Safe Harbor Rules – This [Section 5.2(b)] shall apply to a participant in this profit sharing plan, and to any distribution, made on or after the first day of the first plan year beginning after December 31, 1988, from or under a separate account attributable solely to accumulated deductible employee contributions, as defined in Code section 72(o)(5)(B), and maintained on behalf of a participant in a money purchase pension plan (including a target benefit plan). This plan satisfies and shall continue to satisfy the following conditions: # the participant cannot elect payments in the form of a life annuity; and # on the death of a participant, the participant's vested account balance will be paid to the participant's surviving spouse, but if there is no surviving spouse, or if the surviving spouse has consented in a manner conforming to a qualified election, then to the participant's designated beneficiary. The surviving spouse may elect to have distribution of the vested account balance commence within the 90-day period following the date of the participant's death. The account balance shall be adjusted for gains or losses occurring after the participant's death in accordance with the provisions of the plan governing the adjustment of account balances for other types of distributions.

Safe Harbor Contributions. Pursuant to Section 11.3, certain employer contributions under the Plan have and will be made under the ADP Safe Harbor and ACP Safe Harbor (as defined in Section 11.3), and Section 11.3 provides that the Plan is administered and interpreted in a manner consistent with the requirements of the ADP Safe Harbor and ACP Safe Harbor. Therefore, notwithstanding [Section 7.4(c)], contributions made to satisfy the ADP Safe Harbor and ACP Safe Harbor (and earnings thereon) shall not be distributed prior to the earlier of attainment of age 59 ½ or Termination of Employment.

This [Section 5.1(b)] applies if, in addition to this plan, the participant is covered under another qualified defined contribution plan maintained by the employer, a welfare benefit fund maintained by the employer, an individual medical account maintained by the employer, or a simplified employee pension maintained by the employer, that provides an annual addition as defined in [Section 5.1(c)(1)], during any limitation year. The annual additions that may be credited to a participant's account under this plan for any such limitation year will not exceed the maximum permissible amount reduced by the annual additions credited to a participant's account under the other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions for the same limitation year. If the annual additions with respect to the participant under other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions maintained by the employer are less than the maximum permissible amount and the employer contribution that would otherwise be contributed or allocated to the participant's account under this plan would cause the annual additions for the limitation year to exceed this limitation, the amount contributed or allocated will be reduced so that the annual additions under all such plans and funds for the limitation year will equal the maximum permissible amount. If the annual additions with respect to the participant under such other qualified defined contribution plans, welfare benefit funds, individual medical accounts, and simplified employee pensions in the aggregate are equal to or greater than the maximum permissible amount, no amount will be contributed or allocated to the participant's account under this plan for the limitation year.

If the plan so provides in Section 3.4(a) or [Section 3.6] that the safe harbor requirements will be met, the provisions of this [Section 5.5(f)] shall apply for the plan year as provided in such Sections and any provisions relating to the ADP test described in [Section 5.5(b)] or the ACP test described in [Section 5.5(c)] shall not apply. To the extent that any other provision of the plan is inconsistent with the provisions of this [Section 5.5(f)], the provisions of this [Section 5.5(f)] shall govern when Section 3.4(a) or [Section 3.6] so provide. In accordance with Regulation [sections 1.401(k)-1(e)(7) and 1.401(m)-1(c)(2)])])])], it is impermissible for the employer to use ADP and ACP testing for a plan year in which it is intended for the plan through its written terms to be a Code section 401(k) safe harbor plan and a Code section 401(m) safe harbor plan and the employer fails to satisfy the requirements of such safe harbors for the plan year.

Satisfying ADP safe harbor. The provisions of this Subsection apply for purposes of satisfying the "ADP test safe harbor." # The "ADP test safe harbor contribution" is the contribution, elected by the Employer in the 401(k) ADP Test Safe Harbor

Discretionary safe harbor nonelective contribution. If the Employer has elected in the Adoption Agreement to either not use the 401(k) safe harbor provisions of this Section or to utilize the "maybe" election with respect to the nonelective "ADP test safe harbor contribution," then the Employer may elect to utilize the "ADP test safe harbor" provisions for a Plan Year after the Plan Year has commenced in accordance with the provisions of this Subsection. In order to utilize this Sub section, the Employer must provide a

Safe harbor plan exception – The plan shall not treat a leased employee as an employee if the leasing organization covers the employee in a safe harbor plan and, prior to application of this safe harbor plan exception, 20% or less of the employer's nonhighly compensated employees are leased employees. A safe harbor plan is a money purchase pension plan providing immediate participation, full and immediate vesting, and a nonintegrated contribution formula equal to at least 10% of the employee's compensation without regard to employment by the leasing organization on a specified date. The safe harbor plan must determine the 10% contribution on the basis of compensation as defined in [Section 5.1(c)(2)].

Qualified Automatic Contribution Arrangement (QACA). If elected in the Adoption Agreement, the Employer maintains a Plan with Automatic Deferral provisions as a Qualified Automatic Contribution Arrangement (QACA) and the provisions of this Section will apply. Except as otherwise provided in this Section, the Plan's "ADP test safe harbor" and "ACP test safe harbor" provisions set forth in Section 12.8 apply. The Employer will contribute on behalf of the Participants specified in the Adopt ion Agreement, "ADP test safe harbor contributions," as elected in the Adoption Agreement.

The Plan satisfied the ADP Safe Harbor and/or ACP Safe Harbor requirements for the immediately preceding Plan Year; and

Acquisition/disposition or substantial business hardship. If the Company terminates the Plan resulting in a short Plan Year, and the termination is on account of an acquisition or disposition transaction described in Code Section 410(b)(6)(C), or if the termination is on account of the Company’s substantial business hardship within the meaning of Code Section 412(d), then the Plan remains an ADP Safe Harbor and/or ACP Safe Harbor Plan provided that the Company satisfies the ADP Safe Harbor and/or ACP Safe Harbor provisions through the effective date of the Plan termination.