Excess Contributions allocated to Highly Compensated Employees for the Plan Year pursuant to Section 4.8, together with any income or loss allocable to such Excess Contributions for the Plan Year (but not for the period between the end of the Plan Year and the date of distribution of such Excess Contributions) shall be distributed to such Highly Compensated Employees not later than the March 15 next following the close of such Plan Year, if possible, and in any event no later than 12 months following the close of such Plan Year. Such income (and loss) allocable to Excess Contributions shall be determined in accordance with Treasury Regulation [section 1.401(k)-2(b)(2)(iv)])]. Any Salary Deferrals distributed pursuant to this Section 4.9 shall not be included in the Salary Deferrals that attract a Company Contribution under Section 5.2. Notwithstanding the foregoing, to the extent Excess Contributions allocated to a Highly Compensated Employee for the Plan Year pursuant to Section 4.8 could otherwise constitute Age 50 Catch-Up Deferrals pursuant to Section 4.15, such Excess Contributions shall be recharacterized as Age 50 Catch-Up Deferrals for the Plan Year rather than be distributed to the Highly Compensated Employee as described above.

Excess Aggregate Contributions allocated to Highly Compensated Employees for the Plan Year pursuant to Section 5.5, together with any income or loss allocable to such Excess Aggregate Contributions for the Plan Year (but not for the period between the end of the Plan Year and the date of distribution of such Excess Aggregate Contributions) shall be distributed to such Highly Compensated Employees not later than the March 15 next following the close of such Plan Year, if possible, and in any event no later than 12 months following the close of such Plan Year. Such income (and loss) allocable to Excess Aggregate Contributions shall be determined in accordance with Treasury Regulation [section 1.401(m)-2(b)(2)(iv)])].