Help for item C.21.

Select the accrual rule to be used for this plan.

133-1/3 Rule (Section 4.01(b) does not apply. Benefits accrue according to the formula in Section 4.01(a))

Three Percent Rule (Section 4.01(b)(1))

Fractional Rule (Section 4.01(b)(2))

Section 412(i) Plan (Section 4.01(b)(3))

NOTE: Improper selection of Accrual rule and benefit formula in C.25 may result in a plan that fails to meet a Code section 401(a)(4) safe harbor.

NOTE: If the Plan is intended to meet a Code section 401(a)(4) safe harbor, C.21.ii (Three Percent Rule) may not be selected the Plan provides for permitted disparity; or with fresh-start options C.34.ii or C.34.iii.

NOTE: If the Plan is intended to meet a Code section 401(a)(4) safe harbor, C.21.iii (Fractional Rule) or C.21.iv (Section 412(i) Plan) may not be selected if the Plan has a fresh start and C.34.ii (Formula without wear-away) is selected.

NOTE: If C.21.iv is selected, the Plan shall be deemed to be a "Section 412(i) Plan".

BASIC PLAN DOCUMENT:

Section 4.01(b) Accrual Rule

(b) Accrual Rule. A Participant's benefit shall accrue using the rule specified in the Adoption Agreement. The accrual rules specified in the Adoption Agreement shall have the following meanings:

(1) Three Percent Rule. A Participant's Accrued Benefit payable at Normal Retirement Date at any time shall equal 3 percent of the normal retirement benefit computed under Subsection (a) , multiplied by the number of Years of Credited Service (not in excess of 33-1/3), including years after Normal Retirement Age. For purposes of determining accrued benefits, the normal retirement benefit is the benefit to which the Participant would be entitled if participation commenced at the earliest possible entry age for any individual who is or could be a participant under the Plan and if the Participant served continuously until the earlier of age 65 or the Normal Retirement Age under this Plan. The normal retirement benefit to which a Participant would be entitled shall be determined as if the Participant continued to earn annually the average rate of Compensation earned during the applicable consecutive years of service for which such Participant's Compensation was the highest. The applicable consecutive years of service is the same period of service (but not to exceed 10 years) used in computing the normal retirement benefit.

(2) Fractional Rule. A Participant's Accrued Benefit payable at Normal Retirement Date at any time equals the product of the benefit computed under Subsection (a) multiplied by a fraction, the numerator of which is the number of Years of Credited Service at such time, and the denominator of which is the number of Years of Credited Service the Participant would have at the later of the year containing the Participant's Normal Retirement Age or the current year. However, if this Plan has had a fresh-start, and after the latest fresh-start date the fresh-start rule used under the Plan is the formula with wear-away, the amount in the preceding sentence will not be less than the Participant's Frozen Accrued Benefit within the meaning of Section 4.04. If this Plan has had a fresh-start, and after the latest fresh-start date, the fresh-start rule used under the Plan is the formula with extended wear-away, in determining the Participant's Accrued Benefit with respect to Years of Credited Service after the latest fresh-start date under the formula without wear-away, the numerator in the fraction above will be limited to the Participant's Years of Credited service after the latest fresh-start date.

For purposes of Subsection (b)(2), Years of Credited Service shall be subject to any modifications specified in the Adoption Agreement.

When determining the Accrued Benefit, the benefit determined under Subsection 4.01(a) is the annual benefit to which the Participant would be entitled if the Participant continues to earn annually until the later of the year containing the Participant's Normal Retirement Age or the current year, the Participant's current Average Annual Compensation. This rate of compensation is computed on the basis of Average Annual Compensation taken into account under the Plan (but not to exceed the ten years of service immediately preceding the determination).

(3) 412(i) Plan.

(A) Accrual Rule. Each Participant's Accrued Benefit as of any applicable date is the cash surrender value of the Participant's insurance contracts described in Subsection (B) below, or, if greater, the cash surrender value such insurance contracts would have had on such applicable date if (x) premiums payable for such Participant's years of participation for the current Plan Year and all prior Plan Years under such contracts had been paid before lapse, (y) no rights under such contracts had been subject to a security interest at any time, and (z) no policy loans were outstanding at any time.

(B) Insurance Contracts. This Plan is funded exclusively by the purchase of individual insurance contracts, except for any top-heavy side fund trust maintained for purposes of meeting the minimum benefit requirements of Article 11. Contacts shall be purchased to provide all benefits under the Plan. Benefits provided by the Plan are equal to the benefits provided under each contract at Normal Retirement Age under the Plan. All contracts shall provide the following:

(i) All contracts are guaranteed by an insurance carrier (licensed under the laws of a state to do business with the Plan) to the extent premiums have been paid.

(ii) All contracts shall provide for level annual premium payments to be paid for the period commencing with the date that each individual became a Participant in the Plan (or, in the case of an increase in benefits, commencing at the time such increase becomes effective) and extending to the Normal Retirement Age for each such individual.

(iii) The premium payments for a Participant who continues benefiting after Normal Retirement Age are equal to the amount necessary to fund additional benefits that accrued under the Plan's benefit formula for the Plan Year.

(iv) All benefits are funded through contracts of the same series which must have cash values based on the same terms (including interest and mortality assumptions) and the same conversion rights. A Plan does not fail to satisfy this requirement, however, if any prospective change in the contract series or insurer applies on the same terms to all Participants in the Plan.

(iv) No rights under any contracts will be subject to a security interest at any time, and no policy loans, including loans to Participants will be made at any time.

(C) Years of Service. Unless otherwise specified in the Adoption Agreement, the formula in Subsection 4.01(a) shall not recognize years of service before an Employee commences participation in the Plan. Notwithstanding the foregoing if so specified in the Adoption Agreement, the Plan shall continue to recognize years of service prior to an Employee's participation in the Plan to the extent provided in the Plan on September 19, 1991. The preceding sentence does not apply with respect to an Employee who first becomes a Participant in the Plan after that date.

(D) Benefit Increases. The amount of retirement benefit provided by insurance or annuity contracts shall be provided or increased to the extent specified in the Adoption Agreement.

The foregoing is only intended to be a brief overview of applicable plan provisions. You should carefully review the entire Adoption Agreement and the entire Basic Plan Document to ensure that your responses to the Adoption Agreement questions accurately reflect the intended design of the plan.

AccrualRule