#146;s Rollover Contributions,
adjusted as provided in Section&nbsp;6.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.51 <U>Rollover Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Rollover Contribution</I>&#148; has the meaning set forth under Section&nbsp;4.3. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.52 <U>Section</U><U></U><U>&nbsp;415 Compensation</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Section</I><I></I><I>&nbsp;415 Compensation</I>&#148; means wages, salaries, differential wage payments under Code &#167;3401(h), 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 or on account of a paid
Leave of Absence, to the extent that the amounts are includible in gross income. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Amounts Included</U></B><B>.
</B>Section&nbsp;415 Compensation shall also include the following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The amount of any elective contributions made for
the Participant during the Plan Year to a plan maintained pursuant to Code &#167;125, 132(f)(4), 401(k), 403(b), 408(k)(6), or 457; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Any deemed section 125 pay or other amount deemed paid for mandatory coverage under a group health plan; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Compensation paid by the later of 2<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB
STYLE="font-size:75%; vertical-align:bottom">2</SUB> months after an Employee&#146;s Termination of Employment or the end of the Limitation Year that includes the date of the Employee&#146;s Termination of Employment, if: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The payment is regular compensation for services during the Employee&#146;s regular working hours, or compensation for
services outside the Employee&#146;s regular working hours (such as overtime or shift differential), commissions, bonuses, or other similar payments, and, absent the Termination of Employment, the payments would have been paid to the Employee while
the Employee continued in employment with the Employer; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The payment is for unused accrued bona fide sick, vacation or
other leave that the Employee would have been able to use if employment had continued; or </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">12 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(C) The payment is 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. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Payments made to a Participant by the Employer during the Plan Year pursuant to an award by an arbitrator, administrative
agency or court. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Commissions paid to salespersons; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Compensation for services on the basis of a percentage of profits; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) Commissions on insurance premiums; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(8) Tips, bonuses, fringe benefits, and reimbursements; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(9) Other expense allowances under a nonaccountable plan (as described in Treasury Regulation
<FONT STYLE="white-space:nowrap">&#167;1.62-2(c)).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Amounts Excluded</U></B><B>. </B>Section&nbsp;415 Compensation shall
exclude the following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Employer contributions (other than elective contributions described in Code &#167;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 &#167;408(k) or a simple retirement account described in Code &#167;408(p), and whether or not qualified) to the
extent such contributions are not includible in the Employee&#146;s gross income for the taxable year in which contributed, and any distributions (whether or not includible in gross income when distributed) from a plan of deferred compensation
(whether or not qualified), amounts received during the year by an Employee pursuant to a nonqualified unfunded deferred compensation plan to the extent includible in gross income; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Amounts realized from the exercise of a nonstatutory stock option (that is, an option other than a statutory stock option
as defined in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.421-1(b))</FONT> or when restricted stock (or property) held by the Employee either becomes freely transferable or is no longer subject to a substantial risk of forfeiture;
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Amounts realized from the sale, exchange or other disposition of stock acquired under a statutory stock option; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) 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 &#167;125); </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">13 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Other items of remuneration that are similar to any of the items listed
in (1)&nbsp;through (4). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.53 <U>Special Employer Contribution</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Special Employer Contribution</I>&#148; has the meaning set forth in Section&nbsp;4.4. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.54 <U>Special Employer Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Special Employer Contribution Account</I>&#148; means the Account maintained for a Participant to record the Special Employer
Contributions made for the Participant, as adjusted as provided in Section&nbsp;6.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.55 <U>Spouse</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Spouse</I>&#148; means the person, if any, who is legally married to the Participant on the date the Participant designates a
Beneficiary or was legally married to the Participant on the date of the Participant&#146;s death, including a former Spouse to the extent provided in a Qualified Domestic Relations Order. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.56 <U>Termination of Employment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Termination of Employment</I>&#148; means the date a person leaves the employ of the Employer or a Related Employer or fails to
return to work at the termination of an authorized Leave of Absence. Transfer of employment between Employer and Related Employers or between Related Employers shall not constitute a Termination of Employment. Except as otherwise provided in the
Plan, if a Leave of Absence is terminated other than by return to active service with the Employer or to service with a Related Employer, the date the Leave of Absence terminates will be considered the date of the Participant&#146;s Termination of
Employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.57 <U>Trust</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Trust</I>&#148; means the trust(s) established to hold the assets of the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.58 <U>Union</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Union</I>&#148; means one or more of the following local unions of the International Union: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) Local <FONT STYLE="white-space:nowrap">#3-G</FONT> of Battle Creek, Michigan; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) Local <FONT STYLE="white-space:nowrap">#252-G</FONT> of Memphis, Tennessee; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c) Local <FONT STYLE="white-space:nowrap">#50-G</FONT> of Omaha, Nebraska; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) Local <FONT STYLE="white-space:nowrap">#374-G</FONT> of Lancaster, Pennsylvania; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) Local <FONT STYLE="white-space:nowrap">#401-G</FONT> of Muncy, Pennsylvania. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">14 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.59 <U>Valuation Date</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Valuation Date</I>&#148; means each business day of the Plan Year on which the New York Stock Exchange, Trustee and Plan recordkeeper
are open for business. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.60 <U>Year of Service</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Year of Service</I>&#148; means the twelve-consecutive month period commencing with the date an Employee is employed by the Employer
(or <FONT STYLE="white-space:nowrap">re-employed</FONT> by the Employer following a one year &#147;Break in Service&#148;) and each succeeding twelve-consecutive month period beginning on the anniversary of the date of employment (or <FONT
STYLE="white-space:nowrap">re-employment</FONT> following a one year Break in Service), and ending with the date on which the Employee has a Termination of Employment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A &#147;<I>Break in Service</I>&#148; begins on the earliest of the following dates: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The date on which the Participant quit, was discharged, died, or Retired; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The first anniversary of the first day of absence from employment (with or without pay) for any reason except an authorized Leave of
Absence granted by the Employer in writing or for Qualified Military Service; or </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The second anniversary of the first day of absence
from employment (with or without pay) by reason of pregnancy, childbirth, placement of a child in connection with an adoption, or child care immediately following birth or adoption. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If a Participant returns to work at any time within one year after the first day of an absence from employment (or two years in case of
absence by reason of pregnancy, childbirth, placement of a child in connection with an adoption, or child care immediately following birth or adoption), the absence will not result in a Termination of Employment and the period of the absence will be
counted in determining the Participant&#146;s period of service. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 3 : Eligibility and Participation </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.1 <U>Eligibility</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Each Employee who is represented by the Union is eligible to participate in the Plan (an &#147;<I>Eligible Employee</I>&#148;), except
for: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <FONT STYLE="white-space:nowrap">Non-Payroll</FONT> Service Providers; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Deemed Employees; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Any other individual specifically excluded from participation in the Plan under the Master Agreement or the Collective
Bargaining Agreement with Local <FONT STYLE="white-space:nowrap">#401-G</FONT> of Muncy, Pennsylvania as a member of a class of Employees referred to as casual, seasonal, temporary or provisional. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) If a person described in Section&nbsp;3.1(a)(1), (2) or (3)&nbsp;is subsequently characterized as an Eligible Employee, the person shall
not be eligible to participate in the Plan for any time period before the date on which the person is characterized as an Eligible Employee unless earlier participation is necessary to satisfy the minimum coverage requirements of Code &#167;410(b).
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">15 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.2 <U>Participation</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Each Eligible Employee shall become a Participant in the Plan for the following purposes on the entry dates described below: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>Local <FONT STYLE="white-space:nowrap">#3-G,</FONT> Battle Creek, Michigan</U></B><B>. </B>On the later of the date
the Employee completes 45 days of employment with the Employer in a Bargaining Unit represented by Local <FONT STYLE="white-space:nowrap">#3-G,</FONT> and the date on which he becomes classified as a transitional or regular employee under the
applicable Collective Bargaining Agreement. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Local <FONT STYLE="white-space:nowrap">#252-G,</FONT> Memphis,
Tennessee</U></B><B>. </B>On the later of the date the Employee completes 45 days of employment with the Employer in a Bargaining Unit represented by Local <FONT STYLE="white-space:nowrap">#252-G,</FONT> and the date on which he becomes classified
as a transitional or regular employee under the applicable Collective Bargaining Agreement. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <B><U>Local <FONT
STYLE="white-space:nowrap">#50-G,</FONT> Omaha, Nebraska</U></B><B>. </B>On the later of the date the Employee completes 45 days of employment with the Employer in a Bargaining Unit represented by Local <FONT STYLE="white-space:nowrap">#50-G,</FONT>
and the date on which he becomes classified as a transitional or regular employee under the applicable Collective Bargaining Agreement. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) <B><U>Local <FONT STYLE="white-space:nowrap">#374-G,</FONT> Lancaster, Pennsylvania</U></B><B>. </B>On the later of the
date the Employee completes 65 days of employment with the Employer in a Bargaining Unit represented by Local <FONT STYLE="white-space:nowrap">#374-G,</FONT> and the date on which he becomes classified as a transitional or regular employee under the
applicable Collective Bargaining Agreement. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) <B><U>Local <FONT STYLE="white-space:nowrap">#401-G,</FONT> Muncy,
Pennsylvania</U></B>. On the later of the date on which the Employee completes 85 days of employment with the Employer in a Bargaining Unit represented by Local <FONT STYLE="white-space:nowrap">#401-G,</FONT> and the date on which he becomes
classified as a regular employee under the applicable Collective Bargaining Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Matching Contributions and Special
Employer Contributions</U></B><B>: </B>On the later of the date the Employee becomes classified as a transitional or regular employee under the applicable Collective Bargaining Agreement and date the Employee completes one Year of Service. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">16 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.3 <U>Participation after Reemployment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Termination After Becoming a Participant</U></B><B>. </B>An Employee who has a Termination of Employment after becoming a
Participant under Section&nbsp;3.2, and is subsequently <FONT STYLE="white-space:nowrap">re-hired</FONT> by the Employer as an Eligible Employee under Section&nbsp;3.1, shall immediately resume participation to the same extent the Employee
participated in the Plan immediately prior to his Termination of Employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Termination Before Becoming a Participant for
Purposes of Matching Contributions and Special Employer Contributions</U></B><B>. </B>If an Employee has a Termination of Employment before becoming a Participant for purposes of Matching Contributions and Special Employer Contributions, and is
subsequently reemployed as an Eligible Employee under Section&nbsp;3.1, the Employee must satisfy the conditions in Section&nbsp;3.2(b) following reemployment before becoming a Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.4 <U>Leaves of Absence</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant on Leave of Absence shall continue to have the same rights and be subject to the same duties as Participants who are actively
employed by the Employer. Where a Participant receives Compensation during a Leave of Absence, loan repayments shall continue and Elective Contributions shall continue in accordance with the Participant&#146;s most recent Elective Contribution
Agreement. A Participant shall not make any contributions during an unpaid Leave of Absence. When a Participant returns from an unpaid Leave of Absence, Elective Contributions shall resume according to the most recent Elective Contribution Agreement
submitted by the Participant. Loan repayments shall resume in accordance with Article 10. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.5 <U>Transfer to Ineligible
Job Classification</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who transfers to a job classification that does not satisfy the eligibility requirements of
Section&nbsp;3.1 may not receive or make additional contributions to the Plan with respect to Compensation earned after the effective date of the transfer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If a Participant transfers from a job classification that satisfies the eligibility requirements of Section&nbsp;3.1, to a job classification
that is eligible to participate in the Kellogg Company Savings&nbsp;&amp; Investment Plan or the Kellogg Company Pringles Savings&nbsp;&amp; Investment Plan, the Employee&#146;s entire Account Balances under this Plan will be transferred to the plan
in which the Participant is eligible to participate as soon as administratively feasible after the Employee&#146;s change of job classification, provided the other plan requires that: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The limitations of Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(k)-1(d)</FONT> applicable to elective deferral
contributions and qualified nonelective contributions shall continue to apply to any amounts attributable to such contributions (including post-transfer earnings thereon) that are transferred to the other plan unless the amounts could have been
distributed at the time of the transfer (other than for hardship), and the transfer is an elective transfer described in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT>
<FONT STYLE="white-space:nowrap">Q&amp;A-3(b)(1).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The other plan shall hold, administer, and distribute the transferred assets
as a part of the other plan. The other plan may maintain a separate account for the benefit of the Employee on whose behalf the other plan accepted the transfer in order to reflect the value of the transferred assets. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">17 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) A Participant&#146;s Code &#167;411(d)(6) protected benefits, as defined in Treasury
Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT STYLE="white-space:nowrap">Q&amp;A-1,</FONT> will not be eliminated by reason of the transfer or any transaction amending or having the effect of amending the other plan to
transfer benefits except as permitted by law. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;3.6 <U>Transfer From Ineligible Job Classification</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If an Employee transfers to a job classification that satisfies the eligibility requirements of Section&nbsp;3.1, from a job classification
that is eligible to participate in the Kellogg Company Savings&nbsp;&amp; Investment Plan or the Kellogg Company Pringles Savings&nbsp;&amp; Investment Plan, the Employee&#146;s entire account balance under that other plan will be transferred to
this Plan as soon as administratively feasible after the Employee&#146;s change of job classification. The following rules will apply to any amounts transferred to the Plan pursuant to this Section: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The limitations of Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(k)-1(d)</FONT> applicable to elective deferral
contributions, qualified matching contributions, and qualified nonelective contributions shall continue to apply to any amounts attributable to such contributions (including post-transfer earnings thereon) that are transferred to this Plan, unless
the amounts could have been distributed at the time of the transfer (other than for hardship), and the transfer is an elective transfer described in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT
STYLE="white-space:nowrap">Q&amp;A-3(b)(1).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The Plan shall hold, administer, and distribute the transferred assets as a part
of the Plan. The Plan may maintain a separate account for the benefit of the Employee on whose behalf the Plan accepted the transfer in order to reflect the value of the transferred assets. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) A Participant&#146;s Code &#167;411(d)(6) protected benefits, as defined in Treasury Regulation
<FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT STYLE="white-space:nowrap">Q&amp;A-1,</FONT> will not be eliminated by reason of the transfer or any transaction amending or having the effect of amending the Plan to transfer benefits
except as permitted by law. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 4 : Contributions </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.1 <U>Employee Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Elective Contribution Agreements</U></B><B>. </B>Each Eligible Employee who has met the applicable participation requirement in
Section&nbsp;3.2(a) may elect to have his Compensation reduced for each payroll period by specifying in an Elective Contribution Agreement the amount of his Compensation to be reduced. The Elective Contribution Agreement will be implemented as soon
as administratively feasible and shall apply to each payroll period thereafter until amended or revoked. Under no circumstance will an initial Elective Contribution Agreement apply retroactively to any prior payroll period. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) A Participant may amend or revoke an Elective Contribution Agreement at any time in accordance with procedures established
by the Employer. An amendment or revocation will be effective beginning with the first payroll period beginning after it has been accepted by the Employer. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">18 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Elective Contributions on behalf of a Participant shall be reduced to
the extent necessary to comply with the limitations of Article 5. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Employer will contribute to the Plan the amounts
elected by Participants in their Elective Contribution Agreements. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) For purposes of determining the type of
Compensation from which a Participant&#146;s Elective Contributions may be made, a Participant&#146;s Compensation shall be determined as provided in Section&nbsp;2.16, except the Participant&#146;s Compensation shall not be subject to the dollar
limitation in Section&nbsp;2.16(b)(2). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Elective Contributions shall be made by reducing the amount otherwise payable
to the Participant in his paychecks. No other form of contribution by the Participant shall be treated as an Elective Contribution. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) If the amount of Compensation payable to a Participant in any paycheck is insufficient (after all authorized or legally
required payroll deductions) to permit making the full Elective Contribution for the pay period, Elective Contributions shall be suspended until the next pay period for which sufficient Compensation is available to make the full Elective
Contribution. Elective Contributions that are suspended shall not be made up in subsequent pay periods. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Minimum and Maximum
Contribution Rate</U></B><B>. </B>The Participant may specify the total amount contributed under Section&nbsp;4.1 as a whole percentage of the Participant&#146;s Compensation, from 1% up to a maximum of 50%. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) <B><U><FONT STYLE="white-space:nowrap">Before-Tax</FONT> and <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions</U></B><B>.
</B>The Participant may designate all or part of the amount contributed under Section&nbsp;4.1 as an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution, which will be credited to the Participant&#146;s
<FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account. Any amount not designated as an <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution will be considered a <FONT STYLE="white-space:nowrap">Before-Tax</FONT>
Contribution, which will be credited to the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) <B><U><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions</U></B><B>. </B>Participants who will have attained age 50 by the end
of a taxable year may make &#147;<I><FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions</I>&#148; for each such year after they have made the maximum <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions allowed under
Section&nbsp;5.1. <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions will be made pursuant to the Participant&#146;s Elective Contribution Agreements and will be eligible for Matching Contributions.
<FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions for any taxable year will be limited to $5,000 as adjusted under Code &#167;414(v) for years after 2007 (the &#147;<I>414(v) limit</I>&#148;). The 414(v) limit in effect for 2016 is
$6,000. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">Catch-up</FONT> contributions will be limited to
<FONT STYLE="white-space:nowrap">one-half</FONT> of the 414(v) limit if the Participant is also participating in a SIMPLE plan under Code &#167;401(k)(11) or 408(p) in the Plan Year. <FONT STYLE="white-space:nowrap">Catch-up</FONT> contributions are
not subject to the limits on annual additions in Section&nbsp;5.4. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) <B><U>Crediting of Contributions</U></B><B>. </B>Each
Participant&#146;s <FONT STYLE="white-space:nowrap">Pre-Tax</FONT> Elective Contributions and <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions shall be credited to the Participant&#146;s
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account. Each Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions shall be credited to the Participant&#146;s
<FONT STYLE="white-space:nowrap">After-Tax</FONT> Account. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">19 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.2 <U>Employer Matching Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For each pay period during a Plan Year, the Employer shall make a Matching Contribution to the Trust Fund on behalf of each eligible
Participant for whom Elective Contributions are made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Amount of Matching Contributions</U></B><B>. </B>The Matching
Contribution for each payroll period will be 100% of the first 3% of the Participant&#146;s Compensation the Participant elects to defer under Section&nbsp;4.1, plus 50% of the next 2% of the Participant&#146;s Compensation the Participant elects to
defer under Section&nbsp;4.1, so that the maximum Matching Contribution for a payroll period is 4% of the Participant&#146;s Compensation for the period. Except for Matching Contributions made in the form of Company Stock, Matching Contributions
made on behalf of a Participant will be credited to the Participant&#146;s Matching Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Matching
Contributions in the Form of Company Stock</U></B><B>. </B>12.5% of all Matching Contributions will be made in the form of Kellogg Company Stock and will be credited to the Participant&#146;s Company Stock Account. Amounts credited to a
Participant&#146;s Company Stock Account may be transferred by the Participant at any time to any other Investment Option then available under the Plan, effective as soon as administratively feasible. Amounts so transferred will be credited to the
Participant&#146;s Matching Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Optional Discretionary Matching Contribution</U></B><B>. </B>Each Plan Year
the Employer may, in the Employer&#146;s discretion, make an additional Matching Contribution for Participants who make Elective Contributions during that Plan Year, subject to collective bargaining obligations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.3 <U>Rollover Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) An Eligible Employee may contribute all or any part of a distribution from an Eligible Retirement Plan (a &#147;<I>Rollover
Contribution</I>&#148;) if the contribution satisfies all of the following requirements: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The distribution does not
include Roth 401(k) contributions, Roth IRA contributions or <FONT STYLE="white-space:nowrap">after-tax</FONT> contributions; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The contribution is made by direct rollover from the other plan or is made by the Employee no later than 60 days after the
distribution; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The contribution satisfies the other applicable requirements of Code &#167;402(c)(5) in the case of
a distribution from a qualified retirement plan or Code &#167;408(d)(3) in the case of a distribution from an IRA. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The Plan
Administrator may require from the Employee such information as the Plan Administrator deems necessary to determine that the proposed contribution satisfies the requirements of this section. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) If the Plan Administrator approves the proposed contribution, the Plan Administrator will credit the contribution to a Rollover Account
for the Employee. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">20 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) If after accepting a rollover the Plan Administrator determines that the rollover
includes an amount that was ineligible to be rolled over to the Plan, the ineligible amount (adjusted for investment gains or losses) shall be distributed to the Participant within a reasonable period of time after this determination. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.4 <U>Special Employer Contribution.</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Each Plan Year the Employer may, in the Employer&#146;s discretion, make a Special Employer Contribution to the Plan for Eligible Employees or
Participants, subject to collective bargaining obligations. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Amount of Special Employer Contributions</U></B><B>. </B>The
Employer may make a Special Employer Contribution, if any, for a Plan Year in terms of dollars, percentage of profits, percentage of Compensation, or any other terms determined by the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Allocation to Participants</U></B><B>. </B>As of the last day of each Plan Year, Special Employer Contributions for that Plan Year
shall be credited to the Special Employer Contribution Accounts of eligible Participants in proportion to each Participant&#146;s Compensation for that Plan Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.5 <U>Time for Payment of Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Contributions under this Article shall be paid to the Trust as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Elective Contributions shall be paid to the Trust as soon as administratively feasible after the amount otherwise would have been payable
to the Participant, but not later than the 15<SUP STYLE="font-size:75%; vertical-align:top">th</SUP> business day of the following month. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Matching Contributions for a payroll period shall be paid to the Trust as soon as administratively feasible after the end of the calendar
month in which the payroll period ends. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Other contributions shall be paid to the Trust within the time prescribed for filing the
Employer&#146;s federal income tax return for Employer&#146;s fiscal year which corresponds with the Plan Year or within which the Plan Year ends, including extensions of time for filing. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.6 <U>Contributions for Reemployed Veterans</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Reemployed veterans may elect to make Elective Contributions for their period of Qualified Military Service and the Employer will make
Matching Contributions using the Matching Contribution formulas in effect during that period and any Special Employer Contributions the reemployed veterans would have received during their period of Qualified Military Service. Contributions made
pursuant to this Section&nbsp;4.6 (&#147;<I><FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions</I>&#148;) shall be credited to the appropriate Accounts of a reemployed veteran as required under Code &#167;414(u). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will be based on the Compensation the reemployed veterans would have
received if they had remained in the employ of the Employer and, if this cannot be determined with reasonable certainty, then on the basis of average Compensation during the <FONT STYLE="white-space:nowrap">12-month</FONT> period immediately
preceding the period of Qualified Military Service. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">21 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions must be made during
the period beginning on the reemployed veteran&#146;s reemployment date and continuing for the lesser of three times the period of Qualified Military Service or five years. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions for a period of Qualified Military Service will be limited as follows:
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The <FONT STYLE="white-space:nowrap">make-up</FONT> Elective Contributions for a tax year during the period of
Qualified Military Service will not, when combined with any <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions actually made during the period of Qualified Military Service, exceed the limit under Section&nbsp;5.1 in effect for the tax
year. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will not exceed the maximum amount allowable
as a deduction by the Employer in computing its federal income tax liability for the tax year coinciding with or ending during the applicable Plan Year. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will not, when combined with any Annual Additions
actually made during the period of Qualified Military Service, exceed the limit on Annual Additions under Section&nbsp;5.4 for the applicable Plan Year. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will not include any amount to make up for investment
income during the period of Qualified Military Service and will not be eligible for an allocation of investment income until the contributions have been made. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) The <FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will not include any amount to make up for forfeitures
that became available for allocation during the period of Qualified Military Service. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) The
<FONT STYLE="white-space:nowrap">Make-Up</FONT> Contributions will be excluded in applying the limit on annual additions under Section&nbsp;5.4 and the limits on <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions under Section&nbsp;5.1
to the Plan Year and tax year in which the contributions are made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;4.7 <U>Death of Participant During Qualified Military
Service.</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Beneficiary of any Participant who dies while performing Qualified Military Service will be entitled to any
additional benefit (other than contributions relating to the period of Qualified Military Service, but including survivor benefits) that would have been provided under the Plan had the Participant resumed employment on the day preceding the
Participant&#146;s death and then terminated employment on account of death. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">22 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 5 : Limits on Contributions </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.1 <U>Limits on <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions on behalf of a Participant for any calendar year will be limited to $7,000 as
adjusted for under Code &#167;402(g) for years after 1987 (the &#147;<I>402(g) Limit</I>&#148;). The 402(g) Limit in effect for 2016 is $18,000. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The 402(g) Limit on <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions for each calendar year will be reduced if the
Participant is also participating in a <FONT STYLE="white-space:nowrap">tax-sheltered</FONT> annuity plan pursuant to Code &#167;403(b), a simplified employee pension (&#147;<I>SEP</I>&#148;) plan pursuant to Code &#167;408(k), or an individual
retirement account or cash or deferred compensation arrangement pursuant to Code &#167;401(k)(11) or 408(p) (&#147;<I>SIMPLE plan</I>&#148;). Participants who are also participating in any such annuity plan, SEP, or SIMPLE plan must notify the
Employer of any <FONT STYLE="white-space:nowrap">before-tax</FONT> elective deferrals made on the Participant&#146;s behalf to any combination of such plans, and the portion of the <FONT STYLE="white-space:nowrap">before-tax</FONT> elective
deferrals that are in excess of the 402(g) Limit that each Participant is allocating to this Plan. The notice must be given on or before March&nbsp;1 of the year following the year in which the amount in excess of the 402(g) Limit was contributed.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) If the <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions on behalf of a Participant exceed the 402(g) Limit for any
calendar year or the Participant notifies the Employer of the allocation to this Plan of any <FONT STYLE="white-space:nowrap">before-tax</FONT> elective deferrals made to a combination of plans, the Plan will distribute to the Participant the amount
of the <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions in excess of the 402(g) Limit plus the investment income attributable to the excess on or before April&nbsp;15 of the year following the year for which the amount in excess of
the 402(g) Limit was made. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The amount of excess <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions distributed will be
increased by any investment income and decreased by any investment loss attributable to the excess <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, whether the income or loss is realized or unrealized. The amount of investment
income or loss shall be determined up to a date that is no more than seven days before the distribution. The investment income on the excess will be determined by multiplying the investment income on the Participant&#146;s <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account at the end of the Plan Year by a fraction, the numerator of which is the Participant&#146;s excess deferral for the Plan Year and the denominator of which is the sum of the
Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account as of the beginning of the Plan Year plus the <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions made on behalf of the Participant for the Plan
Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) The amount of excess <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions to be distributed to a Highly Compensated
Employee with regard to a taxable year shall be reduced by any excess <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions distributed under Section&nbsp;5.2(d) for the Plan Year ending with or within the taxable year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.2 <U>Nondiscrimination Tests Regarding <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For each Plan Year, at least one of the ADP nondiscrimination tests (&#147;<I>ADP Test</I>&#148;) shall be satisfied: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>ADP Test</U></B><B>. </B>The ADP Test is satisfied if either: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Average Deferral Percentage of the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Highly Compensated Employees
for the preceding Plan Year is not more than 1.25 times the Average Deferral Percentage of all other <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees for the preceding Plan Year; or </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">23 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Average Deferral Percentage of the
<FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Highly Compensated Employees for the Plan Year is not more than two percentage points greater than the Average Deferral Percentage of all other <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT>
Employees for the applicable Plan Year and not more than two times the Average Deferral Percentage of all other <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees for the preceding Plan Year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I><FONT STYLE="white-space:nowrap">ADP-Eligible</FONT></I>&#148; Employees are Employees who are eligible to make <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contributions. The ADP Test will be applied separately to <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees who are covered by a Collective Bargaining Agreement and <FONT
STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees who are not covered by a Collective Bargaining Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Average
Deferral Percentage</I>&#148; means, with respect to a group of <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employees, the average of &#147;<I>Actual Deferral Ratios</I>&#148; of each <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT>
Employee for the Plan Year, calculated separately for each <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee in the group. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;<I>Actual Deferral Ratio</I>&#148; means the sum of the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee&#146;s <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contributions and other contributions counted as <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(k)-2</FONT> on
behalf of the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee, divided by the Section&nbsp;415 Compensation of that group member. However, <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions are not treated as <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contributions for this purpose. Unless a contribution is counted under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(k)-2,</FONT> the Actual Deferral Ratio of an <FONT
STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee who does not have any <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions is zero. If the <FONT STYLE="white-space:nowrap">ADP-Eligible</FONT> Employee is a Highly Compensated
Employee, his elective contributions and compensation during the Plan Year under any other &#167;401(k) plan of the Employer or a Related Employer shall be included in determining his Actual Deferral Ratio for the Plan (without regard to the plan
year of the other 401(k) plan). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Special Rule for Early Participation</U></B><B>. </B>If the Plan permits an Employee to make <FONT
STYLE="white-space:nowrap">Before-Tax</FONT> Contributions even though the Employee has not satisfied the minimum age and service requirements of Code &#167;410(a)(1)(A), the Plan may satisfy the requirements of subsection (a)&nbsp;by using the
procedure described in either paragraph (1)&nbsp;or paragraph (2)&nbsp;below: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Conducting the ADP Test using the
Average Deferral Percentages of the following Participants who were eligible to make <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions during the Plan Year: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) All Highly Compensated Employees; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) Only the Nonhighly Compensated Employees who satisfied the minimum age and service requirements of Code
&#167;410(a)(1)(A). </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Disaggregating the Plan into the following separate plans for purposes of conducting the ADP Test:
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) A plan including Participants who satisfied the minimum age and service requirements of Code &#167; 410(a)(1)(A); and
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">24 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) A plan including Participants who did not satisfy the minimum age and
service requirements of Code &#167;410(a)(1)(A). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Aggregation</U></B><B>. </B>If the Plan is aggregated with any other qualified
retirement plan of the Company for purposes of satisfying Code &#167;401(k), 401(m), 401(a)(4), or 410(b), all such aggregated plans will be treated as a single plan for the ADP Test, except for the average benefit percentage test under Code
&#167;410(b)(2). Only plans having the same plan year and testing method may be aggregated to satisfy Code &#167;401(k). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d)
<B><U>Corrective Actions</U></B><B>. </B>If the <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions for Highly Compensated Employees exceed the limit of the ADP test, the excess deferrals will be corrected as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The total excess deferrals for Highly Compensated Employees will be determined by reducing the deferral percentages of
Highly Compensated Employees, multiplying each affected Employee&#146;s Section&nbsp;415 Compensation by the Employee&#146;s percentage reduction, and adding the amounts for all affected Employees. The process will begin with the Highly Compensated
Employee who has the highest deferral percentage, and will continue with the Highly Compensated Employee who has the next highest deferral percentage, and then the next, until the ADP Test is satisfied. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The total excess deferrals will be allocated by reducing the <FONT STYLE="white-space:nowrap">Before-Tax</FONT>
Contributions of the Highly Compensated Employees. The process will begin with the Highly Compensated Employee who has the largest dollar amount of <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, and will continue with the Highly
Compensated Employee who has the next largest dollar amount, and then the next largest, until the total has been allocated. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The excess deferrals allocated to affected Participants will be recharacterized or distributed as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) If the Participant is eligible to make <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions, the excess deferral
will be recharacterized as a <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contribution for the Participant to the extent possible and credited to the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account as a
<FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contribution; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) If the Participant is not eligible to make <FONT
STYLE="white-space:nowrap">Catch-Up</FONT> Contributions or has made the maximum <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions for the year, the excess deferral will be distributed to the Participant not later than the last day of
the Plan Year following the Plan Year for which the excess deferral was made, along with investment income or losses attributable to the excess deferral but only through the end of the Plan Year for which the corrective distribution is made. If the
distribution is not made within 2<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB> months after the end of the Plan Year for which the excess deferral was made, the Company will be
subject to a 10% excise tax on the amount of the excess deferrals. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">25 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) If a Participant received a corrective distribution of excess deferrals for the calendar
year that ends within the Plan Year for which excess deferrals were made, the amount of excess deferrals to be returned under subsection (d)&nbsp;above will be reduced by the amount of the corrective distribution. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) The investment income or loss attributable to excess deferrals distributed to Participants to satisfy the ADP Test will be determined by
multiplying the investment income or loss on the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account at the end of the Plan Year by a fraction, the numerator of which is the Participant&#146;s excess deferral
for the Plan Year and the denominator of which is the sum of the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account as of the beginning of the Plan Year plus the
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions made on behalf of the Participant for the Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.3
<U>Nondiscrimination Tests Regarding Matching Contributions</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In accordance with the provisions of Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.401(m)-1(a)(3),</FONT> the <FONT STYLE="white-space:nowrap">non-discrimination</FONT> rules of Code &#167;401(m), including the requirements for discrimination testing, are not applicable to the Plan. The Plan
automatically satisfies the provisions of Code &#167;410(b) since the Plan is maintained pursuant to a collective bargaining agreement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;5.4 <U>Maximum Annual Additions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The total Annual Additions to the Participant&#146;s Accounts in this Plan and any other qualified defined contribution plan maintained by
the Employer will not exceed the smaller of the following: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) $40,000, as adjusted for increases in the <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> under Code &#167;415(d) (the adjusted limit for 2016 is $53,000); or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) 100% of the Participant&#146;s Section&nbsp;415 Compensation for the Limitation Year, up to $200,000, as adjusted for
increases in the <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">cost-of-living</FONT></FONT> under Code &#167;401(a)(17) (the adjusted limit for 2016 is $265,000). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This limitation will not apply to contributions for medical benefits within the meaning of Code &#167;&#167;401(h) and 419A(f)(2) provided
after Termination of Employment which would otherwise be included as Annual Additions. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Annual Additions are the total of the
following amounts credited to the Participant&#146;s Accounts for the Limitation Year: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Employee and Employer
contributions; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Forfeitures; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Amounts allocated after March&nbsp;31, 1984 to an individual medical account, as defined in Code &#167;415(l)(2), which is
part of a pension or annuity plan maintained by the Employer (however, these amounts shall not be included in Annual Additions for the purpose of calculating the limit in Section&nbsp;5.4(a)(2)); </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">26 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Amounts derived by a &#147;key employee,&#148; as defined in Code
&#167;416(i)(1), in taxable years ending after 1985 that are attributable to post-retirement medical benefits allocated to the account of the key employee under a welfare benefit fund, as defined in Code &#167;419(e), maintained by the Employer; and
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Amounts allocated to a simplified employee pension plan, as defined in Code &#167;408(k)(6). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) For purposes of the limitations on Annual Additions, </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) All defined contribution plans maintained by the Employer and Related Employers will be considered as a single defined
contribution plan, whether or not such plans are terminated; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Rollover Contributions under Section&nbsp;4.3 and <FONT
STYLE="white-space:nowrap">Catch-up</FONT> Contributions under Section&nbsp;4.1(d) will not be included in Annual Additions; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) If the Plan terminates during the Plan Year, the maximum Annual Addition for the resulting Limitation Year of less than 12
months will be 1/12th of the limit at the beginning of the Plan Year times the number of months in the short Plan Year. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) If the Annual
Additions exceed the limit described in subsection (a)&nbsp;above, the excess attributable to forfeitures will be deemed to have been allocated last, and excess Annual Additions attributable to a welfare benefit fund or an individual medical account
will be deemed to have been allocated first. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) If Annual Additions exceed the limit described in subsection (a)&nbsp;above, the excess
may be corrected only through the Employee Plans Compliance Resolution System. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) If Annual Additions exceed the limit described in
subsection (a)&nbsp;above because the allocation date of this Plan coincides with the allocation date of another plan, the excess will be attributed to the plans as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If the other plan is a &#167;401(k) plan, the excess will be attributed to elective deferral contributions to the other
plan before contributions to this Plan; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If the other plan is an employee stock ownership plan, or a defined
contribution plan that is subject to the minimum funding standards of Code &#167;412, the excess will be attributed to contributions to this Plan before contributions to the other Plan; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) If an excess amount remains, the excess amount attributable to this Plan will be the product of: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The total excess amount allocated as of such date, and </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">27 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) The ratio of the Annual Additions under this Plan to the Annual
Additions under this Plan and all other defined contribution plans, whether or not such plans are <FONT STYLE="white-space:nowrap">pre-approved</FONT> plans. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For purposes of this subsection (f), &#147;<I>allocation date</I>&#148; means the last day of the Plan Year. The Plan Administrator may, in
its discretion, designate more frequent periodic allocation dates and interim or other special allocation dates for any purpose at any time. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 6 : Participant Accounts </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;6.1 <U>Individual Accounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan Administrator will establish and maintain, as necessary, the following Accounts for each Participant: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <FONT STYLE="white-space:nowrap">Pre-1987</FONT> <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Post-1986 <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) Matching Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) Company Stock Matching Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) Special Employer Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(g) Rollover Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(h)
Merger Account; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(i) Qualified <FONT STYLE="white-space:nowrap">Non-Elective</FONT> Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(j) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Transfer Contribution Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(k) <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Transfer Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(l) Safe-Harbor Matching Contribution Transfer Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(m) Company Stock Safe-Harbor Matching Contribution Transfer Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(n) Retirement Contribution Transfer Account; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(o) Employer Discretionary Contribution Transfer Account; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(p) Company Stock Dividend Transfer Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The separate Accounts will be for accounting purposes, and will not require any segregation of assets for investment or other purposes </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">28 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;6.2 <U>Vesting</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Participants are fully vested in their Accounts at all times, except that amounts transferred to the Plan from another plan maintained by the
Company remain subject to the vesting schedule of the plan from which they were transferred. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;6.3 <U>Participant
Investment Elections</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator will establish procedures for investment elections, including the minimum
percentage and the incremental percentage of an Account that may be invested in each Investment Option. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Participants may elect to
invest their Accounts in any one or more of the investment funds that the Finance Committee makes available to Participants for this purpose (&#147;<I>Investment Options</I>&#148;). If a Participant elects more than one Investment Option, the
Participant must specify the amount to be invested in each Investment Option. The Investment Options will include at least three mutual funds, collective investment funds or other pooled investment funds. Investment in an Investment Option may be
subject to a condition that funds be held in the Investment Option for a specified length of time. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The Finance Committee will
establish default investment procedures providing that if a Participant fails to make any investment election, the Participant&#146;s account shall be invested in one or more default Investment Options. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) The Plan and Trust are intended to constitute a plan described in Section&nbsp;404(c) of ERISA, such that the Plan&#146;s fiduciaries are
relieved from liability for any losses that are the result of investment instructions given by Participants, alternate payees or Beneficiaries, and the Plan shall be administered and interpreted to the greatest extent possible consistent with that
intent. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;6.4 <U>Adjustments to Accounts</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Amounts contributed by, or on behalf of, a Participant shall be credited to the appropriate Accounts of a Participant as soon as
administratively feasible. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Any distributions to a Participant and withdrawals by a Participant shall be subtracted from the
Participant&#146;s Accounts. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) A Participant who has an outstanding loan from his Accounts shall have loan payments made by the
Participant credited to his Accounts. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) The Plan Administrator or its delegate shall separately account for the amounts in each Account
of the Participant and shall separately allocate withdrawals, distributions, and other credits or charges among the Participant&#146;s Accounts on a reasonable and consistent basis. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) Investment income for an accounting period will be allocated as of the last day of the accounting period. Investment income will be
allocated to Participant Accounts by any reasonable method established by the Plan Administrator for the accounting period. Any investment income that is not directly attributable to any Participant&#146;s Accounts will be treated as a forfeiture
for the Plan Year and used or allocated in accordance with Section&nbsp;8.8(b). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">29 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) Except as otherwise provided in the Plan, all clerical, legal and other expenses of the
Plan shall be paid by the Employer, and all investment fees, investment expenses and Trustee fees, if any, shall be paid by the Trust. If the Employer pays an investment fee, an investment expense or a Trustee fee, the Employer may be reimbursed
from Plan assets even though an agreement between the Employer and another person relating to the payment of those expenses or fees provides that the Employer will pay the expense. For purposes of this subsection, the Master Agreement and a
Collective Bargaining Agreement shall not be considered an agreement between the Employer and another person relating to the payment of expenses or fees. Trustee expenses paid or reimbursed from Plan assets will be allocated to Participants&#146;
Accounts by any reasonable method established by the Plan Administrator for the accounting period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(g) The Plan Administrator may correct
any error by making adjustments to Participants&#146; Accounts. The Employer may make an additional or alternative contribution where appropriate to correct an error, or may forfeit any erroneous contribution. Any contribution made under this
subsection shall be allocated in a manner which corrects the error. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 7 : Company Stock Accounts </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.1 <U>Employee Stock Ownership Plan</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The portion of the Plan composed of Participants&#146; Company Stock Accounts is intended to qualify as an employee stock ownership plan under
Code &#167;4975(e)(7) (the &#147;<I>ESOP portion</I>&#148;). The ESOP portion is maintained as a portion of the Plan as authorized by Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;54.4975-11(a)(5).</FONT> The remaining part of the Plan
is intended to be a profit sharing plan which meets the requirements for qualification under Code &#167;401(a) and 401(k) (the &#147;<I>profit sharing portion</I>&#148;). Together the ESOP portion and the profit sharing portion constitute the entire
Plan and are intended to be a single plan under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.414(1)-1(b)(1).</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.2 <U>Definitions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For purposes of this Article 7, the following terms shall have the meaning set forth below: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The term &#147;<I>Cash Dividends</I>&#148; means the cash dividends that are paid on or after March&nbsp;1, 2002 by the Company with
respect to Company Stock held in the Trust. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The term &#147;<I>Company Stock</I>&#148; means common stock issued by the Company (or by
a corporation which is a member of the same controlled group) which is readily tradable on an established securities market. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The term
&#147;<I>Payment Election</I>&#148; means a completed election made under Section&nbsp;7.3 pursuant to which a Participant has affirmatively elected to have his or her Cash Dividends paid to the Trustee and distributed by the Trustee to the electing
Participant outside the Plan. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">30 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.3 <U>Election to Receive Dividends on Company Stock Fund</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Employer shall prescribe rules and procedures that allow each Participant with an interest in Company Stock to elect to have Cash
Dividends distributed outside the Plan rather than paid to the Plan and reinvested in Company Stock. To the extent administratively feasible, the Trustee will distribute the Cash Dividends to Participants on the same day the Cash Dividends are paid
to the Trustee. The Employer may, in its sole discretion, which shall be applied in a uniform and <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> manner, instead </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Allow Participants to affirmatively elect to have their Cash Dividends paid to the Trustee and distributed by the Trustee
to the Participants no later than 90 days after the end of the Plan Year in which paid to the Trustee; or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Allow
Participants to affirmatively elect to have their Cash Dividends paid directly to them in cash outside the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Such rules and procedures that are
prescribed by the Employer shall be in accordance with the terms of the Plan or, to the extent not specified in the Plan, the requirements that must be satisfied in order for a federal income tax deduction to be allowed under Code &#167;404(k) with
respect to the amount of Cash Dividends (including the requirement that the election to receive Cash Dividends be irrevocable for the period to which it applies and including the requirement set forth in Code &#167;404(k)(2)(b)). The Plan
Administrator shall allow Participants to change their election under this section at least annually, and at any time that there is a modification in the Plan&#146;s provisions governing the manner in which Cash Dividends are paid or distributed to
Participants. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) In the event a Participant does not complete a Payment Election, the Cash Dividends allocated to the Participant shall
be automatically paid to the Plan, allocated to the Participant&#146;s Company Stock Account and reinvested in Company Stock. Participants may make or change a Payment Election in the manner prescribed by the Plan Administrator. In the absence of a
valid Payment Election, if a hardship withdrawal under Section&nbsp;9.5 is processed on an <FONT STYLE="white-space:nowrap">ex-dividend</FONT> date for a Participant with a Company Stock Account, the Participant shall be deemed to have a Payment
Election in effect solely with respect to said <FONT STYLE="white-space:nowrap">ex-dividend</FONT> date, and the applicable Cash Dividends shall be distributed or paid to the Participant in accordance with the provisions of this Section&nbsp;7.3.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Cash Dividends that are paid or reinvested pursuant to Code &#167;404(k)(2)(A)(iii) and the provisions of this Section&nbsp;7.3 shall
not be considered to be annual additions for purposes of Code &#167;415(c), elective deferrals for purposes of the elective deferral limitation, or elective contributions for purposes of Code &#167;401(k). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) Notwithstanding the foregoing provisions of this Section&nbsp;7.3, Participants who are residents of states that have not amended their
tax laws to conform with Code &#167;404(k)(2), as amended by the Economic Growth&nbsp;&amp; Tax Relief Act of 2001, shall have their respective Cash Dividends distributed to them in cash, in the same manner as if they had completed a Payment
Election. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;7.4 <U>ESOP Requirements</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">To the extent required by applicable law, the Company reserves the right to amend the Plan to conform to any applicable statutory or
regulatory requirements for ESOPs. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">31 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 8 : Distribution of Benefits </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.1 <U>Distribution Upon Termination of Employment or Disability</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant will be entitled to receive distribution of the Participant&#146;s entire Account Balance upon Termination of Employment or
Disability, as provided in this Article 8. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.2 <U>Time of Payment After Termination of Employment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Benefit payments to a Participant may begin as soon as practicable after the Participant&#146;s Termination of Employment or Disability, as
follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Time for Payment Generally</U></B><B>. </B>Unless the Participant elects otherwise, benefits must be paid within 60
days after the close of the Plan Year in which the later of the following occurs: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Participant attains age 65; or
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Participant&#146;s Termination of Employment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">No distribution is required under this subsection if a Participant who is eligible for a distribution fails to request a distribution. The
Participant shall be considered to have elected a deferred distribution. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Age 70</U></B><B><U><SUP
STYLE="font-size:75%; vertical-align:top">1</SUP></U></B><B><U>/</U></B><B><U><SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB></U></B><B><U> Distribution Rule</U></B><B>. </B>Despite any contrary election by the Participant, the
distribution of benefits to a Participant shall begin no later than the Participant&#146;s Required Beginning Date. Additional information is contained in Section&nbsp;8.7. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Distribution of Small Account Balances</U></B><B>. </B>Regardless of any other provision in the Plan, if a Participant is eligible
to request a distribution under this Article and the total vested amount credited to the Participant&#146;s Accounts does not exceed $5,000, the following rules apply: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Plan will distribute the Account Balance to the Participant in a lump sum payment as soon as administratively
practicable after the Participant&#146;s Termination of Employment. For purposes of this rule, a Participant who has filed a grievance with respect to his Termination of Employment shall not be considered to have had a Termination of Employment
until the grievance procedure is fully concluded. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) However, if the vested Account Balance is more than $1,000, but not
more than $5,000, and the Participant fails to elect either a cash distribution or a direct rollover to an Eligible Retirement Plan specified by the Participant, the Plan will establish an IRA for the Participant with a qualified IRA provider
selected by the Finance Committee and direct the Trustee to pay the Account Balance by direct rollover to the IRA at any time after the Participant&#146;s Termination of Employment. The Finance Committee will direct the IRA provider to invest the
IRA in an investment product designed to preserve principal and provide a reasonable rate of return and will provide written notice to the Participant regarding the IRA and direct rollover payment. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">32 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Lump Sum</U></B><B>. </B>Payment of a Participant&#146;s Account Balance will be
made in the form of a single lump sum unless the Participant is eligible for and elects one of the optional forms of payment in Section&nbsp;8.2(e) below, subject to Section&nbsp;8.2. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Distributee or other Beneficiary who elects a single lump sum distribution may elect to receive all or any portion of the Participant&#146;s
Accounts that is invested in Company Stock in whole shares of Company Stock, except that the value of any fractional share will be paid in cash. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) <B><U>Optional Forms of Payment</U></B><B>. </B>A Participant whose Termination of Employment occurs as a result of Retirement, including
Disability, may elect to receive payment of the Participant&#146;s Account Balance in the form of one of the optional installment methods described below: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>Fixed Installment Payment Option</U></B>. Monthly installments of a fixed amount payable until the Account Balance is
exhausted. Such fixed amount may be changed by the Participant as of any month by giving advance notice to the Plan Administrator in accordance with the procedures adopted by the Plan Administrator. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Special Payment Request Option</U></B><B>. </B>A <FONT STYLE="white-space:nowrap">one-time</FONT> payment of a
portion of the Account Balance at any time. A Participant may make any number of such requests. Special payments cannot include any amount of Company Stock. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <B><U>Earnings Installment Payment Option</U></B><B>. </B>Prior to January&nbsp;1, 2016, Participants could elect monthly
installments based on a principal amount equal to the Account Balance at the date of the election. Subject to Section&nbsp;8.7, Participants who made that election before January&nbsp;1, 2016 may continue to receive a monthly installment payment
equal to the Participant&#146;s Account Balance on the date the payment is made less the principal amount. If a Participant&#146;s Account Balance is less than the principal amount on any payment date, no installment payment will be made for the
month. This form of payment is not available to Participants who become eligible for a distribution under this Section&nbsp;8.2 on and after January&nbsp;1, 2016. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) <B><U>Combined Fixed Installment and Earnings Installment Payment Option</U></B><B>. </B>Prior to August&nbsp;1, 1998,
Participants could also elect monthly installments composed of a fixed installment payment plus an earnings installment payment. For a Participant who elected this option, the fixed portion of each installment payment is determined in the same
manner as in Section&nbsp;8.2(e)(1) above, and the earnings portion of each installment payment is determined in the same manner as in Section&nbsp;8.2(e)(3) above. This form of payment is not available to Participants who become eligible for a
distribution under this Section&nbsp;8.2(e) on and after August&nbsp;1, 1998. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">33 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.3 <U>Distribution on Account of Death</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Benefit</U></B><B>. </B>If a Participant dies before the Participant&#146;s entire Account Balance is distributed, the
Participant&#146;s Beneficiary will be entitled to receive the Participant&#146;s entire remaining Account Balance. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b)
<B><U>Commencement of Benefit Payments</U></B><B>. </B>Benefit payments to a Beneficiary of a deceased Participant may begin as soon as practicable after the Participant&#146;s death. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Plan Administrator will direct the Trustee to pay the Account Balance in a lump sum payment to the Beneficiary no later
than 60 days after the end of the Plan Year following the Plan Year in which the Participant dies. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Benefits payable to
a Beneficiary may be paid without the Beneficiary&#146;s consent, even if the Beneficiary is the Participant&#146;s surviving Spouse. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c)
<B><U>Form of Payment</U></B>. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If the Participant&#146;s Beneficiary is the Participant&#146;s surviving Spouse,
payment may be made in the form of a lump sum or an Optional Form of Payment as described under Section&nbsp;8.2(e). The surviving Spouse may elect to defer the timing of the payment, subject to Section&nbsp;8.7. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If the Participant does not have a surviving Spouse, or if the Participant&#146;s Beneficiary is not the Participant&#146;s
surviving spouse, payment will be made in the form of a lump sum, provided that the distribution shall be completed not later than December&nbsp;31 of the calendar year which contains the fifth anniversary of the Participant&#146;s death. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Death after Required Beginning Date</U></B><B>. </B>Notwithstanding any elections made by the Participant or a Beneficiary, if a
Participant dies after attaining the Required Beginning Date and after distribution has commenced, the Participant&#146;s remaining Account Balance, if any, shall be distributed to the Beneficiary at least as rapidly as under the method of
distribution in effect on the date of the Participant&#146;s death. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) <B><U>Death of Surviving Spouse</U></B><B>. </B>If a
Participant&#146;s surviving Spouse is receiving installment distributions and the surviving Spouse dies before the entire Account Balance is distributed, the remainder of the Account Balance shall be distributed to the surviving Spouse&#146;s
Beneficiary at least as rapidly as under the method of distribution in effect at the time of the Spouse&#146;s death. On the death of a <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary who is entitled to benefit payments, the
Participant&#146;s remaining Account Balance shall be distributed to the Beneficiary of the <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary within a reasonable time after the Beneficiary&#146;s death. If the Participant&#146;s
surviving Spouse or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary fails to designate a Beneficiary, or if the designated Beneficiary does not survive the Participant&#146;s surviving Spouse or
<FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary, distribution shall be made in equal shares to the members of the first of the classes listed below having a living member on the date the distribution is payable. The classes, in order
of priority, are as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Surviving Spouse&#146;s or <FONT STYLE="white-space:nowrap">non-Spouse</FONT>
Beneficiary&#146;s spouse; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">34 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Surviving Spouse&#146;s or
<FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary&#146;s children, in equal shares; however, where a child otherwise eligible to receive a portion of the Surviving Spouse&#146;s or <FONT STYLE="white-space:nowrap">non-Spouse</FONT>
Beneficiary&#146;s benefit under this subsection has predeceased the Surviving Spouse or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary, that child&#146;s share shall be: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) Distributed to his children in equal shares, but </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) If no such children exist, the portion shall be distributed equally among the remaining children of the Surviving Spouse
or <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Surviving Spouse&#146;s or <FONT
STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary&#146;s estate. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.4 <U>Designation of Beneficiary</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) A Participant may designate a Beneficiary or Beneficiaries and may change the Beneficiary designation from time to time; provided,
however, that if the Participant is married at the time of the Participant&#146;s death, the Beneficiary will be the surviving Spouse unless the Participant, with the consent of the Spouse, has designated another person to be the Beneficiary. The
Spouse&#146;s consent must be: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) In a writing acknowledging the effect of the consent; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Signed by the Participant&#146;s Spouse and witnessed by a notary public. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Spouse&#146;s consent shall be effective only with respect to the specific Beneficiary named in the consent. However, consent of a
Participant&#146;s Spouse shall not be required if it is established to the satisfaction of a Plan representative that such consent may not be obtained because there is no Spouse, or because the Spouse cannot be located or because of such other
circumstances as the Secretary of the Treasury may by regulations prescribe. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) A beneficiary designation must be on a form provided or
approved by the Plan Administrator and will be effective only when filed with the Plan Administrator during the Participant&#146;s lifetime. A beneficiary designation filed with the Plan Administrator will automatically cancel all beneficiary
designations previously filed. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) If the Participant has designated the Participant&#146;s Spouse as a Beneficiary, and the marriage
terminates by divorce or annulment, the termination of the marriage will automatically cancel the designation of the Spouse as a Beneficiary unless otherwise provided in a Beneficiary designation filed after the termination of the marriage or in a
Qualified Domestic Relations Order. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) If the Participant fails to designate a Beneficiary, or if no designated Beneficiary survives the
Participant, the Beneficiary distribution shall be made in equal shares to the members of the first of the classes listed below having a living member on the date the distribution is payable. The classes, in order of priority, are as follows: </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">35 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Participant&#146;s Spouse; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Participant&#146;s children, in equal shares; however, where a child otherwise eligible to receive a portion of the
Participant&#146;s benefit under this subsection has predeceased the Participant, that child&#146;s share shall be: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A)
Distributed to his children in equal shares, but </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) If no such children exist, the portion shall be distributed equally
among the remaining children of the Participant; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Participant&#146;s estate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) The facts as shown by the records of the Plan Administrator at the time of death shall be conclusive as to the identity of the proper
payee, and the records of the Trustee shall be conclusive as to the amount properly payable. The distribution made in accordance with such state of facts shall be treated as a complete discharge of all obligations under the provisions of the Plan.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) If a Plan fiduciary acts in accordance with ERISA, Title I, Subtitle B, Part 4, in determining whether a Participant&#146;s Spouse
has consented to the Participant&#146;s designation of a Beneficiary other than the Spouse or that the consent of the Spouse may not be obtained because there is no Spouse, the Spouse cannot be located or other circumstances prescribed by the
Secretary of the Treasury by regulations, then to the extent of payments made pursuant to that consent, revocation or determination, the Plan and its fiduciaries shall have no further liability. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.5 <U>Consent to Benefit Payments</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) If benefits are payable to a Participant, benefits will not be paid without the Participant&#146;s consent unless: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The distribution is required under Section&nbsp;8.7 (age 70<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB
STYLE="font-size:75%; vertical-align:bottom">2</SUB> rules); </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Participant&#146;s Account Balance is $5,000 or less;
or </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Plan has terminated and neither the Company nor any Related Employer maintains any <FONT
STYLE="white-space:nowrap">tax-qualified</FONT> defined contribution plan other than an employee stock ownership plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Benefits
payable to an alternate payee or the alternate payee&#146;s beneficiary under a Qualified Domestic Relations Order may be paid without consent. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.6 <U>Direct Rollovers</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Distributees may elect to have all or part of the benefits payable to them or directly to one Eligible Retirement Plan. Beneficiaries
other than Distributees may elect to have all or any part of their benefits paid to them or directly to one IRA that is designated as an inherited IRA and names both the Participant and the Beneficiary. Payments will be made by direct rollover only
if the benefit is payable in a lump sum payment or installment payments over a period of less than ten years and the payments are not required minimum distributions or hardship withdrawals. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">36 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) At least 30 days, and no more than 180 days, before a benefit is to be paid, the Plan
Administrator will furnish the Distributee or Beneficiary with an application for payment and a written explanation of the payment options available under the Plan. If the amount payable is more than $1,000, the application will include an election
for a direct rollover to an IRA or another Eligible Retirement Plan, as permitted under Section&nbsp;8.6(a). The explanation will include a summary of the rules for income tax withholding from benefit payments and the ability to avoid the
withholding requirement by electing a direct rollover to an IRA or other Eligible Retirement Plan. The explanation will inform the Distributee or Beneficiary that an election concerning the benefit payment may be changed or revoked, with the consent
of the Participant&#146;s Spouse, if necessary, at any time before payment begins. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) A deceased Participant&#146;s Accounts may be
distributed by direct rollover to an Eligible Retirement Plan specified by a <FONT STYLE="white-space:nowrap">non-Spouse</FONT> Beneficiary of the deceased Participant to the extent the amount distributed otherwise qualifies as an Eligible Rollover
Distribution and subject to Section&nbsp;8.6(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.7 <U>Required Minimum Distributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan will comply with the minimum distribution requirements of Code &#167;401(a)(9) and Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;&#167;1.401(a)(9)-2</FONT> through <FONT STYLE="white-space:nowrap">-9,</FONT> including the incidental death benefit requirements under Code &#167;401(a)(9)(G), but not including Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.401(a)(9)-6,</FONT> regardless of whether the Participant or Beneficiary has applied for or consented to payment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Payments to a Participant who is not a &#147;Five-Percent Owner<I>&#148; </I>will begin no later than April&nbsp;1 of the first calendar
year beginning after the Participant attains age 70Y2 or Retires, whichever occurs later. Payments to a Participant who is a &#147;<I>Five-Percent Owner</I>&#148; will begin no later than April&nbsp;1 of the first calendar year beginning after the
Participant attains age 70Y2 regardless of whether the Participant has Retired. The date by which payments to a Participant must begin is that Participant&#146;s &#147;<I>Required Beginning Date.</I>&#148; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#147;Five-Percent Owner&#148; means any person who owns (or is considered as owning under Code &#167;318) more than 5% of the outstanding
stock of the Employer or stock possessing more than 5% of the combined voting power of all stock of the Employer. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) If the Participant
is not married on the Required Beginning Date, the required minimum distribution for each calendar year will be determined by dividing the Participant&#146;s Account Balance as of the last Valuation Date of the previous year by the distribution
period from the Uniform Lifetime Table under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the Participant&#146;s age as of the Participant&#146;s birthday in the current year. If the Participant is married on
the Required Beginning Date, the required minimum distribution amount for each calendar year will be determined by dividing the Participant&#146;s Account Balance as of the last Valuation Date of the previous year by the distribution period in the
Joint and Last Survivor Table under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the ages of the Participant and Spouse as of their birthdays in the current year. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">37 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) If the Participant dies before the Required Beginning Date, all payments will be made no
later than December&nbsp;31 of the fifth calendar year that begins after the Participant&#146;s death except as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Payments to the Participant&#146;s surviving Spouse will begin no later than December&nbsp;31 of the first calendar year
beginning after the Participant&#146;s death or December&nbsp;31 of the calendar year in which the Participant would have attained age
70<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB>, whichever is later. The required minimum distribution for each calendar year will be determined by dividing the Participant&#146;s
Account Balance as of the last Valuation Date of the previous year by the factor from the Uniform Lifetime Table under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the Participant&#146;s age in the year of the
Participant&#146;s death reduced by one for each subsequent year or the factor for the Spouse&#146;s age as of the Spouse&#146;s birthday in the current year, whichever factor is greater. After the surviving Spouse dies, the required minimum
distribution will be determined using the factor for the Spouse&#146;s age in the year of the Spouse&#146;s death reduced by one for each subsequent year. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Payments to an individual beneficiary other than the Participant&#146;s surviving Spouse, including the trustee of a trust
that qualifies as an individual beneficiary under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-4,</FONT> will begin no later than December&nbsp;31 of the first calendar year beginning after the Participant&#146;s death. The
required minimum distribution for each calendar year will be determined by dividing the Participant&#146;s Account Balance as of the last valuation of the previous year by the distribution period from the Uniform Lifetime Table under Treasury
Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the Participant&#146;s age in the year of the Participant&#146;s death reduced by one for each subsequent year or the distribution period for the beneficiary&#146;s age as of
the beneficiary&#146;s birthday in the current year, whichever distribution period is greater. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) If the Participant dies after the
Required Beginning Date, payments will continue at least as rapidly as before the Participant&#146;s death. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.8
<U>Missing Participants and Forfeitures</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator shall make a reasonable effort to locate a Participant or
Beneficiary who is entitled to payment. If the Plan Administrator cannot locate the Participant or Beneficiary after 24 months, the Plan Administrator may authorize payment to another Beneficiary who is entitled to payment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) If after the <FONT STYLE="white-space:nowrap">24-month</FONT> period described in subsection (a)&nbsp;above, the Plan Administrator cannot
locate the Participant or any Beneficiary who is entitled to payment, the Plan Administrator may treat the payment as a &#147;Forfeiture&#148; and apply it toward the payment of Matching Contributions, Special Employer Contributions, or
administrative expenses. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">38 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) If the Participant or a Beneficiary entitled to payment later makes a proper claim for
the Forfeiture, the vested amount credited to the Participant&#146;s Accounts as of the date the Forfeiture occurred shall be restored to the Participant&#146;s Accounts. The Employer shall make any contribution necessary to restore the Forfeiture.
No investment earnings shall be credited for the period between the Forfeiture and the restoration. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.9 <U>Additional
Distribution Provisions</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator&#146;s actions regarding payment, if taken in good faith, are to be conclusive
and binding on all persons, and the payment fully discharges the Plan, the Plan Administrator, the Employer, and all other fiduciaries of the Plan, from liability with respect to the payment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The Plan Administrator may rely on affidavits or other information that the Plan Administrator believes to be reliable even though not
otherwise admissible as evidence in a legal proceeding. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The Plan Administrator is not required to commence probate proceedings, seek
the appointment of a legal representative, or make payments to a legal representative. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) If a person appears to be
mentally, physically or legally incapable of receiving or acknowledging receipt of distribution payments, the Plan Administrator may authorize payments to a person with a valid power of attorney for the Participant or Beneficiary, to a
court-appointed guardian for the Participant or Beneficiary, or to any other person authorized under state law to receive the benefit. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If a person entitled to receive benefits is a minor and the value of the benefit exceeds $5,000, the Plan Administrator may
delay payment of the benefit until the minor has attained the age of majority or pay the benefit to a person who has been named by a court of competent jurisdiction as fiduciary for the minor. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) If the Plan Administrator cannot determine, from affidavits or other information the Plan Administrator believes to be reliable, whether
the Participant&#146;s Spouse or other Beneficiary survived the Participant, the Spouse or other Beneficiary will be deemed not to have survived the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) If the Plan Administrator acts in accordance with applicable law in treating a domestic relations order as being (or not being) a
Qualified Domestic Relations Order, or in separately accounting for the amounts which would have been payable to the alternate payee during the time the Plan Administrator is making this determination, or in not paying the segregated amounts to the
alternate payee (within the <FONT STYLE="white-space:nowrap">18-month</FONT> period beginning with the date on which the first payment would be required to be made) if the domestic relations order is determined not to be qualified, or if the issue
is not resolved within the <FONT STYLE="white-space:nowrap">18-month</FONT> period and in prospectively applying a domestic relations order which is determined to be qualified after the close of the <FONT STYLE="white-space:nowrap">18-month</FONT>
period, then the obligation of the Plan and its fiduciaries to the Participant and each alternate payee shall be discharged to the extent of any payment made pursuant to such acts. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">39 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) The Plan Administrator shall require reimbursement of any amount of payment subsequently
determined not to have been properly payable to a Participant, surviving Spouse, alternate payee or Beneficiary. If the person to whom the overpayment was made does not, within a reasonable time, make the requested repayment to the Plan, the Plan
Administrator may reduce any future benefits payable from the Plan to that person by the amount necessary to fully recover the overpayment, including any reasonable interest. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 9 : <FONT STYLE="white-space:nowrap">In-Service</FONT> Distributions </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Except as provided in this Article, a Participant may not withdraw amounts from his Accounts before the Participant has a Termination of
Employment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.1 <U>Withdrawals After Age 59 </U><U><SUP STYLE="font-size:75%; vertical-align:top">1</SUP></U><U>/</U><U><SUB
STYLE="font-size:75%; vertical-align:bottom">2</SUB></U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s entire Account Balance is distributable at any time
after the Participant has attained age 59<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.2 <U>Withdrawal From Rollover Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s Rollover Account (if any) is distributable at any time. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.3 <U>Withdrawal from <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>After 60 Months of Participation</U></B><B>. </B>A Participant who has been participating in the Plan for at least 60 months before
the date of the withdrawal may elect a distribution of all or any portion of the Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Accounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Less Than 60 Months of Participation. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) <B><U>Amounts Credited to Account at Least 24 Months Prior to Withdrawal</U></B><B>. </B>A Participant who has been
participating in the Plan for less than 60 months before the date of the withdrawal may elect a distribution that includes only Employee <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions (or earnings thereon) that were credited to the
Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account at least 24 months prior to the withdrawal. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) <B><U>Amounts Credited to Account Within the 24 Months Preceding Withdrawal</U></B><B>. </B>A Participant who has been
participating in the Plan for less than 60 months before the date of the withdrawal may elect a distribution that includes <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions that have not been credited to the Account for at least 24
months, in which case the Participant shall not thereafter be eligible to make <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contributions to the Plan before the first payroll period that begins at least six months after the date of the
distribution. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative Committee may from time to time establish such uniform and
<FONT STYLE="white-space:nowrap">non-discriminatory</FONT> rules and procedures as it deems appropriate to administer withdrawals from Participants&#146; <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Accounts. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">40 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.4 <U>Withdrawal from Matching Contribution Account</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>After 60 Months of Participation</U></B><B>. </B>A Participant who has been participating in the Plan for at least 60 months before
the date of the withdrawal may elect a distribution of all or any portion of the Participant&#146;s Matching Contribution Account. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b)
<B><U>Less Than 60 Months of Participation</U></B><B>. </B>A Participant who has been participating in the Plan for less than 60 months before the date of the withdrawal may elect a distribution that includes only Matching Contributions (and
earnings thereon) that were credited to the Participant&#146;s Matching Contribution Account at least 24 months prior to the withdrawal. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative Committee may from time to time establish such uniform and <FONT STYLE="white-space:nowrap">non-discriminatory</FONT> rules
and procedures as it deems appropriate to administer withdrawals from Participants&#146; Matching Contribution Accounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.5 <U>Hardship Withdrawals</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant may withdraw funds from the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account for a
hardship withdrawal even though the Participant&#146;s employment has not terminated. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Conditions for Hardship
Withdrawal</U></B><B>. </B>A Participant may make a hardship withdrawal only if the Participant incurs any one or more of the following immediate and heavy financial needs: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Uninsured expenses for medical care incurred by the Participant or the Participant&#146;s Spouse or dependents, or
necessary for these persons to obtain medical care; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Costs directly related to the purchase of the principal residence
for the Participant (excluding mortgage payments); </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Tuition, related educational fees, and room and board expenses for
the next 12 months of post-secondary education for the Participant or the Participant&#146;s Spouse, children, or dependents; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Payments necessary to prevent the eviction of the Participant from the Participant&#146;s principal residence or
foreclosure on the mortgage on that residence; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Burial or funeral expenses for the Participant&#146;s deceased parents,
Spouse, children, or dependents; and </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Uninsured expenses for the repair of damage to the Participant&#146;s principal
residence that would qualify for a casualty deduction under Code &#167; 165 (determined without regard to whether the loss exceeds 10% of adjusted gross income). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">41 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) Other events as are determined by the Plan Administrator on the basis of
all relevant facts and circumstances, to constitute immediate and heavy financial need. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For purposes of subsections (1)&nbsp;and (3)
above, the term &#147;dependent&#148; has the same meaning as in Code &#167; 152, determined without regard to Code &#167;&#167; 152(b)(1), 152(b)(2) and 152(d)(1)(B). For purposes of subsection (5)&nbsp;above, the term &#147;dependent&#148; has the
same meaning as in Code &#167; 152, determined without regard to Code &#167; 152(d)(1)(B). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Limitations on Hardship Withdrawals. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) A Participant may not make a withdrawal unless the Participant has made all other withdrawals and obtained all other loans
available under this Plan and all other qualified retirement plans maintained by the Employer. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Hardship withdrawals
may not exceed the amount necessary to alleviate the hardship. The amount of an immediate and heavy financial need may include any amounts necessary to pay federal, state or local income taxes or penalties reasonably anticipated to result from the
distribution. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Hardship withdrawals of investment income allocated to lective deferrals after December&nbsp;31, 1988
are not permitted. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) If any portion of the Participant&#146;s Accounts are invested in Company Stock, the Participant
may not receive a hardship distribution unless the Participant has elected to have the Plan distribute all cash dividends on the stock to the extent that such dividends are currently available. If the hardship withdrawal is processed on an <FONT
STYLE="white-space:nowrap">ex-dividend</FONT> date, the amount of the hardship withdrawal shall be reduced by the amount of the cash dividends distributed or paid to the Participant. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Administration of Hardship Withdrawals</U></B><B>. </B>The Plan Administrator will review and approve requests for hardship
withdrawals on a uniform and nondiscriminatory basis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.6 <U>Withdrawals During Military Leave</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who is called to active duty in Qualified Military Service for a period of more than 30 days may withdraw funds from the
Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account during the Participant&#146;s period of active duty. The Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, if any, will be
suspended during the <FONT STYLE="white-space:nowrap">six-month</FONT> period beginning on the date of the withdrawal. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.7 <U>Withdrawals Upon Plan Termination</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s Accounts are distributable at any time after the Plan has terminated. However,
<FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions will not be distributable merely as a result of Plan termination if the Company or a Related Employer establishes or maintains another defined contribution plan (other than an employee
stock ownership plan within the meaning of Code &#167;4975(e)(7), a simplified employee pension plan within the meaning of Code &#167;408(k), or a SIMPLE IRA plan within the meaning of Code &#167;408(p). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">42 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 10 : Loans </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.1 <U>Loans To Participants</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant (including a Participant who only has a Rollover Account) may borrow from the Participant&#146;s Accounts as provided in this
Article and as provided in the loan procedures adopted by the Plan Administrator. However, a Participant may borrow from his Accounts only if: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Participant is actively employed by the Employer (including a Participant on paid Leave of Absence) as of the date of the loan; or </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The Participant is a party in interest (as defined in Section&nbsp;3(14) of ERISA) with respect to the Plan as of the date of the loan.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Loans shall be made available to all Participants on a reasonably equivalent basis. However, the Plan Administrator shall have discretion
to determine whether a loan should be made to a Participant and the amount of the loan. The standards used by the Plan Administrator shall be applied uniformly without discrimination to all Participants requesting loans, but the Plan Administrator
may take into account a Participant&#146;s credit rating, financial need and ability to repay the loan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;10.2 <U>Loan
Amount and Limitations</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) A Participant may have only one loan outstanding at any time. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The principal amount of the loan must be at least $1,000 and shall not exceed the Account Balance. The principal amount of the loan shall
not exceed the lesser of the following amounts: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) 50% of the Participant&#146;s total accounts; or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) $50,000. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">These limitations shall be determined and applied at the time the loan is made. These limitations shall be reduced by the outstanding balance
of all other loans to the Participant under all qualified retirement plans of the Employer or any Related Employer. The $50,000 limitation shall be further reduced by the excess of (A)&nbsp;the highest outstanding balance of all such loans during
the <FONT STYLE="white-space:nowrap">one-year</FONT> period ending on the day before the loan is made over (B)&nbsp;the outstanding balance of all such loans on the day the loan is made. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The loan shall be taken on a <FONT STYLE="white-space:nowrap">pro-rata</FONT> basis from the Participant&#146;s Accounts, in the following
order: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Matching Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Safe-Harbor Matching Contribution Transfer Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Company Stock Matching Contribution Account; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">43 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) <FONT STYLE="white-space:nowrap">Pre-1987</FONT> <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) Post-1986
<FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6)
<FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Transfer Account; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) Rollover Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(8) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(9) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Transfer Account; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(10) Special Employer Contribution Account </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) The loan must bear interest equal to the prime lending rate plus one percent, as shown in the Wall Street Journal as of the last business
day of the month prior to the month in which the loan is made, or another reasonable rate of interest as determined by the Plan Administrator. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) The loan must be adequately secured. Any of the Participant&#146;s Accounts may be used as security for the loan; and the Accounts will be
considered adequate security if, at the time the loan is made, the principal balance of the loan does not exceed 50% of the Account Balances. The Plan Administrator and the Trustee may, in their discretion, accept or reject any security offered in a
particular case. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) The loan must be repaid in substantially equal periodic payments of principal and accrued interest, Repayment will
begin as soon as administratively practicable after the loan is issued. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The term of the loan may be any whole number
of months, with a minimum term of six months and a maximum term of 60 months, unless it is a &#147;home loan.&#148; A home loan, by its terms, must be repaid within 15 years. A loan is a &#147;home loan&#148; if the loan is used to acquire or
construct the Participant&#146;s principal residence. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Loan repayments shall be allocated to the Participant&#146;s
Accounts on a <FONT STYLE="white-space:nowrap">pro-rata</FONT> basis to those Accounts from which the loan was distributed and shall be invested pursuant to the Participant&#146;s current investment elections. Loans may be prepaid in full at any
time without penalty, but a Participant may not request a loan prepayment more than two times per calendar year. A Participant must wait 30 days after a loan is repaid to apply for a new loan. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The term of the loan will be extended by periods of Qualified Military Service. Loan payments will be suspended, but
interest will continue to accrue, during periods of Qualified Military Service. During periods of Qualified Military Service, interest may not accrue at a rate in excess of six percent. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">44 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(g) The loan must be repaid by payroll deduction, except for those Participants who are not
receiving a paycheck or who are laid off with recall rights, who may repay the loan by loan repayment check under the terms of the loan policies and procedures established by the Plan Administrator. A loan may not be made in an amount that would
result in a payroll deduction for the Participant greater than the amount of the Participant&#146;s net pay after all other deductions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(h) If an Account Balance is used as security for the loan, the Plan Administrator may reduce the Account Balance by the outstanding balance
of the loan at any time the loan is in default. If the loan is in default, or if the Participant has a Termination of Employment prior to repayment of the entire balance of the loan, the Participant shall have the option to repay the remaining
balance in full no later than 90 days following Termination of Employment. If the loan is not repaid, it will be deemed a distribution from the Plan, will be subject to taxes, and may be subject to early distribution penalties. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(i) The loan shall be an investment of the Participant&#146;s Accounts. For purposes of allocating the net income or loss from investment of
Plan assets to the account, the loan shall be treated like a distribution and repayments shall be treated like elective deferral contributions. The Trustee may segregate the loan and repayments for investment and accounting purposes. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(j) The Plan Administrator may authorize a Participant who is on a Leave of Absence or subject to a period of layoff, or who has filed for
bankruptcy, to suspend loan repayments for a period of up to 12 months. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 11 : Administration </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.1 <U>Administrative and Finance Committees</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Administrative Committee</U></B><B>. </B>The Bakery, Confectionery, Tobacco Workers and Grain Millers Administrative Committee (the
&#147;<I>Administrative Committee</I>&#148;) shall be composed of six members. Three of the members shall be appointed by the Company and three of the members shall be appointed by the President of the International Union. The Company and the
President of the International Union may remove their respective appointees at any time with or without cause and shall appoint their successors. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Finance Committee</U></B><B>. </B>The Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Finance Committee
(the &#147;<I>Finance Committee</I>&#148;) shall consist of at least three members, who shall be appointed by the Company. The Company may remove any such members at any time with or without cause and shall appoint their successors. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) <B><U>Appeals Committee.</U></B> The Kellogg Company ERISA Administrative Committee (the &#147;<I>Appeals Committee</I>&#148;) shall
consist of at least three members, who shall be appointed by the Company. The Company may remove any such members at any time with or without cause and shall appoint their successors. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) <B><U>Committee Chairperson and Secretary</U></B><B>. </B>Each Committee may elect a member as chairperson and may appoint a secretary,
who may or may not be a member of that Committee. Each Committee shall keep a record of all meetings. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">45 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) <B><U>Committee Voting and Responsibilities</U></B><B>. </B>Each Committee may act only
by a majority vote of its members who are present and voting at a meeting or by the unanimous written consent of all members without a meeting. Action by the Committee must be evidenced by a writing signed by the chairman or the secretary. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) With respect to the Administrative Committee, four members of the Committee shall constitute a quorum with respect to any
single matter before the Committee, provided, however, that an equal number of members appointed by the Union and an equal number of members appointed by the Employer shall be eligible to vote on that matter. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) No member of any Committee shall have the right to vote on any matter solely related to the member or to any of the
member&#146;s personal rights or benefits under the Plan. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Notwithstanding the foregoing, each Committee shall have the
authority to allocate all or any part of its responsibilities to one or more of its members, or to revoke such allocation of responsibilities. Any action of a member to whom responsibilities are allocated shall have the same force and effect as if
such action had been taken by the allocating Committee. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Notwithstanding the foregoing, each Committee shall have the
authority to delegate all or any part of its responsibilities to any person or entity it deems advisable, or to revoke such delegation of responsibilities. Any action of the delegate in the exercise of such delegated responsibilities shall have the
same force and effect as if such action had been taken by the delegating Committee. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) <B><U>No Compensation</U></B><B>. </B>The members
of each Committee shall serve without bond (except as otherwise required by law) and without compensation for their service. All expenses of each Committee shall be paid by the Plan except to the extent paid by the Employer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(g) <B><U>Bonding</U></B><B>. </B>The Plan shall bear the cost of furnishing any fidelity bond required under ERISA with respect to the
Committees. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(h) <B><U>Meetings</U></B><B>. </B>The Committees shall conduct business and hold meetings at places and times that each
Committee determines to be appropriate, provided that the Administrative and Finance Committees shall meet at least once each calendar year. The Appeals Committee shall meet at least once each calendar quarter during which an appeal is pending
before it. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) Administrative Committee Majority Vote And Arbitration. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Except with respect to actions taken by the unanimous written consent of all members without a meeting, all actions taken
by the Administrative Committee shall be by a vote of a majority of the members present at a meeting and entitled to vote. All such votes shall be binding within the authority of the Committee and conclusive upon the Employer, the Participants, the
Union and all other parties and persons having or claiming to have any interest whatsoever in the Plan or the Trust Fund except as otherwise required by law. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">46 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Upon failure to reach a majority vote, the Administrative Committee
shall proceed as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) The Committee shall agree upon and select a neutral person to sit with it as its temporary
Chairman with powers to make a decision regarding the matter in dispute; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) If the Committee fails to agree upon a
neutral person within 30 days of the date of its inability to obtain a majority vote, then, upon the written request of at least two members of the Committee, the Committee shall request a list of arbitrators from the federal mediation and
conciliation service and an impartial arbitrator shall be designated in accordance with the rules and procedures of the federal mediation and conciliation service. The arbitrator shall have authority to act only with respect to the interpretation or
application of the provisions of the Plan on which the Committee was unable to reach a majority vote. The decision of the arbitrator shall be final, binding and conclusive upon the Committee, the Employer, the Union, Participants and all other
parties and persons having or claiming to have any interest whatsoever in the Plan or the Trust Fund except as otherwise required by law. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The fees and expenses of the arbitrator shall be borne by the Trust. Arbitrator expenses paid or reimbursed from Plan
assets will be allocated to Participants&#146; Accounts by any reasonable method established by the Plan Administrator for the accounting period. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(j) Information from Employer and Union. The Company and the Union </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">shall provide the Committees or their delegates and the Trustee with the information they reasonably need to discharge their duties. The Committees and the
Trustee may rely conclusively on the information supplied by the Company or the Union. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.2 <U>Responsibilities of
Administrative Committee</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative Committee is the Plan Administrator, and is the named fiduciary for the operation and
administration of the Plan. The Administrative Committee is responsible for the operation and administration of the Plan, and has all of the discretionary authority necessary or appropriate to do so. The Administrative Committee may delegate
specific administrative responsibilities to other persons, who need not be members of the Committee. The Administrative Committee&#146;s responsibility and discretionary authority include, but are not limited to: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Interpreting and construing the terms of the Plan; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Establishing policies, procedures, and forms for administering the Plan; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">47 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Determining eligibility for participation and benefits, with the exception of the
determination of whether a Participant is Disabled; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) Allocating contributions, forfeitures, and investment income to Participant
Accounts; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) Determining the benefits of Participants, alternate payees, and Beneficiaries; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) Reviewing and deciding appeals of the determination regarding whether a Participant is Disabled; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(g) Reviewing and deciding second level appeals regarding eligibility for participation and benefits initially reviewed by the Appeals
Committee and the amount of benefit payable to Participants, alternate payees and Beneficiaries; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(h) Maintaining records and filing
reports; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(i) Employing professionals to render advice as it may deem necessary to the performance of its duties; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(j) Correcting errors in the administration of the Plan, including adjustment of previous allocations to Participant Accounts, and, with the
Employer, requesting approval from the Internal Revenue Service to correct administrative and other operational errors with respect to the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.3 <U>Responsibilities of Finance Committee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Finance Committee is the named fiduciary for the management and control of Plan assets, and has responsibility for the investment of the
Trust. The Finance Committee has discretionary authority to administer the Trust, including, but not limited to, the discretionary authority to: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Appoint, remove, and direct the Company to enter into a trust agreement with trustees; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Appoint, remove, and direct the Company to contract with investment managers; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Establish investment guidelines and objectives; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) Employ professionals to render advice as it may deem necessary to the performance of its duties; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) Monitor the performance of the Trustee and investment managers; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) Direct the investment of Plan assets into insurance contracts or other investments, with the Trustee as the policyholder; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(g) Select the Investment Options available to Participants. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">48 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Employer will indemnify the members of the Finance Committee and any other employees of
the Employer who are fiduciaries under ERISA, and hold them harmless against any and all liabilities, including fees and legal expenses, arising out of any act or omission made or suffered in good faith pursuant to the provisions of the Plan and/or
arising out of any failure to discharge any fiduciary obligation imposed by ERISA other than a willful failure to discharge an obligation of which the person was aware. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.4 <U>Responsibilities of Appeals Committee</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Appeals Committee has discretionary authority to: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Determine whether a Participant is Disabled; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Review and decide first level appeals regarding eligibility for participation and benefits and the amount of benefit payable to
Participants, alternate payees, and Beneficiaries, with the exception of the determination regarding whether a Participant is Disabled; and </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Employ professionals to render advice as it may deem necessary to the performance of its duties; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Employer will indemnify the members of the Appeals Committee and any other employees of the Employer who are fiduciaries under ERISA, and
hold them harmless against any and all liabilities, including fees and legal expenses, arising out of any act or omission made or suffered in good faith pursuant to the provisions of the Plan and/or arising out of any failure to discharge any
fiduciary obligation imposed by ERISA other than a willful failure to discharge an obligation of which the person was aware. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.5 <U>Domestic Relations Orders</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Whenever the Plan Administrator is served with a domestic relations order from a court of competent jurisdiction, the Plan Administrator will
determine whether the order is qualified under Code &#167;414(p) as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator will notify the Participant and
each alternate payee named in the order that the order was served on the Plan Administrator. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The Plan Administrator will determine
whether the order is qualified and will notify the Participant and each alternate payee of its determination. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) If the Plan
Administrator determines that the order is qualified, the Plan Administrator will direct the Trustee to make payment in accordance with the order as soon as administratively practicable after an appeal period of at least 30 days has expired or has
been waived by the Participant and each alternate payee. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">49 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) During the period in which the Plan Administrator is determining the status of the
order, payment of any benefits in dispute will be deferred and the amount of the disputed payments will be segregated in a separate account in the Plan. If the Plan Administrator determines that the order is qualified within 18 months after
segregation of the benefits in dispute, the Plan Administrator will direct the Trustee to pay the segregated amount, plus investment income, to the person entitled to receive them in accordance with the order. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(e) If the Plan Administrator determines that the order is not qualified, or if the <FONT STYLE="white-space:nowrap">18-month</FONT> period
described in paragraph (d)&nbsp;has expired and the qualification issue has not been resolved, the Plan Administrator will restore the segregated amounts to the Participant&#146;s Accounts. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(f) If the Plan Administrator determines that the order is qualified after expiration of the <FONT STYLE="white-space:nowrap">18-month</FONT>
period, the order will be applied prospectively only. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;11.6 <U>Committee Liability</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Administrative Committee, the Finance Committee and the Appeals Committee and their members shall be free from all liability, joint or
several, for their acts as members of the Committees, except to the extent their actions may have constituted willful misconduct, or as otherwise required by federal law. The Employer will maintain a policy of liability insurance that protects the
Plan from losses caused by breach of fiduciary duty and that also protects the members of the Committees from claims relating to such alleged breaches. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 12 : Claims Procedure </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.1 <U>Application for Benefits</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any person claiming a benefit under the Plan, or a duly authorized representative of the person, must submit an application for benefits in a
manner provided or approved by the Plan Administrator and provide such other information and documents as the Plan Administrator may request in order to consider the claim. This claims procedure shall be construed to be consistent with the
Department of Labor&#146;s applicable regulations in 29 C.F.R. &#167; <FONT STYLE="white-space:nowrap">2560.503-1,</FONT> and as they may be amended from time to time. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.2 <U>Claims Procedure <FONT STYLE="white-space:nowrap">&#150;Non-Disability</FONT> Determination</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan Administrator or its delegate will make the initial determination on all claims, other than a determination regarding whether a
Participant is Disabled, and will make the determination based on its interpretation of the terms of the Plan. Section&nbsp;12.4(a) describes the procedure for claims relating to a Participant&#146;s Disability. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) All references to the Plan Administrator in this Section&nbsp;12.2 also include the Plan Administrator&#146;s delegate in cases where the
Plan Administrator has delegated the authority to make the determination regarding the claim. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The Plan Administrator will notify the
claimant in writing if any claim for benefits is denied. The notice of the adverse benefit determination will be sent to the claimant within 90 days after receipt of the claim for benefits unless the Plan Administrator determines that special
circumstances require an extension of time of up to 90 days for processing the claim. If additional time is needed, the Plan Administrator will notify the claimant of the special </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">50 </P>

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circumstances requiring the extension of time and the date by which the determination will be made. The notice will explain the reasons for the adverse determination in language that may be
understood by the claimant and will reference the Plan provisions upon which the determination is based. The notice will include a description of any additional material or information necessary for the claimant to perfect the claim and an
explanation of why the material or information is necessary. The notice will describe the Plan&#146;s appeal procedures and the time limits of the appeal procedures and will include a statement of the claimant&#146;s right to bring a civil action
under ERISA &#167;502(a) following an adverse benefit determination on the appeal. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.3 <U>Appeal Procedure for <FONT
STYLE="white-space:nowrap">Non-Disability</FONT> Determinations</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If claimants are not satisfied with a decision of the Plan
Administrator, or its delegate, other than the determination of whether a Participant is Disabled, they may exhaust their administrative remedies under this Plan by filing a written appeal in accordance with the provisions of this Section&nbsp;12.3.
As provided in Section&nbsp;12.5, exhaustion of these administrative remedies is a required as a condition of making a legal claim for benefits under the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Section&nbsp;12.4(b) describes the procedure for a claimant to appeal a determination regarding whether a Participant is disabled. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>First Level Appeal</U></B><B>. </B>Claimants may ask for a review of the Plan Administrator&#146;s decision on their claim by filing
a written appeal with the Appeals Committee not later than 60 days after receipt of the notice of adverse benefit determination. The Appeals Committee will decide all first level appeals, and will make the decision based on the Appeals
Committee&#146;s interpretation of the terms of the Plan. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Claimants or their authorized representatives will be
provided upon request and free of charge, reasonable access to and copies of all documents, records and other information relating to the claim for benefits. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Claimants or their authorized representatives may submit written comments, documents, records and other information
relating to their claim in writing. All materials and arguments must be filed with the appeal. The Appeals Committee will take into account all comments, documents, records, and other information submitted by the claimant relating to the claim,
without regard to whether such information was submitted or considered in the initial benefit determination. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The
Appeals Committee will render its decision on the appeal within a reasonable period of time, but not more than 60 days after receipt by the Appeals Committee of the claimant&#146;s appeal, unless the Appeals Committee determines that special
circumstances require an extension of time for processing. If an extension of time for review is required because of special circumstances, the Appeals Committee will give written notice to the claimant of the extension before the commencement of
the extension that will state the circumstances requiring the extension and the date by which the determination will be made. An extension of time for review will not entitle the claimant to a hearing before the committee as to the appeal. All
appeal materials must be submitted in writing. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">51 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The Appeals Committee will advise the claimant in writing of the
decision on the appeal stating the reasons for the decision in language that may be understood by the claimant with references to the Plan provisions upon which the appeal determination is based. The notice will contain a statement that the claimant
is entitled to receive upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the claimant&#146;s claim for benefits and a statement of the claimant&#146;s right to bring an
action under ERISA &#167;502(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Second Level Appeal</U></B><B>. </B>A claimant who is not satisfied with the decision of the
Appeals Committee may file a written second level appeal with the Administrative Committee not later than 60 days after receipt of the notice of adverse benefit determination from the Appeals Committee. The Administrative Committee will decide all
second level appeals, and will make the decision based on the Administrative Committee&#146;s interpretation of the terms of the Plan. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Claimants or their authorized representatives will be provided upon request and free of charge, reasonable access to and
copies of all documents, records and other information relating to the claim for benefits. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Claimants or their
authorized representatives may submit written comments, documents, records and other information relating to their claim in writing. All materials and arguments must be filed with the appeal. The Administrative Committee will take 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 or first appeal. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The Administrative Committee will render its decision on the appeal within a reasonable period of time, but not more than
60 days after receipt by the Administrative Committee of the claimant&#146;s appeal, unless the Administrative Committee determines that special circumstances require an extension of time for processing. If an extension of time for review is
required because of special circumstances, the Administrative Committee will give written notice to the claimant of the extension before the commencement of the extension that will state the circumstances requiring the extension and the date by
which the determination will be made. An extension of time for review will not entitle the claimant to a hearing before the committee as to the appeal. All appeal materials must be submitted in writing. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The Administrative Committee will advise the claimant in writing of the decision on the appeal stating the reasons for the
decision in language that may be understood by the claimant with references to the Plan provisions upon which the appeal determination is based. The notice will contain a statement that the claimant is entitled to receive upon request and free of
charge, reasonable access to, and copies of, all documents, records, and other information relevant to the claimant&#146;s claim for benefits and a statement of the claimant&#146;s right to bring an action under ERISA &#167;502(a). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">52 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.4 <U>Claims Procedure for Disability Determinations</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) <B><U>Initial Claims</U></B><B>. </B>The Appeals Committee, as Plan Administrator&#146;s delegate, will make determinations regarding
Disability in the same manner as described in Section&nbsp;12.2 except as otherwise provided in this subsection. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The
Appeals Committee will notify the claimant in writing within 45 days after receipt of a claim for benefits, unless the Appeals Committee determines that an extension is required due to matters beyond its control. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Appeals Committee may take up to two extensions of up to 30 days each by giving notice to the claimant before the
expiration of the response period. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) The notice of extension will explain the standards for making the Disability
determination and the additional information needed to make the determination. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The claimant will have 45 days in which
to provide the additional information. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) The 45 and <FONT STYLE="white-space:nowrap">30-day</FONT> periods in which the
Appeals Committee must make its determination are tolled from the date the Appeals Committee notifies the claimant of the need for additional information until the date on which the claimant responds to the request. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) If an internal rule, guideline, protocol, or other similar criterion was relied upon in making an adverse Disability
benefit determination, the written notice to the claimant shall include either the specific rule, guideline, protocol, or other similar criterion; or a statement that such rule, guideline, protocol, or other similar criterion was relied upon in
making the adverse determination and that a copy of the rule, guideline, protocol, or other similar criterion will be provided free of charge upon request to the claimant. If the adverse benefit determination is based on a medical necessity or
experimental treatment or similar exclusion or limit, the written notice to the claimant shall include either an explanation of the specific or clinical judgment for the determination, applying the terms of the Plan to the specific medical
circumstances, or a statement that such explanation will be provided free of charge upon request. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) <B><U>Appeal Procedure</U></B><B>.
</B>If claimants are not satisfied with a decision of the Appeals Committee, they must exhaust their administrative remedies under this Plan by filing a written appeal in accordance with the provisions of this Section&nbsp;12.4(b). </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">53 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Claimants may ask for a review of the decision of the Appeals Committee
on their claim by filing a written appeal with the Administrative Committee not later than 180 days after receipt of the notice of adverse benefit determination. The Administrative Committee will make the decision based on the Administrative
Committee&#146;s interpretation of the terms of the Plan. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The review on appeal will be conducted by a fiduciary of the
Plan who is not the individual making the initial review or a subordinate of that individual. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) If the determination
involves medical judgment, the Administrative Committee will consult with a health care professional with appropriate training and experience in the field of medicine involved in the medical judgment. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) The Administrative Committee will identify the medical or vocational experts who rendered advice to the Appeals Committee
in connection with the initial adverse benefit determination without regard to whether the advice was relied upon. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) The
health care professional engaged for the appeal will not be the same individual or a subordinate of the individual consulted in connection with the initial adverse determination. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(A) Claimants or their authorized representatives will be provided upon request and free of charge, reasonable access to and
copies of all documents, records and other information relating to the claim for benefits. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(B) Claimants or their
authorized representatives may submit written comments, documents, records and other information relating to their claim in writing. All materials and arguments must be filed with the appeal. The Administrative Committee will take into account all
comments, documents, records, and other information submitted by the claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit determination. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(C) The Administrative Committee will render its decision on the appeal within a reasonable period of time, but not more than
45 days after receipt by the Administrative Committee of the claimant&#146;s appeal, unless the Administrative Committee determines that special circumstances require an extension of time for processing. If an extension of time for review is
required because of special circumstances, the Administrative Committee will give written notice to the claimant of the extension before the commencement of the extension that will state the circumstances requiring the extension and the date by
which the determination will be made. An extension of time for review will not entitle the claimant to a hearing before the committee as to the appeal. All appeal materials must be submitted in writing. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">54 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(D) The Administrative Committee will advise the claimant in writing of the
decision on the appeal stating the reasons for the decision in language that may be understood by the claimant with references to the Plan provisions upon which the appeal determination is based. The notice will contain a statement that the claimant
is entitled to receive upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the claimant&#146;s claim for benefits and a statement of the claimant&#146;s right to bring an
action under ERISA &#167;502(a). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;12.5 <U>Legal Actions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any claimant who wishes to bring a civil action in connection with a claim for benefits under the Plan must first complete each step of the
claims procedures set forth in this Article 12. In addition, any claimant who wishes to bring a civil action after having exhausted the claims procedures set forth in this Article 12 must bring such civil action within 24 months after the
claimant&#146;s receipt of the final decision on the appeal of the adverse benefit determination. Any claimant who fails to file such civil action within 24 months after receipt of a final adverse benefit determination shall be barred from filing
such action at any later date. </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 13 : Amendment and Termination </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.1 <U>Duration</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company and the International Union may terminate, amend or modify the Plan at any time, subject to the terms of the Collective Bargaining
Agreement and the Master Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.2 <U>Amendment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The six members of the Administrative Committee may amend the Plan at any time by a unanimous vote, with or without advance notice to
Employees, Participants, or Beneficiaries. However, the Administrative Committee may not adopt any amendment that changes a contribution obligation, eligibility or participation rules, or vesting unless the change has been agreed to by the Company,
the International Union and the applicable Union. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) An amendment shall not retroactively reduce a Participant&#146;s Account Balance or
vesting or eliminate an optional form of distribution unless required or permitted by law. An amendment shall not divert or use any part of the assets of the Trust for any purpose other than for the sole benefit of Participants, alternate payees,
surviving Spouses, or other Beneficiaries under the Plan or for necessary expenses. In addition, no amendment shall have the effect of vesting in the Employer any interest in any funds, securities or other property subject to the terms of this Plan
and the Trust. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) In the event that an amendment is required in order to comply with applicable law or to prevent the disqualification
of the Plan under the Code, the Company, the International Union, and the Administrative Committee will cooperate to agree on an amendment that will satisfy the legal requirements on or before the applicable deadline. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">55 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) Any amendment to the Plan or other instrument affecting the Plan requiring the
signatures of more than one person may be signed in counterparts, none of which need to be signed by all parties thereto and all of such counterparts shall constitute the amendment or other instrument. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.3 <U>Termination</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Employer together with the Union may terminate the Plan as provided in Section&nbsp;13.1, with or without advance notice to Employees,
Participants, or Beneficiaries. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Upon the termination or the partial termination of the Plan, or upon complete discontinuance of
contributions to the Trust, all Participants shall have a nonforfeitable right to their Account Balances. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) In the event of termination
of the Plan and after payment of all expenses; the Plan Administrator may direct that either: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Each Participant and
each Beneficiary of a deceased Participant receive his entire benefit as soon as reasonably possible; provided that, the Employer does not maintain or establish another defined contribution plan as of the date of said termination; or </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) The Trust be continued and Participants&#146; benefits be distributed as provided in the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;13.4 <U>Plan Merger</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan shall not merge or consolidate with, or transfer any assets or liabilities to, any other plan, unless each Participant would
receive a benefit immediately after the merger, consolidation or transfer (if the Plan were then terminated) which is equal to or greater than the benefit he would have been entitled to immediately before the merger, consolidation, or transfer (if
the Plan were then terminated). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The Employer may enter into merger agreements or direct transfer of assets agreements to address
transfers of assets to or from this Plan to or from other qualified retirement plans, and may accept the direct transfer of plan assets, or may transfer plan assets, as a party to any such agreement. The Employer may not participate in 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 Employer may not transfer any amounts attributable to
<FONT STYLE="white-space:nowrap">Before-Tax,</FONT> <FONT STYLE="white-space:nowrap">After-Tax,</FONT> or <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions, Matching Contributions, or Special Employer Contributions unless the transferee
plan provides that the limitations of Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(k)-1(d)</FONT> apply to such amounts (including post-transfer earnings on such amounts), unless the amounts could have been distributed at the
time of the transfer (other than for hardship), and unless the transfer is an elective transfer described in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT> <FONT STYLE="white-space:nowrap">Q&amp;A-3(b)(1).</FONT> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">56 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The limits of Treasury Regulation
<FONT STYLE="white-space:nowrap">&#167;1.401(k)-1(d)</FONT> applicable to <FONT STYLE="white-space:nowrap">Before-Tax,</FONT> <FONT STYLE="white-space:nowrap">After-Tax,</FONT> or <FONT STYLE="white-space:nowrap">Catch-Up</FONT> Contributions,
Matching Contributions, or Special Employer Contributions shall continue to apply to any amounts attributable to such contributions (including post-transfer earnings on such contributions) transferred to this Plan, unless the amounts could have been
distributed at the time of the transfer (other than for hardship), and the transfer is an elective transfer described in Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.411(d)-4,</FONT>
<FONT STYLE="white-space:nowrap">Q&amp;A-3(b)(1).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(d) The Plan shall hold, administer, and distribute the transferred assets as a
part of the Plan. The Plan may 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. A Participant&#146;s Code &#167;411(d)(6) protected
benefits 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 permitted by law. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 14 : Funding </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;14.1 <U>Trust Requirement</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) All assets of the Plan will be held in the Trust for the exclusive benefit of Participants and Beneficiaries and for the payment of
reasonable Plan administration expenses. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) All contributions under the Plan will be paid to the Trustee for deposit in the Trust. All
assets of the Trust, including investment income, will be retained for the exclusive benefit of Participants and beneficiaries. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;14.2 <U>Prohibition on Diversion / No Reversion of Employer Contributions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Except as provided in this Section&nbsp;14.2, no part of the Trust may be diverted or used for any purpose other than the payment of
benefits, administration expenses, and taxes, until all benefit liabilities to Participants and beneficiaries have been satisfied. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b)
The Employer shall have no direct or indirect interest in the Trust Fund, except as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) The Trust may be used to
defray the reasonable expenses of administering the Plan and Trust. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) If a contribution is made by the Employer under a
mistake of fact, the portion of the contribution resulting from the mistake of fact may be returned to the Employer within one year after the date of payment. The refunded amount shall not include any investment earnings relating to the
contributions made under a mistake of fact, but the amount refunded shall be reduced by any investment losses. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) Each
contribution made by the Employer to the Plan is conditioned on its deductibility under Code &#167;404. If all or part of any contribution is not deductible, the portion which is not deductible shall be returned to the Employer within one year after
it is determined not to be deductible. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The Trust Fund shall not be subject to the rights or claims of any creditor of the Employer.
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">57 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Article 15 : Miscellaneous </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.1 <U>Limitation of Rights</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The rights of all Participants under the Plan are limited to participation according to the terms of the Plan. No Participant, surviving
Spouse, alternate payee, or Beneficiary has any right to any benefit under the Plan except in accordance with the terms of the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b)
The Plan does not give any Employee or Participant any interest in assets, business, or affairs of the Employer or any Related Employer, or the right to examine the books and records of the Employer or any Related Employer, and is not to be
interpreted or construed otherwise. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.2 <U>No Right to Employment</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Nothing in this Plan shall be construed as a contract of employment between the Employer and any Participant or as a right of any Participant
to be continued in the employment of the Employer or as a limitation of the right of the Employer to discharge any of its Employees. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.3 <U>Prohibition on Assignment and Alienation</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) No benefit, right, or other interest of any Participant or Beneficiary is subject to any assignment or alienation. All benefits, rights,
and other interests of Participants, surviving Spouses, alternate payees, and Beneficiaries are protected, to the maximum extent permitted by law, from the claims of creditors. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) The terms &#147;<I>assignment</I>&#148; and &#147;<I>alienation</I>&#148; include any sale, transfer, or other disposition; any
anticipation, pledge, security agreement, or other method of securing payment or performance of an obligation; any garnishment, execution, attachment, levy, or other method of satisfying a creditor&#146;s claims; and any arrangement described in
Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)-13(c)(1).</FONT> The terms &#147;<I>assignment</I>&#148; and &#147;<I>alienation</I>&#148; do not include any arrangement described in Treasury Regulation <FONT
STYLE="white-space:nowrap">&#167;1.401(a)-13(c)(2).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) This prohibition does not apply to any Qualified Domestic Relations Order,
any domestic relations order entered before 1985 (if benefits are already being paid under such order or if the Administrative Committee elects to treat it as a Qualified Domestic Relations Order), any plan loan to a Participant, or any arrangement
permitted by Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)-13(d)</FONT> or (e). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.4
<U>Litigation</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) In any legal action involving the Plan or Trust, the Employer, the Plan Administrator, and the Trustee will be
the only necessary parties on behalf of the Plan and Trust. No Participant, Beneficiary, or other person claiming any interest in the Plan or Trust will have any right to notice or service of process in any such legal action; and the judgment of the
court will be conclusive and binding on all such persons. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">58 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) In case of any dispute regarding payment or delivery of money or property held in the
Trust, the Trustee may retain the money or property until final adjudication by a court of competent jurisdiction, or the Trustee may deposit the money or property with the court for further disposition as determined by the court. The Trustee will
have no liability for doing so. If the deposit is accepted by the court, the Trustee will have no further responsibility for the money or property. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.5 <U>Severability of Provisions</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) The Plan and Trust will be administered so as to qualify under Code &#167;&#167;401(a) and 501(a) and comply with ERISA. If any provision
in the Plan or Trust agreement conflicts with any <FONT STYLE="white-space:nowrap">tax-qualification</FONT> requirement of the Code or any other requirement of ERISA, the provisions of the Code and ERISA will control. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) If a court determines that any provision of the Plan or Trust agreement is unenforceable, the court may modify the provision, if possible,
so as to give effect to the Plan and Trust agreement in a way that is consistent with the purpose of the Plan and the requirements of governing law. If such a modification is not possible, the court may sever the unenforceable provision and enforce
the rest of the Plan and Trust agreement in a way that is consistent with the purpose of the Plan and the requirements of governing law. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) The Employer, Plan Administrator, Trustee and the Appeals Committee may apply any permissive provision of any applicable law or regulation
unless the provision is contrary to the terms of the Plan or Trust agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.6 <U>Governing Law</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan and Trust are governed by the law of the State of Michigan, even if principles of Michigan law regarding conflict of laws or choice
of law would otherwise require or permit a court to apply the law of another jurisdiction, except to the extent that Michigan law is preempted by the law of the United States of America (including any common law developed by federal courts under the
applicable laws of the United States). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.7 <U>Investments in Kellogg Company Stock</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(a) Each Participant, alternate payee or surviving Spouse, as a named fiduciary, shall have the right to direct the Trustee as to the manner
of voting and the exercise of all other rights which a shareholder of record has with respect to Company Stock allocated to the Participant&#146;s Accounts (including, but not limited to, the right to sell or retain such shares in a public or
private tender offer). In the event that a Participant shall fail to direct the Trustee as to the manner of voting with respect to Company Stock allocated to the Participant&#146;s Accounts, the Trustee shall not vote such shares or exercise such
rights with respect to such pro rata interest. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">59 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(b) Participant contributions to the Plan that are invested in Company Stock, including in
the ESOP portion of the Plan, shall be recorded as a specific number of shares. Each Participant may be charged a per share transaction fee with respect to each transfer into or out of Company Stock, which will reduce such Participant&#146;s
investment in the Plan in Company Stock. All transfers into and out of Company Stock in the Plan shall be made in accordance with the specific procedures established by the Plan Administrator. The price that a Participant receives for each transfer
into or out of Company Stock will depend on the total transfers initiated by all Plan Participants on the date that the transfer is requested. Such price shall be either: (i)&nbsp;the closing market price of Company stock on the New York Stock
Exchange on the date that the transfer is requested (provided that the transfer is requested by 4:00 p.m. Eastern Standard Time on such date) or the next business day if the transfer is requested on a day that the New York Stock Exchange is not open
for business; (ii)&nbsp;or a weighted average price, whichever is applicable given the total transfers on such date. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">(c) Plan
contributions invested in Company Stock may be subject to withdrawal and loan restrictions established by the Plan Administrator, including, but not limited to a requirement that such contributions be transferred to another investment fund before
they are available for withdrawals or loans. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;15.8 <U>Notices.</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any notice required or permitted by the Plan or Trust to be given to any Participant and not otherwise provided for herein may be given by
electronic medium in accordance with Treasury Regulation &#167; <FONT STYLE="white-space:nowrap">1.40l(a)-21</FONT> or by sending the notice by regular mail addressed to such address as shown by the Employer&#146;s records. However, if the
Participant notified the Administrative Committee, in writing, of another address and the Administrative Committee has acknowledged receipt of that notification in writing, notices from the Plan and Trust to the Participant shall be sent to that
address. It shall be the duty of the Participant to advise the Administrative Committee of any changes in address. The Administrative Committee shall have no duty to inquire whether an address previously provided by the Participant and acknowledged
by the Administrative Committee has changed. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any notice to the Employer shall be given in writing by sending the same by registered or
certified mail to the Employer at the following address: Kellogg Company, One Kellogg Square, P. O. Box 3599, Battle Creek, Michigan 49016-3599, Attention: Vice President, Labor Relations. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any notice to or document to be given to the Administrative Committee shall be given in writing by sending the same by registered or certified
mail to the Administrative Committee at the following address: Kellogg Company, One Kellogg Square, P.O. Box 3599, Battle Creek, Michigan, 49016-3599, Attention: Vice President, Labor Relations. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">60 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>THE KELLOGG COMPANY </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>BAKERY, CONFECTIONERY, TOBACCO WORKERS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>AND GRAIN MILLERS </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SAVINGS AND INVESTMENT PLAN </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2016 Restatement </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(for
Plan Years beginning on or after January&nbsp;1, 2016) </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Plan is hereby amended and restated as set forth in the attached document.
This restatement is effective January&nbsp;1, 2016. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Kellogg Company &#151; Bakery, Confectionery, Tobacco Workers and Grain Millers</P>
<P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">For the Union</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ David Durkee</TD></TR>
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<TD VALIGN="bottom">Date:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">1/29/16</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Steven Bertelli</TD></TR>
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<TD VALIGN="bottom">Date:<U></U></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">1/28/16</TD></TR>
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<TD HEIGHT="8" COLSPAN="3"></TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ John J Price</TD></TR>
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<TD VALIGN="bottom">Date:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">1/29/16</TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="bottom" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">For Kellogg Company</P></TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">/s/ Gary Pilnick</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Date:</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">January 29, 2016</P></TD></TR>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 4.5 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>A<SMALL>MENDMENT</SMALL> N<SMALL>UMBER</SMALL> 1 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>T<SMALL>O</SMALL> T<SMALL>HE</SMALL> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>K<SMALL>ELLOGG</SMALL> C<SMALL>OMPANY</SMALL> &#150; B<SMALL>AKERY</SMALL>, C<SMALL>ONFECTIONERY</SMALL>, T<SMALL>OBACCO</SMALL>
W<SMALL>ORKERS</SMALL> </U></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U><SMALL>AND</SMALL> G<SMALL>RAIN</SMALL> M<SMALL>ILLERS</SMALL> </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>S<SMALL>AVINGS</SMALL> <SMALL>AND</SMALL> I<SMALL>NVESTMENT</SMALL> P<SMALL>LAN</SMALL> </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(A<SMALL>S</SMALL> A<SMALL>MENDED</SMALL> <SMALL>AND</SMALL> R<SMALL>ESTATED</SMALL> E<SMALL>FFECTIVE</SMALL> J<SMALL>ANUARY</SMALL>&nbsp;1,
2016) </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>the Kellogg Company (the &#147;Company&#148;) maintains
the Kellogg Company &#150; Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016) (the &#147;Plan&#148;) for the benefit of eligible union employees of the
Company and its affiliates; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>under Section&nbsp;13.2 of the
Plan, the Company and the Union (as such terms are defined under the Plan) have authorized the Administrative Committee to amend or modify the provisions of the Plan by a unanimous vote; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>the Administrative Committee desires to amend the Plan to expand
the distribution options available to participants; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>N<SMALL>OW</SMALL>, T<SMALL>HEREFORE</SMALL>, B<SMALL>E</SMALL>
I<SMALL>T</SMALL> R<SMALL>ESOLVED</SMALL></B><SMALL><B></B></SMALL><B>, </B>that pursuant to the power given to the Administrative Committee under Section&nbsp;13.2 of the Plan, the Plan is hereby amended, effective as of January&nbsp;1, 2016: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">1. Sections 8.2(d) and 8.2(e) of the Plan are replaced with Section&nbsp;8.2A as set forth below: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;8.2A <U>Forms of Payment</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who is entitled to a distribution from the Plan under this Article 8&nbsp;may elect to receive payment in one of
the following forms of payment: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(a) </B><B><U>Lump Sum</U></B><B>.</B> Payment of a Participant&#146;s Account Balance
will be made in the form of a single lump sum unless the Participant elects one of the optional forms of payment in subsections (b)&nbsp;or (c) below, subject to Section&nbsp;8.2. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Distributee or other Beneficiary who elects a single lump sum distribution may elect to receive all or any portion of the
Participant&#146;s Accounts that is invested in Company Stock in whole shares of Company Stock, except that the value of any fractional share will be paid in cash. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(b) </B><B><U>Installments</U></B><B>.</B> Monthly installments of a fixed amount payable until the Account Balance is
exhausted. Such fixed amount may be changed by the Participant as of any month by giving advance notice to the Plan Administrator in accordance with procedures adopted by the Plan Administrator. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(c) </B><B><U>Special Payment Request Option</U></B><B>.</B> A <FONT STYLE="white-space:nowrap">one-time</FONT> payment of a
portion of the Account Balance at any time. A Participant may make any number of such requests. Partial distributions cannot include any amount of Company Stock. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(d) </B>Earnings Installment Payment Option. Prior to January&nbsp;1,
2016, Participants could elect monthly installments based on a principal amount equal to the Account Balance at the date of the election. Subject to Section&nbsp;8.7, Participants who made that election before January&nbsp;1, 2016 may continue to
receive a monthly installment payment equal to the Participant&#146;s Account Balance on the date the payment is made less the principal amount. If a Participant&#146;s Account Balance is less than the principal amount on any payment date, no
installment payment will be made for the month. This form of payment is not available to Participants who become eligible for a distribution under this Article 8 on and after January&nbsp;1, 2016. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>IN
WITNESS WHEREOF</B>, the duly authorized Members of the Administrative Committee have executed this Amendment Number 1 to the Kellogg Company &#150; Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and
restated effective January&nbsp;1, 2016), effective as of the dates stated herein. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>KELLOGG COMPANY &#150; BAKERY, CONFECTIONERY, TOBACCO</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>WORKERS AND GRAIN MILLERS</B></P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>For the Union</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ David B. Durkee</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="font-size:1px; font-family:Times New Roman; font-size:10pt">
<TD COLSPAN="3" VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="font-size:1px; font-family:Times New Roman; font-size:10pt">
<TD COLSPAN="3" VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">August&nbsp;11, 2016</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>For the Employer (Kellogg Company)</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Gary Pilnick</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="font-size:1px; font-family:Times New Roman; font-size:10pt">
<TD COLSPAN="3" VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="font-size:1px; font-family:Times New Roman; font-size:10pt">
<TD COLSPAN="3" VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">8/12/16</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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<DOCUMENT>
<TYPE>EX-4.6
<SEQUENCE>5
<FILENAME>d562097dex46.htm
<DESCRIPTION>EX-4.6
<TEXT>
<HTML><HEAD>
<TITLE>EX-4.6</TITLE>
</HEAD>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 4.6 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>A<SMALL>MENDMENT</SMALL> N<SMALL>UMBER</SMALL> 2 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>T<SMALL>O</SMALL> T<SMALL>HE</SMALL> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>K<SMALL>ELLOGG</SMALL> C<SMALL>OMPANY</SMALL> &#150; B<SMALL>AKERY</SMALL>, C<SMALL>ONFECTIONERY</SMALL>, T<SMALL>OBACCO</SMALL>
W<SMALL>ORKERS</SMALL> </U></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U><SMALL>AND</SMALL> G<SMALL>RAIN</SMALL> M<SMALL>ILLERS</SMALL> </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>S<SMALL>AVINGS</SMALL> <SMALL>AND</SMALL> I<SMALL>NVESTMENT</SMALL> P<SMALL>LAN</SMALL> </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(A<SMALL>S</SMALL> A<SMALL>MENDED</SMALL> <SMALL>AND</SMALL> R<SMALL>ESTATED</SMALL> E<SMALL>FFECTIVE</SMALL> J<SMALL>ANUARY</SMALL>&nbsp;1,
2016) </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>the Kellogg Company (the &#147;Company&#148;) maintains
the Kellogg Company &#150; Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016) (the &#147;Plan&#148;) for the benefit of eligible union employees of the
Company and its affiliates; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>,, </B>under Section&nbsp;13.2 of the
Plan, the Company and the Union (as such terms are defined under the Plan) have authorized the Administrative Committee to amend or modify the provisions of the Plan by a unanimous vote; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>the Administrative Committee desires to amend the Plan to expand
the distribution options available to participants; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>N<SMALL>OW</SMALL>, T<SMALL>HEREFORE</SMALL>, B<SMALL>E</SMALL>
I<SMALL>T</SMALL> R<SMALL>ESOLVED</SMALL></B><SMALL><B></B></SMALL><B>, </B>that pursuant to the power given to the Administrative Committee under Section&nbsp;13.2 of the Plan, the Plan is hereby amended, effective as of the close of business on
December&nbsp;31, 2016: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">1. Section&nbsp;2.15 is amended to read as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;2.15 <U>Company Stock Matching Contribution Account</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I>&#147;Company Stock Matching Contribution Account&#148; </I>means the Account maintained for a Participant to record the
Matching Contributions made for the Participant in the form of Company Stock before January&nbsp;1, 2017, or which the Participant has elected to invest in Company Stock pursuant to Section&nbsp;6.3, adjusted as provided in Section&nbsp;6.4. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">2. Section&nbsp;4.2(b) is amended to read as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(b) </B><B><U>Matching Contributions in the Form of Company Stock.</U></B> For the time period before January&nbsp;1, 2017,
12.5% of all Matching Contributions were made in the form of Kellogg Company Stock and were credited to the Participant&#146;s Company Stock Account. Effective as of the close of business on December&nbsp;31, 2016, no additional Matching
Contributions will be made in the form of Kellogg Company Stock. Amounts credited to a Participant&#146;s Company Stock Account before January&nbsp;1, 2017 may be transferred by the Participant at any time to any other Investment Option then
available under the Plan, effective as soon as administratively feasible. Amounts so transferred will be credited to the Participant&#146;s Matching Contribution Account. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P>
</DIV></Center>


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


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>IN WITNESS WHEREOF, </B>the duly authorized Members of the Administrative
Committee have executed this Amendment Number 2 to the Kellogg Company &#150; Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016), effective as of the dates
stated herein. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="11%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="88%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>KELLOGG COMPANY &#150; BAKERY, CONFECTIONERY, TOBACCO</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>WORKERS AND GRAIN MILLERS</B></P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>For the Union</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ David B. Durkee</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">David B. Durkee</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">President</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">BCTGM International Union</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:&#8201;</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">4/25/17</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Steven Bertelli</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:&#8201;</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">4/25/2017</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ John J Price</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">BCTGM Int&#146;L Union</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:&#8201;</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">4/27/2017</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>For the Employer (Kellogg Company)</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Gary Pilnick</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">December 20, 2016</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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<DOCUMENT>
<TYPE>EX-4.7
<SEQUENCE>6
<FILENAME>d562097dex47.htm
<DESCRIPTION>EX-4.7
<TEXT>
<HTML><HEAD>
<TITLE>EX-4.7</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 4.7 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>A<SMALL>MENDMENT</SMALL> N<SMALL>UMBER</SMALL> 3 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>T<SMALL>O</SMALL> T<SMALL>HE</SMALL> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>K<SMALL>ELLOGG</SMALL> C<SMALL>OMPANY</SMALL> &#150; B<SMALL>AKERY</SMALL>, C<SMALL>ONFECTIONERY</SMALL>, T<SMALL>OBACCO</SMALL>
W<SMALL>ORKERS</SMALL> </U></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U><SMALL>AND</SMALL> G<SMALL>RAIN</SMALL> M<SMALL>ILLERS</SMALL> </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>S<SMALL>AVINGS</SMALL> <SMALL>AND</SMALL> I<SMALL>NVESTMENT</SMALL> P<SMALL>LAN</SMALL> </U></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(A<SMALL>S</SMALL> A<SMALL>MENDED</SMALL> <SMALL>AND</SMALL> R<SMALL>ESTATED</SMALL> E<SMALL>FFECTIVE</SMALL> J<SMALL>ANUARY</SMALL>&nbsp;1,
2016) </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL></SMALL>, the Kellogg Company (the &#147;Company&#148;) maintains the Kellogg
Company &#150; Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016) (the &#147;Plan&#148;) for the benefit of eligible union employees of the Company and its
affiliates; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL></SMALL>, under Section&nbsp;13.2 of the Plan, the Company and the Union
(as such terms are defined under the Plan) have authorized the Administrative Committee to amend or modify the provisions of the Plan by a unanimous vote; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL></SMALL>, the Administrative Committee desires to amend the Plan to expand the distribution
options available to participants; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>N<SMALL>OW</SMALL>, T<SMALL>HEREFORE</SMALL>, B<SMALL>E</SMALL> I<SMALL>T</SMALL>
R<SMALL>ESOLVED</SMALL></B><SMALL></SMALL>, that pursuant to the power given to the Administrative Committee under Section&nbsp;13.2 of the Plan, the Plan is hereby amended, effective as of January&nbsp;1, 2017: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">1. Section&nbsp;8.7(d) is amended to read as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(d)</B> If the Participant dies before the Required Beginning Date, all payments will be made no later than December&nbsp;31
of the fifth calendar year that begins after the Participant&#146;s death unless the Beneficiary is the Participant&#146;s surviving Spouse. If the Participant&#146;s Beneficiary is the Participant&#146;s surviving Spouse, payments to the
Participant&#146;s surviving Spouse will begin no later than December&nbsp;31 of the first calendar year beginning after the Participant&#146;s death or December&nbsp;31 of the calendar year in which the Participant would have attained age 70<SUP
STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB>, whichever is later. The required minimum distribution for each calendar year will be determined by dividing the Participant&#146;s Account
Balance as of the last Valuation Date of the previous year by the factor from the Uniform Lifetime Table under Treasury Regulation <FONT STYLE="white-space:nowrap">&#167;1.401(a)(9)-9</FONT> for the Participant&#146;s age in the year of the
Participant&#146;s death reduced by one for each subsequent year or the factor for the Spouse&#146;s age as of the Spouse&#146;s birthday in the current year, whichever factor is greater. After the surviving Spouse dies, the required minimum
distribution will be determined using the factor for the Spouse&#146;s age in the year of the Spouse&#146;s death reduced by one for each subsequent year. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">2. Section&nbsp;9.1 is amended to read as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.1 <U>Withdrawals After Age 59%</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s entire Account Balance, excluding the portion, if any, invested in Company Stock, is distributable at any
time after the Participant has attained age 59<SUP STYLE="font-size:75%; vertical-align:top">1</SUP>/<SUB STYLE="font-size:75%; vertical-align:bottom">2</SUB>. The withdrawal will be taken from the Participant&#146;s Accounts on a <FONT
STYLE="white-space:nowrap">pro-rata</FONT> basis and from the <FONT STYLE="white-space:nowrap">non-Company</FONT> Stock Investment Options in which each Account is invested on a <FONT STYLE="white-space:nowrap">pro-rata</FONT> basis. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">3. Section&nbsp;9.2 is amended to read as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.2 <U>Withdrawal From Rollover Account</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant&#146;s Rollover Account, excluding the portion, if any, invested in Company Stock, is distributable at any time.
A withdrawal under this Section will be taken from the <FONT STYLE="white-space:nowrap">non-Company</FONT> Stock Investment Options in which the Participant&#146;s Rollover Account is invested on a <FONT STYLE="white-space:nowrap">pro-rata</FONT>
basis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">4. Section&nbsp;9.4 is amended by adding the following paragraph at the beginning of the Section: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Amounts in a Participant&#146;s <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account, excluding the portion,
if any, invested in Company Stock, may be withdrawn under this Section. A withdrawal under this Section will be taken from the <FONT STYLE="white-space:nowrap">non-Company</FONT> Stock Investment Options in which the Participant&#146;s <FONT
STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account is invested on a <FONT STYLE="white-space:nowrap">pro-rata</FONT> basis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">5.
Section&nbsp;9.4 is amended by adding the following paragraph at the beginning of the Section: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Amounts in a
Participant&#146;s Matching Contribution Account, excluding the portion, if any, invested in Company Stock, may be withdrawn under this Section. A withdrawal under this Section will be taken from the
<FONT STYLE="white-space:nowrap">non-Company</FONT> Stock Investment Options in which the Participant&#146;s Matching Contribution Account is invested on a <FONT STYLE="white-space:nowrap">pro-rata</FONT> basis. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">6. The first paragraph of Section&nbsp;9.5 is amended to read as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant may withdraw funds from the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution
Account, excluding the portion, if any, invested in Company Stock, for a hardship withdrawal even though the Participant&#146;s employment has not terminated. A withdrawal under this Section will be taken from the
<FONT STYLE="white-space:nowrap">non-Company</FONT> Stock Investment Options in which the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account is invested on a <FONT STYLE="white-space:nowrap">pro-rata</FONT>
basis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">7. Section&nbsp;9.6 is amended to read as follows: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>Section&nbsp;9.6 <U>Withdrawal During Military Leave</U> </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">A Participant who is called to active duty in Qualified Military Service for a period of more than 30 days may withdraw funds
from the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account, excluding the portion, if any, invested in Company Stock, during the Participant&#146;s period of active duty. A withdrawal under this Section will
be taken from the <FONT STYLE="white-space:nowrap">non-Company</FONT> Stock Investment Options in which the Participant&#146;s <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account is invested on a
<FONT STYLE="white-space:nowrap">pro-rata</FONT> basis. The Participant&#146;s </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contributions, if any,
will be suspended during the <FONT STYLE="white-space:nowrap">six-month</FONT> period beginning on the date of the withdrawal. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">8. Section&nbsp;10.2(c) is
amended to read as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(c)</B> The loan shall be taken from the Participant&#146;s Accounts in the following
order: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(1) Matching Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(2) Safe-Harbor Matching Contribution Transfer Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(3) <FONT STYLE="white-space:nowrap">Pre-1987</FONT> <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account;
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(4) Post-1986 <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(5) <FONT STYLE="white-space:nowrap">After-Tax</FONT> Contribution Transfer Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(6) Rollover Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(7) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Account; </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(8) <FONT STYLE="white-space:nowrap">Before-Tax</FONT> Contribution Transfer Account; and </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:9%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(9) Special Employer Contribution Account and from the <FONT STYLE="white-space:nowrap">non-Company</FONT> Stock Investment
Options in which each Account is invested on a <FONT STYLE="white-space:nowrap">pro-rata</FONT> basis. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">9. Section&nbsp;10.2(f)(2) is amended to read as
follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(2) </B>Loan repayments shall be allocated to the Participant&#146;s Accounts on a <FONT
STYLE="white-space:nowrap">pro-rata</FONT> basis to those Accounts from which the loan was distributed and shall be invested pursuant to the Participant&#146;s current investment elections. Loans may be prepaid in full at any time without penalty. A
Participant must wait 30 days after a loan is repaid to apply for a new loan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">10. The last sentence of Section&nbsp;15.7(b) is amended to read as
follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The price that a Participant receives for each transfer into or out of Company Stock will be the actual price
received (less the transaction commission fee) at the time the trade is executed on the New York Stock Exchange (NYSE) on the day of the request (provided the request is made before 4:00 p.m. Eastern Standard time on that date) or the next business
day if the transfer is requested on a day that the NYSE is not open for business. Participant transfer requests are aggregated and typically executed on an hourly basis throughout the trading day. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>

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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>IN WITNESS WHEREOF, </B>the duly authorized Members of the Administrative
Committee have executed this Amendment Number 3 to the Kellogg Company &#150; Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016), effective as of the dates
stated herein. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>KELLOGG COMPANY &#150; BAKERY, CONFECTIONERY, TOBACCO</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>WORKERS AND GRAIN MILLERS</B></P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>For the Union</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ David B. Durkee</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">David B. Durkee</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">President </TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">BCTGM International Union</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">4/25/17</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Steven Bertelli</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">4/25/2017</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ John J Price</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">BCTGM Int&#146;L Union</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">4/27/2017</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>For the Employer (Kellogg Company)</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Gary Pilnick</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">July 17, 2017</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">4 </P>

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<TYPE>EX-4.8
<SEQUENCE>7
<FILENAME>d562097dex48.htm
<DESCRIPTION>EX-4.8
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<TITLE>EX-4.8</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 4.8 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>S<SMALL>PIN</SMALL><FONT STYLE="white-space:nowrap">-O</FONT><SMALL>FF</SMALL> A<SMALL>MENDMENT</SMALL> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>T<SMALL>O</SMALL> T<SMALL>HE</SMALL> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>K<SMALL>ELLOGG</SMALL> C<SMALL>OMPANY</SMALL> &#151; B<SMALL>AKERY</SMALL>, C<SMALL>ONFECTIONERY</SMALL>, T<SMALL>OBACCO</SMALL>
W<SMALL>ORKERS</SMALL> </U></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>A<SMALL>ND</SMALL> G<SMALL>RAIN</SMALL> M<SMALL>ILLERS</SMALL> </U></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>P<SMALL>ENSION</SMALL> P<SMALL>LAN</SMALL> </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(A<SMALL>S</SMALL> A<SMALL>MENDED</SMALL> A<SMALL>ND</SMALL> R<SMALL>ESTATED</SMALL> E<SMALL>FFECTIVE</SMALL> J<SMALL>ANUARY</SMALL>&nbsp;1,
2016) </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>Kellogg Company (the &#147;Company&#148;) maintains the Kellogg Company
&#151;Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016) (the &#147;Plan&#148;) for the benefit of eligible union employees of the Company and its affiliates;
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>under Section&nbsp;13.2 of the Plan, the Company and the Union (as such terms
are defined under the Plan) have authorized the Administrative Committee to amend or modify the provisions of the Plan by a unanimous vote; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>the Company has announced that it will separate its North American cereal business
into an independent, publicly-traded company that will continue North American cereal operations, effective as of the date determined by the Company (the &#147;Separation Date&#148;), which is expected to occur on or before December&nbsp;31, 2023;
and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>W<SMALL>HEREAS</SMALL></B><SMALL><B></B></SMALL><B>, </B>the Union and the Company have agreed that the portion of the Plan
covering employees and former employees represented by Local <FONT STYLE="white-space:nowrap">#401-G,</FONT> Muncy Pennsylvania shall be either <FONT STYLE="white-space:nowrap">spun-off</FONT> into the Muncy S&amp;I Plan sponsored by the Company
effective as of the date determined by the Company, but no sooner than February&nbsp;1, 2023, and no later than the Separation Date or be transferred from the Plan to the Kellogg S&amp;I Plan in a <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap">plan-to-plan</FONT></FONT> transfer within the same time period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>N<SMALL>OW</SMALL>,
T<SMALL>HEREFORE</SMALL>, B<SMALL>E</SMALL> I<SMALL>T</SMALL> R<SMALL>ESOLVED</SMALL></B><SMALL><B></B></SMALL><B>, </B>that pursuant to the power given to the Administrative Committee under Section&nbsp;13.2 of the Plan, the Plan is hereby amended
effective February&nbsp;1, 2023, as follows: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">1. Section&nbsp;3.1 of the S&amp;I Plan is amended by adding subsection (c)&nbsp;as follows:
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>(c) </B>Effective as of the close of business on the earlier of the day before the Muncy S&amp;I Plan is established or
the day before a <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">plan-to-plan</FONT></FONT> transfer from the Plan to the Kellogg Company Savings&nbsp;&amp; Investment Plan occurs, no Employee or former Employee represented by
Local <FONT STYLE="white-space:nowrap">#401-G,</FONT> Muncy Pennsylvania shall participate in the Plan. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Remainder of this page intentionally left blank] </P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>IN WITNESS WHEREOF</B>, the duly authorized Members of the Pension Committee have
executed this <FONT STYLE="white-space:nowrap">Spin-Off</FONT> Amendment to the Kellogg Company &#151; Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (as amended and restated effective January&nbsp;1, 2016),
effective as February&nbsp;1, 2023. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>KELLOGG COMPANY &#150; BAKERY, CONFECTIONERY, TOBACCO</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>WORKERS AND GRAIN MILLERS</B></P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B>For the Union</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">/s/ Anthony Shelton</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ David Woods</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Roger L. Miller</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">March&nbsp;13, 2023</TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="top" COLSPAN="3"><B>For the Employer (Kellogg Company)</B></TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="top" COLSPAN="3" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Pamela DiStefano</TD></TR>
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<TD VALIGN="top"><B>Date:</B></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">March&nbsp;13, 2023</TD></TR>
</TABLE></DIV>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>8
<FILENAME>d562097dex51.htm
<DESCRIPTION>EX-5.1
<TEXT>
<HTML><HEAD>
<TITLE>EX-5.1</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 5.1 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g562097g0929053652781.jpg" ALT="LOGO">
 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">300 North LaSalle</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chicago, IL 60654</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">United States</P>
<P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:0pt" align="left">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">+1 312 862 2000</P>
<P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:0pt" align="left">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">www.kirkland.com</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Facsimile</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">+1 312 862 2200</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">September&nbsp;29, 2023</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WK Kellogg Co </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">One Kellogg
Square </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Battle Creek, MI 49016-3599 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-8</FONT></U> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We are acting as special
counsel to WK Kellogg Co, a Delaware corporation (the &#147;<U>Company</U>&#148;), in connection with the proposed filing by the Company of a Registration Statement on Form <FONT STYLE="white-space:nowrap">S-8</FONT> (the &#147;<U>Registration
Statement</U>&#148;) with the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) on the date hereof under the Securities Act of 1933, as amended (the &#147;<U>Act</U>&#148;), for the purpose of registering 2,000,000 shares of the
Company&#146;s common stock, par value $0.0001 per share (the &#147;<U>Common Stock</U>&#148;), issuable pursuant to the WK Kellogg Co Savings and Investment Plan and 2,250,000 shares of the Common Stock issuable pursuant to the Kellogg Company
Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan (collectively, the &#147;<U>Shares</U>&#148;) following the transfer of the sponsorship of such plans to the Company effective as of the date of the pro rata
distribution by Kellogg Company of all of the outstanding shares of the Common Stock to Kellogg Company&#146;s shareowners (the &#147;<U>Distribution</U>&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection therewith, we have examined originals, or copies certified or otherwise identified to our satisfaction, of such documents,
corporate records and other instruments as we have deemed necessary for the purposes of this opinion, including (i)&nbsp;the form of the Company&#146;s Amended and Restated Certificate of Incorporation, (ii)&nbsp;the WK Kellogg Co Savings and
Investment Plan (the &#147;<U>WKKC Plan</U>&#148;), (iii) the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan, as amended to date (the &#147;<U>Grain Millers Plan</U>&#148; and together with the
WKKC Plan, collectively, the &#147;<U>Plans</U>&#148;) and (iv)&nbsp;the Registration Statement and each of the exhibits thereto. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For
purposes of this opinion, we have assumed the authenticity of all documents submitted to us as originals, the conformity to the originals of all documents submitted to us as copies and the authenticity of the originals of all documents submitted to
us as copies. We have also assumed the legal capacity of all natural persons, the genuineness of the signatures of persons signing all </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Austin&#8194; Bay&nbsp;Area&#8194; Beijing&#8194; Boston&#8194; Brussels&#8194; Dallas&#8194; Hong&nbsp;Kong&#8194; Houston&#8194;
London&#8194; Los&nbsp;Angeles&#8194; Miami&#8194; Munich&#8194; New&nbsp;York&#8194; Paris&#8194; Salt&nbsp;Lake&nbsp;City&#8194; Shanghai&#8194; Washington,&nbsp;D.C. </P>
</DIV></Center>


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


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 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g562097g0929053653148.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WK Kellogg Co </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September 29,
2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 2
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">documents in connection with which this opinion is rendered, the authority of such persons signing on behalf
of the parties thereto other than the Company and the due authorization, execution and delivery of all documents by the parties thereto other than the Company. We have not independently established or verified any facts relevant to the opinion
expressed herein, but have relied upon statements and representations of officers and other representatives of the Company and others. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Based upon and subject to the foregoing qualifications, assumptions and limitations and the further limitations set forth below, we are of the
opinion that: (a)&nbsp;when the Company&#146;s Amended and Restated Certificate of Incorporation and the Company&#146;s sponsorship of the Plans each becomes effective upon the Distribution, the Shares will be duly authorized; and (b)(i) when the
Registration Statement related to the Shares becomes effective under the Act and (ii)&nbsp;when the Shares have been duly issued in accordance with the terms and conditions of the respective Plan against payment of due consideration therefor, the
Shares will be validly issued, fully paid and <FONT STYLE="white-space:nowrap">non-assessable.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Our opinion expressed above is
subject to the qualification that we express no opinion as to the applicability of, compliance with, or effect of any laws except the General Corporation Law of the State of Delaware and the federal laws of the United States. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We have relied without independent investigation upon, among other things, an assurance from the Company that the number of shares of Common
Stock which the Company will be authorized to issue pursuant to its Amended and Restated Certificate of Incorporation exceeds the number of shares of Common Stock outstanding and the number of shares of Common Stock which the Company is obligated to
issue (or had otherwise reserved for issuance) for any purposes other than issuances in connection with the Plans by at least the number of Shares which are being registered for issuance under the Plans pursuant to the Registration Statement, and we
have assumed that such condition will remain true at all future times relevant to this opinion. We have further assumed that the Company will cause certificates, if any, representing the Shares issued in the future to be properly executed and
delivered and that the Company and/or respective Plan administrator, as applicable, will take all other actions appropriate for the issuance of such Shares. Our opinion assumes that the Registration Statement related to the Shares will become
effective under the Act before any Shares covered by such Registration Statement are sold. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We hereby consent to the filing of this
opinion with the Commission as Exhibit 5.1 to the Registration Statement. In giving this consent, we do not thereby admit that we are in the category of persons whose consent is required under Section&nbsp;7 of the Act or the rules and regulations
of the Commission. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
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 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g562097g0929053653148.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WK Kellogg Co </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September 29,
2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 3
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We do not find it necessary for the purposes of this opinion, and accordingly we do not
purport to cover herein, the application of the securities or &#147;Blue Sky&#148; laws of the various states to the issuance and sale of the Shares. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This opinion is limited to the specific issues addressed herein, and no opinion may be inferred or implied beyond that expressly stated
herein. We assume no obligation to revise or supplement this opinion after the date of effectiveness should the present laws of the General Corporation Law of the State of Delaware or the federal laws of the United States be changed by legislative
action, judicial decision or otherwise after the date hereof. This opinion is furnished to you in connection with the filing of the Registration Statement in accordance with the requirements of Item 601(b)(5) of Regulation <FONT
STYLE="white-space:nowrap">S-K</FONT> under the Act. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours,</P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/ Kirkland&nbsp;&amp; Ellis LLP</P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">KIRKLAND&nbsp;&amp; ELLIS LLP</P></TD></TR>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>9
<FILENAME>d562097dex231.htm
<DESCRIPTION>EX-23.1
<TEXT>
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<TITLE>EX-23.1</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 23.1 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We hereby consent to the incorporation by reference in this Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;S-8</FONT> of WK Kellogg Co
of our report dated June&nbsp;16, 2023 relating to the financial statements, which appears in Amendment No.&nbsp;4 to the Registration Statement on Form 10 of WK Kellogg Co. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


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<TD WIDTH="100%"></TD></TR>


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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">/s/ PricewaterhouseCoopers LLP</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Detroit, Michigan</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">September&nbsp;29, 2023</P></TD></TR>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>10
<FILENAME>d562097dex232.htm
<DESCRIPTION>EX-23.2
<TEXT>
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<TITLE>EX-23.2</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 23.2 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Consent of Independent Registered Public Accounting Firm </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We hereby consent to the incorporation by reference in the Registration Statement on Form <FONT STYLE="white-space:nowrap">S-8</FONT> of W.K. Kellogg Co of
our report dated June&nbsp;14, 2023, relating to the financial statements and supplemental schedule of the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan which appears in the Plan&#146;s Annual
Report on Form <FONT STYLE="white-space:nowrap">11-K</FONT> for the year ended December&nbsp;31, 2022. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="99%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ BDO USA, P.C.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Grand Rapids, Michigan</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">September&nbsp;29, 2023</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">BDO USA, P.C., a Virginia professional
corporation, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">BDO is the brand name for the BDO network and for each of the BDO Member Firms. </P>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>11
<FILENAME>d562097dexfilingfees.htm
<DESCRIPTION>EX-FILING FEES
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 107 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Calculation of Filing Fee Table </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Form <FONT STYLE="white-space:nowrap">S-8</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Form Type) </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>WK Kellogg Co
</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(Exact Name of Registrant as Specified in its Charter) </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Newly Registered Securities </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="14%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="8%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="9%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="6%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="12%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="9%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="7%"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="1" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:7pt">
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">Security Type</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Security<BR>Class</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Title</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;">Fee<BR>Calculation<BR>Rule</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;">Amount<BR>Registered(1)(2)</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Proposed</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Maximum</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Offering</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Price Per</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Unit(3)</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Maximum</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Aggregate</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Offering Price</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Fee</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:Times New Roman" ALIGN="center">Rate</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">Amount of<BR>Registration<BR>Fee</TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="1" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">Equity</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">Common&nbsp;Stock, par value $0.0001 per share&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">457(c)&nbsp;and 457(h)&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">2,000,000<SUP STYLE="font-size:75%; vertical-align:top">(4)</SUP>&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">$19.00&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">$38,000,000.00&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">0.00011020&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$4,187.60</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="1" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">Equity</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">Common Stock, par value $0.0001&nbsp;per&nbsp;share&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">457(c)&nbsp;and 457(h)&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">2,250,000<SUP STYLE="font-size:75%; vertical-align:top">(5)</SUP>&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">$19.00&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">$42,750,000.00&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">0.00011020&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$4,711.05</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="1" COLSPAN="7" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="7" ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">Total Offering Amounts</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;">$80,750,000.00&#8201;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$8,898.65</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="1" COLSPAN="7" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="7" ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-LEFT:1px solid #000000; padding-left:8pt">Total Fee Offsets</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-RIGHT:1px solid #000000; padding-right:2pt">$&#8195;&#8195;&#8201;&#8201;&#151;</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="1" COLSPAN="7" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; padding-left:8pt">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000">&nbsp;</TD>
<TD HEIGHT="1" COLSPAN="2" STYLE="BORDER-LEFT:1px solid #000000; BORDER-TOP:1px solid #000000; BORDER-RIGHT:1px solid #000000">&nbsp;</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="7" ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-left:8pt">Net Fee Due</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE=" BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="padding-bottom:1pt ;BORDER-RIGHT:1px solid #000000; BORDER-BOTTOM:1px solid #000000; padding-right:2pt">$8,898.65</TD></TR>
</TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(1)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), this
Registration Statement covers (i)&nbsp;such additional number of shares of common stock, par value $0.0001 per share, of the Registrant (&#147;Common Stock&#148;) which may be issuable under the plans covered by the Registration Statement upon stock
splits, stock dividends, reclassifications, recapitalizations, combinations or similar events or (ii)&nbsp;such reduced number of shares of Common Stock in respect of any reverse stock splits, stock dividends, reclassifications, recapitalizations,
combinations or similar events, in each case with respect to the shares of Common Stock being registered pursuant to this Registration Statement. </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(2)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Pursuant to Rule&nbsp;416(c) under the Securities Act, this Registration Statement also covers an indeterminate
amount of interests to be offered or sold pursuant to the plans described therein. Pursuant to Rule&nbsp;457(h)(3) under the Securities Act, no additional registration fee is required to be paid with respect to such interests. </P></TD></TR></TABLE>

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(3)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Estimated solely for purposes of calculating the registration fee pursuant to Rule&nbsp;457(c) and
Rule&nbsp;457(h) under the Securities Act based on the average of the high ($21.00) and low ($17.00) sales prices per share of the Common Stock on the &#147;when-issued&#148; trading market as reported on the New York Stock Exchange on
September&nbsp;27, 2023. </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(4)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Represents 2,000,000 shares of Common Stock being registered for issuance under the WK Kellogg Co Savings and
Investment Plan. </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">(5)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Represents 2,250,000 shares of Common Stock being registered for issuance under the Kellogg Company Bakery,
Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan. </P></TD></TR></TABLE>
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