Subject to [Section 1.401(a)(35)-1(f)(2)(iv)(B)])] of the Treasury Regulations, if the Company or any member of the controlled group of corporations (as defined in [Section 1.401(a)(35)-1(f)(2)(iv)(A)])] of the Treasury Regulations) that includes the Company has issued a class of stock that is a publicly traded employer security, and the Plan holds employer securities that are not publicly traded employer securities, then the Plan shall be treated as holding publicly traded employer securities.

under SEC Rule 14c3-1 (17 CFR 240.15c3). In addition, if the Employer, or any member of a controlled group of corporations (as described in Regulation §1.401(a)(35)-1(f)(2)(iv)(A) which includes the Employer, has issued a class of stock which is a publicly traded employer security, and the Plan hold employer securities which are not pu blicly traded Employer securities, then the Plan shall be treated as holding publicly traded Employer securities.