If special circumstances require an extension of time for processing, the decision shall be rendered as soon as possible, but not later than 120 days (or in the case of a disability claim, 90 days) after receipt of the request for review, provided that written or electronic notice and explanation of the delay, including the special circumstances causing the delay and the date by which the Plan expects to render its decision, are provided to the claimant prior to commencement of the extension. Such decision by the Appeals Committee shall not be subject to further review.

IfThe Committee’s decision on review will be made not later than sixty (60) days after his or her receipt of the request for review, unless special circumstances require an extension of time for processing, thein which case a decision shallwill be rendered as soon as possible, but not later than 120one-hundred-twenty (120) days (or in the case of a disability claim, 90 days) after receipt of the request for review, provided that written or electronicreview. This notice and explanation ofto the delay, includingclaimant will indicate the special circumstances causingrequiring the delayextension and the date by which the PlanCommittee expects to render its decision, area decision and will be provided to the claimant prior to commencementthe expiration of the extension. Such decision by the Appeals Committee shall not be subject to further review. initial period.

If special circumstances require an extension of time for processing,the claim is not a Disability Benefit Claim, the decision on review shall be rendered as soon as possible,issued promptly, but notno later than 120sixty (60) days (or in the case of a disability claim, 90 days) after receipt by the Committee of the Claimant’s request for review, provided thator one hundred twenty (120) days after such receipt if a hearing is to be held or if other special circumstances exist and if written or electronic notice and explanation of the delay, includingextension to one hundred twenty (120) days indicating the special circumstances causing the delayinvolved and the date by which the Plan expectsa decision is expected to render its decision, are providedbe made on review is furnished to the claimant prior to commencementClaimant or his duly authorized representative within sixty (60) days after the receipt of the extension. Such decision by the Appeals Committee shall not be subject to furtherClaimant’s request for a review.

If special circumstances require an extension of time for processing, theA decision shallwill be rendered as soon as possible, but not laterno more than 12060 days (or inafter the case of a disability claim, 90 days) after receipt of the request for review, providedexcept that such period may be extended for an additional 60 days if the Plan Committee determines that circumstances (such as for a meeting) require such extension. If an extension of time is required, written or electronic notice and explanation of the delay, including the special circumstances causing the delay and the date by which the Plan expects to render its decision, are providedextension will be furnished to the claimant prior to commencementbefore the end of the extension. Such decision by the Appeals Committee shall not be subject to further review. initial 60-day period.

If special circumstances require an extension of time for processing,the claim is a Disability Benefit Claim, the decision on review shall be rendered as soon as possible,issued promptly, but notno later than 120forty‑five (45) days (or in the case of a disability claim, 90 days) after receipt by the Committee of the Claimant’s request for review, provided thator ninety (90) days after such receipt if a hearing is to be held or if other special circumstances exist and if written or electronic notice and explanation of the delay, includingextension to ninety (90) days indicating the special circumstances causing the delayinvolved and the date by which the Plan expectsa decision is expected to render its decision, are providedbe made on review is furnished to the claimant prior to commencementClaimant or his duly authorized representative within forty‑five (45) days after the receipt of the extension. Such decision by the Appeals Committee shall not be subject to furtherClaimant’s request for a review.

IfThe Compensation Committee or its delegate shall furnish a final written decision on formal review not later than 60 days after receipt of the notification of appeal, unless special circumstances require an extension of the time for processing,processing the decisionappeal or the appeal relates to a Disability claim. In no event, however, shall be rendered as soon as possible, but notthe Compensation Committee or its delegate respond later than 120 days (or in the case ofafter a disability claim, 90 days) after receipt of the request for review, provided thatan appeal. The decision on the appeal shall be written or electronic notice and explanation ofin a manner calculated to be understood by the delay, includingclaimant, shall include specific reasons for the special circumstances causingdecision, shall contain specific references to the delay and the date bypertinent Plan provisions on which the Plan expectsdecision is based, and shall include any other topics required to render its decision, are provided to the claimant prior to commencement of the extension. Such decision by the Appeals Committee shall not be subject to further review.addressed for a Disability claim.

IfThe decision on the review of the denied claim shall be rendered by the Committee within sixty (60) days after the receipt of the request for review (if no hearing is held) or within sixty (60) days after the hearing if one is held. However, if special circumstances require an extension of the period of time for processing,considering an appeal, the 60-day period can be extended for an additional 60 days by giving the claimant written notice of the extension, the reason why the extension is necessary, and the date a decision is expected. The decision shall be rendered as soon as possible, but not later than 120 days (or inwritten and shall state the casespecific reasons for the decision including references to the specific provisions of a disability claim, 90 days) after receipt of the request for review, provided that written or electronic notice and explanation of the delay, including the special circumstances causing the delay and the date bythis Plan on which the Plan expects to render its decision, are provided to the claimant prior to commencement of the extension. Such decision by the Appeals Committee shall not be subject to further review. is based.

If special circumstances require an extension of time for processing,processing the decisionclaim (and in the case of a disability claim, such extension is necessary due to matters beyond the Plan’s control), written or electronic notice of the extension shall be rendered as soon as possible, butfurnished to the claimant prior to the end of the initial determination period set forth above. Such an extension may not later than 120exceed a period of 90 days (or in the case of a disability claim, 9030 days) after receiptbeyond the end of said initial determination period. If a disability claim cannot be processed within the requestfirst 30-day extension period due to matters beyond the Plan’s control, the Plan’s deadline for review,responding to the claim may be extended for up to an additional 30 days, provided that writtenthe claimant is so advised in writing or by electronic means within the first extension period. In each case, the extension notice and explanation of the delay, includingshall indicate the special circumstances causingrequiring the delayextension and the date by which the Plan expects to render its decision, are provideddecision. In the case of a disability claim, each extension notice also shall specifically explain the standards on which the entitlement to a benefit is based, the unresolved issues that prevent a decision on the claim and the additional information needed to resolve those issues, and the claimant priorshall be afforded at least 45 days within which to commencement ofprovide the extension. Such decision by the Appeals Committee shall not be subject to further review. specified information.

IfUnless special circumstances require an extension of time for processing, the decision shall be rendered as soon as possible, buttime, not later than 12060 days (or in the case of a disability claim, 9045 days) after receipt of the request for review, provided that written or electronic notice and explanation of the delay, including the special circumstances causing the delay and the date by which the Plan expects to render its decision, are provided to the claimant prior to commencement of the extension. Such decision by the Appeals Committee shall notrender and furnish to the claimant a written or electronic decision, which shall include # the specific reason or reasons for the denial; # specific references to the pertinent Plan provisions on which the denial is based; # a statement of the claimant’s right, upon request and free of charge, to receive reasonable access to and copies of documents, records and other information relevant to the claim; and # a statement of the claimant’s right to bring an action under [Section 502(a)] of ERISA. In the case of a disability claim denial, the notice shall be subjectprovided in a culturally and linguistically appropriate manner (to the extent required by the regulations under [Section 503] of ERISA) and in addition to further review. the above, shall include # a statement of the applicable contractual limitations period, including the calendar date that such period will expire with respect to the claim and # the information set forth in items [(A) through (C)] of the second paragraph of “Denial of Claim” above.

If special circumstances require an extension of time for processing, theA decision shallwill be rendered as soon as possible, but not laterno more than 12060 days (or inafter the case of a disability claim, 90 days) afterPlan Administrator’s receipt of the request for review, providedexcept that such period may be extended for an additional 60 days if the Plan Administrator determines that special circumstances (such as for a hearing) require such extension. If an extension of time is required, written or electronic notice and explanation of the delay, including the special circumstances causing the delay and the date by which the Plan expects to render its decision, are providedextension will be furnished to the claimant prior to commencementbefore the end of the extension. Such decision by the Appeals Committee shall not be subject to further review. initial 60-day period.