Defined Contribution Plan Document

ARTICLE III
INDIVIDUAL ACCOUNTS

Section 2: Individual Account Balance.

For periods prior to April 1, 2008, the following provision was applicable to the Plan: as soon as possible after the Valuation Date, the Trustees shall determine and fix the amount in each Covered Employee's Individual Account. The amount in each Individual Account shall be the sum of the following: (a) the amount in the Individual Account as of the last previous Valuation Date plus (b) the Employer Contributions required to be paid on behalf of the Employee during the fiscal quarter plus (c) the net earnings or net loss of the Fund allocated quarterly on the basis of the Employee's previous Account Balances, plus (d) any forfeitures allocated to the Participant's Individual Account pursuant to Article IV Section 2, minus (e) any distributions made to the Employee during the fiscal quarter.

For periods on and after April 1, 2008, the Plan utilizes a daily valuation system for Individual Accounts, which requires that the net asset value of each Individual Account be valued on a daily basis. For periods on and after April 1, 2008, administrative expenses are charged to each Individual Account on or about the 25th day of each month.