Same-Sex Domestic Partner, children or dependents; xvi. the Participant's need to pay for expenses for the repair of damage to the Participant's principal residence that

would qualify for the casualty deduction under Section 165 of the Code (determined without regard to whether the

loss exceeds 10% of adjusted gross income and, effective January 1, 2018, without regard to Section 165(h) of the

Code); or xvii. effective January 1, 2021, expenses and losses (including loss of income) incurred on account of a disaster

declared by the Federal Emergency Management Agency ("FEMA") under the Robert T. Stafford Disaster Relief and

Emergency Assistance Act, Public Law 100-707, provided that the Participant's principal residence or principal

place of employment at the time of the disaster was located in an area designated by FEMA for individual assistance

with respect to the disaster.

3. A hardship withdrawal must be limited to the amount reasonably necessary to satisfy the financial need described above (after payment of all income taxes and penalties on the withdrawal). A withdrawal will be considered reasonably necessary to satisfy a financial need only if the Participant has obtained (i) all currently available other distributions permitted under paragraph (a) and from other plans sponsored by the Employer, and (ii) for hardship withdrawals taken prior to January 1, 2021 only, all loans permitted under Section 8.10 and from other plans sponsored by the Employer. 5. A hardship withdrawal that is charged to the Participant's Accounts may not exceed the lesser of the (A) current

balance of the Accounts or (B) the excess of the total amount of Contributions made to the Accounts over all

previous hardship withdrawals. 54. If the Participant has a balance in the Company Shares Fund, then he must elect to have paid to him all cash

dividends that are subject to the dividend election provisions as described in Section A-3 of Supplement A,

effective as of the first date allowed for new elections or changes in elections in accordance with the provisions

of Section A-3. f. Limitations on Withdrawals. A hardship withdrawal may only be made once in every twelve (12) month

period. The Administrator may adopt additional uniform and non­discriminatory procedures imposing limitations on

the number, frequency, or amount of hardships pursuant to this Section 8.9. bt. Treatment of Withdrawals. Except as otherwise specifically provided herein, a withdrawal shall be

treated as a distribution for all purposes of the Plan.

8.10 Loans. bu. Eligibility for Loans. An Active Participant, or an Inactive Participant who is still an Employee, may borrow

against his vested Account Balance subject to the provisions set forth herein. Such loans shall be available to all

Participants on a reasonably equivalent basis and shall not be made available to Highly Compensated Employees,

officers or shareholders in an amount greater than the amount (stated as a percentage of the Participant's vested

Account) made available to other Participants. bv. Maximum Amount of Loans. A loan to any Participant, when added to the outstanding balance of all other loans

to him from the Plan, shall not exceed the lesser of (i) 50 percent of the Participant's vested Account Balance or

(ii) USD50,000 reduced by the excess (if any) of (A) the highest outstanding balance of loans from all of the plans

of the Employer or any Affiliate during the one-year period ending on the day before the date of the loan over (B)

the outstanding balance of loans from the Plan on the date of the loan. For purposes of this Section, all plans of

the Employer and any Affiliate that permit participant loans shall be treated as one plan. bw. Payment Terms. Each loan to a Participant shall provide for repayment over a period not to exceed five years, or a

longer term in the case of a loan that is used to acquire any dwelling unit which within a reasonable time is used

(determined at the time the loan is made) as the principal residence of the Participant. Each such loan shall

provide for substantially level amortization (with payments not less frequently than quarterly) over the term of

the loan. Notwithstanding the foregoing, payments shall be suspended during any Leave of Absence; provided that,

except for Qualified Military Service, the period during which payments are suspended shall not exceed one year.

43 g. Interest Rate. Each such loan shall bear interest at a reasonable rate to be determined by the

Trustee in a nondiscriminatory manner, taking into consideration interest rates currently being charged by

commercial lending institutions for similar loans. bx. Collateral and Enforcement. Each loan made to a Participant shall be secured by not more than 50 percent of

the vested portion of the Participant's vested Account. Each Participant who is an Employee shall be required to

execute a wage withholding agreement providing for payments of principal and interest to be withheld from his

compensation. Each loan shall also provide that Termination of Employment by the Participant is an event of

default, whether or not a distribution is made from the Participant's Account, permitting the balance of the loan

to be offset against the Participant's Account. Anything else contained herein to the contrary notwithstanding, no

amount shall be offset against a Participant's 401(k) Contributions Account and/or Roth 401(k) Contributions

Account except at a time that a distribution would be permitted to the Participant, whether or not a loan is

treated as a distribution for tax purposes under Section 72(p) of the Code. by. Accounting Treatment. The loan shall for purposes of Article VI be treated as an investment of the funds

credited to the Participant's Account. For purposes of the accounting adjustments provided for by Article VI as of

each Accounting Date until the loan is repaid in full, the Administrator shall reduce the Participant's Account

Balance by the unpaid balance on such loan and shall increase his Account by the amount of interest and other

payments made by the Participant. Each such reduction or increase shall be applied to the Participant's Account and

the investment funds in which his Account is invested in such proportions as he may specify in accordance with

rules and procedures adopted by the Administrator, or, if he fails to specify the proportions, shall be applied

proportionately to such investment funds. bz. Other Restrictions. No loan shall be made to any Participant in an amount of less than USD1,000, or such

lesser amount as the Administrator may establish on a uniform basis. The Administrator may establish additional

restrictions on the number, frequency, or terms of loans, including the fees charged therefore, provided that such

restrictions are applied in a uniform and non-discriminatory manner and do not cause loans to fail to be available

to Participants on a reasonably equivalent basis.

8.11 Coronavirus-Related Distributions and Loan Relief. In accordance with Sections 2202(a) and (b) of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, a Participant who is a Qualified Individual, as defined below, may access amounts in his or her Plan account through a coronavirus distribution ("CV Distribution"), and may also be eligible for special loan repayment relief during the coronavirus pandemic, as described in this Section 8.11. This Section 8.11 shall apply notwithstanding anything in the Plan to the contrary, and is intended to be administered in accordance with, and subject to the limitations of the CARES Act, Internal Revenue Service Notice 2020-50 and any future guidance, rules or regulations issued by the Internal Revenue Service.

a. Qualified Individual. A Participant shall be a Qualified Individual eligible for the relief described in this Section if the Participant certifies, in accordance with the procedures established by the Administrator or its designee, that he or she has experienced one of the following events:

44 55. The Participant is diagnosed with the SARS-CoV-2 virus or with coronavirus disease 2019 (COVID-19); 56. The Participant's spouse or dependent is diagnosed with such virus or disease; 57. The Participant experiences adverse financial consequences stemming from the virus or disease as a result of the

Participant, the Participant's spouse or a member of the Participant's household (A) being quarantined, furloughed,

laid off, having reduced work hours, (B) being unable to work due to lack of child care, (C) the closing or

reduction of hours of a business owned or operated by the Participant, the Participant's spouse or a member of the

Participant's family, or (D) having a reduction in pay or having a job offer rescinded or start date for a job

delayed.

b. CV Distributions. A Participant who is a Qualified Individual may, from June 2,

2020 until December 31, 2020 (or such other end date as specified in future guidance issued by the Internal Revenue Service), take a CV Distribution from the Participant's vested Account Balance. A Participant may take as many CV Distributions as he or she chooses under the Plan; however, the aggregate amount of a Participant's CV Distribution under the Plan and any other eligible retirement plan (as such term is defined in Section 8.5) under which the Participant participates may not exceed the lesser of USD100,000 (as certified by the Participant) or the Participant's vested Account Balance.

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February 18, 2021 15:01 ET (20:01 GMT)