CPI QUALIFIED PLAN CONSULTANTS, INC. DEFINED CONTRIBUTION PROTOTYPE PLAN AND TRUST

ARTICLE I, DEFINITIONS

1.01

Account

1

1.02

Account Balance or Accrued Benefit

1

1.03

Accounting Date

1

1.04

Adoption Agreement

1

1.05

Beneficiary

1

1.06

Code

1

1.07

Compensation

1

1.08

Disability

2

1.09

Earned Income

2

1.10

Effective Date

3

1.11

Employee

3

1.12

Employer

3

1.13

ERISA

3

1.14

Highly Compensated Employee

3

1.15

Hour of Service

3

1.16

Leased Employee

4

1.17

Nonhighly Compensated Employee

5

1.18

Nontransferable Annuity

5

1.19

Paired Plans

5

1.20

Participant

5

1.21

Plan

5

1.22

Plan Administrator

5

1.23

Plan Entry Date

5

1.24

Plan Year

5

1.25

Protected Benefit

5

1.26

Related Group/Related Employer

5

1.27

Self-Employed Individual / Owner-Employee/ Shareholder-Employee

6

1.28

Separation from Service

6

1.29

Service

6

1.30

Service with a Predecessor Employer

6

1.31

Trust

6

1.32

Trust Fund

6

1.33

Trustee

6

1.34

Vested

6

ARTICLE II, ELIGIBILITY AND PARTICIPATION

2.01

Eligibility

7

2.02

Age and Service Conditions

7

2.03

Break in Service - Participation

7

2.04

Participation upon Re-employment

8

2.05

Change in Employment Status

8

2.06

Election Not to Participate

8

ARTICLE III, EMPLOYER CONTRIBUTIONS AND FORFEITURES

3.01

Employer Contributions

9

3.02

Deferral Contributions

9

3.03

Matching Contributions

9

3.04

Employer Contribution Allocation

9

3.05

Forfeiture Allocation

11

3.06

Allocation Conditions

12

3.07

Annual Additions Limitation

13

3.08

Estimating Compensation

13

3.09

Determination Based on Actual Compensation

13

3.10

Disposition of Allocated Excess Amount

13

3.11

Combined Plans Annual Additions Limitation

14

3.12

Estimating Compensation

14

3.13

Determination Based on Actual Compensation

14

3.14

Ordering of Annual Addition Allocations

14

3.15

Disposition of Allocated Excess Amount Attributable to Plan

14

3.16

Other Defined Contribution Plans Limitation

14

3.17

Defined Benefit Plan Limitation

15

3.18

Definitions - Article III

15

ARTICLE IV, PARTICIPANT CONTRIBUTIONS

4.01

Participant Contributions

17

4.02

Employee Contributions

17

4.03

DECs

17

4.04

Rollover Contributions

17

4.05

Participant Contributions - Vesting

17

4.06

Participant Contributions - Distribution

17

4.07

Participant Contributions - Investment and Accounting

17

ARTICLE V, VESTING

5.01

Normal/Early Retirement Age

18

5.02

Participant Death or Disability

18

5.03

Vesting Schedule

18

5.04

Cash-out Distributions to Partially-Vested Participants/Restoration of Forfeited Account Balance

18

5.05

Accounting for Cash-Out Repayment

19

5.06

Year of Service - Vesting

19

5.07

Break in Service and Forfeiture Break in Service - Vesting

19

5.08

Included Years of Service - Vesting

20

5.09

Forfeiture Occurs

20

5.10

Rule of Parity - Vesting

20

5.11

Amendment to Vesting Schedule

20

5.12

Deferral Contributions Taken into Account

20

ARTICLE VI, DISTRIBUTIONS

6.01

Timing of Distributions

21

6.02

Required Minimum Distributions

22

6.03

Method of Distribution

24

6.04

Annuity Distributions to Participants and to Surviving Spouses

25

6.05

Waiver Election - QJSA

26

6.06

Waiver Election - QPSA

26

6.07

Distributions Under Qualified Domestic Relations Orders (QDRO)

26

6.08

Defaulted Loan - Timing of Offset

27

6.09

Hardship Distribution

27

6.10

Direct Rollover of Eligible Rollover Distributions

27

6.11

TEFRA Elections

28

ARTICLE VII, EMPLOYER ADMINISTRATIVE PROVISIONS

7.01

Information to Plan Administrator

29

7.02

No Responsibility for Others

29

7.03

Indemnity of Certain Fiduciaries

29

7.04

Employer Direction of Investment

29

7.05

Evidence

29

7.06

Plan Contributions

29

7.07

Employer Action

29

7.08

Fiduciaries Not Insurers

29

7.09

Plan Terms Binding

29

7.10

Word Usage

29

7.11

State Law

29

7.12

Prototype Plan Status

29

7.13

Employment Not Guaranteed

30

ARTICLE VIII, PARTICIPANT ADMINISTRATIVE PROVISIONS

8.01

Beneficiary Designation

31

8.02

No Beneficiary Designation/Death of Beneficiary

31

8.03

Assignment or Alienation

31

8.04

Information Available

31

8.05

Claims Procedure for Denial of Benefits

32

8.06

Participant Direction of Investment

32

ARTICLE IX, PLAN ADMINISTRATOR

9.01

Compensation and Expenses

33

9.02

Resignation and Removal

33

9.03

General Powers and Duties

33

9.04

Plan Loans

33

9.05

Funding Policy

33

9.06

Individual Accounts

33

9.07

Value of Participant’s Account Balance

34

9.08

Allocation and Distribution of Net Income, Gain or Loss

34

9.09

Individual Statement

35

9.10

Account Charged

35

9.11

Lost Participants

35

9.12

Plan Correction

36

9.13

No Responsibility for Others

36

9.14

Notice, Designation, Election, Consent and Waiver

36

ARTICLE X, TRUSTEE AND CUSTODIAN, POWERS AND DUTIES

10.01

Acceptance

37

10.02

Receipt of Contributions

37

10.03

Investment Powers

37

10.04

Records and Statements

40

10.05

Fees and Expenses from Fund

40

10.06

Parties to Litigation

41

10.07

Professional Agents

41

10.08

Distribution of Cash or Property

41

10.09

Participant or Beneficiary Incapacitated

41

10.10

Distribution Directions

41

10.11

Third Party Reliance

41