Help for item C.14.

GENERAL:

If the Plan fails the Code section 401(a)(26) or 410(b) coverage testing for pension accruals, specify whether the Plan will automatically make additional Participants eligible to receive pension accruals. Select "Do not automatically fix", if the Plan will not automatically make additional Participants eligible to receive pension accruals.

If "Add just enough" is selected, the Plan will selectively make additional Participants eligible to receive pension accruals pursuant to Section 4.01(d) of the Basic Plan Document.

BASIC PLAN DOCUMENT:

Section 4.01(d) Coverage Failures

(d) Coverage Failures. If the Plan fails to meet the minimum coverage requirements of Code section 410(b)(1)(B) (the Plan does not benefit a percentage of Nonhighly Compensated Employees that is at least 70% of the percentage of Highly Compensated Employees who benefit under the Plan) or/and Code section 401(a)(26) (failure of the Plan on each day of the Plan Year to benefit at least the lesser of: (i) 50 employees of the employer, or (ii) the greater of: (I) 40 percent of all employees of the employer, or (II) 2 employees [or if there is only 1 employee, such employee]) for any Plan Year, then the list of Participants eligible to share in benefit accruals for such year shall be expanded pursuant to this Section 4.01(d) unless that Adoption Agreement provides otherwise. Any coverage failure caused by failure to meet the minimum coverage requirements of Code section 410(b)(1)(B) shall be corrected first.

(1) If this Section 4.01(d) applies, then the following additional Participants shall be eligible to share in such accruals:

(A) The list of Participants eligible to receive a benefit accrual for such Plan Year shall be expanded to include the minimum number of Participants who would not otherwise be eligible as are necessary to satisfy the minimum coverage requirements under Code section 410(b)(1)(B). The specific Participants who shall become eligible for such Plan Year pursuant to this Subsection (A) shall be those Participants who remain in the Company's employ on the last day of such Plan Year and who have completed the greatest amount of service (determined pursuant to Subsection (d)(3) below) during the Plan Year.

(B) If, after the application of Subsection (A) above, the minimum coverage requirements of Code section 410(b)(1)(B) are still not satisfied, then the list of Participants eligible to receive a benefit accrual for such Plan Year shall be further expanded to include the minimum number of Participants who do not remain in the Company's employ on the last day of the Plan Year as are necessary to satisfy such requirements. The specific Participants who shall become eligible to receive a benefit accrual for such Plan Year pursuant to this Subsection (B) shall be those Participants who had completed the greatest amount of service during the Plan Year (determined pursuant to Subsection (d)(3) below) before terminating their employment with the Employer.

(C) If, after the application of Subsections (A) and (B) above, the minimum coverage requirements of Code section 410(b)(1)(B) are still not satisfied, then the list of Participants eligible to receive a benefit accrual for such Plan Year shall be further expanded to include the minimum number of Employees who are not Eligible Employees who are not otherwise eligible to participate for the Plan Year as are necessary to satisfy such requirements. The specific Employees who shall become Participants eligible to receive a benefit accrual for such Plan Year pursuant to this Subsection (C) shall be those Employees who had completed the greatest amount of eligibility service (determined pursuant to Subsection (d)(3) below) determined for the period commencing on their Employment Commencement Date and ending as of the last day of the previous Plan Year.

(2) If this Section 4.01(d) applies, and the requirements of Code section 401(a)(26) are not met after application of Subsection (1) above, the process described in Subsection (1) shall be repeated substituting "401(a)(26)" for "410(b)(1)(B)".

(3) Determination of Greatest Amount of Service. For purposes of determining the greatest amount of service, Employees in each group specified in (1)(A)-(C) shall be ranked in order of the greatest number of hours of service for each determination period. The Employee with the greatest amount of service shall first be considered a Participant (in the event of Employees with the same number of Hours of Service, all shall be added). If after application of the foregoing, the Plan does still not meet the applicable requirements, the process shall be repeated at each next lower level of service until the applicable test is met.

The foregoing is only intended to be a brief overview of applicable plan provisions. You should carefully review the entire Adoption Agreement and the entire Basic Plan Document to ensure that your responses to the Adoption Agreement questions accurately reflect the intended design of the plan.

PSFix410bMethod