the ratio of # the "annual additions" allocated to the Participant for the Limitation Year as of such date under this Plan to # the total "annual additions" allocated to the Participant for the Limitation Year as of such date under this and all the other qualified defined contribution plans.

Excess contributions shall be treated as annual additions under the plan even if distributed.

“[Section 415] Limitation” means the limitation on Annual Additions described in [Section 6.3] of SIP.

In the event that a Member’s Contribution Limitation would be exceeded, his Annual Additions shall be reduced to an amount equal to his Contribution Limitation by reducing the components of his Annual Additions as necessary in accordance with the correction methods specified in Section 6.06(2) and (3) of Revenue Procedure 2008-50 or its successor.

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.

Any other amounts required to be included in Annual Additions by Treas. Reg. §1.415(c)-1(b).

Annual. After the end of each fiscal year of Regional, and in any event within 120 days thereafter, # balance sheets and # statements of income of Regional and its Subsidiaries, prepared on a consolidated basis including a Special Purpose Subsidiary; together with:

Excess Amount – The excess of the participant's annual additions for the limitation year over the maximum permissible amount.

If a participant elects to make employee nondeductible contributions or elective deferrals that together with any contribution the employer is obligated to make under the terms of this plan (including pursuant to any published discretionary contribution) would otherwise cause the annual additions for the limitation year to exceed the maximum permissible amount, the contribution election of the participant shall be limited before any employer contribution is reduced so that the annual additions for the limitation year will equal the maximum permissible amount.

Annual Additions – The sum of the following amounts credited to a participant's account for the limitation year: # employer contributions; # employee contributions (excluding catch-up contributions made in accordance with Code section 414(v)); # forfeitures; # amounts allocated to an individual medical account (as defined in Code section 415(l)(2)), that is part of a pension or annuity plan maintained by the employer are treated as annual additions to a defined contribution plan; and # allocations under a simplified employee pension. Also, amounts derived from contributions paid or accrued that are attributable to postretirement medical benefits allocated to the separate account of a key employee (as defined in Code section 419A(d)(3)) under a welfare benefit fund (as defined in Code section 419(e)) maintained by the employer are treated as annual additions to a defined contribution plan.