Help for item C.47a.

GENERAL:

Select whether Rollover Contributions are permitted and whether all Eligible Employees may make Rollover Contributions or whether the ability to make a Rollover Contribution is limited to active Participants.

The options are as follows:

No. Rollover Contributions are not allowed.

Yes - All Eligible Employees. All Eligible Employees may make a Rollover Contribution to the Plan even if not yet a Participant in the Plan.

Yes - Only active Participants. Only active Participants may make a Rollover Contribution to the Plan.

BASIC PLAN DOCUMENT:

Section 7.14 Segregated Account

(a) Segregated Account. The Plan Administrator shall establish a Segregated Account on behalf of every Participant who has segregated funds in the Plan as result of the application of this Section. Such Segregated Account shall be an account maintained pursuant to Code section 414(k). The Segregated Account shall share in the investment gains and losses of the Trust Fund; provided however, that if the Plan Administrator permits Participants to elect to direct the investment of Participant's Segregated Accounts, each Participant's Segregated Account shall be segregated from other assets of the Trust Fund and the Segregated Account shall only be charged with the investment gains and losses and expenses of the separate assets of the Segregated Account. A Participant's spouse shall be the Beneficiary of any amount in the Segregated Accounts unless another Beneficiary is designated pursuant to procedures described in Section 7.04(d) of the Plan.

(b) Other Employee Contributions and Rollovers.

(1) Other Employee Contributions. To the extent the Plan previously permitted voluntary contributions and or qualified voluntary employee contributions, such voluntary contributions and or qualified voluntary employee contributions that are not taken into account in determining the Participant's Accrued Benefit shall be separately accounted for in the Segregated Account.

(2) Rollovers. To the extent provided in the Adoption Agreement, the Plan may accept Rollover Contributions made in a form acceptable by the Trustee on behalf of the Eligible Employees specified in the Adoption Agreement; but only if the contribution qualifies as a tax-free rollover as defined in Code section 402 as determined in accordance with procedures established by the Plan Administrator. If it is later determined that the amount received does not qualify as a tax-free rollover, the amount shall be refunded to the Eligible Employee. The rollover contribution shall be separately accounted for in the Segregated Account.

(c) Lump Sum Distributions. To the extent provided in the Adoption Agreement, a Participant who receives a lump sum distribution greater than the amount specified in Section 7.03 shall be entitled to have such distribution placed in the Segregated Account. A Participant who has established a Segregated Account pursuant to this Subsection (c) may elect to transfer to the Segregated Account any subsequent lump sum distribution (regardless of amount) from the Plan attributable to benefits accrued after the initial transfer or any subsequent transfer.

(d) Defined Contribution Account Conversion. A Segregated Account shall be maintained to the extent the Plan was converted from a defined contribution plan and such prior account is not used to provide additional retirement benefits.

(e) Allocation of Expenses. The Plan Administrator may allocate all, none or any portion of the Plan's expenses to Segregated Accounts. When allocating expenses among Segregated Accounts, the Plan Administrator may allocate such expenses using any reasonable method that does not violate Title I of ERISA and does not discriminate in favor of Nonhighly Compensated Employees within the meaning of applicable provisions of Code section 401(a)(4). Such methods may include, but not be limited to: (i) allocating expenses only to current or former employees (or among any other classification(s) of employees), (ii) allocating expenses directly to individual employees, (iii) allocating expenses using the per capita or pro rata method, and (iv) any combination of the foregoing.

EGTRRA Addendum:

Additional Rollovers. In addition to the Rollover Contributions specified above, the Plan may accept the following Rollover Contributions made after December 31, 2001 (or such other date specified in the Adoption Agreement) if permitted in the Adoption Agreement:

(1) Any rollover of an eligible rollover distribution from an annuity contract described in Code section 403(b), excluding after-tax employee contributions.

(2) Any rollover of an eligible rollover distribution from an eligible plan under Code section 457(b) which is maintained by a state, political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state.

(3) Any rollover contribution of the portion of a distribution from an individual retirement account or annuity described in Code sections 408(a) or 408(b) that is eligible to be rolled over and would otherwise be includable in gross income.

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.

Rollover