Employee contributions made by the Member under all qualified defined-contribution or defined-benefit plans maintained by PACCAR Inc or any Affiliate, and any other plan required to be aggregated with this Plan pursuant to Treas. Reg. § 1.415(f)-1, during such calendar year;

Annual Additions. “Annual Additions” means the sum credited to a Participant’s Accounts for any Limitation Year of # Employer contributions, # Employee contributions, # forfeitures, # amounts allocated, after March 31, 1984, to an individual medical account (as defined in Code Section 415(l)(2)) which is part of a pension or annuity plan maintained by the Employer, and # amounts derived from contributions paid or accrued after December 31, 1985, in taxable years ending after such date, which are attributable to post-retirement medical benefits allocated to the separate account of a key employee (as defined in Code Section 419A(d)(3)) under a welfare benefit plan (as defined in Code Section 419(e)) maintained by the Employer. The following are not Annual Additions: # the transfer of funds from one qualified plan to another; # provided no more than one-third of the Employer contributions for the year are allocated to Highly Compensated Participants, Forfeitures of Company Stock purchased with the proceeds of an Exempt Loan and Employer contributions applied to the payment of interest on an Exempt Loan, # rollover contributions (as defined in Code Sections 402(a)(5), 403(b)(8) and 408(d)(3)); # repayments of loans made to a Participant from the Plan; # repayments of distributions received by an Employee pursuant to Code Section 411(a)(7)(B) (cash-outs); # repayments of distributions received by an Employee pursuant to Code Section 411(a)(3)(D) (mandatory contributions); and # Employee contributions to a simplified employee pension excludable from gross income under Code Section 408(k)(6).

Limitation on Annual Additions. Notwithstanding anything herein to the contrary, allocation of Employer contributions for any Plan Year shall be subject to the following:

Adjustment for Excessive Annual Additions. If, as a result of a reasonable error in estimating a Participant’s Compensation, a reasonable error in determining the amount of elective deferrals (within the meaning of the Code Section 402(g)(3)) that may be made with respect to any Participant under the limits of this Section 11.4 or other facts and circumstances to which IRS Regulation 1.415-6(b)(6) shall be applicable, the Annual Additions under this Plan would cause the maximum Annual Additions to be exceeded for any Participants the Committee shall # distribute any elective deferrals or return any Employee contributions (whether voluntary or mandatory), and for the distribution of gains attributable to such elective deferrals and Employee contributions, to the extent that the distribution or return would reduce the “excess amount” (as defined below) in the Participant’s Accounts, # hold any excess amount remaining after the return of any elective deferrals or voluntary Employee contributions in a “[Section 415] suspense account” (as defined below), # use the [Section 415] suspense account in the next Limitation Year (and succeeding Limitation Years if necessary) to reduce Employer contributions for such Participant if such Participant is covered by the Plan as of the end of the Limitation Year, or if the Participant is not so covered, allocate and reallocate the [Section 415] suspense account in the next Limitation Year (and succeeding Limitation Years if necessary) to all Participants in the Plan before any Employer or Employee contributions which would constitute Annual Additions are made to the Plan for such Limitation Year, and # reduce Employer contributions to the Plan for such Limitation Year by the amount of the [Section 415] suspense account allocated and reallocated during such Limitation Year.

Additions to Exhibits. Exhibit B-33] and [Exhibit G] are hereby added to the Credit Agreement to read as set forth on Exhibit B-33] and [Exhibit G], respectively, hereto.

If, pursuant to Section 4.4(b)(2), a Participant's "annual additions" under this Plan and such other plans would result in an "excess amount" for a Limitation Year, the "excess amount" will be deemed to consist of the "annual additions" last allocated, except that "annual additions" attributable to a simplified employee pension will be deemed to have been allocated first, followed by "annual additions" to a welfare benefit fund or individual medical benefit account, and then by "annual additions" to a pl an subject to Code §412, regardless of the actual allocation date.

Notwithstanding the foregoing, Annual Additions shall not include any amounts required to be excluded from Annual Additions by Treas. Reg. § 1.415(c)-1(b).

Calculation of "annual additions."

Maximum Annual Additions: Notwithstanding anything contained herein to the contrary, the total Annual Additions made to the Account of a Participant for any Plan Year shall be subject to the following limitations:

For purposes of this [Section 11.4(d)], “excess amount” for any Participant for a Limitation Year shall mean the excess, if any, of # the Annual Additions which would be credited to his Account under the terms of the Plan without regard to the limitations of Code Section 415 over # the maximum Annual Additions determined pursuant to this Section 11.4.