In-Plan Roth Rollover Contribution. An "in-Plan Roth rollover contribution" means a rollover contribution to the Plan that consists of a distribution from a Participant's Plan account, other than a designated Roth account, that the Participant rolls over to the Participant's designated In-Plan Roth Rollover Contribution Account in the Plan, in accordance with Code §402(c)(4). An "in-Plan Roth rollover contribution" may occur only by a direct rollover.

Amount of In-Plan Roth Rollover Contribution. If specified in the Adoption Agreement, a Participant may take an

No rollover or distribution treatment. Notwithstanding any other Plan provision, a direct In-Plan Roth Rollover Contribution is not a rollover contribution for purposes of the Plan. Accordingly, the Plan will take into account the amount s attributable to an "in-Plan Roth rollover contribution" in determining whether a Participant's Vested Account balance exceeds

Participant includes spousal Beneficiary/Alternate Payee. For purposes of eligibility for an "in-Plan Roth rollover contribution," the Plan will treat a Participant's surviving Spouse Beneficiary or Alternate Payee Spouse or former Spouse as a Participant (unless the right to elect an "in-Plan Roth rollover contribution" is limited to Employees). A non-Spouse Beneficiary may not make an "in-Plan Roth rollover contribution."

in-service distribution only for purposes of electing a direct rollover to an In-Plan Roth Rollover Contribution Account. If elected in the Adoption Agreement, a portion of the amount that is eligible to be rolled over to an In -Plan Roth Rollover Contribution Account may be distributed solely for the purpose of federal or state income tax withholding for the Participa nt's anticipated tax obligations regarding the amount includible in the Participant's gross income by reason of the In -Plan Roth Rollover Contribution (and the amount withheld for income taxes). The Administrator may limit the amount of the 100% withholdin g distribution to the amount the Administrator reasonably determines is sufficient to satisfy the Participant's federal and/or state income tax lia bility relating to the Plan distribution.

A Participant who elects, pursuant to [Section 4.5(b)], to make a complete or partial withdrawal from the Pre-tax Deferral Account, Roth Deferral Account, Matching Contribution Account, and Rollover Account after age 59½ shall not be deemed to terminate participation in the Plan by such election alone.

The amount of such contributions for each plan year shall be an amount determined by the employer, in its sole discretion, after the plan administrator has determined the amount needed to satisfy the actual deferral percentage test or the actual contribution percentage test, or both.

Other Accounts – The participant shall always be 100% vested in his following accounts: employee 401(k) elective deferral account; employee nondeductible contribution account; qualified employer matching contribution account; qualified nonelective contribution account; Roth elective deferral account; rollover/transfer account. The accrued benefit in such accounts shall be nonforfeitable.

Rollover. A Participant who receives a Qualified Birth or Adoption Distribution from the Plan may, while eligible to make Rollover Contributions under the Plan, make one or more contributions in an aggregate amount not to exceed the amount of such Qualified Birth or Adoption Distribution to this Plan as though such contribution were a Rollover Contribution, subject to and in accordance with any timing restrictions or other requirements under applicable Treasury Department guidance.

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 a designated Roth account or a Roth IRA.