Years of Service. For purposes of determining the Participant’s benefits under the Plan, the Participant’s Years of Service shall include all years (and fractions thereof) of employment with the Company and its subsidiaries, whether or not continuous, measured from January 1, 1991.

A Participant’s Years of Service shall include all service performed for the Employer and

Attained age and completed Years of Service from First Date of Service.

In any plan year in which this plan is top-heavy (as defined in [Section 5.4(d)(2)]), the top-heavy minimum benefit requirement with respect to a participant shall first be met by any allocation to the qualified nonelective contribution account for the plan year. Then, the contributions and forfeitures allocable to the profit sharing account shall be adjusted as necessary for compliance. The total of the contributions and forfeitures allocated to such account(s) of each participant shall not be less than an amount equal to 3% of his compensation or the largest percentage of elective deferral contribution, employer contribution, and forfeiture allocated on behalf of any key employee for that year, whichever is less.

The top-heavy minimum benefit requirements shall be met as provided under [Section 3.2(c)(2)] concerning profit sharing and qualified nonelective contribution allocations.

Computation of Vesting Years. For purposes of this Plan, a “Vesting Year” means generally a Plan Year in which an Eligible Employee has performed at least 1,000 Hours of Service, beginning with the first Plan Year in which the Eligible Employee has completed an Hour of Service with the Employer, and including Service with other Employers as provided in the definition of “Service.” Notwithstanding the above, an Eligible Employee who was employed with the Bank as of the Effective Date of this Plan, shall receive prior credit for vesting purposes for up to three (3) years of employment with the Bank, occurring within the three (3) years prior to the adoption of the Plan, in which such Eligible Employee completed 1,000 Hours of Service (such years shall also be referred to as “Vesting Years”). However, a Participant’s Vesting Years shall be computed subject to the following conditions and qualifications:

Post-2009 Plan Years. This [Section 4.2(c)] shall apply to Company Matching Contributions made to the Plan with respect to Plan Years after the 2009 Plan Year. For each pay period in each such Plan Year, there shall be allocated to the Company Matching Account of each eligible Participant or Former Participant as a Company Matching Contribution an amount of cash equal to the lesser of # 4% of the Participant’s Compensation paid during such pay period (taking into account only Compensation earned while the Participant was eligible to participate in the Plan), and # the Participant’s Employee Contributions for such pay period. Each such allocation shall be made on or as soon as practicable after the end of such pay period (but in no event later than 15 business days after the end of such pay period). In addition to the Company Matching Contributions set forth above, there shall be allocated to the Company Matching Account of each eligible Participant or Former Participant as a Company Matching Contribution an amount of cash equal to the difference between # the lesser of # 4% of the Participant’s Compensation during such Plan Year (taking into account only Compensation earned while the Participant was eligible to participate in the Plan), and # the Participant’s Employee Contributions during such Plan Year, minus # the aggregate Company Matching Contributions made with respect to the Participant for such Plan Year under the preceding provisions of this [Section 4.2(c)]. The allocation made pursuant to the preceding sentence with respect to a Plan Year shall be made as soon as reasonably practicable (and no more than 90 days) after the end of such Plan Year.

Note that years of service are measured from your corporate hire date or adjusted service date, whichever is earlier. Partial years are not considered.

In determining Years of Service for purposes of vesting under the Plan, Years of Service will be e xcluded as elected in the Adoption

“Full Retirement” means with respect to a Participant: # to cease to be employed by the Company or a Related Company due to voluntary separation after the Participant has attained at least one of the following: # at least 15 years of vesting service and a combination of age and years of vesting service that equals or exceeds 75 points, # 65 years of age and 5 years of vesting service, or # 55 years of age and 10 years of vesting service; # to cease to be employed by the Company or a Related Company due to an involuntary termination of the Participant’s employment by the Company or a Related Company without Cause after the Participant attained at least one of the following: # at least 15 years of vesting service and a combination of age and years of vesting service that equals or exceeds 73 points, # 65 years of age and 5 years of vesting service, or # 55 years of age and 10 years of vesting service; or # retirement of the Participant under any other circumstances determined in writing by the Executive Vice President and Chief Human Resources Officer of Verizon (or her or his designee), provided that, in any case, the retirement was not occasioned by a discharge for Cause. For purposes of this definition, “years of vesting service” is used as defined under the applicable Verizon tax-qualified 401(k) savings plan. For clarity, a “point” for these purposes means one year of age or one year of vesting service.