Allocation of Deemed Earnings or Losses on Accounts. The Administrator, or any person to whom the Administrator has delegated such Administrative duties, shall maintain records that track or replicate the performance of the Participant’s Account’s deemed investments in the Investment Funds. As of each Valuation Date, the Participant's Account shall be credited with the increase or decrease since the most recent preceding Valuation Date in the net asset value of the Investment Funds in which the Participant’s Account is deemed to be invested. Any deemed dividends or capital gain distributions with respect to a Participant’s Account’s deemed investment in an Investment Fund shall be deemed to be reinvested in the applicable Investment Fund. Notwithstanding the foregoing sentence, deemed dividends and capital gain distributions with respect to a Participant’s Account’s deemed investment in an Investment Fund shall not be taken into account with respect to or in valuing a Participant’s Account following the Valuation Date for payment in accordance with Section 7.07.

ARTICLE # – WITHDRAWALS AND LOANS. 11

Allocation of gains or losses. As of each Valuation Date, all Participant Directed Accounts shall be charged or credited with the net earnings, gains, losses and expenses as well as any appreciation or depreciation in the market value using pu blicly listed fair market values when available or appropriate as follows:

Pre-Tax Contributions: Pre-Tax Contributions pursuant to Section 4.2 received in the Trust Fund since the preceding Valuation Date shall be credited to the respective Accounts of the Participants and invested in the Investment Funds in accordance with their instructions pursuant to Section 8.1.

Section # “Account” shall mean a separate account maintained for a Member to record the Allocation that is deferred under Section 3.4 of the Plan, and the earnings and losses allocable thereto. Separate sub-accounts shall be maintained within the Account for each Member to reflect the aggregate Allocations deferred for Plan Years: # 1991 through 2002; # 2003 through 2009, plus the Allocations for 2010 attributable to Company Matching Contributions; and # 2011 and later, plus the portion of the 2010 Allocations not included in # above, and in each case the respective earnings and losses thereon.

Earnings. The amount in the "transferred suspension account" shall be credited with earnings and losses as of each Valu ation Date in accordance with [Section 4.3], except that Participants may not direct the investment of amounts in the "transferred su spension account." Amounts released from the account prior to the last day of a Plan Year shall not share in such earnings or losses.

Earnings. HP shall periodically credit gains, losses and earnings to a Participant's Account, until the full balance of the Account has been distributed. Amounts shall be credited to a Participant's Account under this Section based on the results that would have been achieved had amounts credited to the Account been invested as soon as practicable after crediting into the Investment Options selected by the Participant.

Gains or losses. Except as otherwise elected in the Adoption Agreement or as provided in Section 4.10 with respect to Participant Directed Accounts, as of each Valuation Date, before allocation of any Employer contributions and Forfeitures, an y earnings or losses (net appreciation or net depreciation) of the Trust Fund (exclusive of assets segregated for distribution) shall be allocated in the same proportion that each Participant's nonsegregated accounts bear to the total of all Participants' nonsegregated accounts as of such date. Unless otherwise specified in the Adoption Agreement, the nonsegregated account will be reduced by any distributions made prior to the Valuation Date.

Certified Earnings. “Certified Earnings” has the same meaning as the defined term in the Target 401(k) Plan (determined without regard to the 30-day receipt rule); provided, however, “Certified Earnings” shall not include compensation that is accrued for any period following a Participant’s Termination of Employment.

Earnings Credit. “Earnings Credit” means the investment adjustment credited to a Participant’s Account pursuant to Section 4.3 or [Section 4.5] as applicable.