Unclaimed Accounts. Neither the Employer nor the Trustees shall be under any obligation to search for, or ascertain the whereabouts of, any Participant or Beneficiary. The Employer or the Trustees, by certified or registered mail addressed to his or her last known address of record with the Employer, shall notify any Participant or Beneficiary that he is entitled to a distribution under this Plan, and the notice shall quote the provisions of this Section. If the Participant or Beneficiary fails to claim his or her benefits or make his or her whereabouts known in writing to the Employer or the Trustees within seven (7) calendar years after the date of notification, the benefits of the Participant or Beneficiary under the Plan will be disposed of as follows:

18.3Unclaimed Benefits. Except as required by the Code or ERISA, neither the Trustee nor the Committee shall be obliged to search for, or ascertain the whereabouts of, any Participant or Beneficiary. The Committee, by certified or registered mail addressed to a Participant’s or Beneficiary’s last known address of record with the Committee or the Employer, shall notify any such Participant or Beneficiary that such person is entitled to a distribution under the Plan, and the notice shall quote the relevant provisions of this Section 18.3. If the Participant or Beneficiary fails to claim such benefits or make such person’s whereabouts known in writing to the Committee within a reasonable period of time after the date of notification, the Committee shall notify the Social Security Administration of the Participant’s (or Beneficiary’s) failure to claim the distribution to which such person is entitled. The Committee shall request the Social Security Administration to notify the Participant (or Beneficiary) in accordance with the procedures it has established for such purpose. If the Committee or the Trustee cannot make payment of any amount to a Participant or Beneficiary within three years after such amount becomes payable because the identity or whereabouts of such Participant or Beneficiary cannot be ascertained, the Committee, at the end of such three-year period, will direct that all unpaid amounts which would have been payable to such Participant or