This [Section 5.1(b)] applies if, in addition to this plan, the participant is covered under another qualified defined contribution plan maintained by the employer, a welfare benefit fund maintained by the employer, an individual medical account maintained by the employer, or a simplified employee pension maintained by the employer, that provides an annual addition as defined in [Section 5.1(c)(1)], during any limitation year. The annual additions that may be credited to a participant's account under this plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a participant's account under the other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions for the same limitation year. If the annual additions with respect to the participant under other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions maintained by the employer are less than the maximum permissible amount and the employer contribution that would otherwise be contributed or allocated to the participant's account under this plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the participant under such other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the participant's account under this plan for the limitation year.

This [Section 5.1(b)] applies if, in addition to this plan,If the participant is covered underdoes not participate in, and has never participated in another qualified defined contribution plan maintained by the employer, or a welfare benefit fund (as defined in Code section 419(e)) maintained by the employer, or an individual medical account (as defined in Code section 415(l)(2)) maintained by the employer, or a simplified employee pension (as defined in Code section 408(k)) maintained by the employer, that provides an annual addition as defined in [Section 5.1(c)(1)], during any limitation year. Thethe amount of annual additions that may be credited to athe participant's account under this plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a participant's account under the other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions for the same limitation year. If the annual additions with respect to the participant under other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions maintained by the employer are less thanlesser of the maximum permissible amount andor any other limitation contained in this plan. If the employer contribution that would otherwise be contributed or allocated to the participant's account under this plan would cause the annual additions for the limitation year to exceed this limitation,the maximum permissible amount, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the participant under such other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the participant's account under this plan for the limitation year.

This [Section 5.1(b)]Except as provided in Subsection # below, this Subsection applies if, in addition to this plan, the participantPlan, a Participant is covered underun der another "employer" maintained qualified defined contribution plan maintained by the employer, aplan, welfare benefit fund maintained by the employer, an(as defined in Code §419(e)), individual medical benefit account maintained by the employer,(as defined in Code §415(l)(2)), or a simplified employee pension maintained(as defined in Code §408(k)), which provides "annual additions," during any Limitation Year. The "annual additions" which may be cr edited to a Participant's Accounts under this Plan for any such Limitation Year shall not exceed the "maximum permissible amount" reduced by the employer, that provides an annual addition as defined in [Section 5.1(c)(1)], during any limitation year. The annual additions that may be"annual additions" credited to a participant'Participant's account under this plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a participant's accountaccounts under the other qualified defined contribution plans,plans and welfare benefit funds, individualindivi dual medical benefit accounts, and simplified employee pensions for the same limitation year.Limitation Year. If the annual additions"annual additions" with respect to the participantParticipant under other qualified defined contribution plans,plans and welfare benefit funds, individual medical accounts, and simplified employee pensionsfunds maintained by the employer"employer" are less thant han the maximum"maximum permissible amountamount" and the employer"employer" contribution that would otherwise be contributed or allocated to the participant'Participant's account under this plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the participant under such other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the participant's account under this plan for the limitation year.

This [Section 5.1(b)] applies if,If a Participant does not participate in, and has never participated in addition to this plan, the participant is covered under another qualified defined contribution plan maintained by the employer,"employer," or a welfare benefit fund (as defined in Code §419(e)) maintained by the employer,"employer," or an individual medical benefit account (as defined in Code §415(l)(2)) maintained by the employer,"employer," or a simplified employee pension (as defined in Code §408(k)) maintained by the employer, that"employer" which provides an annual addition as defined in [Section 5.1(c)(1)], during any limitation year. The annual additions that"annual additions," the amount of "annual additions" which may be credited to a participant'the Participant's account under this planAccounts for any such limitation year willLimitation Year shall not exceed the maximumlesser of the "maximum permissible amount reduced by the annual additions credited to a participant's account under theamount" or any other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions for the same limitation year.contained in this Plan. If the annual additions with respect to the participant under other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions maintained by the employer are less than the maximum permissible amount and the employer"employer" contribution that would otherwise be contributed or allocated to the participant'Participant's account under this planAccounts would cause the annual additions"annual additions" for the limitation yearLimitation Year to exceed this limitation,the "maximum permissible amount," the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds"annual additions" for the limitation yearLimitation Year will equal the maximum"maximum permissible amount. Ifamount," and any amount in excess of the annual additions with respect to the participant under such other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions in the aggregate are equal to or greater than the maximum"maximum permissible amount, no amount will be contributed oramount" which would have been allocated to the participant's account under this plan for the limitation year.such Participant may be allocated to other Participants.

This [Section 5.1(b)] applies if, in addition to this plan, the participant is covered under another qualified defined contribution plan maintained by the employer, a welfare benefit fund maintained by the employer, an individual medical account maintained by the employer, or a simplified employee pension maintained by the employer, that provides an annual addition as defined in [Section 5.1(c)(1)], during any limitation year. The annual additions that may be credited to a participant's accountaccounts under this plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a participant's account under the other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions for the same limitation year. If the annual additions with respect to the participant under other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions maintained by the employer are less than the maximum permissible amount and the employer contribution that would otherwise be contributed or allocated to the participant's account under this planPlan would cause the annual additions"annual additions" for the limitation yearLimitation Year to exceed this limitation, the amountam ount contributed or allocated will be reduced so that the annual additions"annual additions" under all such plans and welfare benefit funds for the limitation yearth e Limitation Year will equal the maximum"maximum permissible amount.amount," and any amount in excess of the "maximum permissible amount" which would have been allocated to such Participant may be allocated to other Participants. If the annual additions"annual additions" with respectresp ect to the participantParticipant under such other qualified defined contribution plans, welfare benefit funds, individual medical accounts, andbenefit accounts an d simplified employee pensions in the aggregate are equal to or greater than the maximum"maximum permissible amount," no amount will be contributed or allocated to the participant's account under this plan for the limitation year.