Any Excess Aggregate Contributions for a Plan Year shall be allocated to Highly Compensated Employees by use of a leveling process, whereby the Aggregate 401(m) Contributions of the Highly Compensated Employee with the highest Aggregate 401(m) Contributions are reduced to the extent required to # eliminate all Excess Aggregate Contributions or # cause such Highly Compensated Employee’s Aggregate 401(m) Contributions to equal the Aggregate 401(m) Contributions of the Highly Compensated Employee with the next-highest Aggregate 401(m) Contributions. Such leveling process shall be repeated until all Excess Aggregate Contributions for such Plan Year are allocated to Highly Compensated Employees.

The Aggregate 401(m) Contributions of Highly Compensated Employees shall constitute Excess Aggregate Contributions and shall be reduced, pursuant to [Sections 5.5 and 5.6]6], to the extent that the Average Contribution Percentage of Highly Compensated Employees exceeds the greater of # 125 percent of the Average Contribution Percentage of Nonhighly Compensated Employees or # the lesser of # 200 percent of the Average Contribution Percentage of Nonhighly Compensated Employees or # the Average Contribution Percentage of Nonhighly Compensated Employees plus two percentage points.

The excess Aggregate Contributions or ESOP Contributions (as applicable), if any, of each Participant who is among the Highly Compensated Employees shall be determined by computing the maximum Contribution Percentage under [[(a) or (b) of Section 4.9]9]]. Any distribution of the excess Aggregate Contributions or ESOP Contributions (as applicable) for any Plan Year shall be made to Highly Compensated Employees on the basis of the amount of contributions on behalf, or by, each such employee. Forfeitures of excess Aggregate Contributions or ESOP Contributions (as applicable) may not be allocated to Participants whose contributions are reduced under this paragraph.

Excess Contributions shall mean, with respect to any plan year, the excess of: # The aggregate amount of employer contributions actually taken into account in computing the ADP of highly compensated employees for such plan year, over # The maximum amount of such contributions permitted by the ADP test (determined by hypothetically reducing contributions made on behalf of highly compensated employees in order of the ADPs, beginning with the highest of such percentages).

Forfeitures of Excess Aggregate Contributions – Forfeitures of excess aggregate matching contributions may either be reallocated to the accounts of nonhighly compensated employees or applied to reduce employer contributions, as provided in [Section 3.6(e)].

Excess Contributions allocated to Highly Compensated Employees for the Plan Year pursuant to [Section 4.8], together with any income or loss allocable to such Excess Contributions for the Plan Year (but not for the period between the end of the Plan Year and the date of distribution of such Excess Contributions) shall be distributed to such Highly Compensated Employees not later than the March 15 next following the close of such Plan Year, if possible, and in any event no later than 12 months following the close of such Plan Year. Such income (and loss) allocable to Excess Contributions shall be determined in accordance with Treasury Regulation [[section 1.401(k)-2(b)(2)(iv)])]])]. Any Salary Deferrals distributed pursuant to this [Section 4.9] shall not be included in the Salary Deferrals that attract a Company Contribution under [Section 5.2]. Notwithstanding the foregoing, to the extent Excess Contributions allocated to a Highly Compensated Employee for the Plan Year pursuant to [Section 4.8] could otherwise constitute Age 50 Catch-Up Deferrals pursuant to [Section 4.15], such Excess Contributions shall be recharacterized as Age 50 Catch-Up Deferrals for the Plan Year rather than be distributed to the Highly Compensated Employee as described above.

Source of corrective distribution or Forfeiture. Any distribution or Forfeiture of less than the entire amount of Excess Aggregate Contributions (and "income") shall be treated as a pro rata distribution of Excess Aggregate Contributions and "income." Distribution of Excess Aggregate Contributions shall be designated by the Employer as a distribution of Excess Aggregate Contributions (and "income"). Forfeitures of Excess Aggregate Contributions shall be treated in accordance with [Section 4.3]. However, no such Forfeiture may be allocated to a Highly Compensated Participant whose contributions are reduced pursuant to this Section.

The amount of any excess Pre-Tax Contributions to be distributed to a Participant shall be reduced by Excess Deferrals previously distributed to him pursuant to [Section 4.2] for the taxable year ending in the same Plan Year. All excess Pre-Tax Contributions shall be returned to the Participants no later than the last day of the following Plan Year. The excess Pre-Tax Contributions, if any, of each Participant who is among the Highly Compensated Employees shall be determined by computing the maximum Actual Deferral Percentage which each such Participant may defer under [[(a) or (b) of Section 4.4]4]]. Any distribution of the excess Pre-Tax Contributions for any Plan Year shall be made to Highly Compensated Employees on the basis of the amount of Pre-Tax Contributions by, or on behalf of, each of such employees.

Excess aggregate contributions that are determined under the actual contribution percentage test and that are attributed to employer matching contributions shall be distributed to the extent vested with a proportional amount of the nonvested employer matching contribution being forfeited as of the last day of the plan year in which the excess arose. Also, any forfeitures required for compliance with Code section 401(a)(4) and Regulation [[section 1.401(m)-2(b)(3)(v)(B)])]])] (because the contribution to which it relates is treated as an excess deferral, excess contribution, or excess aggregate contribution) shall occur as of such date. The forfeitures shall be treated in the manner described in [Section 4.2(c)(2)] for the following plan year.

The maximum Actual Deferral Percentage shall be determined by use of a leveling process, whereby the Aggregate 401(k) Contributions of the Highly Compensated Employee with the highest Actual Deferral Percentage are reduced to the extent required to # eliminate all Excess Contributions or # cause such Highly Compensated Employee’s Actual Deferral Percentage to equal the Actual Deferral Percentage of the Highly Compensated Employee with the next-highest Actual Deferral Percentage. Such leveling process shall be repeated until the average deferral percentage test is satisfied.