Matching Restoration Credit. If a Participant is eligible to be allocated Employer Matching Contributions under the Savings Plan during a Plan Year in respect of which the Participant receives Excess Earnings, then the Participant’s Matching Restoration Account shall be credited with a Matching Restoration Credit for the Plan Year in an amount equal to five percent (5%) of the Participant’s Excess Earnings for the Plan Year.

Employer Retirement Restoration Credit. If a Participant is eligible to receive an Annual Employer Retirement Contribution under the Savings Plan for a Plan Year in respect of which the Participant receives Excess Earnings, then the Participant’s Employer Retirement Restoration Account shall be credited with an Employer Retirement Restoration Credit for such Plan Year in an amount equal to the product of the Retirement Contribution Percentage for such Plan Year multiplied by the Participant’s Excess Earnings for such Plan Year. Employer Retirement Restoration Credits shall be determined and credited as soon as administratively practicable following the end of the applicable Plan Year.