Vested Participant – A former participant who had a nonforfeitable right to all or a portion of his account balance(s) derived from employer contributions or who (effective for plan years beginning on or after ​) had made an employee elective deferral contribution at the time of his termination from service shall retain credit for all vesting years of service prior to a break in service as that term is defined in [Section 4.1(b)].

Years of service disregarded under the break in service rules in [Section 4.1(d)] below. (Post-ERISA break in service rules)

Break in Service, eligibility will be determined under the 1-Year Break in Service rules set forth in [Section 3.5].

Years of service before the effective date of ERISA if such service would have been disregarded under the break in service rules of the prior plan in effect from time to time before such date. For this purpose, break in service rules are rules that result in the loss of prior vesting or benefit accruals, or that deny an employee eligibility to participate, by reason of separation or failure to complete a required period of service within a specified period of time. (Pre-ERISA break in service rules)

Section # – Re-Participation or Re-Employment (Break in Service Rules)11

Vesting for Pre-Break and Post-Break Accounts – In the case of a participant or employee who has five or more consecutive one-year breaks in service, all years of service after such breaks in service shall be disregarded for the purpose of vesting the employer-derived account balance(s) that accrued before such breaks in service. Whether or not such pre-break service counts in vesting the post-break employer-derived account balance(s) shall be determined according to the rules set forth in [[Section 4.1(d)(1) and (2)])]])] above. Separate accounts shall be maintained for each of the participant’s pre-break and post-break employer-derived account balance(s). All accounts shall share in the investment earnings and losses of the fund.

Hours of Service, then the 500 Hours of Service in this definition of 1-Year Break in Service shall be proportionately reduced. Further, solely for the purpose of determining whether an Employee has incurred a 1-Year Break in Service, Hours of Service shall be recognized

Vested portion of such Participant's Account attributable to pre-break service shall not be increased as a result of post-break service. In such case, separate accounts will be maintained as follows:

In determining years of continuous service, your Employer will count back from your Termination Date to your first break in service, if any, and round to the nearest year. For example, if you worked for your Employer for 20 years, 5 months, and 23 days without any break in service, then you would be credited with 20 years of service for Severance Pay purposes. But if you worked for 10 years, had a break in service, and then returned to work for 5 years, 6 months, and 10 days, the 10 years of service before the break in service would be disregarded. In this second example, you would be credited with 6 years of service.

Rules. The Committee may adopt rules, regulations and procedures as it deems necessary for the performance of its duties under the Plan, except to the extent that such rules, regulations and procedures conflict with the express provisions of the Plan or written policies or directives of the Compensation Committee.