Select "Yes" if Roth Elective Deferrals are permitted. The Plan language described in "Revisions to Plan Document" below will be effective as of the date specified in A.10d.
| 1. | The definition of Elective Deferral is amended by specifying that such term shall include Pre-tax Elective Deferrals and Roth Elective Deferrals. |
| 2. | The following are added as definitions: |
| "Pre-tax Elective Deferral" means Elective Deferrals that are not includible in the Participant's gross income at the time deferred. |
| "Pre-tax Elective Deferral Account" means so much of a Participant's Account as consists of a Participant's Pre-Tax Elective Deferrals made to the Plan. |
| "Roth Elective Deferral" means Elective Deferrals that are includible in the Participant's gross income at the time deferred and have been irrevocably designated as Roth Elective Deferrals by the Participant in his or her deferral election. A Participant's Roth Elective Deferrals will be maintained in a separate account containing only the Participant's Roth Elective Deferrals and gains and losses attributable to those Roth Elective Deferrals. Except as otherwise provided, Roth Elective Deferrals shall subject to the same conditions and limitations as apply to Elective Deferrals. |
| "Roth Elective Deferral Account" means so much of a Participant's Account as consists of a Participant's Roth Elective Deferrals made to the Plan. |
| 3. | The definition of Voluntary Contribution is amended by specifying that such term shall not include Roth Elective Deferrals. |
| 4. | Roth Elective Deferrals. To the extent provided herein, Participants shall be eligible to irrevocably designate some or all of their Elective Deferrals as either Pre-tax Elective Deferrals or Roth Elective Deferrals. All elections shall be subject to the same election procedures, limits on modifications and other terms and conditions on elections as specified in the Plan. In the event the Plan permits negative elections, such negative elections shall be made solely as Pre-tax Elective Deferrals. |
| 5. | Rollovers In. If the Plan permits Roth Elective Deferrals and rollovers and subject to the approval of the Plan Administrator, the Plan may accept a rollover of an eligible rollover distribution of Roth Elective Deferrals from another designated Roth account in a qualified plan described in Code section 401(a) or a contract described in Code section 403(b). |
| 6. | Refunds. If the Plan permits Roth Elective Deferrals, the Plan Administrator shall determine the ordering rule for refunds of Excess Elective Deferrals, refunds of Elective Deferrals made as a result of any testing failure, and refunds of excess Annual Additions. Such ordering rule may provide that the Participant may elect to have refunds made either from his Pre-tax Elective Deferrals or Roth Elective Deferrals or any combination thereof. |
| 7. | Distributions. If the Plan permits Roth Elective Deferrals, the Plan Administrator shall determine the ordering rule for distributions. Such ordering rule may provide that the Participant may elect to have payments made first or last from his Roth Elective Deferral Account or in any combination of Roth Elective Deferral Account and any other Account. |
| 8. | Eligible Rollover Distribution. If any portion of an eligible rollover distribution is attributable to payments or distributions from a designated Roth account, an eligible retirement plan with respect to such portion shall include only another designated Roth account of the individual from whose account the payments or distributions were made, or a Roth IRA of such individual. |
| 9. | Inservice Withdrawals of Roth Elective Deferrals. If the Plan permits inservice withdrawals of Roth Elective Deferrals, the Plan Administrator shall determine the ordering rule for withdrawals. Such ordering rule may provide that the Participant may elect to have payments made first or last from his Roth Elective Deferral Account or in any combination of Roth Elective Deferral Account and any other Account. |
| 10. | Loans. If the Plan permits Roth Elective Deferrals and loans, the Plan Administrator shall determine whether Participants may receive loans from their Roth Elective Deferral Accounts and if such loans are permitted, the ordering rule for loans. Such ordering rule may provide that the Participant may elect to have loans made first or last from his Roth Elective Deferral Account or in any combination of Roth Elective Deferral Account and any other Account. |
