Adoption Agreement

ADOPTION AGREEMENT #006
VOLUME SUBMITTER 401(K)/PROFIT SHARING PLAN

The undersigned adopting employer hereby adopts this Plan and its related Trust. The Plan and Trust are intended
to qualify as a tax-exempt profit-sharing plan and trust under Code sections 401(a) and 501(a), respectively, and the
cash-or-deferred arrangement forming part of the Plan is intended to qualify under Code section 401(k). The Plan
shall consist of this Adoption Agreement, its related Basic Plan Document and any related Appendix and Addendum
to the Adoption Agreement. Unless otherwise indicated, all Section references are to Sections in the Basic Plan
Document.
COMPANY INFORMATION
1.
2.
3.
6.
8.
9.
10a.
10b.
11.
12a.
12b.
13a.
13b.
Name of adopting employer (Plan Sponsor): Analytical Process Laboratories, Inc.

Address: 8222 West Calumet Road __________
City: Milwaukee 4. State: WI 5. Zip: 53223
Phone number: 414 355-3909 7. Fax number: __________ __________
Plan Sponsor EIN: 39-1268107
Plan Sponsor fiscal year end: 12/31
Plan Sponsor entity type:
i. [ X ] C Corporation
ii. [ ] S Corporation
iii. [ ] Non Profit Organization
iv. [ ] Partnership
v. [ ] Limited Liability Company
vi. [ ] Limited Liability Partnership
vii. [ ] Sole Proprietorship
viii. [ ] Union
ix. [ ] Government Agency
x. [ ] Other: __________ (must be a legal entity recognized under the Code)
If 10a.viii (Union) is selected, enter name of the representative of the parties who established or maintain
the Plan: __________
State of organization of Plan Sponsor: Wisconsin
The Plan Sponsor is a member of an affiliated service group:
[ ] Yes [ X ] No
If 12a is "Yes", list all members of the group (other than the Plan Sponsor): __________
The Plan Sponsor is a member of a controlled group:
[ ] Yes [ X ] No
If 13a is "Yes", list all members of the group (other than the Plan Sponsor): __________
PLAN INFORMATION
A.
GENERAL INFORMATION.
1.
2.
Plan Number:
Plan name:
3.
3a.
Effective Date:
Original effective date of Plan: January 1, 2014
NOTE: The date specified in A.3a for a new plan may not be earlier than the first day of the Plan Year
during which the Plan is adopted by the Plan Sponsor.
Is this a restatement of a previously-adopted plan:
[ ] Yes [ X ] No
If A.3b is "Yes", effective date of Plan restatement: __________.
NOTE: If A.3b is "No", the Effective Date of the terms of this document shall be the date specified in
A.3a, otherwise the date specified in A.3c; provided, however, that when a provision of the Plan states
another effective date, such stated specific effective date shall apply as to that provision. The date specified
3b.
3c.
001
a. Analytical Process Laboratories, Inc.
b. 401(k) Plan
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4a.
4b.
4c.
5.
6a.
6b.
in A.3c for an amended and restated plan (including the initial EGTRRA restatement) may not be earlier
than the first day of the Plan Year during which the amended and restated Plan is adopted by the Plan
Sponsor.
Plan Year means each 12-consecutive month period ending on December 31(e.g. December 31).
NOTE: If C.60a. is "Yes" (the Plan is intended to be a SIMPLE 401(k) Plan, the Plan Year must be the
calendar year.
The Plan has a short Plan Year:
[ ] Yes [ X ] No
If A.4b is "Yes", the short Plan Year begins __________ and ends __________.
Limitation Year means:
i. [ X ] Plan Year
ii. [ ] calendar year
iii. [ ] tax year of the Plan Sponsor
The Plan is frozen as to eligibility and benefits
[ ] Yes [ X ] No
If A.6a is "Yes", enter the date the Plan was frozen __________.
NOTE: If A.6a is "Yes", no Eligible Employee shall become a Participant, no Participant shall be eligible
to further participate in the Plan and no contributions shall accrue as of the date specified in A.6b.
Plan Features
10a.
10b.
10c.
10d.
11.
12.
13.
14a.
14b.
14c.
NOTE: If the Plan is a profit sharing plan only, check A.10 through A.12 "No" and A.13 "Yes".
Elective Deferrals. Elective Deferrals are permitted (Section 4.01) (If "No", questions regarding Elective
Deferrals, Voluntary Contributions, Matching Contributions and 401(k) safe harbor contributions are
disregarded and no Elective Deferrals, Voluntary Contributions, Matching Contributions or 401(k) safe
harbor contributions shall be permitted - A.10b, A.11 and A.12 shall be deemed to be "No".):
[ X ] Yes [ ] No
If A.10a is "Yes", the Final 401(k) Regulations issued on December 29, 2004 shall be effective for Plan
Years beginning on or after: January 1, 2006.
NOTE: The effective date may not be earlier than January 1, 2005.
If A.10a is "Yes", Roth Elective Deferrals are permitted:
[ X ] Yes [ ] No
If A.10a is "Yes" and A.10c is "Yes", enter the effective date for Roth Elective Deferrals: January 1, 2014.
NOTE: The effective date may not be earlier than January 1, 2006.
Voluntary Contributions. Voluntary (after-tax) Contributions are permitted (Section 4.01) (If "No",
questions regarding Voluntary Contributions are disregarded.):
i. [ ] Yes
ii. [ X ] No
iii. [ ] Formerly Allowed
Matching Contributions. Matching Contributions are permitted (Section 4.02) (If "No", questions
regarding Matching Contributions are disregarded.):
[ X ] Yes [ ] No
Profit Sharing Contributions. Profit Sharing Contributions are permitted. (Section 4.03) (If "No",
questions regarding Profit Sharing Contributions are disregarded.):
[ X ] Yes [ ] No
The effective date of all of the Plan features specified in A.10a, A.11, A.12 and A.13 is on or before the
Effective Date specified in A.3:
[ X ] Yes [ ] No
If A.14a is "No", specify the special effective date(s) which occur after the Effective Date specified in A.3:
__________.
NOTE: Unless a later date is specified in A.14b, Elective Deferrals shall be effective as of the date of the
execution of an amendment/restatement that first provides for Elective Deferrals.
If a previous plan amendment eliminated one or more of the features specified in A.10a, A.11, A.12 and
A.13, specify any provisions that apply to the eliminated Plan features: __________.
NOTE: For example, if the Plan previously allowed Elective Deferrals, A.14c could be used to specify that
Elective Deferrals may be withdrawn upon attainment of a specified age as provided in F.20 - F.23.
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Compensation
15a.
15b.
16a.
16b.
16c.
17a.
17b.
18a.
18b.
19.
Definition of Compensation:
i. [ X ] W-2. Wages within the meaning of Code section 3401(a) and all other payments of
compensation to an Employee by the Employer (in the course of the Employer's trade or business) for
which the Employer is required to furnish the Employee a written statement under Code sections
6041(d), 6051(a)(3), and 6052.
ii. [ ] Withholding. Wages within the meaning of Code section 3401(a) for the purposes of income tax
withholding at the source.
iii. [ ] 415 Safe Harbor. Only those items specified in Treas. Reg. section 1.415-2(d)(2)(i) and
excluding all of those items listed in Treas. Reg. section 1.415-2(d)(3).
For purposes of allocating Matching Contributions and Nonelective Contributions, Compensation is
determined over the period specified below ending with or within the Plan Year:
[ X ] Plan Year [ ] calendar year [ ] Plan Sponsor Fiscal Year [ ] Limitation Year
NOTE: Must be "Plan Year" if A.20a (exclude compensation before entry) is "Yes". If "Plan Year" is not
selected, for Employees whose date of hire is less than 12 months before the end of the 12-month period
designated, Compensation will be determined over the Plan Year.
NOTE: If the Plan is intended to be a safe harbor 401(k) plan (C.1a is not "No"), only Plan Year or
calendar year may be selected.
Include Post Severance Compensation in definition of Compensation:
[ ] Yes [ X ] No
NOTE: This election will also apply for purposes of Testing Compensation.
If A.16a is "Yes", Post Severance Compensation is included for the following purposes:
i. [ ] Elective Deferrals and Voluntary Contributions.
ii. [ ] Matching Contributions.
iii. [ ] Nonelective Contributions.
If A.16a is "Yes", effective date of inclusion of Post Severance Compensation shall be Limitation Years
beginning on or after: __________ (must be no earlier than 2005).
Determine Compensation using Post Year End Compensation:
[ ] Yes [ X ] No
NOTE: If "Yes" is selected, amounts earned during the current year and paid during the first few weeks of
the next year will be included in current year Compensation. This election will also apply for purposes of
Testing Compensation.
If A.17a is "Yes", effective date of inclusion of Post Year End Compensation shall be Limitation Years
beginning on or after: __________ (must be no earlier than 2005).
Include deferrals in definition of Compensation:
[ X ] Yes [ ] No
Unless "No" is checked, Compensation shall also include any amount which is contributed by the Company
pursuant to a salary reduction agreement and which is not includable in the gross income of the Employee
under Code sections 125, 402(e)(3), 402(h), 403(b), 132(f) or 457.
If A.18a is "Yes", deferrals are included for the following purposes:
i. [ X ] Matching Contributions.
ii. [ X ] Nonelective Contributions.
NOTE: Deferrals listed in A.18a are always included in the definition of Compensation for purposes of
Elective Deferrals and Voluntary Contributions.
Include deemed Code section 125 compensation in definition of Compensation:
[ ] Yes [ X ] No
Compensation Exclusions
20a.
Exclude pay earned before participation in Plan from definition of Compensation:

[ ] Yes [ X ] No
Unless "No" is checked, Compensation shall include only that compensation which is actually paid to the
Participant by the Company during that part of the Plan Year the Participant is eligible to participate in the
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20b.
21a.
21b.
22a.
22b.
Plan. Otherwise, Compensation shall include that compensation which is actually paid to the Participant by
the Company during the Plan Year.
The exclusion listed in A.20a applies for the following purposes:
i. [ ] Matching Contributions.
ii. [ ] Nonelective Contributions.
Exclude certain fringe benefits from definition of Compensation:
[ ] Yes [ X ] No
If "Yes" is checked, Compensation shall exclude all of the following items (even if includable in gross
income): reimbursements or other expense allowances, fringe benefits (cash and noncash), moving
expenses, deferred compensation, and welfare benefits.
The exclusion listed in A.21a applies for the following purposes:
iii. [ ] Nonelective Contributions.
Exclude other pay from definition of Compensation for the following Participants:
i. [ X ] None
ii. [ ] Highly Compensated Employees only
iii. [ ] All Participants
NOTE: If A.22a.iii (All Participants) is selected, the definition of Compensation will not be a safe harbor
definition within the meaning of Treas. Reg. 1.414(s)-1(c).
If A.22a.ii or iii is selected, describe other pay excluded from definition of Compensation and indicate for
what purposes (e.g., Elective Deferrals, Matching, etc.) the Compensation is excluded: __________.
NOTE: The pay specified above must be objectively determinable and may not be specified in a manner
that is subject to Company discretion.
NOTE: If the Plan is intended to be a safe harbor 401(k) plan (C.1a is not "No"), the Compensation used to
allocate the safe harbor contributions must be safe harbor compensation within the meaning of Treas. Reg.
1.401(k)-3(b)(2).
Testing Compensation
23.
24.
Definition of Testing Compensation:

i. [ X ] W-2. Wages within the meaning of Code section 3401(a) and all other payments of
compensation to an Employee by the Employer (in the course of the Employer's trade or business) for
which the Employer is required to furnish the Employee a written statement under Code sections
6041(d), 6051(a)(3), and 6052.
ii. [ ] Withholding. Wages within the meaning of Code section 3401(a) for the purposes of income tax
withholding at the source.
iii. [ ] 415 Safe Harbor. Only those items specified in Treas. Reg. section 1.415-2(d)(2)(i) and
excluding all of those items listed in Treas. Reg. section 1.415-2(d)(3).
NOTE: See A.16 and A.17 to determine if Testing Compensation will include Post Severance
Compensation and/or be determined using Post Year End Compensation.
Include deemed Code section 125 compensation in definition of Testing Compensation:
[ ] Yes [ X ] No
Highly Compensated Employee

25.
26.
Use top-paid group election in determining Highly Compensated Employees:

[ X ] Yes [ ] No
Use calendar year beginning with or within the preceding Plan Year in determining Highly Compensated
Employees:
[ X ] Yes [ ] No
Other Definitions
27.
Definition of Disability:
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i.
28.
[ ] The Participant is unable to engage in any substantial gainful activity by reason of any medically
determinable physical or mental impairment that can be expected to result in death or which has lasted
or can be expected to last for a continuous period of not less than 12 months. The permanence and
degree of such impairment shall be supported by medical evidence.
ii. [ ] The determination by the Social Security Administration that the Participant is eligible to receive
disability benefits under the Social Security Act.
iii. [ ] The Participant suffers from a physical or mental impairment that results in his inability to engage
in any occupation comparable to that in which the Participant was engaged at the time of his disability.
The permanence and degree of such impairment shall be supported by medical evidence.
iv. [ ] The Participant is eligible to receive benefits under a Company-sponsored disability plan.
v. [ X ] The Participant is mentally or physically disabled under a written non-discriminatory policy.
Name of state or commonwealth for choice of law (Section 14.05): Wisconsin
B.
ELIGIBILITY.
Exclusions
1a.
1b.
2a.
2b.
3a.
3b.
4a.
4b.
5.
The term "Eligible Employee" shall not include (Check items B.1a - B.4a as appropriate):
[ X ] Union. Any Employee who is included in a unit of Employees covered by a collective bargaining
agreement, if retirement benefits were the subject of good faith bargaining, and if the collective bargaining
agreement does not provide for participation in this Plan.
The exclusion listed in B.1a for union employees applies for the following purposes:
i. [ X ] Elective Deferrals and Voluntary Contributions.
ii. [ X ] Matching Contributions.
iii. [ X ] Profit Sharing Contributions.
[ ] Any Leased Employee (as defined in Article 2).
The exclusion listed in B.2a for Leased Employees applies for the following purposes:
iii. [ ] Profit Sharing Contributions.
[ X ] Non-Resident Alien. Any Employee who is a non-resident alien who received no earned income
(within the meaning of Code section 911(d)(2)) which constitutes income from services performed within
the United States (within the meaning of Code section 861(a)(3)).
The exclusion listed in B.3a for non-resident aliens applies for the following purposes:
i. [ X ] Elective Deferrals and Voluntary Contributions.
ii. [ X ] Matching Contributions.
iii. [ X ] Profit Sharing Contributions.
[ ] Other. Other Employees described in B.4b.
If B.4a is selected, describe other excluded Employees from definition of Eligible Employee and indicate
for what purposes (e.g., Elective Deferrals, Matching, etc.) the Employees are excluded: __________.
NOTE: See Section 3.06(a) for rules regarding excluded employees.
Opt-Out. An Employee may irrevocably elect not to participate in the Plan:
[ ] Yes [ X ] No
Other Employer Service

6a.
6b.
Count a maximum of five years service with employers other than the Employer for eligibility purposes:
[ ] Yes [ X ] No
If B.6a is "Yes", list other employers and indicate for what purposes (e.g., Elective Deferrals, Matching,
etc.) the service applies: __________
Break in Service
7a.
Rule of parity. If an Employee does not have any nonforfeitable right to the Account balance derived
from Employer contributions, exclude eligibility service before a period of five (5) consecutive One-Year
Breaks in Service/Periods of Severance.
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7b.
[ ] Yes [ X ] No
One-year holdout. (Applies for purposes of eligibility to receive Matching Contributions and Profit
Sharing Contributions only). If an Employee has a One-Year Break in Service/Period of Severance,
exclude eligibility service before such period until the Employee has completed a Year of Eligibility
Service after returning to employment with the Employer.
[ ] Yes [ X ] No
Special Participation Date

8a.
8b.
8c.
8d.
Allow immediate participation for all Eligible Employees employed on the date specified in B.8b:
[ ] Yes [ X ] No
If B.8a is "Yes", all Eligible Employees employed on __________ shall become eligible to participate in
the Plan as of __________.
If B.8a is "Yes", does the Plan provide any conditions or limitations on immediate participation:
[ ] Yes [ ] No
If B.8a is "Yes" and B.8c is "Yes", describe the conditions or limitations and indicate for what purposes
(e.g., Elective Deferrals, Matching, etc.) the conditions or limitations apply: __________.
Eligibility Service Computation Rules
9a.
9b.
9c.
NOTE: The responses to B.9 are used only to the extent that the Plan determines eligibility service by the
hour of service method.
Eligibility Computation Period switch to Plan Year:
[ X ] Yes [ ] No
Select hours equivalency for eligibility purposes:
i. [ X ] None
An Employee shall be credited with the following service with the Employer:
ii. [ ] 10 Hours of Service for each day or partial day
iii. [ ] 45 Hours of Service for each week or partial week
iv. [ ] 95 Hours of Service for each semi-monthly payroll period or partial semi-monthly payroll period
v. [ ] 190 Hours of Service for each month or partial month
If B.9b.i is not selected, the hours equivalency selected in B.9b shall apply to:
i. [ ] All Employees
ii. [ ] Only Employees not paid on a per-hour basis.
Elective Deferrals/Voluntary Contributions
10.
11a.
An Eligible Employee shall be eligible to make Elective Deferrals/Voluntary Contributions (if permitted
pursuant to A.10/A.11) at the time specified in B.13 upon meeting the requirements of B.10 through B.12
(Section 3.01):
Minimum age requirement for Elective Deferrals/Voluntary Contributions: 21 (21 maximum - leave blank
or enter "0" if none)
Minimum service requirement for Elective Deferrals/Voluntary Contributions:
i. [ ] None
ii. [ X ] Completion of One Year of Eligibility Service (See B.11c for hours of service required for a year
of service if the Plan does not use the Elapsed Time method in B.11b)
iii. [ ] Completion of __________ Hours of Service (not more than 1,000) in a _____ month period (Not
to exceed 12.)
iv. [ ] Completion of __________ Hours of Service (not to exceed 1,000) within a twelve month period.
v. [ ] Completion of __________ months of service (not to exceed 12 months--elapsed time only).
NOTE: If B.11a.iii - B.11a.iv is selected and the Plan uses the Hours of Service method, the service
requirement under B.11a shall be deemed met no later than the end of an Eligibility Computation Period
during which the Eligible Employee completes 1,000 Hours of Service; provided, that the individual is an
Eligible Employee on the applicable entry date. Service taken into account for purposes of B.11a shall be
determined under the terms and conditions as is specified for determining a Year of Eligibility Service.
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11b.
11c.
12a.
12b.
13a.
13b.
13c.
NOTE: If B.11a.iv is selected, the service requirement under B.11a shall be deemed met at the time the
specified number of Hours of Service are completed.
Eligibility service computation method for Elective Deferrals. (Unless B.11b.ii (Elapsed Time) is selected,
the Plan will use the Hours of Service method for determining eligibility service for Elective Deferrals):
i. [ X ] Hours of Service
ii. [ ] Elapsed Time
If B.11a.ii is selected and if B.11b is "Hours of Service", enter the number of Hours of Service necessary
for Year of Eligibility Service for purposes of Elective Deferrals: 1000 (Not more than 1,000. If left blank,
the Plan will use 1,000 Hours of Service.)
In addition to the foregoing, the Plan provides for additional requirements for eligibility to make Elective
Deferrals/Voluntary Contributions:
[ ] Yes [ X ] No
If B.12a is "Yes", describe any other eligibility requirements: __________.
NOTE: See Section 3.06 for rules regarding eligibility requirements.
Frequency of entry dates for Elective Deferrals/Voluntary Contributions:
i. [ ] An Eligible Employee shall become a Participant eligible to make Elective Deferrals/Voluntary
Contributions immediately upon meeting the requirements of B.10 through B.12.
ii. [ ] first day of each calendar month
iii. [ ] first day of each plan quarter
iv. [ X ] first day of the first month and seventh month of the Plan Year
v. [ ] first day of the Plan Year
vi. [ ] the dates specified in B.13c.
If B.13a.i and B.13a.vi (immediate entry/dates specified in B.13c) are not selected, an Eligible Employee
shall become a Participant eligible to make Elective Deferrals/Voluntary Contributions on the entry date
selected in B.13a that is:
i. [ X ] coincident with or next following
ii. [ ] next following
the date the requirements of B.10 through B.12 are met.
If B.13a.vi (dates specified in B.13c) is selected, describe the other entry dates: __________.
NOTE: See Section 3.06(b) for rules regarding entry dates.
Matching Contributions
20.
21a.
An Eligible Employee shall be eligible to receive an allocation of Matching Contributions (if permitted
pursuant to A.12) at the time specified in B.23 upon meeting the requirements of B.20 through B.22
(Section 3.02):
Minimum age requirement for Matching Contributions: 21 (21 maximum - leave blank or enter "0" if none)
Minimum service requirement for Matching Contributions (Cannot exceed 1 year, unless the Plan provides
a nonforfeitable right to 100% of the Participant's Matching Contribution Account balance after not more
than 2 years of service, in which case up to 2 years is permitted):
i. [ ] None
ii. [ X ] Completion of one (1) Year of Eligibility Service (Not to exceed 2. See B.21c for hours of
service required for a year of service if the Plan does not use the Elapsed Time method in B.21b)
to exceed 12.)
NOTE: If 1-1/2 Years of Eligibility Service is selected, an Eligible Employee shall be deemed to earn 1/2
Year of Eligibility Service on the date that is six months after the end of the Eligibility Computation Period
during which he earns his first Year of Eligibility Service; provided, that the individual is an Eligible
Employee on the applicable entry date. Other fractional years may not be used.
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21b.
21c.
22a.
22b.
23a.
23b.
23c.
Eligibility service computation method for Matching Contributions. (Unless B.21b.ii (Elapsed Time) is
selected, the Plan will use the Hours of Service method for determining eligibility service for Matching
Contributions):
for Year of Eligibility Service for purposes of Matching Contributions: 1000 (Not more than 1,000. If left
blank, the Plan will use 1,000 Hours of Service.)
In addition to the foregoing, the Plan provides for additional requirements for eligibility to receive
allocations of Matching Contributions:
[ ] Yes [ X ] No
If B.22a is "Yes", describe any other eligibility requirements: __________.
Frequency of entry dates for Matching Contributions:
i. [ ] An Eligible Employee shall become a Participant eligible to receive an allocation of Matching
shall become a Participant eligible to receive an allocation of Matching Contributions on the entry date
iii. [ ] coincident with or immediately preceding
iv. [ ] immediately preceding
v. [ ] nearest to
NOTE: If C.1a.ii is selected (safe harbor match), the conditions specified in B.20 - B.23 may not be less
favorable than those specified in B.10 - B.13 except to the extent that Section 5.03(g) applies.
Profit Sharing Contributions
30.
31a.
An Eligible Employee shall be eligible to receive an allocation of Profit Sharing Contributions (if permitted
pursuant to A.13) at the time specified in B.33 upon meeting the requirements of B.30 through B.32
(Section 3.03(a)):
Minimum age requirement for Profit Sharing Contributions: 21 (21 maximum - leave blank or enter "0" if
none)
Minimum service requirement for Profit Sharing Contributions (Cannot exceed 1 year, unless the Plan
provides a nonforfeitable right to 100% of the Participant's Profit Sharing Contribution Account balance
after not more than 2 years of service, in which case up to 2 years is permitted.):
i. [ ] None
ii. [ X ] Completion of one (1) Year of Eligibility Service (Not to exceed 2. See B.31c for hours of
service required for a year of service if the Plan does not use the Elapsed Time method in B.31b)
to exceed 12.)
NOTE: If 1-1/2 Years of Eligibility Service is selected, an Eligible Employee shall be deemed to earn 1/2
Year of Eligibility Service on the date that is six months after the end of the Eligibility Computation Period
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31b.
31c.
32a.
32b.
33a.
33b.
33c.
C.
during which he earns his first Year of Eligibility Service; provided, that the individual is an Eligible
Employee on the applicable entry date. Other fractional years may not be used.
Eligibility service computation method for Profit Sharing Contributions. (Unless B.31b.ii (Elapsed Time) is
selected, the Plan will use the Hours of Service method for determining eligibility service for Profit Sharing
Contributions):
for Year of Eligibility Service for purposes of Profit Sharing Contributions: 1000 (Not more than 1,000. If
left blank, the Plan will use 1,000 Hours of Service.)
In addition to the foregoing, the Plan provides for additional requirements for eligibility to receive
allocations of Profit Sharing Contributions:
[ ] Yes [ X ] No
If B.32a is "Yes", Describe any other eligibility requirements: __________.
Frequency of entry dates for Profit Sharing Contributions:
i. [ ] An Eligible Employee shall become a Participant eligible to receive an allocation of Profit Sharing
shall become a Participant eligible to receive an allocation of Profit Sharing Contributions on the entry date
iii. [ ] coincident with or immediately preceding
iv. [ ] immediately preceding
v. [ ] nearest to
CONTRIBUTIONS
ADP/ACP Safe Harbor

1a.
If A.10 is "Yes" (Elective Deferrals are permitted), is this a safe-harbor plan exempt from most testing:
i. [ ] No
ii. [ ] Yes - safe harbor match (See C.20 through C.24 and C.26a-d)
iii. [ X ] Yes - minimum 3% nonelective contribution pursuant to Section 4.04(a)(1)
iv. [ ] Yes - minimum 3% nonelective contribution pursuant to Section 4.04(a)(2) but only if the Plan
Sponsor amends the Plan and provides a supplemental notice.
v. [ ] Yes - to another plan
NOTE: If C.1a.ii (safe harbor match) is selected, the fixed contributions described in C.26a-d are 100%
vested and, if inservice withdrawals are permitted pursuant to Section F, may not be withdrawn before age
59-1/2.
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1b.
2.
3.
4a.
4b.
4c.
4d.
NOTE: If C.1a.iv (3% with amendment) is selected and the Plan is not amended for an applicable Plan
Year, the Plan will not be subject to any of the conditions and/or limitations that apply to safe harbor
401(k) plans.
If C.1a.i is not selected, indicate the safe harbors the Plan is intended to satisfy:
i. [ X ] ADP (Code section 401(k)(12)) and ACP (Code section 401(m)(11))
ii. [ ] ADP (Code section 401(k)(12)) only
NOTE: If C.1b.ii (ADP only) is selected, the Plan will not be subject to any of the conditions and/or
limitations that apply to the ACP safe harbor of Code section 401(m)(11).
If C.1a.i is not selected, enter effective date of safe harbor provisions: January 1, 2014 (The effective date
must comply with applicable IRS guidance.)
NOTE: A safe harbor Plan Year must be twelve months long or at least three months long if it is the first
Plan Year of a newly established plan. If a cash or deferred arrangement is added to an existing plan, the
cash or deferred arrangement (and safe harbor features) must be effective no later than three months prior
to the end of the Plan Year.
If C.1a.v (to another plan) is selected, name of other plan to which safe harbor contributions are made:
__________.
NOTE: The other plan must use the same Plan Year as the Plan.
If C.1a.iii or C.1a.iv (3% nonelective) is selected, safe harbor nonelective contributions will be made on
behalf of:
i. [ X ] All Participants
ii. [ ] Participants who are Nonhighly Compensated Employees
iii. [ ] Participants who are Non-Key Employees
iv. [ ] Participants who have met the greatest minimum age and service conditions permitted under Code
section 410(a)(1)(A) before the first day of the seventh month of the Plan Year.
v. [ ] Participants who have met the greatest minimum age and service conditions permitted under Code
section 410(a)(1)(A) with semi-annual entry dates (first day of the first month and seventh month of
the Plan Year).
vi. [ ] Participants with the following age, service and entry date requirements: __________.
NOTE: If C.4a.iv is selected, the plan will have an annual entry as of the first of the year and safe harbor
contributions will be made based on compensation for the entire Plan Year.
NOTE: If C.4a.iv - vi is selected, the Plan must be tested in accordance with Section 5.03(g).
NOTE: Age, service and entry date requirements specified in C.4a.vi may not be greater than that
required under Code section 410(a)(1)(A).
If C.1a.iii or C.1a.iv (3% nonelective) is selected and C.4a.i (all Participants) is selected, require service
for Highly Compensated Employees to receive safe harbor nonelective contribution:
[ ] Yes [ X ] No
If C.1a.iii or C.1a.iv (3% nonelective) is selected, C.4a.i (all Participants) is selected and C.4b is "Yes",
Hours of Service required in the applicable Plan Year for Highly Compensated Employees to receive safe
harbor nonelective contribution: __________ (Not more than 1,000. If left blank, the Plan will use 1,000
Hours of Service.)
If C.1a.iii or C.1a.iv (3% nonelective) is selected and C.4a.i (all Participants) is selected, require
employment on the last day of Plan Year for Highly Compensated Employees to receive safe harbor
nonelective contribution:
[ ] Yes [ X ] No
Elective Deferrals
5a.
5b.
5c.
NOTE: If A.10 is "Yes" (Elective Deferrals are permitted), an Eligible Employee who has met the
requirements of B.10 through B.13 shall be eligible to make Elective Deferrals to the Plan as follows
(Section 4.01):
Minimum Elective Deferral contribution: __________% of Compensation (leave blank or enter "0" if
none)
Maximum Elective Deferral contribution: ninety-five percent (95%) of Compensation. (Not more than
100%. If left blank, the maximum will be 100%)
Indicate whether the Plan provides for a reduced maximum Elective Deferral contribution for Highly
Compensated Employees:
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5d.
6a.
6b.
7a.
7b.
7c.
7d.
7e.
8a.
8b.
8c.
[ ] Yes [ X ] No
If C.5c is "Yes", enter the reduced maximum Elective Deferral contribution: __________ of Compensation.
(Not more than the entry in C.5b.)
When may Participants modify/start/stop elections regarding Elective Deferrals/Voluntary Contributions:
i. [ ] Each pay period
ii. [ ] Monthly
iii. [ ] Quarterly
iv. [ ] Semi Annual
v. [ ] Annual
vi. [ X ] Pursuant to Plan Administrator procedures (At least once each calendar year)
May Participants stop election to contribute at any time:
[ X ] Yes [ ] No
Should Plan provide for automatic enrollment: (Section 4.01(g))
i. [ X ] No
ii. [ ] Yes - Static percentage
iii. [ ] Yes - Increasing percentage
If C.7a.ii or C.7a.iii selected, enter the initial amount of the automatic enrollment (as a percentage of pay):
__________.
If C.7a.iii is selected, the amount specified in C.7b shall increase in the following manner: __________.
NOTE: For example, if the automatic enrollment amount is 3% for the first year and increases by 1% per
year for five years, insert "3%" in C.7b and "increase by 1% in the second through sixth year to a
maximum of 8%" in C.7c.
If C.7a is "Yes" and Roth contributions are allowed to the Plan (A.10c is "Yes"), select whether automatic
contributions will be pre- or post-tax
i. [ ] Pre-tax. All Elective Deferrals made under Section 4.01(g) shall be designated as Pre-tax Elective
Deferrals.
ii. [ ] Post-tax. All Elective Deferrals made under Section 4.01(g) shall be designated as Roth Elective
Deferrals.
If C.7a is "Yes", indicate who will be eligible to receive automatic contributions:
i. [ ] Eligible Employees who have not made an Elective Deferral election.
ii. [ ] All Eligible Employees to the extent that their Elective Deferral elections equal or are less than the
automatic enrollment amount.
iii. [ ] Other: __________
NOTE: If C.7e.iii is selected, the description must be objectively determinable and may not be specified
in a manner that is subject to Company discretion.
EGTRRA Catch-up Contributions. Allow Participants to make Catch-up Contributions (Section 5.01(d)):
[ X ] Yes [ ] No
If C.8a is "Yes", the election shall apply with respect to contributions on or after January 1, 2014. (Enter
January 1, 2002 or a later date).
If C.8a is "Yes", include a Participant's Catch-up Contributions in the definition of Matched Employee
Contributions:
i. [ X ] Yes - Catch-up Contributions specified in C.8a shall be included in the definition of Matched
Employee Contributions.
ii. [ ] No - Catch-up Contributions specified in C.8a shall be excluded from the definition of Matched
Employee Contributions.
NOTE: May not be "No" if C.1a.i is not selected (the Plan is a safe harbor plan).
Testing Elections
9a.
Average Deferral Percentage of Nonhighly Compensated Employees are determined using:

i. [ X ] Current year - no exceptions
ii. [ ] Current year - with exceptions for certain years (See C.9b)
iii. [ ] Prior year - no exceptions
iv. [ ] Prior year - with exceptions for certain years (See C.9b)
NOTE: If C.1a.i is not selected (the Plan is a 401(k) safe harbor plan), then the current year must be used
for those Plan Years during which the Plan is subject to the 401(k) safe harbor requirements.
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9b.
9c.
10a.
10b.
10c.
If C.9a.ii or C.9a.iv (with exceptions) is selected, enter years for which exceptions apply: __________.
NOTE: The years entered may not be earlier than the Effective Date.
If prior year testing is selected in C.9a for the first year the Plan is a 401(k) plan, designate Nonhighly
Compensated Employee percentage for first Plan Year:
i. [ ] 3%
ii. [ ] Current year percentages
Average Contribution Percentage of Nonhighly Compensated Employees are determined using:
i. [ X ] Current year - no exceptions
ii. [ ] Current year - with exceptions for certain years (See C.10b)
iii. [ ] Prior year - no exceptions
iv. [ ] Prior year - with exceptions for certain years (See C.10b)
NOTE: If C.1a.i is not selected (the Plan is a 401(k) safe harbor plan) and if C.1b.i is selected (Plan is
intended to satisfy the ACP safe harbor), then the current year must be used for those Plan Years during
which the Plan is subject to the 401(k) safe harbor requirements.
If C.10a.ii or C.10a.iv (with exceptions) is selected, enter years for which exceptions apply: __________.
NOTE: The years entered may not be earlier than the Effective Date.
If prior year testing is selected in C.10a for the first year the Plan is a 401(k) plan, designate Nonhighly
Compensated Employee percentage for first Plan Year:
i. [ ] 3%
ii. [ ] Current year percentages
NOTE: The Plan may use different testing methods under C.9 and C.10 provided the Plan doesn't permit
(1) recharacterization of excess contributions, (2) Elective Deferrals to be used in the ACP test under
Section 5.02(b) or (3) Qualified Matching Contributions to be used in the ADP test under Section 5.02(a).
Voluntary Contributions
11.
12.
13.
14.
NOTE: If A.11 is "Yes" (Voluntary Contributions are permitted), an Eligible Employee who has met the
requirements of B.10 through B.13 shall be eligible to make Voluntary Contributions to the Plan as follows
(Section 4.01):
Minimum Voluntary Contribution: __________ of Compensation (leave blank or enter "0" if none)
Maximum Voluntary Contribution: __________ of Compensation. (Not more than 100%. If left blank, the
maximum will be 100%)
Maximum of total combined Elective Deferral/Voluntary Contribution: __________ of Compensation.
(Not more than 100%. If left blank, the maximum will be 100%)
Include a Participant's Voluntary Contributions in the definition of Matched Employee Contributions:
i. [ ] Yes - Voluntary Contributions shall be included in the definition of Matched Employee
Contributions.
ii. [ ] No - Voluntary Contributions shall be excluded from the definition of Matched Employee
Contributions.
Matching - Service
20.
21a.
21b.
NOTE: If A.12 is "Yes" (Matching Contributions are permitted), an Eligible Employee who has met the
requirements of B.20 through B.23 and who has satisfied the following requirements shall be eligible to
receive an allocation of Matching Contributions during the applicable Plan Year.
A Participant will be eligible to receive an allocation of Matching Contributions if he or she is employed by
the Company on the last day of Plan Year or completes at least __________ (Not more than 1,000. If left
blank, the Plan will use 500) Hours of Service in the applicable Plan Year:
[ ] Yes - C.21 shall not apply
[ X ] No - Service and last day requirements shall be determined pursuant to C.21
If C.20 is "No", require service for a Participant to receive an allocation of Matching Contributions:
[ ] Yes [ X ] No
If C.20 is "No" and C.21a is "Yes", Hours of Service required in the applicable Plan Year for a Participant
to receive an allocation of Matching Contributions: __________ (Not more than 1,000. If left blank, the
Plan will use 1,000 Hours of Service.)
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21c.
22a.
22b.
23a.
23b.
23c.
23d.
24.
If C.20 is "No", require employment by the Company on the last day of Plan Year for a Participant to
receive an allocation of Matching Contributions:
[ ] Yes [ X ] No
If C.20 is "Yes" or C.21a is "Yes", select equivalency for purposes of C.20/C.21b:
i. [ ] None.
If C.20 is "Yes" or C.21a is "Yes", and if C.22a.i is not selected, the hours equivalency selected in C.22a
shall apply to:
Modify Hour of Service requirement and last day requirement in accordance with C.23b for a Participant
who Terminates employment with the Employer during the Plan Year due to:
i. [ ] death.
ii. [ ] Disability.
iii. [ ] attainment of Normal Retirement Age.
Any Hour of Service requirement and last day requirement shall be modified upon the occurrence of the
events described in C.23a as follows:
i. [ ] Waive both the Hour of Service requirement and last day requirement in C.20/C.21.
ii. [ ] Waive the Hour of Service requirement in C.20/C.21 only
iii. [ ] Waive last day requirement in C.20/C.21 only
Indicate whether any modifications shall be made to the requirements specified in C.20 - C.23b:
[ ] Yes [ X ] No
If C.23c is "Yes", indicate the modifications to be made to the requirements specified in C.20 - C.23b:
__________.
Method to fix Matching Contribution Code section 410(b) ratio percentage coverage failures (Section
4.02(d)):
i. [ ] Do not automatically fix
ii. [ X ] Add just enough Participants to meet the coverage requirements
iii. [ ] Add all non-excludable Participants
NOTE: If the Plan is intended to be a safe harbor 401(k) plan by use of a safe harbor matching formula
(C.1a.ii is selected) or the plan is intended to satisfy the ACP safe harbor of Code section 401(m)(11)
(C.1b.i is selected), no requirements may be specified in C.20 - C.23 to receive an allocation of Matching
Contributions.
Matching - Formula
25.
Matching Contribution formula. The Company's Matching Contribution shall be allocated to eligible
Participants who have met the requirements of B.20 through B.23 and C.20 through C.24 as follows
(Section 4.02):
i. [ X ] An amount and allocation formula as determined by the Board
ii. [ ] Single rate
iii. [ ] Two rates
iv. [ ] Years of service
v. [ ] Special schedule
NOTE: If C.1a.ii (safe harbor match) is selected, C.25.ii, C.25.iii or C.25.v must be selected.
NOTE: The discretionary formula in C.25.i and the special schedule C.25.v must meet the nondiscrimination requirements regarding benefits, right or features described in Treas. Reg. 1.401(a)(4)-4.
NOTE: Effective as of the effective date of the Final 401(k) Regulations, a Matching Contribution of a
Nonhighly Compensated Employee will not be taken into account in satisfying the requirements of Section
5.02 to the extent it is a disproportionate contribution within the meaning of Treas. Reg. section 1.401(m)2(a)(5).
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26.
26e.
26f.
26g.
26h.
26i.
26j.
If C.25 is "Single rate" or "Two rates", the Company will contribute as a Matching Contribution an amount
equal to a. __________% of the Participant's Matched Employee Contributions that are not in excess of b.
__________% of the Participant's Compensation;
PLUS (Only if C.25 is "Two rates")
c. __________% of the amount of the Participant's Matched Employee Contributions that exceed the
amount described in C.26b of the Participant's Compensation but that do not exceed d. __________% of
the Participant's Compensation.
NOTE: If C.1a.ii (safe harbor match) is selected then C.25 and C.26 must be completed so that C.26a is
100%, C.26b is 3%, C.26c is 50% and C.26d is 5% (or, if C.25.v is selected, the special schedule must
contain the same minimum formula). In addition, the Plan Sponsor may also elect a Matching Contribution
formula where: (i) the aggregate amount of Matching Contributions at each rate of Matched Employee
Contributions is at least equal to the aggregate amount of Matching Contributions which would have been
made if the Matching Contributions were made under the formula described in the preceding sentence, and
(ii) the rate of Matching Contributions cannot increase as a Participant's Matched Employee Contributions
increase.
NOTE: If C.1a.ii (safe harbor match) is selected or if the Plan is intended to satisfy the ACP safe harbor of
Code section 401(m)(11), no Highly Compensated Employee can receive a greater rate of Matching
Contributions than a Nonhighly Compensated Employee at the same rate of Matched Employee
Contributions.
NOTE: If the Plan is intended to satisfy the ACP safe harbor of Code section 401(m)(11) (C.1b.i is
selected): (i) the rate of Matching Contributions cannot increase as a Participant's Matched Employee
Contributions increase, (ii) Matching Contributions cannot be made on Matched Employee Contributions in
excess of six percent (6%) of Compensation, and (iii) the amount of Matching Contributions subject to the
Company's discretion shall not exceed four percent (4%) of Compensation.
If C.25 is "Single rate" or "Two rates", in addition to the Matching Contributions specified in C.26a-d, the
Plan shall make additional Matching Contributions:
[ ] Yes. In accordance with the following formula: __________.
[ ] No.
If C.25 is "Single rate" or "Two rates", permit the Board to provide for discretionary Matching
Contributions to be made in addition to the foregoing:
[ ] Yes [ ] No
If C.25 is "Years of service", each Participant shall receive an allocation of Matching Contributions based
upon the number of Years of service as specified below:
i.
__________ Years of service __________ % of Matched
Employee Contributions
ii.
iii.
iv.
NOTE: Additional levels of Matching Contributions may be added in an Addendum to the Adoption
Agreement. The addition of such Addendum shall not be considered a modification to the Volume
Submitter document.
If C.25 is "Years of service", indicate whether the formula in C.26g applies to all Matched Employee
Contributions:
i. [ ] Yes
ii. [ ] No - Only Matched Employee Contributions that are not in excess of __________% of the
Participant's Compensation shall be matched.
If C.25 is "Years of service", in determining years of service in C.26g, the following service shall be used:
i. [ ] Years of Eligibility Service
ii. [ ] Years of Vesting Service
If C.25 is "Years of service", please enter the number of Hours of Service necessary to earn a year of
service described in C.26i: __________.
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26k.
If C.25 is "Special schedule", Matching Contributions shall be made according to the schedule attached as
an Addendum to the Adoption Agreement. The addition of such Addendum shall not be deemed to be a
modification to the Volume Submitter document.
Matching - Maximum Allocation

27a.
27b.
Plan limits Matching Contributions to a maximum amount/percentage in each Plan Year:

i. [ ] Yes - maximum percentage of Compensation that applies to all Participants
ii. [ ] Yes - maximum percentage of Compensation that applies to Highly Compensated Employees only
iii. [ ] Yes - maximum dollar amount that applies to all Participants
iv. [ ] Yes - maximum dollar amount that applies to Highly Compensated Employees only
v. [ X ] No
NOTE: If C.1a.ii (Yes - safe harbor match) is selected, then C.27a will be deemed to be "No"
If C.27a.v (No) is not selected, enter the maximum percentage __________% or dollar amount
$__________.
Matching - Allocations
28a.
28b.
Matching Contributions are allocated to Participant Accounts at the following time(s):

i. [ X ] End of Plan Year
ii. [ ] Semi-annually
iii. [ ] Quarterly
iv. [ ] Each calendar month
v. [ ] Each pay period
vi. [ ] At such times as may be determined by the Company
NOTE: Any service requirements specified in C.20 through C.23 shall be applied pro rata to the period
selected in this C.28. Any last day rule specified in C.20 through C.23 shall be applied as of the end of
each period selected in this C.28.
If C.27a.iii or C.27a.iv (Yes - maximum dollar amount) is selected and C.28a.i (End of Plan Year) is not
selected, apply the dollar limit in C.27b:
i. [ ] On a Plan Year basis only
ii. [ ] Pro rata as of each period specified in C.28a.
Profit Sharing - Service
30.
31a.
31b.
31c.
32a.
NOTE: If A.13 is "Yes" (Profit Sharing Contributions are permitted), an Eligible Employee who has met
the requirements of B.30 through B.33 and who has satisfied the following requirements shall be eligible to
receive an allocation of Profit Sharing Contributions during the applicable Plan Year.
A Participant will be eligible to receive an allocation of Profit Sharing Contributions if he or she is
employed by the Company on the last day of Plan Year or completes at least __________ (Not more than
1,000. If left blank, the Plan will use 500) Hours of Service in the applicable Plan Year:
[ ] Yes - C.31 shall not apply
[ X ] No - Service and last day requirements shall be determined pursuant to C.31
If C.30 is "No", require service for a Participant to receive an allocation of Profit Sharing Contributions:
[ ] Yes [ X ] No
If C.30 is "No" and C.31a is "Yes", Hours of Service required in the applicable Plan Year for a Participant
to receive an allocation of Profit Sharing Contributions: __________ (Not more than 1,000. If left blank,
the Plan will use 1,000 Hours of Service.)
If C.30 is "No", require employment by the Company on the last day of Plan Year for a Participant to
receive an allocation of Profit Sharing Contributions:
[ ] Yes [ X ] No
If C.30 is "Yes" or C.31a is "Yes", select equivalency for purposes of C.30/C.31b:
i. [ ] None.
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32b.
33a.
33b.
33c.
33d.
34.
If C.30 is "Yes" or C.31a is "Yes", and if C.32a.i is not selected, the hours equivalency selected in C.32a
shall apply to:
Modify Hour of Service requirement and last day requirement in accordance with C.33b for a Participant
who Terminates employment with the Employer during the Plan Year due to:
i. [ ] death.
ii. [ ] Disability.
iii. [ ] attainment of Normal Retirement Age.
Any Hour of Service requirement and last day requirement shall be modified upon the occurrence of the
events described in C.33a as follows:
i. [ ] Waive both the Hour of Service requirement and last day requirement in C.30/C.31.
ii. [ ] Waive the Hour of Service requirement in C.30/C.31 only
iii. [ ] Waive last day requirement in C.30/C.31 only
Indicate whether any modifications shall be made to the requirements specified in C.30 - C.33b:
[ ] Yes [ X ] No
If C.33c is "Yes", indicate the modifications to be made to the requirements specified in C.30 - C.33b:
__________. (May not impose an Hour of Service requirement greater than 1,000.)
Method to fix Profit Sharing Contribution Code section 410(b) ratio percentage coverage failures (Section
4.03(d)):
i. [ ] Do not automatically fix
ii. [ X ] Add just enough Participants to meet the coverage requirements
iii. [ ] Add all non-excludable Participants
Profit Sharing - Formula

35a.
Profit Sharing allocation formula. The Company's Profit Sharing Contribution shall be allocated to eligible
Participants who have met the requirements of B.30 through B.33 and C.30 through C.34 as follows
(Section 4.03):
[ ] i. Pro rata. In the ratio that each Participant's Compensation bears to the Compensation of all eligible
Participants.
[ ] ii. Integrated. Pursuant to either Paragraph (1) or (2) below:
(1) For any Plan Year the Plan is not required to provide top heavy minimum allocations pursuant to
Article 11, Profit Sharing Contributions shall be allocated as follows:
(A)
Profit-Sharing Contributions first be allocated to each Participant's Profit Sharing
Contribution Account in the ratio that the sum of such Participant's total Compensation plus his Excess
Compensation bears to the sum of all eligible Participants' total Compensation plus Excess Compensation,
but not to exceed the percentage amount described in C.36c of such sum; and
(B)
The balance, if any, remaining after the allocation in subparagraph (A) shall then be
allocated to each Participant's Profit Sharing Contribution Account in the ratio that such Participant's total
Compensation bears to all eligible Participants' total Compensation.
(2) For any Plan Year the Plan is required to provide top heavy minimum allocations pursuant to
Article 11, Profit Sharing Contributions shall be allocated as follows:
(A)
Profit Sharing Contributions shall first be allocated to each Participant's Profit Sharing
Contribution Account in the ratio that each Participant's total Compensation bears to all eligible
Participants' total Compensation, but not in excess of 3% of each Participant's Compensation.
(B)
The balance, if any, remaining after the allocation in subparagraph (A) shall then be
allocated to each Participant's Profit Sharing Contribution Account in the ratio that each Participant's
Excess Compensation bears to the Excess Compensation of all Participants, but not in excess of 3% of each
Participant's Excess Compensation.
(C)
The balance, if any, remaining after the allocation in subparagraph (B) shall then be
allocated to each Participant's Profit Sharing Contribution Account in the ratio that the sum of each
Participant's total Compensation and Excess Compensation bears to the sum of all eligible Participants'
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total Compensation and Excess Compensation, but not in excess of the percentage amount described in
C.36c less 3%.
(D)
The balance, if any, remaining after the allocation in subparagraph (C) shall be allocated
to each Participant's Profit Sharing Contribution Account in the ratio that each Participant's total
Compensation bears to all Participants' total Compensation.
[ ] iii. Points. In the ratio that such Participant's points bears to the points of all eligible Participants.
Each Participant shall receive to the extent provided in C.38a: (a) the points described in C.38d for each
year of age he has attained (as of his birthday during such Plan Year), (b) the points described in C.38c for
each Plan Year, including the current Plan Year, during which he was eligible to participate in the Plan
after meeting the requirements of Article 3 (regardless of any service or last day requirement in Article 4)
applicable to Profit Sharing Contributions, and (c) the points described in C.38b for each $100 of
Compensation he has earned for such Plan Year. If after application of the foregoing, the average of the
allocation rates for eligible Highly Compensated Employees exceeds the average of the allocation rates for
eligible Nonhighly Compensated Employees, each eligible Nonhighly Compensated Employee who has
earned any points during the Plan Year shall be awarded the same minimum number of points (or fraction
of a point) so that the average of the allocation rates for eligible Highly Compensated Employees does not
exceed the average of the allocation rates for eligible Nonhighly Compensated Employees.
NOTE: While the "Points" formula is a safe harbor formula within the meaning of Treas. Reg. 1.401(a)(4)2(b)(3), the Plan must be tested each year to ensure that the average of the allocation rates for eligible
Highly Compensated Employees does not exceed the average of the allocation rates for eligible Nonhighly
Compensated Employees.
[ ] iv. Fixed Amount. In an amount equal to the total Profit Sharing Contribution divided by the number
of Participants eligible to share in such contribution.
[ ] v. Age Weighted. In the ratio that such Participant's points bears to the points of all eligible
Participants for such Plan Year. The points awarded to each Participant shall be equal to the product of the
Participant's Compensation multiplied by the factor in Appendix A determined using the Participant's age
as of the end of the Plan Year.
[ ] vi. New Comparability - Defined Groups. In an amount designated by the Company to be allocated
to each group described in C.37. The contribution for a group shall then be further allocated to the
members of such group who are eligible to receive allocations of Profit Sharing Contributions in the
method as specified in C.37 for such group. The amount allocated to one group need not bear any
relationship to amounts allocated to any other group. The Company shall notify the Plan Administrator in
writing of the amount of contributions allocated to each group.
[ X ] vii. New Comparability - One Group per Participant. In an amount designated by the Company
to be allocated to each group. For purposes of this C.35a.vii, there shall be one group created for each
Participant eligible to receive allocations of Profit Sharing Contributions. The contribution shall be
allocated to each group in a manner determined by the Company. The amount allocated to one group need
not bear any relationship to amounts allocated to any other group. The Company shall notify the Plan
Administrator in writing of the amount of contributions allocated to each group.
NOTE: In the case of self-employed individuals (i.e., sole proprietorships or partnerships), the
requirements of Treas. Reg. section 1.401(k)-1(a)(6) continue to apply, and the allocation method should
not be such that a cash or deferred election is created for a self-employed individual as a result of
application of the allocation method.
NOTE: If C.35a.vi or C.35a.vii is selected, see Section 4.03(b)(1) for 'failsafe' rules regarding the gateway
test.
[ ] viii. Davis Bacon. In an amount necessary to meet the Company's requirements under an applicable
prevailing wage statute. The formula for allocating Profit Sharing Contributions shall be specified in an
Addendum to the Adoption Agreement. The addition of such Addendum shall not be considered a
modification to the Volume Submitter document.
NOTE: This option C.35a.viii may be selected in addition to options under C.35a.
If C.35a.viii is selected, the prevailing wage allocations will offset any other Profit Sharing Contribution
allocations that would otherwise be made to a Participant.
[ ] Yes [ ] No
[ ] ix. Collective Bargaining Agreement. In an amount necessary to meet the Company's requirements
under an applicable collective bargaining agreement.
NOTE: This option C.35a.ix may be selected in addition to options under C.35a.
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35b.
35c.
35d.
If C.35a.ix is selected, the collective bargaining allocations will offset any other Profit Sharing
Contribution allocations that would otherwise be made to a Participant.
[ ] Yes [ ] No
NOTE: Options C.35a.v-ix are not safe harbor formulas within the meaning of Treas. Reg. 1.401(a)(4)2(b)(2).
Profit Sharing Contributions are allocated to Participant Accounts at the following time(s):
i. [ X ] End of Plan Year
ii. [ ] Semi-annually
iii. [ ] Quarterly
iv. [ ] Each calendar month
v. [ ] Each pay period
NOTE: Any service requirements specified in C.30 through C.33 shall be applied pro rata to the period
selected in this C.35b. Any last day rule specified in C.30 through C.33 shall be applied as of the end of
each period selected in this C.35b.
NOTE: Selection of C.35b.ii through C.35b.v may result in the Plan not meeting a Code section 401(a)(4)
safe harbor allocation formula within the meaning of Treas. Reg. 1.401(a)(4)-2(b)(2).
Profit Sharing Contributions shall be subject to a minimum amount:
[ ] Yes as follows: __________.
[ X ] No
Profit Sharing Contributions shall be subject to a maximum amount:
[ ] Yes as follows: __________.
[ X ] No
Profit Sharing - Integration

36a.
36b.
36c.
If C.35a.ii is selected (integrated contribution formula), integration level for determining Excess
Compensation:
i. [ ] Taxable wage base (as defined under Section 230 of the Social Security Act) in effect on the first
day of such Plan Year.
ii. [ ] 20% of the taxable wage base (as defined under Section 230 of the Social Security Act) in effect
on the first day of such Plan Year; minus $1.00
iii. [ ] 80% of the taxable wage base (as defined under Section 230 of the Social Security Act) in effect
on the first day of such Plan Year; plus $1.00
iv. [ ] Fixed percentage of taxable wage base (as defined under Section 230 of the Social Security Act) in
effect on the first day of such Plan Year
v. [ ] Fixed dollar amount
If C.35a.ii (integrated contribution formula) is selected, and C.36a.iv (fixed percentage) or C.36a.v (fixed
dollar amount) is selected, enter amount (Not to exceed 100% or the amount of the taxable wage base (as
defined under Section 230 of the Social Security Act) in effect on the first day of the Plan Year):
__________% of taxable wage base, or $__________.
If C.35a.ii (integrated contribution formula) is selected, enter amount of permitted disparity:
[ ] 5.7% [ ] 5.4% [ ] 4.3%
NOTE: If C.36a.i (taxable wage base) is not selected and notwithstanding the amount selected in C.36c,
the amount of permitted disparity will be determined in accordance with the following table:
Integration Level
Permitted
Disparity
5.7%
4.3%
More than $0 but not more than 20% of the TWB

More than 20% of the TWB but not greater than 80% of the
TWB
More than 80% of the TWB but less than 100% of the TWB
5.4%
100% of the TWB
5.7%
TWB = taxable wage base (as defined under Section 230 of the Social Security Act)
Profit Sharing - New Comparability

37.
If C.35a.vi is selected (New Comparability - Defined Groups), the groups and allocations shall be
determined as follows:
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[ ] Group One: __________. An amount equal to:

i. [ ] A percentage of Compensation. ii. [ ] A fixed dollar amount. iii. [ ] the greater i. or ii.
[ ] Group Two: __________. An amount equal to:
[ ] Group Three: __________. An amount equal to:
[ ] Group Four: __________. An amount equal to:
[ ] Group Five: __________. An amount equal to:
NOTE: Groups must be defined in a manner that is objectively determined with no Company discretion.
NOTE: See Section 3.06 for rules regarding eligibility requirements. Additional groups may be specified
in an Addendum to the Adoption Agreement. The addition of groups as an Addendum to the Adoption
Agreement shall not be considered to be a modification to the Volume Submitter document; provided that
the additional groups are described in substantially the same manner as specified in this C.37.
Profit Sharing - Points
38a.
38b.
38c.
38d.
If C.35a.iii is selected (points), points will be computed on basis of:

i. [ ] Age, Service and Compensation
ii. [ ] Age and Service
iii. [ ] Age and Compensation
iv. [ ] Service and Compensation
v. [ ] Age Only
vi. [ ] Service Only
If C.35a.iii is selected and C.38a provides points for Compensation, points awarded for $100 of
Compensation: __________
If C.35a.iii is selected and C.38a provides points for Years of Service, points awarded for each year of
participation: __________
If C.35a.iii is selected and C.38a provides points for age, points awarded for each year of age: __________
Profit Sharing - Disability

39a.
39b.
Allocate Profit Sharing Contributions to Disabled Participants (Section 4.03(e)):

[ ] Yes [ X ] No
If C.39a is "Yes", select the anniversary of Disability when allocations end (Allocations to a Disabled
Participant end as of the earliest of: (i) the last day of the Plan Year in which occurs the anniversary of the
start of the Participant's Disability specified in this C.39b, or (ii) such other time specified in Section
4.03(e).):
[ ] first [ ] second [ ] third [ ] fourth [ ] fifth [ ] sixth [ ] seventh [ ] eighth [ ] ninth [ ] tenth
Qualified Nonelective Contributions

40.
41a.
41b.
42.
43a.
Qualified Nonelective Contributions will be made on behalf of (Section 4.04(b)):

i. [ X ] All Participants eligible to make Elective Deferrals
ii. [ ] Participants eligible to make Elective Deferrals and who are Nonhighly Compensated Employees
Require service to receive Qualified Nonelective Contribution:
[ ] Yes [ X ] No
If C.41a is "Yes", Hours of Service required in the applicable Plan Year to receive Qualified Nonelective
Contribution: __________ (Not more than 1,000. If left blank, the Plan will use 1,000 Hours of Service.)
Require employment by the Company on the last day of Plan Year to receive Qualified Nonelective
Contribution:
[ ] Yes [ X ] No
Indicate whether any modifications shall be made to the requirements specified in C.40 - C.42:
[ ] Yes [ X ] No
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43b.
44.
C.43a is "Yes", indicate the modifications to be made to the requirements specified in C.40 - C.42:
__________. (May not impose an Hour of Service requirement greater than 1,000.)
The Company's Qualified Nonelective Contribution (in addition to any nonelective contribution made
pursuant to C.1) shall be allocated:
i. [ X ] Pro rata. In the ratio that such Participant's Compensation bears to the Compensation of all
eligible Participants.
ii. [ ] Fixed Amount. In an amount equal to the total additional Qualified Nonelective Contribution
divided by the number of Participants eligible to share in such contribution.
iii. [ ] Davis Bacon. In an amount necessary to meet the Company's requirements under an applicable
prevailing wage statute. The formula for allocating Qualified Nonelective Contributions shall be
specified in an Addendum to the Adoption Agreement. The addition of such Addendum shall not be
considered a modification to the Volume Submitter document.
NOTE: This option C.44.iii may be selected in addition to options under C.44.
If C.44.iii is selected, the prevailing wage allocations will offset any other Qualified Nonelective
Contribution allocations that would otherwise be made to a Participant.
[ ] Yes [ ] No
iv. [ ] Bottom Up. In an amount described in Section 4.04(b) for Bottom Up QNECs.
v. [ ] Other. Pursuant to the following formula: __________
NOTE: Effective as of the effective date of the Final 401(k) Regulations, a Qualified Nonelective
Contribution of a Nonhighly Compensated Employee will not be taken into account in satisfying the
requirements of Section 5.02 to the extent it is a disproportionate contribution within the meaning of Treas.
Reg. sections 1.401(k)-2(a)(6)(iv) and/or 1.401(m)-2(a)(6)(v).
Rollovers
50.
51a.
51b.
Rollover Contributions are permitted (Section 4.05):

i. [ ] No
ii. [ X ] Yes - All Eligible Employees may make a Rollover Contribution even if not yet a Participant in
the Plan
iii. [ ] Yes - Only active Participants may make a Rollover Contribution
If C.50 is not "No", Rollover Contributions are permitted from:
i. [ X ] All qualified plans and tax favored vehicles allowed under Code section 402 (Section 4.05(b))
ii. [ ] Only qualified plans under Code section 401(a) and conduit IRAs
If C.50 is not "No" and C.51a.i is selected, enter the effective date: January 1, 2002 (must be after
December 31, 2001)
SIMPLE 401(k)
60a.
60b.
The Plan is intended to be a SIMPLE 401(k) Plan (Section 4.10):

[ ] Yes [ X ] No
If C.60a is "Yes", amount of Compensation to be eligible for SIMPLE Plan (Cannot be greater than
$5,000): __________
Deemed IRAs
61a.
61b.
The Plan may accept voluntary contributions to deemed IRAs (Section 4.11):
[ ] Yes [ X ] No
If C.61a is "Yes", enter effective date: __________
NOTE: If C.61a is "Yes", see Section 4.11 for rules regarding deemed IRAs.
415 Corrections
70.
71.
Corrections to Code section 415 violations made first to another plan (Section 5.05):
[ ] Yes [ X ] No
NOTE: If C.70 is "No", corrections shall be made first in this Plan.
Order of correction for section 415 violations:
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73.
i. [ ] Forfeit Employer contributions first, then refund Elective Deferrals and Voluntary Contributions
ii. [ X ] Refund Elective Deferrals and Voluntary Contributions first, then forfeit Employer contributions
Method of correction of Employer contributions for section 415 violations:
i. [ X ] Reduce Company contributions in accordance with Section 5.05(e)(1)
ii. [ ] Reallocate to other Participants in accordance with Section 5.05(e)(2)
If C.70 is "Yes", name of plan in which 415 corrections will be first made: __________
D.
VESTING
72.
Vesting Service Computation Rules:

1.
2.
3a.
3b.
4a.
4b.
Vesting service computation method (Unless D.1.ii (Elapsed Time) is selected, the Plan will use the Hours
of Service method for determining vesting service. If D.1.ii (Elapsed Time) is selected, questions D.2
through D.4 are disregarded.):
Number of Hours of Service necessary for a Year of Vesting Service: 1000 (Not more than 1,000. If left
blank, the Plan will use 1,000 Hours of Service.)
Select equivalency for vesting purposes:
i. [ X ] None.
If D.3a.i is not selected, the hours equivalency selected in D.3a shall apply to:
Vesting Computation Period:
i. [ ] Calendar year
ii. [ X ] Plan Year
iii. [ ] The twelve-consecutive month period commencing on the date the Employee first performs an
Hour of Service; each subsequent twelve-consecutive month period shall commence on the anniversary
of such date.
iv. [ ] Other
If D.4a.iv (Other) is selected, describe the Vesting Computation Period: __________.
NOTE: Must be a twelve-consecutive month period.
Other Employer Service

5a.
5b.
Count a maximum of five years service with employers other than the Employer for vesting purposes
[ ] Yes [ X ] No
If D.5a is "Yes", list other employers: __________
Vesting Exceptions
6.
7.
Provide for full vesting for a Participant who Terminates employment with the Employer due to death
while an Employee (Section 6.02):
[ ] Yes [ X ] No
Provide for full vesting for a Participant who Terminates employment with the Employer due to Disability
while an Employee (Section 6.02):
[ ] Yes [ X ] No
Vesting Exclusions
8a.
Exclude Years of Vesting Service earned before age 18:

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8b.
8c.
8d.
[ X ] Yes [ ] No
Exclude Years of Vesting Service earned before the Employer maintained this Plan or a predecessor plan:
[ ] Yes [ X ] No
One-year holdout. If an Employee has a One-Year Break in Service/Period of Severance, exclude Years of
Vesting Service earned before such period until the Employee has completed a Year of Vesting Service
after returning to employment with the Employer.
[ ] Yes [ X ] No
Rule of parity. If an Employee does not have any nonforfeitable right to the Account balance derived from
Employer contributions, exclude Years of Vesting Service earned before a period of five (5) consecutive
One-Year Breaks in Service/Periods of Severance.
[ ] Yes [ X ] No
Special Vesting Provisions

9a.
9b.
Provide for special vesting provisions:

[ ] Yes [ X ] No
If D.9a is "Yes", describe special vesting provisions: __________.
NOTE: Any special provisions must satisfy Code sections 401(a)(4) and 411.
Matching
10.
11a.
11b.
11c.
11d.
11e.
11f.
11g.
12.
Matching Contribution Account. Vesting Schedule for Matching Contributions other than Matching
Contributions described in D.12:
[ ] 100% [ X ] 2-6 Year Graded [ ] 1-5 Year Graded [ ] 1-4 Year Graded [ ] 3 Year Cliff [ ] 2
Year Cliff [ ] Other
Other Match Schedule - less than 1 year: __________
Other Match Schedule - 1 year but less than 2 years: __________
Other Match Schedule - 2 years but less than 3 years: __________
Other Match Schedule - 6 or more years: 100%.
NOTE: If D.10 is "Other", then any vesting schedule described in D.11 must provide vesting at least as
rapidly as the "3 Year Cliff" vesting schedule or the "2-6 Year Graded" vesting schedule.
Safe Harbor Matching Contributions. If D.10 is not 100%, the following Matching Contributions are
100% vested if the Plan provides for safe harbor Matching Contributions (C.1a.ii "Yes - safe harbor match"
is selected):
i. [ ] All fixed Matching Contributions described in C.26a-e. Any discretionary Matching Contributions
shall be subject to the schedule described in D.10 and D.11.
ii. [ ] Only Safe Harbor Matching Contributions described in C.26a-d. Any fixed Matching
Contributions described in C.26e and discretionary Matching Contributions shall be subject to the
schedule described in D.10 and D.11.
Profit Sharing
20.
21a.
21b.
21c.
21d.
21e.
21f.
21g.
21h.
Profit Sharing Contribution Account Vesting Schedule:

[ ] 100% [ ] 3-7 Year Graded [ X ] 2-6 Year Graded [ ] 1-5 Year Graded [ ] 1-4 Year Graded [ ] 5
Year Cliff [ ] 3 Year Cliff [ ] 2 Year Cliff [ ] Other
Other Profit Sharing Schedule - less than 1 year: __________
Other Profit Sharing Schedule - 1 year but less than 2 years: __________
Other Profit Sharing Schedule - 2 years but less than 3 years: __________
Other Profit Sharing Schedule - 7 or more years: 100%.
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NOTE: If D.20 is "Other", then any vesting schedule described in D.21 must provide vesting at least as
Other
31a.
31b.
31c.
The Plan has a vesting schedule other than the schedules described above:
[ ] Yes [ X ] No
If D.31a is "Yes", describe the other vesting schedule: __________.
If D.31a is "Yes", describe the Participants to which the other vesting schedule applies: __________.
E.
DISTRIBUTIONS
Normal Retirement
1a.
1b.
1c.
1d.
1e.
Normal Retirement Age means:

i. [ X ] Attainment of the age specified in E.1b.
ii. [ ] Later of attainment of the age specified in E.1b and the anniversary of Plan participation specified
in E.1c.
Age component of Normal Retirement Age (not to exceed 65): 65
If E.1a.ii is selected, anniversary of participation for Normal Retirement Age:
[ ] fifth [ ] fourth [ ] third [ ] second [ ] first
Allow in-service distributions after attainment of Normal Retirement Age (Section 7.01(b)):
[ ] Yes [ X ] No
If E.1d is "Yes", describe the Accounts from which in-service distributions may be made: __________
NOTE: If E.1b is less than age 59-1/2, Elective Deferrals, Qualified Nonelective Contributions, Qualified
Matching Contributions and the portion of any Account that has been used to satisfy the safe harbor
requirements of Code sections 401(k)(12) and/or 401(m)(11) shall not be eligible for withdrawal until the
Participant attains age 59-1/2.
Early Retirement
2a.
2b.
2c.
2d.
2e.
2f.
Early Retirement Age means:

i. [ X ] None. The Plan does not have an early retirement feature.
ii. [ ] Attainment of the age specified in E.2b.
iii. [ ] Later of attainment of the age specified in E.2b and the service specified in E.2c.
If E.2a.i is not selected, age component of Early Retirement Age (not to exceed 65): __________
If E.2a.iii is selected, select the type and length of service used to measure Early Retirement Age:
i. [ ] Eligibility. ___ Years of Eligibility Service
ii. [ ] Vesting. ___ Years of Vesting Service
iii. [ ] Participation. ___ anniversary of participation (e.g. third, fourth, etc.)
If E.2a.i is not selected, allow in-service distributions after attainment of Early Retirement Age (Section
7.01(a)):
[ ] Yes [ ] No
If E.2a.i is not selected and E.2d is "Yes", describe the Accounts from which in-service distributions may
be made: __________
NOTE: If E.2b is less than age 59-1/2, Elective Deferrals, Qualified Nonelective Contributions, Qualified
Participant attains age 59-1/2.
If E.2a.i is not selected, provide for 100% vesting upon the attainment of Early Retirement Age while an
Employee (Section 6.02):
[ ] Yes [ ] No
Time and Form of Payment after Termination for Reasons other than Death
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3a.
3b.
4a.
4b.
5a.
5b.
5c.
6a.
6b.
Distributions after Termination of Employment for reasons other than death shall commence (Section
7.02):
i. [ X ] Immediate. As soon as administratively feasible with a final payment made consisting of any
allocations occurring after such Termination of Employment.
ii. [ ] End of Plan Year. As soon as administratively feasible after all contributions have been allocated
relating to the Plan Year in which the Participant's Account balance becomes distributable.
iii. [ ] Normal Retirement Age. When the Participant attains Normal Retirement Age.
iv. [ ] Other.
If E.3a.iv (Other) is selected, enter time when distributions after Termination of Employment commence:
__________.
NOTE: Any entry must comply with Code section 401(a)(9), Section 7.02(e) and other requirements of
Article 7.
Medium of distribution from the Plan:
i. [ X ] Cash only
ii. [ ] Cash or in-kind
iii. [ ] Cash or in-kind rollover to an Individual Retirement Account sponsored by the vendor described in
E.4b.
If E.4a.iii (specified vendor) is selected, enter name of specified vendor: __________
Unless otherwise elected by the Participant, distributions shall be made in the form of:
i. [ X ] Lump sum only
ii. [ ] Qualified Joint and __________% Survivor Annuity (Not less than 50% and not more than 100%).
In addition to the form described in E.5a, distributions from the Plan after Termination for reasons other
than death may be made in the following forms:
i. [ X ] Lump sum only
ii. [ ] Lump sum payment or substantially equal annual, or more frequent installments over a period not
to exceed the joint life expectancy of the Participant and his Beneficiary
iii. [ ] Under a continuous right of withdrawal pursuant to which a Participant may withdraw such
amounts at such times as he shall elect.
iv. [ ] Other
If E.5b.iv is selected, describe payment forms that apply uniformly to Participants: __________
NOTE: Any entry must comply with Code section 401(a)(9), Section 7.02(e) and other requirements of
Article 7.
Permit distributions in the form of an annuity:
[ ] Yes [ X ] No
If E.6a is "Yes", a Participant may elect to have the Plan Administrator apply his entire vested Account
toward the purchase of an annuity contract, which shall be distributed to the Participant. The terms of such
annuity contract shall comply with the provisions of this Plan and any annuity contract shall be
nontransferable.
To the extent that a Participant's Account is subject to the survivor annuity rules of Section 7.10, the spouse
of a married Participant shall be the beneficiary of __________% (No less than 50%) of such Participant's
Account unless the spouse waives his or her rights to such benefit pursuant to Section 7.10 (Section 7.04).
Payment on Participant Death

7.
Distributions on account of the death of the Participant shall be made in accordance with one of the
following:
i. [ ] Pay entire Account balance by end of fifth year for all Beneficiaries in accordance with Sections
7.02(b)(1)(A) and 7.02(b)(2)(A) only.
ii. [ ] Pay entire Account balance no later than the 60th day following the end of Plan Year in which the
Participant dies.
iii. [ X ] Allow extended payments for all beneficiaries in accordance with Sections 7.02(b)(1)(A), (B)
and (C) and 7.02(b)(2)(A) and (B).
iv. [ ] Pay entire Account balance by end of fifth year for Beneficiaries in accordance with Sections
7.02(b)(1)(A) and 7.02(b)(2)(A) and allow extended payments in accordance with Sections
7.02(b)(1)(B) and (C) and 7.02(b)(2)(B) only if the Participant's spouse is the Participant's sole primary
Beneficiary.
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Cash Out
8a.
8b.
9.
10a.
10b.
11a.
11b.
11c.
Involuntary cash-out amount for purposes of Section 7.03: $1000 ($5,000 maximum)($5,000 unless
otherwise specified. If zero, the Plan will not automatically cash out participants).
Involuntary cash-out amount for purposes of Section 7.10 (J&S consent requirements): $__________
($5,000 maximum.)
Involuntary cash-out of a terminated Participant's Account balance when it exceeds the cash-out amount
specified in E.8a is deferred under Section 7.03(b) until:
i. [ ] Later of age 62 or Normal Retirement Age - payment made in a lump sum only.
ii. [ X ] Required Beginning Date - Participant may elect payment in a lump sum or installments.
iii. [ ] Required Beginning Date - payment made in a lump sum only.
Exclude amounts attributable to Rollover Contributions in determining the value of the Participant's
nonforfeitable account balance for purposes of the Plan's involuntary cash-out rules (Sections 7.03 and
7.10):
[ ] Yes [ X ] No
If E.10a is "Yes", the election shall apply with respect to distributions made on or after __________ (Enter
a date no earlier than January 1, 2002.).
It is necessary to provide an effective date for the cash out amount specified in E.8:
[ ] Yes [ X ] No
If E.11a is "Yes", enter the effective date of the change in the amount specified in E.8a: __________
If E.11a is "Yes", enter the effective date of the change in the amount specified in E.8b: __________
NOTE: May not be earlier than the Effective Date.
Transfer from Pension Plan

20.
The Plan has received a transfer of assets from a plan subject to the survivor annuity rules of Code sections
411(a)(11) and 417 (e.g., a money purchase or defined benefit plan):
[ ] Yes [ X ] No
Required Beginning Date

30.
Required Beginning Date for a Participant other than a More Than 5% Owner:
i. [ X ] Retirement. April 1 of the calendar year following the later of the calendar year in which the
Participant: (x) attains age 70-1/2, or (y) retires
ii. [ ] Age 70-1/2. April 1 of the calendar year following the calendar year in which the Participant
attains age 70-1/2
iii. [ ] Election. The option provided in E.30.i; provided that a Participant may elect to commence
distributions pursuant to either E.30.i or E.30.ii.
Required Minimum Distribution Regulation Effective Dates

31.
32.
F.
The Plan adopted the 2001 Proposed Regulations regarding Required Minimum Distribution (Section
7.05(g)(3)):
[ X ] No
[ ] Yes - effective 2001
[ ] Yes - effective 2002
Effective date of adoption of the 2002 Final and Temporary Regulations regarding Required Minimum
Distribution (Section 7.05(g)(4)):
i. [ X ] 2002. During the 2002 calendar year
ii. [ ] 2003. Beginning with the 2003 calendar year
IN SERVICE WITHDRAWALS & LOANS
General
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1.
In-service withdrawals otherwise permitted under F are allowed from Accounts that are only partially
vested:
i. [ X ] No - an Account must be fully vested for a Participant to receive an in-service withdrawal
ii. [ ] Yes
NOTE: The response to this F.1 will be ignored if the Plan does not allow in-service withdrawals.
Hardship
10.
11.
12.
13.
Hardship withdrawals are allowed from the portion of a Participant's Account(s) described in F.1 as follows
(Section 8.01) (If "None", questions regarding Hardship withdrawals are disregarded. Skip to F.20):
i. [ X ] All Accounts. A Participant may receive a distribution on account of Hardship, except from: (x)
his Qualified Nonelective Contribution Account, (y) his Matching Contribution Account to the extent
such Account has been used to satisfy the safe harbor requirements of Code sections 401(k)(12) and/or
401(m)(11) or to the extent such Account is treated as a Qualified Matching Contribution, and (z)
earnings on his Elective Deferral Account credited after the later of December 31, 1988, and the end of
the last Plan Year ending before July 1, 1989.
ii. [ ] Selected Accounts
iii. [ ] None
The criteria used in determining whether a Participant is entitled to receive a Hardship withdrawal:
i. [ X ] Safe Harbor criteria set forth in Section 8.01(b)
ii. [ ] Non Safe Harbor criteria set forth in Section 8.01(c)
If F.10.ii (Selected Accounts) is selected, Hardship withdrawals may be made from the following
Accounts:
a. [ ] Elective Deferral Account (excluding earnings on his Elective Deferral Account credited after the
later of December 31, 1988, and the end of the last Plan Year ending before July 1, 1989).
b. [ ] Matching Contribution Account (except that portion that has been used to satisfy the safe harbor
requirements of Code sections 401(k)(12) and/or 401(m)(11) or to the extent such Account is treated as
a Qualified Matching Contribution).
c. [ ] Profit Sharing Contribution Account.
d. [ ] Voluntary Contribution Account.
e. [ ] Rollover Contribution Account.
f. [ ] Transfer Account.
If A.10c is "Yes", (Roth Elective Deferrals are permitted) and if a Participant may receive a Hardship
withdrawal from his Elective Deferral Account, permit Hardship withdrawals from the Participant's Roth
Elective Deferral Account subject to the same terms and conditions as apply to the Participant's Elective
Deferral Account:
i. [ X ] Yes
ii. [ ] Yes - But only if the withdrawal from the Roth Elective Deferral Account qualifies as a "qualified
distribution" within the meaning of Code section 402A(d)(2).
iii. [ ] No
Specified Age
20.
21.
22.
In-service withdrawals are allowed on attainment of the age specified in F.21 from the portion of a
Participant's Accounts described in F.1. (Section 8.02) (If "None", questions regarding specified age
withdrawals are disregarded. Skip to F.30):
i. [ X ] All Accounts.
ii. [ ] Selected Accounts.
iii. [ ] None.
In-service withdrawal permitted after age 59-1/2.
If F.20.ii (Selected Accounts) is selected, specified age withdrawals may be made from the following
Accounts:
a. [ ] Elective Deferral Account.
b. [ ] Matching Account.
c. [ ] Profit Sharing Contribution Account.
d. [ ] Qualified Nonelective Contribution Account.
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23.
e. [ ] Voluntary Contribution Account.

f. [ ] Rollover Contribution Account.
g. [ ] Transfer Account.
NOTE: If F.21 is less than age 59-1/2, Elective Deferrals, Qualified Nonelective Contributions, Qualified
Participant attains age 59-1/2; but only to the extent withdrawals are permitted from such Accounts
pursuant to F.20 - F.22.
If A.10c is "Yes", (Roth Elective Deferrals are permitted) and if a Participant may receive a withdrawal
upon the attainment of a specified age from his Elective Deferral Account, permit such withdrawals from
the Participant's Roth Elective Deferral Account subject to the same terms and conditions as apply to the
Participant's Elective Deferral Account:
i. [ X ] Yes
ii. [ ] Yes - But only if the withdrawal from the Roth Elective Deferral Account qualifies as a "qualified
distribution" within the meaning of Code section 402A(d)(2).
iii. [ ] No
Other Withdrawals
30a.
30b.
30c.
31a.
31b.
31c.
32.
Participation Rule Matching Contributions (Section 8.03(a)). In-service withdrawals are allowed from a
Participant's Matching Contribution Account after the number of years Participation specified in F.30c
from the portion of a Participant's Accounts described in F.1. (Withdrawals are only permitted from the
Matching Contribution Account to the extent such Account has not been used to satisfy the requirements of
Code sections 401(k)(12) and/or 401(m)(11) or to the extent such contributions have been treated as
Qualified Matching Contributions):
[ ] Yes [ X ] No
Participation Rule Profit Sharing Contributions (Section 8.03(a)). In-service withdrawals are allowed
from a Participant's Profit Sharing Contribution Account after the number of years Participation specified
in F.30c from the portion of a Participant's Accounts described in F.1:
[ ] Yes [ X ] No
If F.30a or F.30b is "Yes", specify the number of years Participation: __________ (No less than five)
Accumulation Rule Matching Contributions (Section 8.03(a)). In-service withdrawals are allowed from
a Participant's Matching Contribution Account on funds held for the number of years specified in F.31c
from the portion of a Participant's Accounts described in F.1. (Withdrawals are only permitted from the
Matching Contribution Account to the extent such Account has not been used to satisfy the requirements of
Code sections 401(k)(12) and/or 401(m)(11) or to the extent such contributions have been treated as
Qualified Matching Contributions):
[ ] Yes [ X ] No
Accumulation Rule Profit Sharing Contributions (Section 8.03(a)). In-service withdrawals are allowed
from a Participant's Profit Sharing Contribution Account on funds held for the number of years specified in
F.31c from the portion of a Participant's Accounts described in F.1:
[ ] Yes [ X ] No
If F.31a or F.31b is "Yes", specify the number of years the funds must have been held in the applicable
Account: __________ (No less than two)
At Any Time (Section 8.03(b)). In-service withdrawals are allowed from the following Accounts at any
time:
[ ] Voluntary Contribution Account
[ ] Rollover Contribution Account
Loans
40.
41.
42.
Loans are permitted (Section 8.06) (If "No", questions regarding loans are disregarded. Skip to G):
[ ] Yes [ X ] No
Require showing of financial hardship or unusual or special situation to receive loan:
[ ] Yes [ ] No
Permit loans in excess of 1/2 of account balance up to $10,000 with adequate security:
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43.
44.
45.
46.
47.
G.
[ ] Yes [ ] No
Allow extended loan amortization for purchase of principal residence:
[ ] Yes [ ] No
Minimum loan amount: __________ (Not greater than $1,000. Leave blank or enter "0" if none.)
Maximum number of loans outstanding: __________ (If blank, the maximum number of loans is one.)
If G.3.v is selected (Plan does not permit participant self-direction), are loans treated as a segregated
investment:
[ ] Yes [ ] No
A Participant must obtain the consent of his or her spouse, if any, to use the Account balance as security for
a loan:
[ ] Yes [ ] No
NOTE: "Yes" is automatically selected for F.47 if E.20 is "Yes" (Plan has received a transfer of assets
from a plan subject to the survivor annuity rules of Code sections 411(a)(11) and 417), E.5a (normal form
of benefit) is "Qualified Joint and Survivor Annuity", or E.6 (distributions allowed in the form of an
annuity) is "Yes"
PLAN OPERATIONS
Permitted Investments
1.
2.
Plan may invest up to 100% of the Trust Fund in "qualifying employer securities" and "qualifying
employer real property" (Section 9.04):
[ ] Yes [ X ] No
NOTE: If "Yes" is selected, the limitations of Section 9.04 may apply.
Plan may invest in life insurance (Section 9.07):
[ ] Yes [ X ] No
Participant Self Direction

3.
4.
5.
6.
Specify the extent to which the Plan permits Participant self direction and indicate the Plan's intent to
comply with ERISA section 404(c) (Section 9.02) (If "None", questions regarding Participant self direction
are disregarded. Skip to G.7a):
i. [ X ] All Accounts and 404(c) applies
ii. [ ] All Accounts but 404(c) does not apply
iii. [ ] Some Accounts and 404(c) applies
iv. [ ] Some Accounts but 404(c) does not apply
v. [ ] None
If G.3.v (None) is not selected, Participants may also establish individual brokerage accounts:
[ ] Yes [ X ] No
Participants may exercise voting rights with respect to the following investments (Section 9.06) (If G.1 is
"Yes" and G.3.i or G.3.iii (404(c) applies) is selected then voting rights may not be "None"):
i. [ X ] None
ii. [ ] Company stock only
iii. [ ] All investments
If G.3.iii or G.3.iv (Some Accounts) is selected, a Participant may self direct the following accounts:
a. [ ] Elective Deferral Account.
b. [ ] Matching Contribution Account.
c. [ ] Voluntary Contribution Account.
d. [ ] Profit Sharing Contribution Account.
e. [ ] Qualified Nonelective Contribution Account.
f. [ ] Rollover Contribution Account.
g. [ ] Transfer Account.
Valuation Date
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7a.
7b.
Enter Valuation Date (if G.3.i or G.3.iii (404(c) applies) is selected, then Valuation Date must be at least
quarterly)
i. [ ] Last day of Plan Year
ii. [ ] Last day of each Plan quarter
iii. [ ] Last day of each month
iv. [ X ] Each business day
v. [ ] Other
If G.7a.v is selected, enter Valuation Date: __________ (Must be at least annually).
Plan Administration
10a.
10b.
11.
12a.
12b.
Designation of Plan Administrator (Section 12.01):

i. [ X ] Plan Sponsor
ii. [ ] Committee appointed by Plan Sponsor
iii. [ ] Other
If G.10a.iii is selected, Name of Plan Administrator: __________
Establishment of procedures for the Plan Administrator and the Investment Fiduciary (Sections 12.01(c)
and 12.02(c)):
i. [ X ] Plan Administrator and Investment Fiduciary adopt own procedures.
ii. [ ] Board sets procedures for Plan Administrator and Investment Fiduciary.
Type of indemnification for the Plan Administrator and Investment Fiduciary:
i. [ ] None - the Company will not indemnify the Plan Administrator or the Investment Fiduciary.
ii. [ X ] Standard according to Section 12.06.
iii. [ ] Custom.
If G.12a.iii (Custom) is selected, indemnification for the Plan Administrator and Investment Fiduciary is
provided pursuant to an Addendum to the Adoption Agreement. The addition of such Addendum shall not
be considered a modification to the Volume Submitter document.
Trust
20.
26b.
Trust Agreement is contained in a document separate from the Basic Plan Document.
i. [ X ] No
ii. [ ] Yes - Section 10.09 of the Basic Plan Document shall apply.
NOTE: If a separate trust agreement is to be used (G.20.ii is selected) G.10 - G.12 shall apply only to the
extent that they are not superseded by the terms of the separate trust agreement. Only the Trust document
previously approved by the IRS may be utilized with this Plan and still rely on the Plan's advisory letter.
Trustee Type
i. [ ] Corporate
ii. [ X ] Individual
If G.21.i (Corporate) is selected, enter Trustee address: __________
Name of Trustee: Jitendra Shah
If G.20.i(use trust in Basic Plan Document) is selected, type of Trustee Indemnification:
i. [ X ] Standard according to Section 10.07(b)
ii. [ ] Custom
If G.20.i (use trust in Basic Plan Document) is selected and G.24a.ii (Custom) is selected, indemnification
for the Trustee is provided pursuant to an Addendum to the Adoption Agreement. The addition of such
Addendum shall not be considered a modification to the Volume Submitter document.
If G.20.i (use trust in Basic Plan Document) is selected, the Trustees may designate one or more Trustees to
act on behalf of all Trustees (Section 10.05(b)(2)):
[ X ] Yes [ ] No
The Trustee is also the Investment Fiduciary (Section 10.06):
[ X ] Yes [ ] No
If G.26a is "No", enter the name of the Investment Fiduciary: __________.
H.
TOP HEAVY
21.
22.
23.
24a.
24b.
25.
26a.
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Top Heavy Plans

1a.
1b.
2.
3.
Plan to which Top-Heavy allocations are made:

i. [ X ] This Plan
ii. [ ] Pursuant to the terms of another plan
iii. [ ] Partially in this Plan
If H.1a.iii is selected, describe how the Top Heavy minimum accruals will be made: __________.
If H.1.ii (another plan) is selected, name of other Plan to which Top-Heavy allocations are made:
__________
If H.1.i (This Plan) is selected, type of other plan maintained by the Company that covers Employees
eligible to participate in this Plan:
i. [ X ] N/A - No other plan
ii. [ ] Defined Contribution
iii. [ ] Defined Benefit
Top Heavy Allocations

4.
If H.1.i (This Plan) is selected, Participants who share in Top-Heavy minimum allocations:
i. [ X ] Non-Key only. Any Participant who is employed by the Employer on the last day of the Plan
Year and is not a Key Employee.
ii. [ ] All Participants. Any Participant who is employed by the Employer on the last day of the Plan
Year.
Top Heavy Vesting

5.
6a.
6b.
6c.
6d.
6e.
6f.
6g.
Top-Heavy vesting schedule:

[ ] 100% [ X ] 2-6 Year Graded [ ] 3 Year Cliff [ ] Other
Other Top-Heavy Schedule - less than 1 year: __________
Other Top-Heavy Schedule - 1 year but less than 2 years: __________
Other Top-Heavy Schedule - 2 years but less than 3 years: __________
Other Top-Heavy Schedule - 6 or more years: 100%.
NOTE: If H.5 is "Other", then any vesting schedule described in H.6 must provide vesting at least as
Present Value Assumptions

7a.
7b.
Enter the interest rate to be used for determining Present Value to compute the top-heavy ratio:
__________%
Enter the mortality table to be used for determining Present Value to compute the top-heavy ratio:
__________
NOTE: H.7 should only be completed if the Employer also sponsors a defined benefit plan.
NOTE: The Plan Sponsor should add an Addendum to the Adoption Agreement to add any language that
is necessary to satisfy Code sections 415 and 416. The addition of such Addendum shall not be considered
a modification to the Volume Submitter document.
I.
MISCELLANEOUS
Failure to properly fill out the Adoption Agreement may result in disqualification of the Plan.
The Plan shall consist of this Adoption Agreement #006, its related Basic Plan Document #E-01 and any related
Appendix and Addendum to the Adoption Agreement.
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The Plan is a volume submitter plan and is not a prototype plan. Solely for purposes of determining default
provisions under the Basic Plan Document, the Plan is deemed to be a non-standardized plan.
The adopting employer may rely on an advisory letter issued by the Internal Revenue Service as evidence that the
plan is qualified under Code section 401 only to the extent provided in Revenue Procedure 2005-16. The employer
may not rely on the advisory letter in certain other circumstances or with respect to certain qualification
requirements, which are specified in the advisory letter issued with respect to the Plan and in Revenue Procedure
2005-16. In order to have reliance in such circumstances or with respect to such qualification requirements,
application for a determination letter must be made to Employee Plans Determinations of the Internal Revenue
Service.
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J.
EXECUTION PAGE
The undersigned agree to be bound by the terms of this Adoption Agreement and Basic Plan Document and
acknowledge receipt of same. The parties have caused this Plan to be executed this _____ day of
________________, 2013.
ANALYTICAL PROCESS LABORATORIES, INC.:

Signature:________________________________
Print Name: ______________________________
Title/Position:___________________
TRUSTEE:
_________________________________
Jitendra Shah
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POST EGTRRA ADDENDUM

This Addendum to the Plan is adopted to reflect the provisions of applicable law and the applicable
regulations that are generally effective after December 31, 2006 ("Applicable Law"). This Addendum is intended as
good faith compliance with the requirements of Applicable Law and is to be construed in accordance with same.
This Addendum and the provisions of Applicable Law shall supersede the provisions of the Plan to the extent those
provisions are inconsistent with the provisions of this Addendum and Applicable Law.
Except as expressly provided herein, this Addendum shall be effective for Plan Years beginning on or after
January 1, 2007. Any effective dates specified herein shall be modified to the extent necessary to comply with any
superseding guidance.
STANDARD PROVISIONS:
A.
Annual Addition Limitations. Except as otherwise expressly provided, this Paragraph shall be effective for
limitation years beginning on or after July 1, 2007.
1.
Any correction methods for excess annual additions set forth in the Plan that were allowed
pursuant to the prior version of Treas. Reg. 1.415-6(b)(6) shall not apply. However, the Plan may
be eligible for self-correction under Rev. Proc. 2006-27, 2006-22 I.R.B. 945 and any superseding
guidance.
2.
Restorative payments allocated to a participants account, which include payments made to restore
losses to the Plan resulting from actions (or a failure to act) by a fiduciary for which there is a
reasonable risk of liability under Title I of ERISA or under other applicable federal or state law,
where similarly situated participants are similarly treated, shall not give rise to an annual addition
for any limitation year.
3.
The Plan's definition of compensation for a year that is used for purposes of Code section 415 may
not reflect compensation for a year greater than the limit under Code section 401(a)(17) that
applies to that year.
4.
If the Plan uses a definition of compensation for purposes of Code section 415 under prior
regulations that included only those items specified in Treas. Reg. section 1.415-2(d)(2)(i) and
excluding all of those items listed in Treas. Reg. section 1.415-2(d)(3), the definition shall be
revised to indicate that compensation for such purposes means all items of remuneration described
in Treas. Reg. 1.415(c)-2(b), and excluding the items of remuneration described in Treas. Reg.
1.415(c)-2(c).
5.
"Post Year End Compensation" means amounts earned during a year but not paid during that year
solely because of the timing of pay periods and pay dates if: (i) these amounts are paid during the
first few weeks of the next year; (ii) the amounts are included on a uniform and consistent basis
with respect to all similarly situated Employees; and (iii) no compensation is included in more
than one year.
6.
"Post Severance Compensation" means amounts paid by the later of: (1) 2-1/2 months after an
employee's severance from employment with the employer maintaining the plan or (2) the end of
the limitation year that includes the date of severance from employment with the employer
maintaining the plan; and those amounts would have been included in the definition of
compensation if they were paid prior to the employee's severance from employment with the
employer maintaining the plan. However the payment must be for (a) unused accrued bona fide
sick, vacation, or other leave, but only if the employee would have been able to use the leave if the
employee had continued in employment; or (b) received by an employee pursuant to a
nonqualified unfunded deferred compensation plan, but only if the payment would have been paid
to the employee at the same time if the employee had continued in employment with the employer
and only to the extent that the payment is includible in the employees gross income.
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7.
Compensation shall include other compensation paid by the later of: (1) 2-1/2 months after an
employee's severance from employment with the employer maintaining the plan or (2) the end of
the limitation year that includes the date of the employee's severance from employment with the
employer maintaining the plan if: (a) the payment is regular compensation for services during the
employee's regular working hours, or compensation for services outside the employee's regular
working hours (e.g., overtime or shift differential), commissions, bonuses, or other similar
payments; and the payment would have been paid to the employee prior to a severance from
employment if the employee had continued in employment with the employer.
The exclusions from compensation for payments after severance from employment do not apply to
payments to an individual who does not currently perform services for the employer by reason of
qualified military service (as that term is used in Code section 414(u)(1)) to the extent those
payments do not exceed the amounts the individual would have received if the individual had
continued to perform services for the employer rather than entering qualified military service. To
the extent provided in the Plan, compensation shall include compensation paid to a participant
who is permanently and totally disabled.
B.
Protected Benefits. This Paragraph is effective for plan amendments adopted after August 9, 2006 (periods
beginning on or after June 7, 2004 relating to suspension of benefit payments).
1.
Except as provided in Paragraph B.2, a plan amendment may not decrease a participant's accrued
benefits, or otherwise place greater restrictions or conditions on a participant's rights to Code
section 411(d)(6) protected benefits, even if the amendment merely adds a restriction or condition
that is permitted under the vesting rules in Code section 411(a)(3) through (11).
2.
An amendment described in Paragraph B.1 does not violate Code section 411(d)(6) to the extent:
(i) it applies with respect to benefits that accrue after the applicable amendment date; or (ii) the
plan amendment changes the Plan's vesting computation period and it satisfies the applicable
requirements under 29 CFR 2530.203-2(c).
C.
Mid-Year Roth. The Plan shall not fail to satisfy the requirements to be a Code section 401(k) safe harbor
plan merely because of mid-year changes to implement a qualified Roth contribution program (as defined
in Code section 402A) or the hardship withdrawals described in part III of Notice 2007-7.
D.
Mandatory Rollovers - Roth. Eligible rollover distributions from a Participant's Roth Elective Deferral
Account are separately taken into account in determining whether the total amount of the Participant's
Account balances under the Plan exceeds $1,000 for purposes of mandatory distributions from the Plan.
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PPA AMENDMENT ADDENDUM

This Addendum to the Plan is adopted to reflect the provisions of the Pension Protection Act of 2006 (the
"PPA"), the Worker, Retiree and Employer Recovery Act (the "WRERA") and certain other provisions of applicable
law and the applicable regulations that are generally effective after December 31, 2006 ("Applicable Law"). This
Addendum is intended as good faith compliance with the requirements of the PPA and Applicable Law and is to be
construed in accordance with same. This Addendum and the provisions of Applicable Law shall supersede the
provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Addendum, PPA and
Applicable Law.
A. OPTIONAL PROVISIONS:
QACA Provisions
1a.
1b.
2.
3a.
3b.
3c.
3d.
3e.
4a.
If this is a 401(k) or 403(b) plan, does the Plan provide for a safe-harbor qualified automatic contribution
arrangement (QACA) exempt from most testing under Code section 401(k)(13) and/or 401(m)(12)
(Paragraph B.2)?
i. [ ] Yes - QACA safe harbor match.
ii. [ ] Yes - QACA 3% nonelective contribution.
iii. [ X ] No.
NOTE: See A.5 below if the Plan is also an eligible automatic contribution arrangement (EACA).
NOTE: If A.1a.i is selected (the Plan has a QACA safe harbor match), complete A.1b - A.9 (but not A.4).
NOTE: If A.1a.ii is selected (the plan has a QACA 3% nonelective safe harbor), complete A.1b 5 and
A.8-9.
If A.1a.i or A.1a.ii is selected, indicate the safe harbors the Plan is intended to satisfy:
i. [ ] ADP (Code section 401(k)(13)) and ACP (Code section 401(m)(12))
ii. [ ] ADP (Code section 401(k)(13)) only
NOTE: If A.1b.ii (ADP only) is selected, the Plan will not be subject to any of the conditions and/or
limitations that apply to the ACP safe harbor of Code section 401(m)(12).
NOTE: If A.1b.i (ADP and ACP) is selected and A.1a.ii (QACA nonelective), review the notes under A.67.
NOTE: If A.1a.i or A.1a.ii is selected and the Plan is a Full Scope 403(b) plan, the Plan is intended to meet
the ACP safe harbor only.
If A.1a.i or A.1a.ii is selected, enter effective date of QACA safe harbor provisions: __________. (The
effective date must be no earlier than the first day of the first Plan Year beginning on or after January 1,
2008 and otherwise comply with applicable IRS guidance.)
NOTE: A QACA safe harbor Plan Year must be twelve months long or at least three months long if it is
the first Plan Year of a newly established plan. If a cash or deferred arrangement is added to an existing
plan, the cash or deferred arrangement (and safe harbor features) must be effective no later than three
months prior to the end of the Plan Year.
If A.1a.i or A.1a.ii is selected (QACA), enter the amount of the election for the initial period as a
percentage of Compensation (between 3 - 10%): __________%.
NOTE: The initial period shall commence on the Participant's date of initial participation and end on the
last day of the first Plan Year that begins after the date of initial participation.
If A.1a.i or A.1a.ii is selected (QACA), enter the amount of the election for the first Plan Year after the
initial period as a percentage of Compensation (between 4 - 10%): __________%.
If A.1a.i or A.1a.ii is selected (QACA), enter the amount of the election for the second Plan Year after the
initial period as a percentage of Compensation (between 5 - 10%): __________%.
If A.1.i or A.1.ii is selected (QACA), enter the amount of the election for the third and subsequent Plan
Years after the initial period as a percentage of Compensation (between 6 - 10%): __________%.
If A.1a.i or A.1a.ii is selected (QACA), indicate whether the arrangement will apply to Participants who
have an election in place with respect to Elective Deferrals prior to the effective date of the QACA:
[ ] Yes [ ] No
NOTE: Compensation must be a safe harbor definition of compensation as defined in Treas. Reg. section
1.401(k)-3(b)(2).
If A.1a.ii (3% nonelective) is selected, safe harbor nonelective contributions will be made on behalf of:
35
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i.
ii.
iii.
iv.
4b.
4c.
4d.
[ ] All Participants
[ ] Participants who are Nonhighly Compensated Employees
[ ] Participants who are Non-Key Employees
[ ] Participants who have met the greatest minimum age and service conditions permitted under Code
section 410(a)(1)(A) before the first day of the seventh month of the Plan Year.
v. [ ] Participants who have met the greatest minimum age and service conditions permitted under Code
section 410(a)(1)(A) with semi-annual entry dates (first day of the first month and seventh month of
the Plan Year).
vi. [ ] Participants with the following age, service and entry date requirements: __________.
NOTE: If C.4a.iv is selected, the plan will have an annual entry as of the first of the year and safe harbor
contributions will be made based on compensation for the entire Plan Year.
NOTE: If C.4a.iv - vi is selected, the Plan must be tested in accordance with Section 5.03(g).
NOTE: Age, service and entry date requirements specified in C.4a.vi may not be greater than that
required under Code section 410(a)(1)(A).
If A.1.ii is selected (3% nonelective) and A.4a.i (all Participants) is selected, require service for Highly
Compensated Employees to receive safe harbor nonelective contribution:
[ ] Yes [ ] No
If A.1.ii is selected (3% nonelective), A.4a.i (all Participants) is selected and A.4b is "Yes", Hours of
Service required in the applicable Plan Year for Highly Compensated Employees to receive safe harbor
nonelective contribution: __________ (Not more than 1,000. If left blank, the Plan will use 1,000 Hours of
Service.)
If A.1.ii is selected (3% nonelective), A.4a.i (all Participants) is selected, require employment on the last
day of Plan Year for Highly Compensated Employees to receive safe harbor nonelective contribution:
[ ] Yes [ ] No
EACA Provisions
5a.
5b.
If A.1a.i or A.1a.ii is selected (the Plan provides for automatic enrollment) or if the Plan otherwise
provides for traditional automatic enrollment, does the Plan intend to be an eligible automatic contribution
arrangement (EACA) (Paragraph B.3.)?
[ ] Yes [ ] No
NOTE: All employees eligible for Elective Deferrals must also be eligible for automatic contributions in
order to qualify for the extended period for refunds of ADP/ACP testing failures. This means the automatic
enrollment feature must apply to all participants (even those with an election in place to the extent that their
Elective Deferral elections equal or are less than the automatic enrollment amount). If the Plan is a QACA
(A.1a.iii is not selected), A.3e must be "Yes" and if the Plan is a nonelective QACA (A.1a.ii is selected),
A.4a.i must be selected, and A.4b and A.4d must be "No" (all participants eligible for an elective deferral
must receive the automatic contribution) in order to qualify for the extended period for refunds of
ADP/ACP testing failures.
NOTE: If the Plan has a traditional automatic enrollment contribution arrangement, the Plan must provide
that the default contribution is a uniform percentage of compensation; although the percentage may vary
based on years of service.
If A.5.a is "Yes", enter effective date of EACA refunds __________. (The effective date must be no earlier
than the first day of the first Plan Year beginning on or after January 1, 2008 and otherwise comply with
applicable IRS guidance.)
Matching - Service
6.
NOTE: If the Plan is intended to be a safe harbor 401(k) plan by use of a safe harbor matching formula
(A.1a.i is selected) or the Plan is intended to satisfy the ACP safe harbor of Code section 401(m)(12)
(A.1a.ii is selected, A.1b.i is selected and Matching contributions are allowed under the Plan) no
requirements may be specified in the Plan to receive an allocation of Matching Contributions.
Matching - Formula
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7.
The following Notes apply if the Plan is intended to be a safe harbor 401(k) plan by use of a safe harbor
matching formula (A.1a.i is selected) or the Plan is intended to satisfy the ACP safe harbor of Code section
401(m)(12) (A.1a.ii is selected, A.1b.i is selected and Matching contributions are allowed under the Plan):
NOTE: If A.1a.i (QACA safe harbor match) is selected then the Plan must provide a formula that makes
matching contributions in an amount equal to the sum of 100 percent of the elective contributions of the
employee to the extent that such contributions do not exceed 1 percent of compensation plus 50 percent of
so much of such contributions as exceed 1 percent but do not exceed 6 percent of compensation. In
addition, the Plan Sponsor may also elect a Matching Contribution formula where: (i) the aggregate amount
of Matching Contributions at each rate of Matched Employee Contributions is at least equal to the
aggregate amount of Matching Contributions which would have been made if the Matching Contributions
were made under the formula described in the preceding sentence, and (ii) the rate of Matching
Contributions cannot increase as a Participant's Matched Employee Contributions increase.
NOTE: If A.1a.i (QACA safe harbor match) is selected or if the Plan is intended to satisfy the ACP safe
harbor of Code section 401(m)(12), no Highly Compensated Employee can receive a greater rate of
Matching Contributions than a Nonhighly Compensated Employee at the same rate of Matched Employee
Contributions.
NOTE: If the Plan is intended to satisfy the ACP safe harbor of Code section 401(m)(12) (A.1b.i is
selected): (i) the rate of Matching Contributions cannot increase as a Participant's Matched Employee
Contributions increase, (ii) Matching Contributions cannot be made on Matched Employee Contributions in
excess of six percent (6%) of Compensation, and (iii) the amount of Matching Contributions subject to the
Company's discretion shall not exceed four percent (4%) of Compensation.
QACA VESTING
8.
9a.
9b.
9c.
QACA (Non Elective and Match) Vesting Schedule. If this is a 401(k) or 403(b) plan and if A.1a.iii is not
selected, specify the vesting schedule for contributions made pursuant to A.1a.i or A.1a.ii:
[ ] 100% [ ] 2 Year Cliff [ ] Other
Other QACA Schedule - less than 1 year: __________.
Other QACA Schedule - 1 year but less than 2 years: __________.
Other QACA Schedule - 2 or more years: 100%
Vesting
12a.
12b.
13a.
13b.
13c.
13d.
13e.
13f.
13g.
PPA Vesting Schedule. If the Plan provides for Profit Sharing Contributions, the vesting schedule for Profit
Sharing Contributions made with respect to Plan Years beginning on or after January 1, 2007 shall be:
[ ] 100% [ X ] 2-6 Year Graded [ ] 1-5 Year Graded [ ] 1-4 Year Graded [ ] 3 Year Cliff [ ] 2
Year Cliff [ ] Other
If the Plan provides for Profit Sharing Contributions, retain prior Profit Sharing Vesting schedule for pre
2007 contributions:
[ ] Yes [ X ] No
NOTE: If A.12b is "Yes", the PPA Vesting Schedule shall apply to Employer nonelective contributions for
Plan Years beginning after December 31, 2006. If A.12b is "No", the PPA Vesting Schedule shall apply to
Participants who complete at least one Hour of Service in a Plan Year beginning after December 31, 2006.
Other Profit Sharing Schedule - less than 1 year: __________
Other Profit Sharing Schedule - 1 year but less than 2 years: __________
Other Profit Sharing Schedule - 6 or more years: 100%.
NOTE: If A.12a is "Other", then any vesting schedule described in A.13 must provide vesting at least as
Normal Retirement Age [Money Purchase or Target Plan Only]
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14a.
14b.
14c.
14d.
Normal Retirement Age. It is necessary to amend the Plan to revise the definition of Normal Retirement
Age:
[ ] Yes [ ] No
If A.14a is "Yes", Normal Retirement Age means:
i. [ ] Attainment of age __________.
ii. [ ] Later of attainment of Age __________ and the __________ anniversary of participation in the
Plan.
If A.14a is "Yes", describe the Plan provisions that will prevent the Plan from violating the Code and
ERISA: __________.
NOTE: Item A.14c must contain language to prevent the reduction of benefits that would cause the Plan to
fail to satisfy Code section 411(d)(6), Code section 411(a)(9) (requiring that the normal retirement benefit
not be less than the greater of any early retirement benefit payable under the Plan or the benefit under the
Plan commencing at Normal Retirement Age), Code section 411(a)(10) (if the amendment changes the
Plan's vesting rules), or Code section 4980F/ERISA section 204(h) (relating to amendments that reduce the
rate of future benefit accrual). See Treas. Reg. 1.411(d)-4, Q&A-12.
NOTE: If the Plan permits inservice distributions after the attainment of Normal Retirement Age, the
increase in the age component of Normal Retirement Age shall not be deemed a violation of Code section
411(d)(6) provided that the amendment is adopted after May 22, 2007 and before the end of the Plan's
remedial amendment period.
If A.14a is "Yes", enter the effective date of change in the Normal Retirement Age: __________. (If the
Normal Retirement Age was 55 or greater, and less than 62, must be after May 22, 2007 and no later than
the first day of the first Plan year beginning after June 30, 2008).
Inservice
15a.
15b.
16a.
16b.
17a.
17b.
If the Plan is a money purchase or target benefit plan, the Plan permits a distribution to be made to a
Participant who has attained age 62 and who has not separated from employment:
i. [ ] Yes - under any distribution option offered to a Terminated Participant.
ii. [ ] Yes - limited to the following terms and conditions: __________.
iii. [ ] No.
If A.15a is "Yes", the effective date shall be the first day of the first Plan Year beginning on or after:
__________.
NOTE: May not be earlier than January 1, 2007.
If the Plan provides for in service withdrawals on account of Hardship and uses the safe harbor criteria for
Hardship determinations, expand the Hardship criteria to include the Beneficiary of the Participant:
[ ] Yes [ X ] No
NOTE: If A.16a is "Yes", Hardship distributions may be made for a primary Beneficiary for expenses
described in Treas. Reg. sections 1.401(k)-1(d)(3)(iii)(B)(1), (3), or (5) (relating to medical, tuition, and
funeral expenses, respectively). A "primary Beneficiary" is an individual who is named as a Beneficiary
under the Plan and has an unconditional right to all or a portion of the Participant's Account Balance upon
the death of the Participant.
If the Plan provides for Hardship withdrawals, uses the safe harbor criteria for Hardship determinations and
A.16a is "Yes", enter the effective date: __________.
NOTE: May not be earlier than August 17, 2006.
If this is a 401(k) or 403(b) plan, permit Qualified Reservist Distributions:
[ ] Yes [ X ] No
NOTE: If A.17a is "Yes", a Participant may receive a distribution from amounts attributable to Elective
Deferrals and catch-up contributions provided that: (i) such Participant was a member of a reserve
component ordered or called to active duty for a period in excess of 179 days or for an indefinite period, (ii)
such distribution is made during the period beginning on the date of such order or call and ending at the
close of the active duty period, (iii) the Participant was ordered or called to active duty after September 11,
2001, and (iv) the distribution otherwise complies with Code section 72(t)(2)(G)(iii).
If A.17a is "Yes", enter the effective date: __________.
NOTE: May not be earlier than September 11, 2001.
Death or Disability During Qualified Military Service [HEART Act]

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18a.
18b.
For benefit accrual purposes, a Participant that dies or becomes Disabled while performing qualified
military service will be treated as if he had been employed by the Company on the day preceding death or
Disability and terminated employment on the day of death or Disability pursuant to Code section 414(u)(9)
(Paragraph B.10):
[ ] Yes [ X ] No
If A.18a is "Yes", enter the effective date: __________ (must be on or after January 1, 2007).
NOTE: If the Plan is a Limited Scope 403(b) Plan sponsored by a Non Profit Organization and the Plan is
not a Church Plan and not a Governmental Plan, then the above benefit accruals are permitted only to the
extent provided in the Individual Agreements.
B. STANDARD PROVISIONS:
1.
2.
Section 1004 PPA--Qualified Optional Survivor Annuity. This Paragraph is effective for annuity starting
dates in Plan Years beginning after December 31, 2007. To the extent that the Plan must offer a Qualified
Joint and Survivor Annuity (QJSA), the Plan shall also offer a Qualified Optional Survivor Annuity
(QOSA) as another optional form of benefit. The QOSA shall be an annuity for the life of the Participant
with a survivor annuity that is equal to the applicable percentage of the amount of the annuity that is
payable during the joint lives of the Participant and the spouse, and that is the actuarial equivalent of a
single life annuity for the life of the Participant. The survivor percentage of the QOSA shall be determined
in accordance with the following:
A.
If the Plan provides for a specific QJSA survivor annuity percentage and such percentage is less
than 75%, then the Plan's QOSA shall be 75%.
B.
If the Plan provides for a specific QJSA survivor annuity percentage and such percentage is
greater than or equal to 75%, then the Plan's QOSA shall be 50%.
C.
If the Plan does not provide for a specific QJSA survivor annuity percentage, then the QJSA
survivor annuity percentage shall be 50% and the QOSA survivor annuity percentage shall be
75%.
Section 902(a)-(c) PPA--Qualified Automatic Contribution Arrangement (QACA). This Paragraph is

effective to the extent provided in the Optional Provisions.
A.
Automatic Enrollment. Upon the initial satisfaction of the Plan's eligibility requirements with
respect to Elective Deferrals (and at the effective date of the addition of an automatic enrollment
feature for current Participants) an Eligible Employee who has not made an Elective Deferral
election (or to the extent provided in the Optional Provisions above under a qualified automatic
contribution arrangement, all Eligible Employees) shall be deemed to have made an Elective
Deferral election in the amount specified in the Optional Provisions; provided the following
provisions are satisfied:
1.
In a reasonable period of time before the deemed election takes place, the Eligible
Employee shall receive a notice that explains the automatic Elective Deferral election, his
or her compensation reduction percentage and the individual's right to elect to have no
such Elective Deferrals made to the Plan or to alter the amount of those contributions,
including the procedure for exercising that right and the timing for implementation of any
such election. The Eligible Employee may file an election to receive cash in lieu of
Elective Deferrals up to the time such deemed election is made.
2.
The default election must be effective no later than the earlier of (i) the pay date for the
second payroll period that begins after the date the notice is provided, or (ii) the first pay
date that occurs at least 30 days after the notice is provided. Notwithstanding any delay in
when the first default contribution is made, nonelective contributions that are based on a
full year's contributions and the rate of matching contributions that varies based on
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Compensation must be based on Compensation earned since the participant was first
eligible under the plan.
3.
3.
The Plan Administrator may, on a uniform and non-discriminatory basis, provide that
applicable percentages shall be based on the number of years (or portions of years) since
the beginning of the initial period for an Eligible Employee pursuant to Treas. Reg.
1.401(k)-3(j)(2)(iii)(A).
4.
If the Plan provides for Roth Elective Deferrals, all Elective Deferrals made under this
section shall be designated as Pre-tax Elective Deferrals unless the Plan provides that
Elective Deferrals under this section shall be designated as Roth Elective Deferrals.
5.
The rate of Elective Deferral contributions in effect for an employee immediately prior to
the effective date of the default percentage under the qualified automatic contribution
arrangement shall not be reduced.
B.
Rehires. The Plan Administrator may, on a uniform and non-discriminatory basis, provide that a
new initial period shall begin for an Employee who is terminated for a full Plan Year and is
rehired in a subsequent Plan Year.
C.
Subsequent Elections. The Plan Administrator may, on a uniform and non-discriminatory basis,
provide that an affirmative election expires at the end of each Plan Year and that the Employee
must make a new affirmative election if he or she wants the prior rate of elective contribution to
continue.
D.
Nonelective Contribution. If the Optional Provisions specify that the Plan will satisfy the QACA
401(k) safe harbor provisions by making a nonelective contribution to the Plan, the Company shall
make Qualified Nonelective Contributions to the Plan in an amount not less than three percent
(3%) of Participants' Compensation on behalf of each Employee who is eligible to make Elective
Deferrals during the Plan Year, and meets any additional requirements provided in the Optional
Provisions. The Participant's interest in his Qualified Nonelective Contribution Account
attributable to nonelective contributions made pursuant to this Paragraph shall vest based on his
Years of Vesting Service in accordance with the terms of the Optional provisions.
E.
The Plan Administrator may apply the requirements of Treas. Reg. section 1.401(m)-2 by
excluding Matching Contributions with respect to all Eligible Employees that do not exceed 3-1/2
percent of Compensation.
F.
Any required contributions shall be subject to the distribution restrictions applicable to Qualified
Nonelective Contributions.
G.
Top Heavy. The top-heavy requirements of Code section 416 and this Section shall not apply in
any year beginning after December 31, 2001 in which the Plan consists solely of a cash or deferred
arrangement which meets the requirements of Code sections 401(k)(12) or 401(k)(13) and
matching contributions with respect to which the requirements of Code sections 401(m)(11) or
401(m)(12) are met.
Section 902(d)-(e) PPA-- Eligible Automatic Contribution Arrangement (EACA). To the extent provided in
the Optional Provisions, an Employee for whom elective contributions have been automatically made may
elect to withdraw all of the contributions made on his or her behalf including earnings thereon to the date of
the withdrawal. This withdrawal right is available only if the withdrawal election is made within 90 days
after the date of the first contribution. Any Matching Contribution made with respect to the amount
withdrawn (adjusted for allocable gains and losses) shall be forfeited. A withdrawal request will be treated
as an affirmative election to stop having Elective Deferrals made unless the Employee affirmatively elects
otherwise.
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4.
A.
Election Period. The Plan Administrator may, on a uniform and non-discriminatory basis, require
an election period shorter than 90 days, provided that such election period be at least 30 days.
B.
Treatment of Refunds. Elective contributions refunded pursuant to this Paragraph and any related
Matching Contributions forfeited, shall not be taken into account in determining an Employee's
deferral or contribution percentages under the ADP and ACP tests, and shall be disregarded in
determining limitations under Code section 402(g). Any amounts refunded under this Paragraph
are not an eligible rollover contribution. No spousal consent is required for a refund under this
Section.
C.
The provisions of this Paragraph are separately applied to each portion of the Plan after the
application of the mandatory disaggregation rules or Code section 410(b).
D.
Rehires. The Plan Administrator may, on a uniform and non-discriminatory basis, for an
Employee who is terminated for a full Plan Year and is rehired in a subsequent Plan Year provide
that such Employee be treated as a new hire.
E.
Fees. The amount distributed may be reduced by fees pursuant to Treas. Reg. section 1.414(w)1(c)(3)(ii).
F.
Refund Deadline. Effective for Plan Years beginning on or after January 1, 2010, the extended
testing deadline of Code section 4979 shall apply only if all Employees eligible to make elective
contributions are covered under the EACA for the entire Plan Year (or the portion of the Plan Year
the Employees are Eligible Employees).
G.
Covered Employees. All Employees who make an affirmative election shall remain covered
Employees within the meaning of Treas. Reg. section 1.414(w)-1(e)(3).
H.
The provisions of this Paragraph are subject to any requirements under Code section 414(w), Code
section 4979, the final Treasury Regulations issued February 24, 2009 and any corresponding
guidance or regulations issued thereunder.
Section 902(e)(3) PPA--Refunds Due to Failed ADP/ACP Tests.

A.
Excess Contributions. Effective for Plan Years beginning after December 31, 2007 (excess
contributions distributed after December 31, 2008), the Plan shall not allocate gains and losses on
distributions of excess contributions (as defined in Code section 401(k)(8)(B)) for the period after
the end of the Plan Year in which such excess contributions arose.
B.
Excess Aggregate Contributions. Effective for Plan Years beginning after December 31, 2007
(excess aggregate contributions distributed after December 31, 2008), the Plan shall not allocate
gains and losses on distributions of excess aggregate contributions (as defined in Code section
401(m)(6)(B)) for the period after the end of the Plan Year in which such excess aggregate
contributions arose.
5.
Announcement 2007-59--Mid-Year Changes to Safe Harbor Plans. Mid-year changes to implement a

qualified Roth contribution program under Code section 402A, or a hardship withdrawal under Part III of
IRS Notice 2007-7 (relating to medical, tuition, and funeral expenses for a primary Beneficiary under the
Plan) shall not cause a plan to fail to satisfy the safe harbor provisions of Code sections 401(k)(12) and/or
401(m)(11).
6.
Section 824 PPA--Rollover to Roth IRA. Effective for distributions made after December 31, 2007, a
Participant may roll over a distribution from the Plan to a Roth IRA provided that the amount rolled over is
an eligible rollover distribution (as defined in Code section 402(c)(4)) and, pursuant to Code section
408A(d)(3)(A), there is included in gross income any amount that would be includible if the distribution
were not rolled over.
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7.
Partial Plan Termination. In determining whether a partial plan termination has occurred, the Plan
Administrator shall employ the analysis set forth in IRS Revenue Ruling 2007-43.
8.
HEART Act -- Death Benefits Under USERRA. Effective January 1, 2007, if a Participant dies while
performing qualified military service (as defined in Code section 414(u)), the survivors of the Participant
are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military
service specified in Paragraph B.10 below) provided under the Plan as if the Participant had resumed and
then terminated employment on account of death pursuant to Code section 401(a)(37).
9.
HEART Act -- Differential Military Pay. Effective for Plan Years beginning after December 31, 2008,
pursuant to Code section 414(u)(12), a Participant receiving differential wage payments (as defined in Code
section 3401(h)(2)) shall be treated as an Employee of the Employer making the payment and the
differential wage payments shall be treated as Compensation under the Plan.
10.
A.
For purposes of Code sections 401(k)(2)(B)(i)(I), 403(b)(7)(A)(ii), 403(b)(11)(A), or

457(d)(1)(A)(ii), a Participant shall be treated as having terminated from employment during any
period the Participant is performing services described in Code section 3401(h)(2)(A).
B.
If a Participant elects to receive a distribution by reason of Paragraph B.9.A, the Participant may
not make an Elective Deferral during the 6-month period beginning on the date of distribution.
HEART Act -- Death or Disability During Qualified Military Service. To the extent provided in the
Optional Provisions and pursuant to Code section 414(u)(9), a Participant that dies or becomes disabled
while performing qualified military service (as defined in Code section 414(u)) will be treated as if he had
been employed by the Company on the day preceding death or Disability and terminated employment on
the day of death or Disability and receive benefit accruals related to the period of qualified military service
as provided under Code section 414(u)(8), except as provided in B.10.A and B.10.B below:
A.
All Participants eligible for benefits under the Plan by reason of this Section shall be provided
benefits on reasonably equivalent terms.
B.
For the purposes of applying Code section 414(u)(8)(C), a Participant's Elective Deferrals shall be
determined based on the Participant's average actual contributions for:
1.
the 12-month period of service with the Employer immediately prior to qualified military
service, or
2.
if service with the Employer is less than such 12-month period, the actual length of
continuous service with the Employer.
11.
After-Tax Rollovers. Effective for taxable years beginning on or after January 1, 2007, if the Plan permits
Rollover Contributions to the Plan from all qualified plans and tax favored vehicles, the eligible plans shall
include after-tax contributions as permitted by Section 822 of PPA. The Plan shall separately account for
amounts so transferred, including separately accounting for the portion of such contribution which is
includible in gross income and the portion of such contribution which is not so includible.
12.
Qualified Default Investment Alternatives (QDIA). Use this Paragraph to add any language to comply with
the regulations under DOL regulation section 2550.404c-5 relating to fiduciary relief for investments in
qualified investment alternatives.
13.
Notice Periods. Effective for Plan Years beginning after December 31, 2006, any required notification
period under Code sections 402(f) (rollovers), 411(a)(11) (consent to distribution) or 417 (joint and
survivor annuities) shall be extended from 90 days to 180 days.
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14.
Non-spouse Rollovers. Effective January 1, 2007, a non-spouse Beneficiary who is a designated

Beneficiary within the meaning of Code section 401(a)(9)(E) may, after the death of the Participant, make a
direct rollover of a distribution to an IRA established on behalf of the designated Beneficiary; provided that
the distributed amount satisfies all the requirements to be an eligible rollover distribution other than the
requirement that the distribution be made to the Participant or the Participants spouse. Such direct
rollovers shall be subject to the terms and conditions of IRS Notice 2007-7 and superseding guidance,
including but not limited to the provision in Q&A-17 regarding required minimum distributions. Effective
January 1, 2010, the distributions described in this Paragraph shall be subject to Code sections 401(a)(31),
402(f) and 3405(c).
15.
Top Heavy. Effective for Plan Years beginning after December 31, 2001, in determining whether the Plan
is top heavy, the term "severance from employment" shall be substituted for "separation from service."
16.
Section 822 PPA -- Direct Rollover of After-Tax Contributions. Effective for taxable years beginning on or
after January 1, 2007, a portion of a distribution shall not fail to be an eligible rollover distribution merely
because such portion consists of amounts which are not includible in gross income. However, such portion
may be transferred as a direct rollover only to a qualified trust or to an annuity contract described in Code
section 403(b) that agrees to separately account for amounts so transferred, including separately accounting
for the portion of such distribution which is includible in gross income and the portion of such distribution
which is not so includible.
17.
Notice of Right to Defer. Effective for Plan Years beginning on or after January 1, 2007, any description of
a Participant's right to defer a distribution under Code section 411(a)(11) must also include a description of
the consequences of failing to defer receipt of the distribution. The Plan will not be treated as failing to
meet these notice requirements if the Plan Administrator makes a reasonable attempt to comply with the
new requirements during the period that is within 90 days of the issuance of regulations.
18.
Refunds of Excess Deferrals.
19.
A.
Effective for taxable years beginning after December 31, 2006 (excesses distributed after
December 31, 2007), any refunds of Elective Deferrals that exceed the dollar limitation contained
in Code section 402(g) shall be adjusted for income or loss up to the date of distribution. The
income/loss allocable to excess deferrals is equal to the sum of the allocable gain or loss for the
Plan Year and, to the extent that such excess deferrals would otherwise be credited with gain or
loss for the gap period (i.e., the period after the close of the Plan Year and prior to the distribution)
if the total Account were to be distributed, the allocable gain or loss during that period. The Plan
Administrator may use any reasonable method for computing the income allocable to excess
deferrals, provided that the method does not violate Code section 401(a)(4), is used consistently
for all Participants and for all corrective distributions under the Plan for the Plan Year, and is used
by the Plan for allocating income to Participant's Accounts. The Plan will not fail to use a
reasonable method for computing the income allocable to excess contributions merely because the
income allocable to excess contributions is determined on a date that is no more than 7 days before
the actual distribution. In addition, the Plan Administrator may allocate income in any manner
permitted under applicable Treasury Regulations.
B.
Effective for taxable years beginning after December 31, 2007, gap period income described in
Paragraph A shall not be distributed.
Mandatory Rollovers - Roth. Effective for taxable years beginning after December 31, 2005, eligible
rollover distributions from a Participant's Roth Elective Deferral Account are separately taken into account
in determining whether the total amount of the Participant's Account balances under the Plan exceeds
$1,000 for purposes of mandatory distributions from the Plan. Notwithstanding the foregoing, this
Paragraph shall not be effective until the date this amendment is adopted to the extent that it is inconsistent
with the terms of a predecessor plan provision.
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20.
Protected Benefits. This Paragraph is effective for Plan amendments adopted after August 9, 2006 (periods
beginning on or after June 7, 2004 relating to suspension of benefit payments).
A.
Except as provided in Paragraph 20.B, a Plan amendment may not decrease a Participant's accrued
benefits, or otherwise place greater restrictions or conditions on a Participant's rights to Code
section 411(d)(6) protected benefits, even if the amendment merely adds a restriction or condition
that is permitted under the vesting rules in Code section 411(a)(3) through (11).
B.
An amendment described in Paragraph 20.A does not violate Code section 411(d)(6) to the extent:
(i) it applies with respect to benefits that accrue after the applicable amendment date; or (ii) the
Plan amendment changes the Plan's vesting computation period and it satisfies the applicable
requirements under 29 CFR 2530.203-2(c).
21.
QDRO. Effective April 6, 2007, pursuant to DOL regulation 2530.206, a domestic relations order will not
fail to be a Qualified Domestic Relations Order solely because the domestic relations order: (i) revises or is
issued after another domestic relations order or Qualified Domestic Relations Order, or (ii) the domestic
relations order is issued after the Participant's death, divorce or annuity starting date.
22.
Right to Divest Publicly Traded Employer Securities. This Paragraph shall apply to the extent that the Plan
holds publicly traded employer securities. This Paragraph shall not apply if: (i) the Plan is an employee
stock ownership plan with no contributions subject to Code sections 401(k) and 401(m), or (ii) the Plan is a
one participant plan.
A.
Right to Divest. An applicable individual may elect to direct the Plan to divest any publicly traded
employer securities held in the applicable portion of his or her Account and to reinvest an
equivalent amount in other investment options offered under the Plan. This diversification right
only applies to publicly traded employer securities that are held in the Account for which the
individual meets the definition of applicable individual. The investment options offered shall
include not less than three investment options, other than Employer securities, to which the
applicable individual may direct the proceeds of the divestment of Employer securities, and each
investment option must be diversified and have materially different risk and return characteristics.
The opportunity to divest and reinvest shall be offered no less frequently than quarterly. The Plan
shall not impose any restrictions or conditions with respect to the investment of Employer
securities in violation of Code section 401(a)(35)(D)(ii)(II).
B.
Notice. The Plan Administrator shall provide a notice to applicable individuals not later than 30
days before the first date on which the individuals are eligible to exercise their rights. The notice
shall describe the diversification rights provided under Code section 401(a)(35) and describe the
importance of diversifying the investment of retirement Account assets. Plans with Plan Years
beginning on or after January 1, 2007, but before February 1, 2007, are not required to furnish the
notice earlier than January 1, 2007.
C.
Transition Rules. The transition rules described in IRS Notice 2006-107 (extended by IRS Notice
2008-7) and Code section 401(a)(35)(H) shall apply.
D.
Definitions.
1.
The term publicly traded employer securities means Employer securities which are
readily tradable on an established securities market. Employer securities shall be treated
as publicly traded employer securities if any Employer corporation, or any member of the
controlled group of corporations that includes an Employer corporation, has issued a
class of stock that is a publicly traded employer security. However, the Plan is not treated
as holding Employer securities with respect to any securities held by either an investment
company registered under the Investment Company Act of 1940 or a similar pooled
investment vehicle that is regulated and subject to periodic examination by a State or
Federal agency.
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2.
The term applicable individual means:

(a)
With respect to Elective Deferrals and Employee contributions, including
rollovers (and earnings thereon): (1) any Participant, (2) any Alternate Payee who has an
Account under the Plan, and (3) any Beneficiary of a deceased Participant.
(b)
With respect to other Employer contributions (and earnings thereon): (1) a
Participant who has completed at least three years of service, (2) an Alternate Payee who
has an Account under the Plan with respect to a Participant who has completed at least
three years of service, or (3) a Beneficiary of a deceased Participant.
23.
Loans. This Paragraph shall apply to the extent that the Plan allows for loans. The provisions of Code
Section 72(p) and Treas. Reg. 1.72(p)-1 shall apply to the Plan and are hereby incorporated by reference.
24.
Required Minimum Distributions. The minimum distribution rules under Code section 401(a)(9) shall not
apply for the calendar year 2009. For purposes of this Paragraph: (i) the required beginning date with
respect to any individual shall be determined without regard to this Paragraph for purposes of applying the
minimum distribution rules under Code section 401(a)(9) for calendar years after 2009, and (ii), if
applicable, the 5-year period described in Code section 401(a)(9)(B)(ii) shall be determined without regard
to calendar year 2009. If all or any portion of a distribution during 2009 is treated as an eligible rollover
distribution but would not be so treated if the minimum distribution requirements under Code section
401(a)(9) had applied during 2009, such distribution shall not be treated as an eligible rollover distribution
for purposes of Code sections 401(a)(31), 3405(c) or 402(f).
25.
Rev. Rul. 2008-40-Transfer to Nonqualified Plan. Subject to the conditions and limitations of Revenue
Ruling 2008-40, Revenue Ruling 2011-1 and any superseding guidance, a transfer of assets from the Plan's
trust to a nonqualified foreign trust shall be treated as a distribution.
26.
Rev. Rul. 2008-45-Exclusive Benefit Rule. Sponsorship of the Plan may not be transferred to an unrelated
taxpayer if such transfer would violate Revenue Ruling 2008-45.
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2011 REQUIRED AMENDMENT ADDENDUM

This Amendment to the Plan is adopted to reflect provisions of the Worker, Retiree and Employer
Recovery Act (the "WRERA") and certain other provisions of applicable law and the applicable regulations that are
generally effective after December 31, 2008 ("Applicable Law"). This Amendment is intended as good faith
compliance with the requirements of the WRERA and Applicable Law and is to be construed in accordance with
same. This Amendment and the provisions of Applicable Law shall supersede the provisions of the Plan to the
extent those provisions are inconsistent with the provisions of this Amendment, WRERA and Applicable Law.
A. OPTIONAL PROVISIONS:
2009 Required Minimum Distributions
1a.
Indicate the extent to which participants and beneficiaries have an election to receive distributions that
include 2009 RMDs:
i. [ X ] Default to continue 2009 RMDs.
ii. [ ] Default to discontinue 2009 RMDs.
iii. [ ] Other: ___________.
NOTE: If "Other" is selected, the below provisions will not apply except to the extent specified.
1b.
Direct Rollovers of 2009 RMDs. For purposes of the direct rollover provisions of the Plan, the following
will also be treated as eligible rollover distributions in 2009:
i. [ X ] None. 2009 RMDs will not be treated as eligible rollover distributions in 2009.
ii. [ ] 2009 RMDs only.
iii. [ ] Extended 2009 RMDs only.
iv. [ ] 2009 RMDs and Extended 2009 RMDs.
Roth In-Plan Rollovers

2a.
2b.
2c.
2d.
2e.
If the Plan allows for Roth contributions and the plan is not a limited scope 403(b) plan, are In-Plan Roth
Rollovers permitted?
i. [ X ] No.
ii. [ ] Yes - only if the Plan otherwise allows for the distribution/in-service withdrawal.
iii. [ ] Yes - limitations and/or conditions apply.
iv. [ ] Yes - all distributions/in-service withdrawals permitted under the Code even if not otherwise
provided under the plan.
NOTE: To prevent terminated employees from taking an In-Plan Roth Rollover or to limit In-Plan Roth
Rollovers to a nondiscriminatory class, choose "limitations and/or conditions apply" and describe the
circumstances under which participants can take an In-Plan Roth Rollover.
If A.2a is not "No", indicate whether In-Plan Roth Rollovers are permitted from partially vested accounts:
i. [ ] Yes.
ii. [ ] No.
If A.2a is "Yes -limitations and/or conditions", describe the limitations and/or conditions: ________.
NOTE: In-Plan Roth Rollovers may only be permitted for eligible distributions that are also rollover
distributions (as defined in Code section 402(c)(4)).
If A.2a is not "No", enter the effective date of the In-Plan Roth Rollovers: __________ (must be after Sept.
27, 2010).
If A.2a is not "No", indicate method of preserving Code section 411(d)(6) protected benefits:
i. [ ] Distributions from the In-Plan Roth Rollover Account are permitted at any time
ii. [ ] Preserve existing distributions/in-service withdrawals rights for each account
iii. [ ] Other: _____________________________________
B. STANDARD PROVISIONS:
1.
2009 Required Minimum Distributions. Notwithstanding other provisions of the Plan to the contrary; to
the extent provided above, and by Code section 401(a)(9), IRS Notice 2009-82 and any superseding
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guidance, a participant or beneficiary who would have been required to receive 2009 RMDs or Extended
2009 RMDs will receive those distributions for 2009 unless the participant or beneficiary chooses not to
receive such distributions. Participants and beneficiaries described in the preceding sentence will be given
the opportunity to elect to stop receiving the distributions described in the preceding sentence.
2.
A.
In addition, notwithstanding other provisions of the Plan to the contrary, and solely for purposes of
applying the direct rollover provisions of the Plan, certain additional distributions in 2009, as
chosen above, will be treated as eligible rollover distributions.
B.
Definitions:
i.
"2009 RMDs" are Required Minimum Distributions for 2009 but for the enactment of
section 401(a)(9)(H) of the Code;
ii.
"Extended 2009 RMDs" are one or more payments in a series of substantially equal
distributions (that include the 2009 RMDs) made at least annually and expected to last for
the life (or life expectancy) of the participant, the joint lives (or joint life expectancy) of
the participant and the participants designated beneficiary, or for a period of at least 10
years.
Roth In-Plan Rollovers. To the extent provided in the Optional Provisions and to the extent permitted by
Code section 402A(c), IRS Notice 2010-84 and any superseding guidance, a distribution from the Plan
other than from a designated Roth Account that is an eligible rollover distribution (as defined in Code
section 408A(e)) may be rolled over to a designated Roth Account maintained under this Plan for the
benefit of the individual to whom the distribution is made.
"In-Plan Roth Rollover" means an Employee contribution made to the Plan as a rollover from another
account in the Plan pursuant to this Section.
"In-Plan Roth Rollover Account" means so much of a participant's account as consists of a participant's InPlan Roth Rollover Contributions (and corresponding earnings) made to the Plan.
If In-Plan Roth Rollovers are permitted for all distributions permitted under the Code and to the extent
provided in the Optional Provisions, In-Plan Roth Rollovers are permitted at the following times:
A.
Upon the attainment of age 50 except elective deferrals, qualified nonelective contributions,
qualified matching contributions and the portion of any account that has been used to satisfy the
safe harbor requirements of Code sections 401(k)(12) or 401(k)(13) and/or 401(m)(11) or
401(m)(12) shall not be eligible for withdrawal until the participant attains age 59-1/2.
B.
After-tax, rollover and voluntary accounts can be converted to an In-Plan Roth Rollover Account
at any time.
C.
From a participant's matching contribution account and/or profit sharing contribution account after
5 years of participation. In-service withdrawals are allowed from a participant's matching
contribution account and/or profit sharing contribution account on funds held for at least 2 years.
Withdrawals after 5 years of participation and/or 2 years of accumulation are only permitted from
the accounts to the extent such account has not been used to satisfy the requirements of Code
sections 401(k)(12) or 401(k)(13) and/or 401(m)(11) or 401(m)(12). Withdrawals after 5 years of
participation and/or 2 years of accumulation are also only permitted from accounts to the extent
such account has not been treated as qualified matching contributions or qualified nonelective
contributions.
D.
Immediately after termination of employment.
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3.
Notice 2010-15 - HEART Act. Plan provisions pursuant to Code sections 401(a)(37), 414(u)(9) and
414(u)(12), to the extent applicable, shall also be interpreted pursuant to Notice 2010-15 and any
4.
Right to Divest Publicly Traded Employer Securities. To the extent Code section 401(a)(35) applies to the
plan (the Plan holds publicly traded employer securities and is an applicable defined contribution plan
under Code section 401(a)(35)(E)), the rules regarding the rights to divest publicly traded employer
securities shall be interpreted pursuant to Treas. Reg. section 1.401(a)(35)-1 and any applicable
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2012 INTERIM AMENDMENT ADDENDUM

This Amendment to the Plan is adopted to reflect certain provisions of applicable law ("Applicable Law").
This Amendment and the provisions of Applicable Law shall supersede the provisions of the Plan to the extent those
provisions are inconsistent with the provisions of this Amendment and Applicable Law.
A. STANDARD PROVISIONS:
1.
Group Trusts. Notwithstanding other provisions of the Plan to the contrary, to the extent that the Plan's
trust is a part of any group trust (within the meaning of Internal Revenue Service Revenue Rulings 81-100
and 2011-1), such group trust may invest in the accounts and plans described in Internal Revenue Service
Revenue Ruling 2011-1; provided, that requirements of such ruling and superseding guidance are met. This
paragraph shall be effective as provided in Internal Revenue Service Revenue Ruling 2011-1 (as modified
by Revenue Service Notice 2012-6 and any superseding guidance).
2.
Deferred Annuity Contracts. In determining whether and/or how the qualified joint and survivor annuity
and the qualified preretirement survivor annuity rules described in Code sections 401(a)(11) and 417 apply
to a deferred annuity contract purchased under the Plan, the provisions of Internal Revenue Service
Revenue Ruling 2012-3 and any superseding guidance shall apply.
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The undersigned agree to be bound by the terms of the foregoing addenda to the Plan and acknowledge
receipt of same. The addenda are executed this _____ day of ________________, 2013.
ANALYTICAL PROCESS LABORATORIES, INC.:

Signature:________________________________
Print Name: ______________________________
Title/Position:___________________
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PLEASE NOTE THAT THERE ARE

TWO SIGNATURE PAGES ON THIS DOCUMENT
V4.02-4.02
51
Copyright 2002-2013

Adoption Agreement

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ADOPTION AGREEMENT #006

VOLUME SUBMITTER 401(K)/PROFIT SHARING PLAN

Name of adopting employer (Plan Sponsor): Analytical Process Laboratories, Inc.

Exclude pay earned before participation in Plan from definition of Compensation:

Definition of Testing Compensation:

Highly Compensated Employee

Use top-paid group election in determining Highly Compensated Employees:

Other Employer Service

Special Participation Date

Eligibility Service Computation Rules

Elective Deferrals/Voluntary Contributions

Profit Sharing Contributions

ADP/ACP Safe Harbor

Average Deferral Percentage of Nonhighly Compensated Employees are determined using:

Matching - Maximum Allocation

Plan limits Matching Contributions to a maximum amount/percentage in each Plan Year:

Matching Contributions are allocated to Participant Accounts at the following time(s):

Profit Sharing - Service

Profit Sharing - Formula

Profit Sharing - Integration

More than $0 but not more than 20% of the TWB

Profit Sharing - New Comparability

[ ] Group One: __________. An amount equal to:

If C.35a.iii is selected (points), points will be computed on basis of:

Profit Sharing - Disability

Allocate Profit Sharing Contributions to Disabled Participants (Section 4.03(e)):

Qualified Nonelective Contributions

Qualified Nonelective Contributions will be made on behalf of (Section 4.04(b)):

Rollover Contributions are permitted (Section 4.05):

The Plan is intended to be a SIMPLE 401(k) Plan (Section 4.10):

Vesting Service Computation Rules:

Other Employer Service

Exclude Years of Vesting Service earned before age 18:

Special Vesting Provisions

Provide for special vesting provisions:

Profit Sharing Contribution Account Vesting Schedule:

Normal Retirement Age means:

Early Retirement Age means:

Payment on Participant Death

Transfer from Pension Plan

Required Beginning Date

Required Minimum Distribution Regulation Effective Dates

e. [ ] Voluntary Contribution Account.

Participant Self Direction

Designation of Plan Administrator (Section 12.01):

Top Heavy Plans

Plan to which Top-Heavy allocations are made:

Top Heavy Allocations

Top Heavy Vesting

Top-Heavy vesting schedule:

Present Value Assumptions

ANALYTICAL PROCESS LABORATORIES, INC.:

POST EGTRRA ADDENDUM

PPA AMENDMENT ADDENDUM

Normal Retirement Age [Money Purchase or Target Plan Only]

Death or Disability During Qualified Military Service [HEART Act]

Section 902(a)-(c) PPA--Qualified Automatic Contribution Arrangement (QACA). This Paragraph is

Section 902(e)(3) PPA--Refunds Due to Failed ADP/ACP Tests.

Announcement 2007-59--Mid-Year Changes to Safe Harbor Plans. Mid-year changes to implement a

For purposes of Code sections 401(k)(2)(B)(i)(I), 403(b)(7)(A)(ii), 403(b)(11)(A), or

Non-spouse Rollovers. Effective January 1, 2007, a non-spouse Beneficiary who is a designated

Refunds of Excess Deferrals.

The term applicable individual means: