Excess aggregate contributions that are determined under the actual contribution percentage test and that are attributed to employer matching contributions shall be distributed to the extent vested with a proportional amount of the nonvested employer matching contribution being forfeited as of the last day of the plan year in which the excess arose. Also, any forfeitures required for compliance with Code section 401(a)(4) and Regulation [[section 1.401(m)-2(b)(3)(v)(B)])]])] (because the contribution to which it relates is treated as an excess deferral, excess contribution, or excess aggregate contribution) shall occur as of such date. The forfeitures shall be treated in the manner described in [Section 4.2(c)(2)] for the following plan year.

Forfeitures of Excess Aggregate Contributions – Forfeitures of excess aggregate matching contributions may either be reallocated to the accounts of nonhighly compensated employees or applied to reduce employer contributions, as provided in [Section 3.6(e)].

Notwithstanding any other provision of this plan, excess aggregate contributions, plus any income and minus any loss allocable thereto, shall be forfeited, if forfeitable, or if not forfeitable, distributed no later than the last day of each plan year to participants to whose accounts such excess aggregate contributions were allocated for the preceding plan year. Excess aggregate contributions shall be allocated to the highly compensated employees with the largest contribution dollar amounts taken into account in calculating the ACP test for the plan year in which the excess arose, beginning with the highly compensated employee with the largest dollar amount of such contributions and continuing in descending order until all of the excess aggregate contributions have been allocated. If such excess aggregate contributions are distributed more than 2½ months after the last day of the plan year in which such excess amounts arose, a 10% excise tax will be imposed on the employer maintaining the plan with respect to those amounts. Notwithstanding the preceding, the excise tax will not be imposed if the distribution is made within 6 months after the last day of such plan year if the plan is an eligible automatic contribution arrangement within the meaning of Code section 414(w) that covers all eligible nonhighly compensated employees and highly compensated employees for the entire portion of the plan year for which they are eligible and provides the notice described in [Section 5.5(f)(4)] even after an affirmative deferral election has been made. Excess aggregate contributions shall be treated as annual additions under the plan even if distributed.

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)])]])].

Source of corrective distribution or Forfeiture. Any distribution or Forfeiture of less than the entire amount of Excess Aggregate Contributions (and "income") shall be treated as a pro rata distribution of Excess Aggregate Contributions and "income." Distribution of Excess Aggregate Contributions shall be designated by the Employer as a distribution of Excess Aggregate Contributions (and "income"). Forfeitures of Excess Aggregate Contributions shall be treated in accordance with [Section 4.3]. However, no such Forfeiture may be allocated to a Highly Compensated Participant whose contributions are reduced pursuant to this Section.

Any amount required to restore such forfeitures shall be deducted from forfeitures (including forfeitures of excess aggregate contributions) occurring in the plan year of restoration. If forfeitures are insufficient for the restoration, the employer may make a contribution to the plan for such plan year to satisfy the restoration. However, by the end of the plan year following the plan year of restoration, sufficient forfeitures or employer contributions shall be credited to the account to satisfy the restoration.

Excess Aggregate Contributions or ESOP Contributions (as applicable) will be distributed according to the following procedures:

Required Forfeitures – Any employer matching contribution attributable to an excess elective deferral determined pursuant to [Section 5.5(a)] or an excess contribution determined pursuant to [Section 5.5(b)(2)] shall be forfeited. Any nonvested excess aggregate contribution determined pursuant to [Section 5.5(c)(2)] shall also be forfeited.

Corrective distribution or Forfeiture. On or before the close of the following Plan Year, the Highly Compensated Participant having the largest allocation of "contribution percentage amounts" shall have a portion of such "contribution percentage amounts" (and "income" allocable to such amounts) distributed or, if non-Vested, Forfeited (including "income" allocable to such Forfeitures) until the total amount of Excess Aggregate Contributions has been distributed, or until the amount of the Participant's "contribution percentage amounts" equals the "contribution percentage amounts" of the Highly Compensated Participant having the next larges t amount of "contribution percentage amounts." This process shall continue until the total amount of Excess Aggregate Contributions has been distributed or forfeited. Any distribution and/or Forfeiture of "contribution percentage amounts" shall be made in t he following order:

Repeat the procedure outlined in step # above until total excess Aggregate Contributions or ESOP Contributions (as applicable) are distributed.