In addition to the "ADP test safe harbor contributions," the Employer will make any "matching contributions" in accordance with elections made in the Adoption Agreement. Such additional "matching contributi ons" will be considered "ACP test safe harbor matching contributions." "Matching contributions" are taken into account for a Plan Year purposes of the "ACP test safe harbor" in accordance with the allocation and timing rules of Regulation §1.401(m) -2(a), which provides that a matching contribution will be taken into account for a Plan Year only if # it is made on account of the Participant's nondeductible voluntary "employee contributions" or elective deferrals under a plan maintained by the Employer for that Plan Year and # it is allocated to the Participant's account as of any date within that Plan Year, and # it is actually paid to the plan no later than twelve (12) months after the close of the Plan Year.

In addition to§401(m)(3). Furthermore, in applying the "ADP test safe harbor contributions,"ACP test, the Employer will make anymay operationally elect to disregard with respect to all "eli gible Participants" # all "matching contributions" in accordance with elections made inif the Adoption Agreement. Such additional "matching contributi ons" will be considered "ACP test safe harbor matching contributions." "Matching contributions" are taken into account for a Plan Year purposes ofsatisfies the "ACP test safe harbor" in accordance with the allocation and timing rules of Regulation §1.401(m) -2(a), which provides that a matching contribution will be taken into account for a Plan Year only if # it is made on account of the Participant's nondeductible voluntary "employee contributions" or elective deferrals under a plan maintained by the Employer for that Plan Year and # it is allocated to the"matching contributions" that do not exceed four percent (4%) (3 1/2% if a QACA) of each Participant's account as of any date within that Plan Year, and # it is actually paid to the plan no later than twelve (12) months after the close of"Compensation" if the Plan Year.satisfies the "ADP test safe harbor" using "matching contributions" (the "basic matching contribution" or the "enhanced matching contribution") and the "ACP test safe harbor" is not satisfied.