Special Rules. The Company has established the Company Common Stock Fund to be, and currently intends the Company Common Stock Fund remain, an unleveraged employee stock ownership plan with respect to qualifying employer securities that are publically traded within the meaning of Treas. Reg. § 54.4975-7(b)(iv). The Trustee is prohibited from allowing the Company Common Stock Fund to become a leveraged ESOP for purposes of Code [section 4975(e)(7)] and from entering into an Exempt Loan transaction on the Plan's behalf. Without limiting the foregoing, an "Exempt Loan" means a loan or loans made to the Plan by a Disqualified Person or a loan or loans to the Plan which is guaranteed by a Disqualified Person. The term "Exempt Loan" includes a direct loan of cash, a purchase-money transaction, and an assumption of the obligation of the Plan. For purposes of this Section, a "guarantee" includes an unsecured guarantee and the use of assets of a Disqualified Person as collateral for a loan, even though the use of assets may not be a guarantee under applicable state law. A "Disqualified Person" means any person described in Code [section 4975(e)(2)].

Special Rules. For periods prior to January 1, 2018, Hours of Service may be determined using whatever records are reasonably accessible and by making whatever calculations are necessary to determine the approximate number of Hours of Service completed during such prior period. To the extent not inconsistent with other provisions hereof, Department of Labor regulations 29 C.F.R. §2530.200b‑2(b) and (c) are hereby incorporated by reference herein. To the extent required under [section 414] of the Code, services of leased owners, leased managers, shared employees, shared leased employees and other similar classifications (excluding Leased Employees) for the Employer or an Affiliate shall be taken into account as if such services were performed as a common law employee of the Employer for the purposes of determining Vesting Service and One‑Year Breaks in Service as applied to Vesting Service. For purposes of the Plan, application of the leased employee rules under [section 414(n)] of the Code shall be subject to the following: # “contingent services” shall mean services performed by a person for the Employer or an Affiliate during the period the person has not performed the services on a substantially full time basis for a period of at least twelve (12) consecutive months, # except as provided in (iii), contingent services shall not be taken into account for purposes of determining Vesting Service and One‑Year Breaks in Service as applied to Vesting Service, # contingent services performed by a person who has become a Leased Employee shall be taken into account for purposes of determining Vesting Service and One‑Year Breaks in Service as applied to Vesting Service, and # all service performed as a Leased Employee (i.e., all service following the date an individual has satisfied all three requirements for becoming a Leased Employee) shall be taken into account for purposes of determining Vesting Service and One‑Year Breaks in Service as applied to Vesting Service.

Special Rules. Unless the Participant has otherwise specified in the Participant’s Beneficiary designation, the following rules shall apply:

Notwithstanding any other provision of the Agreement or this [Exhibit C], the following special allocations shall be made:

Notwithstanding any other provision of the Agreement or this Exhibit C, the following special allocations shall be made:

Special Rules. Notwithstanding anything herein to the contrary, the Administrator may adopt special rules applicable to the employees of a particular Designated Company, whenever the Administrator determines that such rules are necessary or appropriate for the implementation of the Plan in a jurisdiction where such Designated Company has employees; provided that if such rules are inconsistent with the requirements of Section 423(b) of the Code, these employees will participate in the Non-423 Component. Any special rules established pursuant to this Section 14 shall, to the extent possible, result in the employees subject to such rules having substantially the same rights as other Participants in the Plan.

Special Rules. Notwithstanding anything herein to the contrary, the Administrator may adopt special rules applicable to the employees of a particular Designated Subsidiary, whenever the Administrator determines that such rules are necessary or appropriate for the implementation of the Plan in a jurisdiction where such Designated Subsidiary has employees; provided that such rules are consistent with the requirements of Section 423(b) of the Code. Any special rules established pursuant to this Section 13 shall, to the extent possible, result in the employees subject to such rules having substantially the same rights as other Participants in the Plan.

Special Rules. Notwithstanding anything herein to the contrary, the Administrator may adopt special rules applicable to the employees of a particular Designated Subsidiary, whenever the Administrator determines that such rules are necessary or appropriate for the implementation of the Plan in a jurisdiction where such Designated Subsidiary has employees; provided that such rules are consistent with the requirements of Section 423(b) of the Code. Any special rules established pursuant to this Section 13 shall, to the extent possible, result in the employees subject to such rules having substantially the same rights as other Participants in the Plan.

Special Rules. Notwithstanding anything herein to the contrary, the Administrator may adopt special rules applicable to the employees of a particular Designated Subsidiary, whenever the Administrator determines that such rules are necessary or appropriate for the implementation of the Plan in a jurisdiction where such Designated Subsidiary has employees; provided that if such rules are inconsistent with the requirements of Section 423(b) of the Code, these employees will participate in the Non-423 Component. Any special rules established pursuant to this Section 13 shall, to the extent possible, result in the employees subject to such rules having substantially the same rights as other Participants in the Plan.

Special Rules. Notwithstanding anything herein to the contrary, the Administrator may adopt special rules applicable to the employees of a particular Designated Subsidiary, whenever the Administrator determines that such rules are necessary or appropriate for the implementation of the Plan in a jurisdiction where such Designated Subsidiary has employees; provided that with respect to the 423 Component, such rules are consistent with the requirements of Section 423(b) of the Code and if such rules are inconsistent with the requirements of Section 423(b) of the Code, these employees will participate in the Non-423 Component. Any special rules established pursuant to this Section 13 shall, to the extent possible and with respect to the 423 Component, result in the employees subject to such rules having substantially the same rights as other Participants in the Plan.