RETIREMENT SAVINGS TRUST AND PLANEmployee Benefits Plan Agreement |
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Exhibit 4.26
RETIREMENT SAVINGS TRUST AND PLAN
A PROTOTYPE PLAN
SPONSORED BY
CALFEE, HALTER & GRISWOLD LLP
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1400 McDonald Investment Center |
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800 Superior Avenue |
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Suite 1400 |
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Cleveland, Ohio 44114 |
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(216) 622-8200 |
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NOTICE/CONFIDENTIAL - COPYRIGHTED MATERIAL
This document is protected under the copyright laws of the United States and international copyright treaties, and contains proprietary, confidential information of Calfee, Halter & Griswold LLP. Any use, duplication, publication, display, modification, adaptation or dissemination of this document or its contents requires the express written permission of Calfee, Halter & Griswold LLP.
Copyright 2002, Calfee, Halter & Griswold LLP
All Rights Reserved.
TABLE OF CONTENTS
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ARTICLE 1 |
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1-1 |
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INTRODUCTION |
1-1 |
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1.1 Purpose |
1-1 |
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1.2 Qualification |
1-1 |
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ARTICLE 2 |
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2-1 |
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DEFINITIONS |
2-1 |
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2.1 Accounts |
2-1 |
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2.2 ACP Test Safe Harbor Contribution |
2-1 |
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2.3 Active Participant |
2-1 |
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2.4 Administrator |
2-1 |
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2.5 Adoption Date |
2-2 |
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2.6 ADP Test Safe Harbor Contribution |
2-2 |
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2.7 Allocation Date |
2-2 |
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2.8 Annuity Starting Date |
2-2 |
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2.9 Beneficiary |
2-2 |
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2.10 Board |
2-2 |
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2.11 Code |
2-3 |
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2.12 Committee |
2-3 |
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2.13 Company |
2-3 |
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2.14 Compensation |
2-3 |
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2.15 Controlled Group |
2-7 |
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2.16 Covered Employee |
2-7 |
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2.17 Date of Hire |
2-8 |
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2.18 Earned Income |
2-8 |
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2.19 Effective Date |
2-9 |
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2.20 Employee |
2-9 |
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2.21 Enrollment Date |
2-9 |
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2.22 Entry Date |
2-9 |
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2.23 ERISA |
2-9 |
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2.24 Excess Compensation |
2-10 |
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2.25 FMLA Leave |
2-10 |
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2.26 Highly Compensated Employee |
2-10 |
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2.27 Integration Level |
2-11 |
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2.28 Investment Fund |
2-11 |
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2.29 Leased Person |
2-11 |
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2.30 Limitation Year |
2-12 |
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2.31 Look-Back Year |
2-12 |
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2.32 Military Service |
2-12 |
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2.33 Net Profits |
2-13 |
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2.34 Normal Retirement Date |
2-13 |
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2.35 Owner-Employee |
2-14 |
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2.36 Participant |
2-14 |
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2.37 Partner-Employee |
2-14 |
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2.38 Party in Interest |
2-14 |
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2.39 Permanent and Total Disability |
2-14 |
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2.40 Personal Accounts |
2-15 |
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2.41 Plan Year |
2-15 |
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2.42 Qualified Nonelective Contribution |
2-15 |
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2.43 Related Employer |
2-15 |
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2.44 Restatement Date |
2-16 |
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2.45 Self-Employed Individual |
2-16 |
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2.46 Simple Plan |
2-16 |
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2.47 Taxable Wage Base |
2-16 |
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2.48 Taxable Year |
2-16 |
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2.49 Testing Compensation |
2-16 |
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2.50 Top-Paid Group |
2-17 |
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2.51 Trust and Plan |
2-18 |
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2.52 Trustee |
2-19 |
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2.53 Valuation Date |
2-19 |
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2.54 Vested Interest |
2-19 |
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2.55 Vested Percentage |
2-20 |
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2.56 Other Terms Defined |
2-20 |
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ARTICLE 3 |
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3-1 |
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SERVICE |
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3-1 |
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3.1 Service Based on the Elapsed Time Method |
3-1 |
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3.2 Service Based on the Hours Method |
3-4 |
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3.3 Service With Predecessor Employer |
3-9 |
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ARTICLE 4 |
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4-1 |
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ELIGIBILITY AND PARTICIPATION |
4-1 |
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4.1 Eligibility Requirements |
4-1 |
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4.2 Enrollment |
4-1 |
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4.3 Election Not To Participate; Automatic Participation |
4-1 |
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4.4 Entry Date |
4-2 |
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4.5 Reemployment |
4-2 |
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4.6 Active and Inactive Participants |
4-3 |
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ARTICLE 5 |
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5-1 |
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PRE-TAX CONTRIBUTIONS |
5-1 |
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5.1 Election of Pre-Tax Contributions |
5-1 |
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5.2 Limitations on Pre-Tax Contributions |
5-1 |
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5.3 Changes in Elections |
5-2 |
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5.4 Payment to Trustee |
5-2 |
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5.5 Pre-Tax Accounts |
5-2 |
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5.6 Suspension of Pre-Tax Contributions |
5-3 |
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5.7 Catch-Up Contributions After Return From Military Service |
5-3 |
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ARTICLE 6 |
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6-1 |
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PARTICIPATING COMPANY CONTRIBUTIONS |
6-1 |
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6.1 Types of Contributions |
6-1 |
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6.2 Employer Contributions |
6-1 |
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6.3 Matching Contributions |
6-3 |
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6.4 Safe Harbor Contributions |
6-3 |
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6.5 Special ADP Contributions |
6-4 |
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6.6 Simple Plan Contributions |
6-4 |
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6.7 Payment to Trustee |
6-5 |
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6.8 Crediting to Accounts |
6-5 |
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6.9 Correction of Allocation Errors |
6-6 |
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6.10 Employer Contributions On Return From Military Service |
6-6 |
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ARTICLE 7 |
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7-1 |
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AFTER TAX CONTRIBUTIONS |
7-1 |
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7.1 Amount of After Tax Contributions |
7-1 |
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7.2 Changes in Payroll Deductions |
7-1 |
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7.3 Payment to Trustee |
7-1 |
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7.4 After Tax Accounts |
7-2 |
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7.5 Deductible Voluntary Contributions |
7-2 |
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7.6 Suspension of Contributions |
7-2 |
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7.7 Catch-Up Contributions After Return From Military Service |
7-3 |
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ARTICLE 8 |
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8-1 |
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LIMITATIONS ON CONTRIBUTIONS AND ALLOCATIONS |
8-1 |
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8.1 Contributions Are Subject to Limitations |
8-1 |
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8.2 The Dollar Limit |
8-2 |
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8.3 Deferral Percentage Limit |
8-3 |
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8.4 Contribution Percentage Limit |
8-4 |
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8.5 Multiple Use |
8-5 |
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8.6 Deductibility Limit |
8-5 |
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8.7 Correcting Excess Contributions |
8-6 |
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8.8 Definitions and Special Rules |
8-8 |
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ARTICLE 9 |
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9-1 |
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INVESTMENT FUNDS AND DIRECTION OF INVESTMENT |
9-1 |
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9.1 Participant Direction of Investments |
9-1 |
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9.2 Investment Funds |
9-1 |
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9.3 Directed Brokerage Account |
9-2 |
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9.4 Procedures for Direction of Investment |
9-3 |
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9.5 Changes of Direction of Investment |
9-4 |
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9.6 Valuation of Investment Funds |
9-5 |
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9.7 Compliance with Section 404(c) of ERISA |
9-5 |
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9.8 Direction of Investments Not Permitted |
9-6 |
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ARTICLE 10 |
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10-1 |
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INSURANCE CONTRACTS |
10-1 |
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10.1 Purchase of Insurance Contracts |
10-1 |
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10.2 Premium Payments |
10-2 |
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10.3 Accumulation of Dividends, Etc. |
10-2 |
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10.4 Insufficient Funds for Paying Premiums |
10-2 |
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10.5 Contract Provisions |
10-3 |
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10.6 No Insurance Beyond Retirement |
10-4 |
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10.7 Cash Surrender Values |
10-4 |
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10.8 Purchase of Contract on Cessation of Active Participation |
10-4 |
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ARTICLE 11 |
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11-1 |
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ACCOUNTS |
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11-1 |
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11.1 Establishment of Accounts |
11-1 |
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11.2 Crediting and Debiting of Accounts |
11-1 |
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11.3 Valuation of Assets |
11-1 |
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11.4 Valuation of Investment Funds |
11-2 |
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11.5 Interim Valuation of Assets |
11-3 |
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ARTICLE 12 |
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12-1 |
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LOANS |
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12-1 |
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12.1 Loan Administration and Applications |
12-1 |
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12.2 Amount of Loan |
12-1 |
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12.3 Loan Administration |
12-2 |
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12.4 Terms and Conditions of Loans |
12-3 |