Determination Date, the present values of accrued benefits and the amounts of account balances of an Employee as of the Determination Date shall be increased by the distributions made with respect to the Employee under the Plan and any plan aggregated with the Plan under Code Section 416(g)(2) during the one-year period ending on the Determination Date. The preceding sentence also shall apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with the Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than separation from service, death, or disability, this provision shall be applied by substituting "five-year period" for "one-year period." The accrued benefits and accounts of any individual who has not performed services for the Company during the one-year period ending on the Determination Date shall not be taken into account.

Determination Date, the-6 The present values of accrued benefits and the amounts of account balances of an Employeeemployee as of the Determination Datedetermination date shall be increased by the distributions made with respect to the Employeeemployee under the Planplan and any plan aggregated with the Planplan under Code Section 416(g)(2) of the Code during the one-1-year period ending on the Determination Date.determination date. The preceding sentence shall also shall apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with the Planplan under Code Section[Section 416(g)(2)(A)(i).] of the Code. In the case of a distribution made for a reason other than separationseverance from service,employment, death, or disability, this provision shall be applied by substituting "five-“five (5) year period"period” for "one-“one (1) year period." The accrued benefits and accounts of any individual who has not performed services for the Company during the one-year period ending on the Determination Date shall not be taken into account.”

Determination Date,For the purpose of determining the present values of accrued benefits and the amounts of account balances of an Employee asvalue of the Determination Dateaccrued benefit of any Employee, the present value shall be increasedincreased, as required by IRS Regulation 1.416-1, by the aggregate distributions made with respect to thesuch Employee under the Plan and any plan aggregated with the Plan under Code Section 416(g)(2) during the one-year period ending on the Determination Date. The preceding sentence also shall apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with the Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than separation from service, death, or disability, this provision shall be applied by substituting "five-year period" for "one-year period." The accrued benefits and accounts of any individual who has not performed services for the Company during the one-one year period ending on the Determination Date for such plan (or, with respect to distributions made for a reason other than severance from employment, death or disability, during the five-year period ending on the Determination Date for such plan), and under any terminated plan that, if it had not been terminated, would have been included in the Required Aggregation Group. Notwithstanding the foregoing provisions of this Section, if any individual has not performed any service for any employer maintaining the plan at any time during the one year period ending on the Determination Date for such plan, any accrued benefit for such individual (and the account of such individual) shall not be taken into account.