AMERICAN FEDERATION OF MUSICIANS AND EMPLOYERS' PENSION PLAN

Full Pension Plan Document (As Amended and Restated Effective as of January 1, 2002)

1. in the case of an Employee whose compensation is determined on the basis of an hourly rate, the Employee's total earnings for the performance of duties for an Employer during the computation period divided by the Employee's lowest hourly rate of compensation during the computation period; and
   
   
2. in the case of an Employee whose compensation is determined on a basis other than an hourly rate, (i) the Employee's total earnings for the performance of duties for an Employer during the computation period, divided by (ii) the Employee's lowest rate of compensation during the computation period for a specified period of time divided by the number of hours regularly scheduled for the performance of duties during such period of time.

1. the date a Participant attains age 65, provided the Participant is an Active Participant on such date; or
   
   
2. the fifth anniversary of the date the Participant commenced participation in the Plan (disregarding participation prior to April 1, 1988) or, if earlier, the tenth anniversary of the date the Participant commenced participation in the Plan, provided the Participant is an Active Participant on such anniversary.

1. the Participant's Eligible Spouse consents in writing to the election;
   
   
2. the election designates a specific alternate beneficiary, including any class of beneficiaries or any contingent beneficiaries, which may not be changed without spousal consent (such change being permissible only prior to the Participant's Annuity Starting Date);
   
   
3. the election designates a specific form of benefit payment which may not be changed without further spousal consent (such change being permissible only prior to the Participant's Annuity Starting Date);
   
   
4. the Eligible Spouse's consent acknowledges the effect of the election; and
   
   
5. the Eligible Spouse's consent is witnessed by a notary public or a Plan representative duly authorized by the Plan Administrator.

1. a fraction, the numerator of which is the amount of the Employee's Covered Earnings in the applicable period and the denominator of which is $1,500; and
   
   
2. a fraction, the numerator of which is the number of Hours Credited completed by the Employee during the applicable period for which such Employee did not earn Covered Earnings and the denominator of which is 870 in the case of an Employee paid on an hourly basis, or 750 in the case of an Employee not paid on an hourly basis (in accordance with the equivalency set forth in Section 2530.200b-3(f) of the U.S. Department of Labor regulations).

1. each whole year of Pension Credit earned by such Employee (which may be the sum of fractional years of Pension Credit);
   
   
2. each Year of Service completed by such Employee;
   
   
3. to the extent required by Section 411 of the Code and the Treasury regulations promulgated thereunder, each year of service with an Employer prior to the Employer's commencement of participation in the Plan, up to a maximum of five years, during which the Employee was covered under a 'predecessor plan' maintained by the Employer (as that term is defined in Section 1.411(a)-5(b)(3)(v) of the Treasury Regulations);
   
   
4. at the sole and absolute discretion of the Trustees with respect to any Employer, each year of service with the Employer prior to the Employer's commencement of participation in the Plan, up to a maximum of five years, during which the Employee was covered under an annuity plan described in Section 403(b) of the Code maintained by the Employer, to the extent such service would be required to be credited for vesting purposes under Section 1.411(a)-5(b)(3)(v) of the Treasury Regulations had the annuity plan been a 'predecessor plan';
   
   
5. each whole year of Vesting Credit (Canada) earned by such Employee (which may be the sum of fractional years of Vesting Credit (Canada)); and
   
   
6. each whole year which is the sum of fractional years of Pension Credit and fractional years of Vesting Credit (Canada) earned by such Employee.

1. An Employee who is employed in Covered Employment shall become eligible to participate in the Plan upon completion of either 1/4 year of Pension Credit or one Year of Service.
   
   
2. An Employee who becomes eligible to participate under subsection (a) shall retroactively become an Active Participant in the Plan as of the first day of the calendar year during which he or she completes the eligibility requirements of subsection (a).

1. An Employee who has lost his or her status as an Active Participant pursuant to Section 2.03 and is later reemployed by an Employer in Covered Employment, shall again be eligible to participate in the Plan as an Active Participant after completing either 1/4 year of Pension Credit or one Year of Service subsequent to such reemployment. Such Employee shall be retroactively reinstated as an Active Participant as of the first day of the calendar year during which he or she completes the requirements of the previous sentence.
   
   
2. In the case of a former Active Participant who is not vested in a benefit under the Plan and who is later reinstated as an Active Participant, such Participant's Years of Vesting Service for purposes of vesting shall be calculated under the rules contained in Section 4.02.

1. the Participant attains Normal Retirement Age; or
   
   
2. 1. for those Participants who accrued at least 1/4 Year of Vesting Service during any calendar year beginning on or after January 1, 1987, the Participant earns five Years of Vesting Service, or
      
      
   2. for all other Participants, the Participant earns ten Years of Vesting Service.

1. Basic Monthly Amount. The Basic Monthly Amount payable to an eligible Participant age 55 or older shall be as indicated in the following table for each $100 of Contributions payable to the Trust Fund on his or her behalf during all of the years that such individual was a Participant, except for those disregarded under the provisions of Section 4.02. For purposes of applying this table, total Contributions shall be rounded to the nearest $100.
   
   

   BASIC MONTHLY AMOUNT FOR EACH $100 OF CONTRIBUTIONS FOR PENSIONS COMMENCING
   ATTAINED AGE	On or after 1/1/2000
   65 or over	$4.65
   64	4.46
   63	4.28
   62	4.09
   61	3.91
   60	3.72
   59	3.44
   58	3.16
   57	2.88
   56	2.60
   55	2.33

   
   Notwithstanding the foregoing, the Basic Monthly Amount payable to a Participant who (i) is 100% vested in both his or her Retirement Account balance (as described in Section 6.01) in accordance with Section 6.03(a) and in his or her Regular Pension Benefit in accordance with Section 4.01, and (ii) does not elect the lump-sum payment of his or her Retirement Account benefit in accordance with the provisions of Article 6 or 8, shall, except for purposes of calculating the value of a Participant's Retirement Account balance (as described in Section 6.01), be calculated as the sum of:
   
   
   1. the Basic Monthly Amount indicated in the preceding table for each $100 of Contributions payable to the Trust Fund on behalf of the Participant, except for those credited to the Participant's Retirement Account (in accordance with Section 6.02) and those disregarded under the provisions of Section 4.02; and
      
      
   2. a monthly amount attributable to Contributions credited to the Participant's Retirement Account (in accordance with Section 6.02), computed as the Actuarial Equivalent of the lump-sum value of the Participant's Retirement Account balance (as described in Section 6.01).
      
      
2. Actuarial Adjustment of Deferred Pension Benefit. Notwithstanding the provisions of subsection (a) above, if a Participant's Annuity Starting Date is after the Participant attains Normal Retirement Age, and no Contributions have been made to the Trust Fund on behalf of such Participant after Normal Retirement Age, the amount of the Participant's monthly pension benefit commencing on the Participant's Annuity Starting Date shall be the sum of (i) the amount of the Participant's monthly pension benefit that would have been payable as of the Annuity Starting Date if the benefit had commenced at Normal Retirement Age (including any increases in benefits to pensioners described in Section 5.09 below that went into effect between the Normal Retirement Age and Annuity Starting Date), and (ii) the Actuarial Equivalent monthly amount of the total benefit payments the Participant would have received between Normal Retirement Age and the Annuity Starting Date if the benefit had commenced at Normal Retirement Age (including any increases in benefits to pensioners described in Section 5.09 below that went into effect between the Normal Retirement Age and Annuity Starting Date). All amounts calculated hereunder will be subject to adjustment if the benefit is being distributed in the form of a Joint and Survivor Annuity.
   
   
3. Calculation of Pension Benefit Commencing Upon Retirement After Normal Retirement Age. If a Participant continues in Covered Employment beyond Normal Retirement Age and his or her Annuity Starting Date is after Normal Retirement Age, the Regular Pension Benefit payable to such Participant commencing on his or her Annuity Starting Date shall be the greater of:
   
   
   1. the amount of Regular Pension Benefit calculated in accordance with subsection (a) of this Section taking into account all Contributions received through the Annuity Starting Date, or
      
      
   2. the Actuarial Equivalent of the Participant's "normal retirement benefit" (as described below) which would have been payable the preceding year.
      
      
   This calculation shall be performed annually for Plan Years ending after the Participant's attainment of Normal Retirement Age in accordance with Section 1.411(b)-2(b)(4)(iii) of the Treasury Regulations, or any successor provision thereto. For purposes of paragraph (2), the Participant's "normal retirement benefit" for a particular Plan Year shall be the greater of the amounts determined under paragraph (1) or (2) for the preceding Plan Year.

1. Eligibility Requirements. A Participant shall be eligible to receive a Disability Pension Benefit if the Participant ceases Covered Employment with a Contributing Employer on account of Total Disability (as determined in accordance with subsection (b) below) prior to commencement of the Participant's Regular Pension Benefit, and the Participant has completed 10 Years of Vesting Service; provided, however, that the Plan Administrator receives from the Participant a written application for such pension benefit which is complete in all respects on the form(s) provided by the Plan Administrator for this purpose.
   
   
2. Determination of Total Disability. The Administrative Committee shall have sole and absolute authority and discretion to determine whether a Participant has a condition of Total Disability and a Participant's entitlement to a Disability Pension Benefit (or lump-sum disability award set forth in Section 5.06 below) under this Plan pursuant to any procedures that may be adopted by the Administrative Committee or Trustees from time to time. The Administrative Committee may, in its discretion, rely on a certification of a disability benefit award from the Social Security Administration, or on the statements of physicians who shall have examined the Participant. The Plan Administrator may arrange, at the expense of the Trust Fund, for such medical examinations or re-examinations as the Administrative Committee deems appropriate to establish a definitive diagnosis, or to establish a Participant's eligibility for a Disability Pension Benefit (or lump-sum disability award set forth in Section 5.06 below) or continued entitlement to a Disability Pension Benefit under this Plan.
   
   
3. Effective Date of Disability Pension Benefit. If the condition of Total Disability is determined by a disability award issued by the Social Security Administration, the Disability Pension Benefit shall be payable effective as of the first day of the month coincident with or next following the date the Total Disability was found to have commenced in such award. If the condition of Total Disability is determined by other evidence satisfactory to the Administrative Committee, the Disability Pension Benefit shall be payable effective as of the first day of the month coincident with or next following the date Total Disability was found to have commenced as determined by the Administrative Committee; provided, however, that in no event shall such Disability Pension Benefit be payable effective as of a date more than six months prior to the Annuity Starting Date of the Disability Pension Benefit as determined in accordance with the provisions of Section 8.06(a). Any amount which the Administrative Committee determines, in its sole and absolute discretion, is payable with respect to a period of time prior to the commencement of the Disability Pension Benefit shall be included in the first payment of such benefit.
   
   
4. Continued Entitlement to Disability Pension Benefit. If a Pensioner receiving a Disability Pension Benefit who has not attained Normal Retirement Age shall cease to have a condition of Total Disability, as determined by the Administrative Committee in its sole and absolute discretion in accordance with the provisions of this Section 5.04, payment of his or her Disability Pension Benefit shall cease as soon as is administratively practicable and no benefits shall thereafter be paid until the Participant either (i) again becomes eligible to receive a Disability Pension Benefit due to a new condition of Total Disability, or (ii) becomes eligible to receive a Regular Pension Benefit. A Pensioner receiving a Disability Pension Benefit who has not attained Normal Retirement Age who resumes Covered Employment and earns in excess of $15,000 of Covered Earnings in a calendar year (which Earnings are attributable to Covered Employment performed during that calendar year) shall be deemed to have ceased his or her condition of Total Disability, and payment of his or her Disability Pension Benefit shall cease as soon as is administratively practicable. No benefits shall thereafter be paid until the Participant either (i) again becomes eligible to receive a Disability Pension Benefit due to a new condition of Total Disability, (ii) becomes eligible to receive a Regular Pension Benefit, or (iii) provides evidence satisfactory to the Administrative Committee, in its sole and absolute discretion, that his or her condition of Total Disability has continued.

1. such Participant has accumulated at least one Year of Vesting Service; and
   
   
2. the Participant earned at least $500 of Covered Earnings during (i) the calendar year in which his or her condition of Total Disability commenced (as determined in accordance with Section 5.04(b) above), or (ii) the calendar year immediately preceding such calendar year.

1. Redeterminations With Respect to Contributions Based on Covered Employment Prior to January 1, 1996. If a Pensioner returns to Covered Employment and has Covered Earnings after his or her Annuity Starting Date, the provisions of this subsection (a) shall apply with respect to Contributions based on any such Earnings earned prior to 1996. The amount of benefits redetermined pursuant to this subsection (a) are subject to adjustment where the pension is being paid in the form of a Joint and Survivor Annuity. The redetermination procedures set forth in this subsection (a) shall apply only to the Contributions based on Earnings earned by a Pensioner after his or her Annuity Starting Date and shall not apply to any Contributions taken into consideration at the time of the Pensioner's Annuity Starting Date. Contributions shall be rounded to the nearest $100. The amount of any additional pension benefit payable based on Contributions credited after a Pensioner's Annuity Starting Date, as determined in accordance with this subsection, shall be added to the Pensioner's monthly pension benefit and commence to be distributed on the July 1 following the calendar year it was accrued. The Pensioner shall be entitled to an additional Basic Monthly Amount based on (i) the Pensioner's attained age as of July 1 of the year following the calendar year in which the Covered Earnings were earned (except in the case of a Pensioner receiving payment of a Disability Pension Benefit with respect to which redeterminations shall at all times be made using the dollar rate applicable to age 65), and (ii) the monthly pension factors indicated in the following table:
   
   

   ATTAINED AGE;	MONTHLY PENSION SUPPLEMENT PER $100 OF CONTRIBUTIONS:
   55	$ .83
   56	.86
   57	.87
   58	.89
   59	.90
   60	.92
   61	.95
   62	.97
   63	.99
   64	1.02
   65 or over	4.65

   
   
   For years preceding attainment of Normal Retirement Age by a Pensioner receiving payment of a Regular Pension Benefit, the additional benefit shall not be less than the amount determined using the applicable Basic Monthly Amount dollar rate set forth in Section 5.03(a) based on the Pensioner's attained age as of July 1 of the year following the calendar year in which the Covered Earnings were earned, reduced by the Actuarial Equivalent of the pension benefits paid to the Pensioner during that calendar year.
   
   
2. Reretirements and Redeterminations With Respect to Contributions Based on Covered Employment On or After January 1, 1996. Notwithstanding anything contained herein to the contrary, if a Pensioner returns to Covered Employment and has Covered Earnings in any calendar year after his or her initial Annuity Starting Date, which would otherwise have entitled such Pensioner to a redetermined benefit under the provisions of subsection (a) of this Section, the provisions of this subsection (b) shall apply with respect to Contributions based on Earnings earned on and after January 1, 1996.
   
   If a Pensioner initially commences receiving payment of a Regular Pension Benefit on or after attaining Normal Retirement Age, and thereafter returns to Covered Employment and earns additional Covered Earnings, the additional benefits that may become payable to such a Pensioner shall be calculated and distributed in accordance with the provisions of subsection (a) of this Section. The form of payment of the additional benefits shall be the same as that of the Pensioner's initial Regular Pension Benefit; provided, however, that if the initial Regular Pension Benefit is being paid in the form set forth in Section 8.01(b), the balance of the guaranteed amount of the initial Regular Pension Benefit which is payable to the Participant's Beneficiary upon the Participant's death, if any, shall be reduced by the additional benefits paid to the Participant, and there shall not be a new guaranteed amount payable with respect to the additional benefits.
   
   The following provisions shall apply with respect to any additional pension benefits that may become payable to a Pensioner who initially retires and commences receiving payment of a pension benefit prior to attaining Normal Retirement Age, and then returns to Covered Employment and earns additional Covered Earnings (for purposes of this subsection (b) only, referred to as an "early retirement Pensioner").
   
   
   1. Any additional pension benefit that may become payable to an early retirement Pensioner with respect to Contributions based on Earnings earned by such early retirement Pensioner after his or her initial Annuity Starting Date prior to his or her attainment of Normal Retirement Age shall commence to be distributed to such early retirement Pensioner on the first day of the month following his or her attainment of Normal Retirement Age. Such day shall be deemed the Annuity Starting Date with respect to the additional monthly benefit payable to the early retirement Pensioner with respect to such Contributions (for purposes of this subsection (b) only, referred to as the "later Annuity Starting Date"), and the commencement of this additional pension benefit may not be deferred beyond the later Annuity Starting Date. If the additional monthly pension benefit payable commencing on the later Annuity Starting Date is paid in the form set forth in Section 8.01(b), the guaranteed amount of such additional benefit shall equal 100 times the monthly benefit amount determined under paragraph (2) of this subsection (b)
      
      .
   2. Subject to adjustment where the early retirement Pensioner's initial pension benefit is being paid in the form of a Joint and Survivor Annuity or where the additional pension benefit is to be paid in the form of a Joint and Survivor Annuity, the amount of the additional monthly pension benefit that will become payable to an early retirement Pensioner as of his or her later Annuity Starting Date shall be the greater of the following two amounts:
      
      
      1. (i) the monthly benefit computed using the Basic Monthly Amount dollar rate set forth in Section 5.03(a) applicable to age 65 and all Contributions credited on behalf of the early retirement Pensioner for all periods of time up to the end of the month during which he or she attains Normal Retirement Age (including Contributions which were used in calculating his or her original pension benefit), less the monthly Actuarial Equivalent value of the pension benefits actually paid to such early retirement Pensioner from his or her initial Annuity Starting Date up to the end of the month during which he or she attains Normal Retirement Age, minus (ii) the amount of the monthly pension benefit that was payable to the early retirement Pensioner immediately prior to his or her later Annuity Starting Date; and
         
         
      2. the sum of the additional monthly benefits that would have become payable to the early retirement Pensioner annually with respect to Contributions based on Covered Earnings earned from the later of January 1, 1996 and his or her initial Annuity Starting Date up to the end of the month during which he or she attains Normal Retirement Age if those benefits were calculated in accordance with the provisions of subsection (a) of this Section, without regard to the last paragraph of subsection (a).
      
      
      
   3. Additional benefits payable to an early retirement Pensioner with respect to Contributions based on Covered Employment after attaining Normal Retirement Age shall be calculated and distributed in accordance with the provisions of subsection (a) of this Section. The form of payment shall be the same as that elected by the early retirement Pensioner as of his or her later Annuity Starting Date determined under this subsection (b), if any, in accordance with the applicable provisions of Article 8 of the Plan; provided, however, that if the original pension benefit and/or the benefit commencing on the later Annuity Starting Date are being paid in the form set forth in Section 8.01(b), the balance of the guaranteed amount of such benefits which is payable to the Participant's Beneficiary upon the Participant's death, if any, shall be reduced by any additional benefits paid to the Participant with respect to Covered Employment performed after attainment of Normal Retirement Age, and there shall not be a new guaranteed amount payable with respect to any additional benefit paid in the form set forth in Section 8.01(b) based on Covered Employment performed after attainment of Normal Retirement Age.
      
      
   4. If an early retirement Pensioner does not have a later Annuity Starting Date because he or she first returned to Covered Employment and earned additional Covered Earnings after attaining Normal Retirement Age, the first date that additional benefits become payable under the provisions of subsection (a) of this Section shall be the Annuity Starting Date of such additional pension benefit. The form of payment elected at that time shall also apply to all subsequent additional pension benefits that become payable to him or her thereafter, if any; provided, however, that if the original pension benefit is being paid in the form set forth in Section 8.01(b), the balance of the guaranteed amount of such benefit which is payable to the Participant's Beneficiary upon the Participant's death, if any, shall be reduced by any additional benefits paid to the Participant with respect to Covered Employment performed after attainment of Normal Retirement Age, and there shall not be a new guaranteed amount payable with respect to any additional benefit paid in the form set forth in Section 8.01(b) based on Covered Employment performed after attainment of Normal Retirement Age.
      
      
   5. A Participant or former Participant who retires prior to attaining Normal Retirement Age and receives a lump-sum payment of his or her pension benefit in accordance with the provisions of Section 8.05 of the Plan, and then returns to Covered Employment and earns additional Covered Earnings, shall be considered an early retirement Pensioner for purposes of this subsection (b); provided, however, that with respect to such an early retirement Pensioner, the amounts used in the calculation of the additional pension benefit payable as of the later Annuity Starting Date under paragraph (2)(A) of this subsection (b), which are based on the monthly value of benefits actually paid to an early retirement Pensioner, shall be computed as the monthly Actuarial Equivalent value of the lump-sum payment received by the early retirement Pensioner as of his or her initial Annuity Starting Date (plus subsequent lump-sum payments received by the early retirement Pensioner with respect to additional benefits based on Covered Earnings earned prior to 1996, calculated in accordance with subsection (a) of this Section, if any).
      
      
   6. In the event that an early retirement Pensioner who has earned an additional monthly pension benefit described in paragraph (2) of this subsection (b) dies prior to his or her later Annuity Starting Date, the provisions concerning the amount and distribution of pre-retirement death benefits set forth in Section 7.02 shall apply with respect to distribution of the death benefit attributable to Contributions credited on behalf of the early retirement Pensioner based on Covered Employment performed after the Pensioner's initial Annuity Starting Date; provided, however, that the $2,000/$4,000 minimum described in Section 7.02 shall not apply.

1. effective January 1, 2000, all pension benefits and death benefits payable in monthly installments to Pensioners and Beneficiaries receiving such benefits on December 31, 1999 shall be increased by 7%.

1. Defined Benefit Plan Limit.
   
   
   1. Notwithstanding any provision hereof to the contrary, a Participant's annual benefits payable in any limitation year from all defined benefit plans maintained by the Employer shall not exceed the actuarial equivalent of an annual benefit equal to $160,000, as adjusted by the Secretary of the Treasury for cost of living increases. For purposes of this Section, "limitation year" means the calendar year. For purposes of this Section, "annual benefit" means the equivalent of a benefit (adjusted, if necessary, in accordance with Sections 415(b)(2)(B) and 415(b)(2)(E) of the Code and Treasury Regulations promulgated thereunder) payable annually in the form of a single life annuity, with no ancillary benefits, under a plan to which employees do not contribute and under which no rollover contributions are made, determined in accordance with regulations prescribed by the Secretary of Treasury; provided, however, that such limits will apply to the Participant's benefit without reference to the survivor benefit in the case of an annuity benefit payable in the form of a qualified joint and survivor annuity (as defined in Section 417(b) of the Code).
      
      
   2. If a Participant's benefit payable under this Plan commences before age 62, the annual benefit shall not exceed the actuarial equivalent of a $160,000 annual benefit beginning at age 62, adjusted in accordance with Sections 415(b)(2)(C) and 415(b)(2)(E) of the Code and Treasury Regulations promulgated thereunder.
      
      
   3. If a Participant's benefit payable under this Plan commences after age 65, the annual benefit shall not exceed the actuarial equivalent of a $160,000 annual benefit beginning at age 65, adjusted in accordance with Section 415(b)(2)(D) and 415(b)(2)(E) of the Code and Treasury Regulations promulgated thereunder.
      
      
   4. The provisions of paragraph (1) of this subsection (a) will not operate to limit the Participant's annual annuity benefits to an amount less than the actuarial equivalent of a single life annuity of $10,000 from all defined benefit plans maintained by the Employer (excluding any other multiemployer plan) in which the Participant participated. This paragraph (4) will not apply if the Participant at any time participated in a defined contribution plan maintained by the Employer.
      
      
   5. If the annual benefits payable to a Participant in any limitation year from all defined benefit plans maintained by the Employer (excluding any other multiemployer plan) exceed the limit set forth in this subsection (a), the Employer shall reduce the benefits payable to the Participant under the other defined benefit plan(s) maintained by the Employer to a level at which the limits set forth in this subsection (a) will not be exceeded. If the annual benefits payable to a Participant in any limitation year from this Plan exceed the limit set forth in this subsection (a), the annual benefits payable from this Plan shall be reduced to a level at which the limits set forth in this subsection (a) will not be exceeded.
   
   
   
2. Adjustment of Limitations.
   
   
   1. If a Participant has fewer than 10 Years of Service, the limitation set forth in paragraph (a)(4) shall be reduced to a limitation determined under such paragraph multiplied by a fraction, the numerator of which is total Years of Service and the denominator of which is 10.
      
      
   2. If a Participant has fewer than 10 years of participation in the Plan, the dollar limitation set forth in paragraph (a)(1) shall be reduced to a limitation determined under such paragraph multiplied by a fraction, the numerator of which is the total years of participation in the Plan and the denominator of which is 10.
   
   
   
3. Disaggregation of Employers. For purposes of this Section 5.10, the limits on a Participant's benefits and annual additions shall be calculated separately with respect to each Employer with whom the Participant has Covered Employment.
   
   
4. Incorporation By Reference. Notwithstanding the foregoing, the provisions of Section 415 of the Code and the Treasury Regulations promulgated thereunder are hereby incorporated by reference and shall be controlling in the event of any inconsistency between the terms of this Plan and such provisions or Treasury Regulations.

1. A Participant is credited in his Retirement Account with the Contributions paid to the Trust Fund on his or her behalf prior to January 1, 1968 (including any Contributions credited prior to the Participant's satisfaction of the general Plan participation requirements set forth in Section 2.01) if his or her Covered Earnings amounted to an aggregate of $1,500 during any five consecutive calendar year period prior to January 1, 1968. Contributions for Covered Earnings prior to the first such five-year period are not credited to the Retirement Account.
   
   
2. If a Participant has had Covered Earnings on which Contributions were due but not paid, he or she shall not receive credit for such unpaid amounts in his or her Retirement Account, but shall, subject to such nondiscriminatory rules and limitations as the Trustees may establish, be credited with such Covered Earnings for an appropriate calendar year for the sole purpose of meeting the $1,500 requirement of subsection (a) of this Section. This Section shall only apply to Contributions that were due to the Fund prior to January 1, 1968.
   
   

1. Any Participant who had an aggregate of $1,500 or more of Covered Earnings during any five consecutive calendar year period prior to January 1, 1968, shall be 100% vested in his or her Retirement Account balance.
   
   
2. (b) With respect to a Participant who is 100% vested in his or her Retirement Account balance in accordance with subsection (a) of this Section, and who satisfies the eligibility requirements for a Regular Pension Benefit or a Disability Pension Benefit described in Article 5, the following provisions shall apply:
   
   
   1. The Participant shall be eligible to elect to receive distribution of his or her Retirement Account balance in the form of a lump-sum payment in accordance with the provisions of Section 8.02.
      
      
   2. A Participant who receives a lump-sum payment of his or her Retirement Account balance in accordance with the provisions of Section 8.02 may qualify for a Regular Pension Benefit, Disability Pension Benefit or death benefit under the provisions of Articles 5 or 7, as applicable, with respect to Contributions made to the Plan on his or her behalf which are not credited to his or her Retirement Account, upon the following terms:
      
      
   1. the eligibility requirements for a Regular Pension Benefit, Disability Pension Benefit or death benefit under Article 5 or 7, as applicable, are satisfied; and
      
      
   2. any determination of a monthly Regular Pension Benefit, Disability Pension Benefit or death benefit will be based on the Contributions made on behalf of the Participant which are not credited to his or her Retirement Account. In determining a Participant's eligibility for monthly benefits, he or she will receive credit in accordance with the provisions of the Plan for all periods of time, including periods covered by Contributions for which he or she received a lump-sum payment.
      
      
   3. A Participant who elects a lump-sum payment of his or her Retirement Account balance in accordance with Section 8.02, and who qualifies for a Regular Pension Benefit with respect to Contributions made to the Plan on his or her behalf which are not credited to his or her Retirement Account in accordance with paragraph (2) above, may elect to defer commencement of his or her Regular Pension Benefit to a later date in accordance with the provisions of Section 8.06.
      
      
   4. If a Participant does not elect to receive distribution of his or her Retirement Account balance in a lump-sum payment in accordance with the provisions of Section 8.02, the Participant's Regular Pension Benefit, Disability Pension Benefit or death benefit under the provisions of Article 5 or 7, as applicable, shall be calculated based on the Contributions made on behalf of the Participant which are credited to the Participant's Retirement Account (in accordance with Section 6.02), as well as the Contributions which are not credited to his or her Retirement Account, in the manner provided in the last paragraph of Section 5.03(a).
      
      
3. With respect to a Participant who is 100% vested in his or her Retirement Account balance in accordance with subsection (a) of this Section, and who does not satisfy the eligibility requirements for a Regular Pension Benefit or Disability Pension Benefit, the following provisions shall apply:
   
   
   1. The Participant shall be eligible to receive distribution of his or her Retirement Account balance once he or she has (i) attained his or her Normal Retirement Age, or (ii) retired and attained age 55, provided the Plan Administrator receives from the Participant a written application for such a benefit which is complete in all respects on the form(s) provided by the Plan Administrator for such purpose. Notwithstanding the preceding sentence, no Retirement Account benefit shall be paid to a Participant who received a lump-sum disability award described in Section 5.06.
      
      
   2. The provisions concerning the distribution of benefits set forth in Article 8 shall apply with respect to the distribution of the Retirement Account balance, with the following modifications:
      
      
      1. any monthly benefit payable to a Participant with respect to the Retirement Account balance shall be computed as the Actuarial Equivalent of the lump-sum value of the Participant's Retirement Account balance (as described in Section 6.01);
         
         
      2. the normal form of distribution to a Participant who does not have an Eligible Spouse as of his or her Annuity Starting Date shall be a single life annuity with a guaranteed amount equal to any remaining amount of the Participant's Retirement Account balance, which guaranteed amount, if any, shall be distributed to the Participant's Beneficiary in the form of a lump-sum payment; and
         
         
      3. the only optional form of payment available to any Participant for distribution of the Retirement Account balance is a lump-sum payment.
         
         
4. With respect to a Participant who is 100% vested in his or her Retirement Account balance in accordance with subsection (a) of this Section, and who dies (i) prior to being vested in a Regular Pension Benefit in accordance with Section 4.01, (ii) prior to the distribution of his or her Retirement Account balance, and (iii) without satisfying the eligibility requirements for the death benefit for non-vested participants described in Section 7.01, such Participant's Beneficiary shall be eligible to receive distribution of the Participant's Retirement Account balance in a lump-sum payment as soon as administratively practicable following the death of the Participant provided the Plan Administrator receives from the Beneficiary a written application for such benefit which is complete in all respects on the form(s) provided by the Plan Administrator for such purpose.

1. If a Participant dies before he or she is vested in a Regular Pension Benefit in accordance with Section 4.01, subject to the provisions of Section 7.04, his or her Beneficiary shall be eligible for the payment of a death benefit if the following two requirements are satisfied prior to the Participant's death:
   
   
   1. the Participant had at least one Year of Vesting Service; and
      
      
   2. Contributions on the Participant's behalf for the calendar year during which he or she died, or the previous calendar year, represent Covered Earnings of $500 or more.
      
      
2. The amount of the death benefit in this case shall be the greater of (i) $2,000, or in the event that the death was an Accidental Death, $4,000, and (ii) if the Participant dies prior to the distribution of his or her Retirement Account balance, the amount of the deceased Participant's Retirement Account balance, if any, determined in accordance with Section 6.01.
   
   
3. The death benefit payable under this Section shall be paid to the Participant's Beneficiary in the form of a lump-sum payment.

1. Eligibility for Benefit. A Participant's Beneficiary shall be eligible to receive the death benefit described in this Section if the Participant dies after he or she is vested in a Regular Pension Benefit in accordance with Section 4.01, but prior to his or her Annuity Starting Date for a Regular Pension Benefit or a Disability Pension Benefit, subject to the provisions of Section 7.04.
   
   
2. Amount of Benefit.
   
   
   1. Effective for Participants who die prior to July 1, 2002, the amount of the death benefit which shall be payable to the Participant's Beneficiary shall be determined as follows:
      
      
      1. For Participants who are age 60 or over at the time of death, the amount of the death benefit shall equal the greater of: (i) 100 times the monthly Regular Pension Benefit the Participant would have been entitled to had he or she been age 65 and elected to receive a Regular Pension Benefit the day before his or her death; or (ii) $2,000, or $4,000 for an Accidental Death.
         
         
      2. For Participants who are at least age 55 but under age 60 at the time of death, the amount of the death benefit shall equal the greater of: (i) 90 times the monthly Regular Pension Benefit the Participant would have been entitled to receive had he or she been age 65 and elected to receive a Regular Pension Benefit the day before his or her death; or (ii) $2,000, or $4,000 for an Accidental Death.
         
         
      3. For Participants who are under age 55 at the time of death, the amount of the death benefit shall equal the greater of: (i) 65 times the monthly Regular Pension Benefit the Participant would have been entitled to had he or she been age 65 and elected to receive a Regular Pension Benefit the day before his or her death; or (ii) $2,000, or $4,000 for an Accidental Death.
         
         
   2. Effective for Participants who die on or after July 1, 2002, the amount of the death benefit which shall be payable to the Participant's Beneficiary shall be determined as follows:
      
      
      1. For Participants who are age 55 or over at the time of death, the amount of the death benefit shall equal the greater of: (i) 100 times the monthly Regular Pension Benefit the Participant would have been entitled to had he or she elected to receive a Regular Pension Benefit the day before his or her death; or (ii) $2,000, or $4,000 for an Accidental Death.
         
         
      2. For Participants who are under age 55 at the time of death, the amount of the death benefit shall equal the greater of: (i) 100 times the monthly Regular Pension Benefit the Participant would have been entitled to had he or she been age 55 and elected to receive a Regular Pension Benefit the day before his or her death; or (ii) $2,000, or $4,000 for an Accidental Death.
         
         
3. Form of Payment of Benefit.
   
   
   1. Subject to the provisions of subsection (d) of this Section and the provisions of Section 8.05, the Participant's Beneficiary may file a written election, on the form(s) provided by the Plan Administrator for such purpose, to receive distribution of the death benefit amount described in subsection (b) of this Section in one of the following options specified below:
      
      
      1. the Survivor's Pension with payments commencing with the month following the month in which occurs the later of (i) the Participant's date of death, or (ii) the date the Participant would have reached Normal Retirement Age;
         
         
      2. if the Participant dies before reaching Normal Retirement Age, the Survivor's Pension with payments commencing at any time following the Participant's death which is prior to the date the Participant would have reached Normal Retirement Age;
         
         
      3. monthly installments commencing as soon as administratively practicable following the death of the Participant, with each payment equal to the following amount (subject to any subsequent adjustment pursuant to Section 5.09 hereof): (i) for Participants who die prior to July 1, 2002, the monthly Regular Pension Benefit the Participant would have been entitled to had he or she been age 65 and elected to receive a Regular Pension Benefit the day before his or her death; or (ii) for Participants who die on or after July 1, 2002, the monthly Regular Pension Benefit the Participant would have been entitled to had he or she elected to receive a Regular Pension Benefit the day before his or her death (or, for Participants who are under age 55 at the time of death, the monthly Regular Pension Benefit the Participant would have been entitled to had he or she been age 55 and elected to receive a Regular Pension Benefit the day before his or her death).
         
         
      4. the lump-sum payment of the death benefit described in subsection (b) of this Section or, if greater, the Participant's Retirement Account balance (as described in Section 6.01), if any, as soon as administratively practicable following the death of the Participant.
         
         
   2. If the Participant's Beneficiary elects to receive a Survivor's Pension and dies before the Annuity Starting Date of his or her Survivor's Pension, the Survivor's Pension benefit shall be forfeited.
      
      
4. Participant with Eligible Spouse. Notwithstanding anything contained herein to the contrary, if the Participant has an Eligible Spouse at the time of death, the Participant's Eligible Spouse shall be the Beneficiary of the death benefit described in subsection (b) above. Subject to the provisions of Section 8.05, this death benefit shall be paid to the Participant's Eligible Spouse in the form of a Survivor's Pension (as described in subsection (c) of this Section), unless the surviving Eligible Spouse files a written election, on the form(s) provided by the Plan Administrator for such purpose, to receive distribution of one of the other options specified in paragraph (1) of subsection (c) of this Section. If the Participant's surviving Eligible Spouse does not file a written election to receive distribution in a form other than a Survivor's Pension and dies prior to the Annuity Starting Date of his or her Survivor's Pension, the Survivor's Pension benefit shall be forfeited.
   
   

1. If a Participant has an Eligible Spouse as of his or her Annuity Starting Date, subject to the provisions of Section 8.05, the normal form of payment of the Participant's Regular Pension Benefit or Disability Pension Benefit, as applicable, shall be a Joint and Survivor Annuity with the Participant's Eligible Spouse as the Participant's Joint Annuitant.
   
   
2. If the Participant does not have an Eligible Spouse as of his or her Annuity Starting Date, subject to the provisions of Section 8.05, the normal form of payment of the Participant's Regular Pension Benefit or Disability Pension Benefit, as applicable, shall be payment of the amount set forth in Section 5.03 or Section 5.05, as applicable, in the form of a single life annuity providing monthly payments for the life of the Participant, with the following additional guaranteed payments.
   
   
   1. Except as provided in paragraph (2) of this subsection (b), if the Pensioner dies before receiving a total pension benefit amount equal to the amount described in the following sentence, the balance of such total pension benefit amount shall be paid to his or her Beneficiary. The guaranteed total pension benefit amount shall be:
      
      
      1. with respect to a Regular Pension Benefit, 100 times (or, in the event a Past-Service Benefit is involved, 75 times) the monthly pension benefit amount the Pensioner would have received had he or she been 65 years old as of his or her Annuity Starting Date; and
         
         
      2. with respect to a Disability Pension Benefit, the greater of: (i) 100 times (or, in the event a Past-Service Benefit is involved, 75 times) the monthly pension benefit amount the Pensioner would have received had he or she been 65 years old as of his or her Annuity Starting Date; and (ii) $2,000.
         
         
   2. Effective with respect to all Regular Pension Benefits or Disability Pension Benefits for which (i) the Plan Administrator receives an initial application (on the form provided by the Plan Administrator for such purpose) on or after July 1, 2002, or (ii) the Plan Administrator receives an initial application (on the form provided by the Plan Administrator for such purpose) before July 1, 2002, but the Participant does not complete the application form(s) or otherwise take all of the steps necessary for commencement of his or her Regular Benefit or Disability Pension Benefit within the time periods specified by the Plan Administrator, if the Pensioner dies before receiving a total pension benefit amount equal to the amount described in the following sentence, the balance of such total pension benefit amount shall be paid to his or her Beneficiary. The guaranteed total pension benefit amount shall be:
      
      
      1. with respect to a Regular Pension Benefit, the greater of: (i) 100 times (or, in the event a Past-Service Benefit is involved, 75 times) the monthly pension benefit amount the Pensioner received as of his or her Annuity Starting Date; and (ii) the guaranteed total pension benefit amount that would have applied to such Pensioner under the provisions of paragraph (1) of this subsection (b) had the Annuity Starting Date of his or her Regular Pension Benefit been July 1, 2002; and
         
         
      2. with respect to a Disability Pension Benefit, the greater of: (i) 100 times (or, in the event a Past-Service Benefit is involved, 75 times) the monthly pension benefit amount the Pensioner would have received had he or she been 65 years old as of his or her Annuity Starting Date; and (ii) $2,000.
         
         
   3. The Beneficiary may elect in writing, on the form(s) and at such time(s) as are provided by the Plan Administrator for such purpose, distribution of the remaining balance of the guaranteed total pension benefit amount described in paragraph (1) or paragraph (2) of this subsection (b), as applicable, in either of the following optional forms of payment:
      
      
      1. monthly installments, with each payment equal to the monthly pension benefit amount that the Pensioner had been receiving immediately prior to his or her death (subject to any subsequent adjustment pursuant to Section 5.09 hereof); or
         
         
      2. a lump-sum payment

1. Subject to the provisions of Section 8.05, in lieu of receiving a pension benefit in the normal form of payment provided in Section 8.01(a), a Participant who has an Eligible Spouse as of his or her Annuity Starting Date may make a Qualified Election at any time during the 90 day period immediately preceding his or her Annuity Starting Date, to receive payment of his or her pension benefit in one of the following optional forms:
   
   
   1. a Joint and Survivor Annuity with a Joint Annuitant other than the Participant's Eligible Spouse;
      
      
   2. the form described in Section 8.01(b); or
      
      
   3. if the Participant satisfies the requirements of Section 6.03(a), the lump-sum payment of the Participant's Retirement Account balance (as described in Section 6.01) and, if the Participant satisfies the requirements set forth in Section 6.03(b)(2)(A), the payment of an additional Regular or Disability Pension Benefit computed in accordance with the provisions of Section 6.03(b)(2)(B) in any of the forms described in Section 8.01(a) or (b) or in paragraph (1) of this subsection (a), as the Participant elects, either at the same time as the lump-sum payment of the Retirement Account balance or, with respect to a Regular Pension Benefit, at a later date as permitted by the provisions of Section 6.03(b)(3).
      
      
2. Subject to the provisions of Section 8.05, in lieu of receiving a pension benefit in the normal form of payment provided in Section 8.01(b), a Participant who does not have an Eligible Spouse as of his or her Annuity Starting Date may, within 90 days prior to his or her Annuity Starting Date, elect in writing on the form(s) provided by the Plan Administrator for such purpose, to waive the normal form of payment described in Section 8.01(b) and, in lieu thereof, receive payment of his or her pension benefit in one of the following optional forms:
   
   
   1. a Joint and Survivor Annuity; or
      
      
   2. if applicable, the optional form described in paragraph (3) of subsection (a) of this Section.
      
      
3. A Participant who makes a Qualified Election under the provisions of subsection (a) of this Section, or a written election under the provisions of subsection (b) of this Section, as applicable, may revoke his or her Qualified Election, or written election, as applicable, without the consent of the Eligible Spouse in the case of a Qualified Election, at any time prior to his or her Annuity Starting Date. The number of revocations shall not be limited. Any consent by an Eligible Spouse to a Participant's Qualified Election to waive the Joint and Survivor Annuity may not be revoked and shall be effective only with respect to such spouse. A Participant's Qualified Election, or written election, as applicable, to waive the applicable normal form of payment described in Section 8.01 shall only be valid if the Participant received the notice required in Section 8.03.
   
   
4. Effective for Participants who die on or after July 1, 2002, if the Participant receives payment of his or her pension benefit in the form of a Joint and Survivor Annuity, and, upon the death of the Participant, the survivor annuity payable to the Joint Annuitant would provide monthly payments of $50 or less, the Joint Annuitant may elect in writing, on the form(s) provided by the Plan Administrator for such purpose, to receive payment of the Actuarial Equivalent present value of the survivor annuity in a single lump-sum payment as soon as administratively practicable following the Participant's death, in lieu of receiving payment in the form of a monthly annuity for life.

1. Except as provided in subsection (b) of this Section, after the Annuity Starting Date of a Pensioner's Joint and Survivor Annuity, there shall be no adjustment in the monthly amount of pension benefit payable to the Pensioner due to the Pensioner's subsequent divorce or the subsequent death of the Pensioner's Joint Annuitant.
   
   
2. If, within 60 months of the Annuity Starting Date of a Pensioner's Joint and Survivor Annuity (or, if earlier, the effective date (as determined in accordance with Section 5.04(c)) of the Pensioner's Disability Pension Benefit distributed as a Joint and Survivor Annuity, if applicable) the Pensioner's Joint Annuitant shall predecease the Pensioner, the amount of the monthly benefit payable to the Pensioner shall "pop up" to the monthly amount equal to the amount of the monthly benefit that was payable to the Pensioner under the Joint and Survivor Annuity form of benefit at the time of the Joint Annuitant's death divided by the applicable factor set forth in subsection (d) of Appendix A. Such "popped-up" benefit shall be effective as of the first of the month following the month in which the Joint Annuitant's date of death occurred and shall commence to be paid as soon as administratively practicable after the Plan Administrator receives a certified copy of the Joint Annuitant's death certificate. Subject to the provisions of subsection (c) of this Section, such "popped-up" benefit shall continue for the life of the Pensioner only.
   
   
3. If, within 60 months of the Annuity Starting Date of a Pensioner's Joint and Survivor Annuity (or, if earlier, the effective date (as determined in accordance with Section 5.04(c)) of the Pensioner's Disability Pension Benefit distributed as a Joint and Survivor Annuity, if applicable), the Pensioner and his or her Joint Annuitant are both deceased, the Beneficiary designated by the Pensioner to receive the death benefit described in this subsection (c) shall receive a monthly benefit equal to the amount that the Pensioner would have received had he or she elected the form described in Section 8.01(b) (without any guaranteed payments described in paragraphs (1) and (2) of Section 8.01(b)) commencing on the Annuity Starting Date of the Pensioner's Joint and Survivor Annuity (or, if earlier, the effective date (as determined in accordance with Section 5.04(c)) of the Pensioner's Disability Pension Benefit distributed as a Joint and Survivor Annuity, if applicable), as adjusted by any interim percentage increases in benefits to Pensioners and Beneficiaries described in Section 5.09. Such monthly benefit shall commence to be paid to the designated Beneficiary of this benefit as soon as administratively practicable following the date of death of the last to die of the Pensioner and his or her Joint Annuitant and shall be payable to the designated Beneficiary of this benefit for a period of months equal to (i) 60, less (ii) the total number of months for which the Pensioner and his or her Joint Annuitant received payment of monthly benefits under the Joint and Survivor Annuity (including "popped-up" benefits received pursuant to subsection (b) of this Section, if any). Notwithstanding the preceding sentence, effective if the date of death of the last to die of the Pensioner and his or her Joint Annuitant is on or after July 1, 2002, if the monthly benefit payable to a designated Beneficiary under this subsection (c) would provide monthly payments of $50 or less, the designated Beneficiary may elect in writing, on the form(s) provided by the Plan Administrator for such purpose, to receive payment of the Actuarial Equivalent present value of the benefit in a single lump-sum payment as soon as administratively practicable following the date of death of the last to die of the Pensioner and his or her Joint Annuitant, in lieu of receiving monthly payments.
   
   

1. Annuity Starting Date. After a Participant fulfills the applicable eligibility requirements, payment of a Regular Pension Benefit, Disability Pension Benefit, or Retirement Account Benefit, as applicable, shall be made or commence either (i) as of the first day of the calendar month immediately following receipt by the Plan Administrator from the Participant of an application for pension benefits which is complete in all respects on the forms provided by the Plan Administrator for such purpose (including all necessary election and consent forms) if such receipt occurs on or before the fifteenth day of a calendar month, or (ii) as of the first day of the second calendar month following receipt by the Plan Administrator from the Participant of an application for pension benefits which is complete in all respects on the forms provided by the Plan Administrator for such purpose (including all necessary election and consent forms) if such receipt occurs after the fifteenth day of a calendar month.
   
   A Participant's failure to file with the Plan Administrator an application for a Regular Pension Benefit which is complete in all respects on the form(s) provided by the Plan Administrator for such purpose shall be deemed to be an election to defer payment of such benefit; provided, however, that the deferred commencement date of a Participant's pension benefit may not be later than the Participant's Required Beginning Date described in Section 8.07. If the Actuarial Equivalent lump-sum value of a Participant's benefit exceeds (or at the time of any prior distribution of a monthly annuity exceeded) $5,000 and it is distributable prior to the Participant's Normal Retirement Age, the Participant and the Participant's Eligible Spouse or other Beneficiary must consent to any distribution of such pension benefit in writing within the 90-day period ending on the Annuity Starting Date. Notwithstanding the foregoing, only the Participant need consent to the commencement of a Joint and Survivor Annuity with the Participant's Eligible Spouse as the Joint Annuitant that is distributable prior to the Participant's Normal Retirement Age. The consent of neither the Participant nor the Participant's Eligible Spouse shall be required to the extent that a distribution is required to satisfy Section 401(a)(9) or Section 415 of the Code.
   
   
2. Unless a Participant elects to defer the commencement of his or her Regular Pension Benefit, the payment of the Participant's Regular Pension Benefit shall commence not later than the sixtieth (60th) day after the close of the Plan Year in which occurs the latest of (i) the date on which the Participant attains age 65, (ii) the date the Participant terminates his service with the Employer, or (iii) the tenth anniversary of the year in which the Participant commenced participation in the Plan. Notwithstanding the foregoing, (i) the failure of a Participant and the Participant's spouse to consent to a distribution prior to the Participant's Normal Retirement Age, or (ii) subject to the provisions of Section 5.07(b), the failure of a Participant to file a written application for payment of a Regular Pension Benefit, shall be deemed to be an election to defer commencement of such Regular Pension Benefit.

1. In General.
   
   
   1. This Section sets forth the Required Beginning Date of benefits (as defined below), and the limitations on the commencement and distribution of benefits under the Plan pursuant to Section 401(a)(9) of the Code. Except with respect to determining the Required Beginning Date (as defined below) for a Participant who attains age 70 ½ on or after January 1, 1996, Section 401(a)(9) of the Code and the Treasury Regulations promulgated thereunder, are hereby incorporated by reference into the Plan and shall be controlling in the event of any inconsistency between the terms of this Plan and such provisions or Treasury Regulations, or any inconsistency between the provisions of this Section and any other terms of this Plan.
      
      
   2. With respect to distributions under the Plan made in calendar years beginning on or after January 1, 2001, the Plan will apply the minimum distribution requirements of Section 401(a)(9) of the Code in accordance with the regulations under Section 401(a)(9) of the Code that were proposed in January 2001, notwithstanding any provision of the Plan to the contrary. This paragraph (1) shall continue in effect until the end of the last calendar year beginning before the effective date of the final regulations under Section 401(a)(9) of the Code or such other date specified in the guidance published by the Internal Revenue Service.
      
      
2. Required Beginning Date.
   
   
   1. Each Participant's pension benefit must begin to be distributed not later than his Required Beginning Date, as defined below.
      
      
   2. The Required Beginning Date of a Participant (other than a 5% owner of an Employer, as defined in Section 416(i) of the Code, during the Plan Year ending in the calendar year in which he or she attains age 66 ½ or any later Plan Year), who attained age 70 ½ before January 1, 1988, is April 1 of the calendar year following the calendar year in which the later of retirement or attainment of age 70 ½ occurs.
      
      
   3. The Required Beginning Date of a Participant who is not a 5-percent owner (as defined in paragraph (2) hereof), who attained age 70 ½ during 1988 and who had not retired as of January 1, 1989, is April 1, 1990.
      
      
   4. The Required Beginning Date of a Participant who is a 5-percent owner (as defined in paragraph (2) hereof) who attained age 70 ½ before January 1, 1988 is April 1 of the calendar year following the calendar year in which the later of (i) attainment of age 70 1/2, or (ii) the earlier of retirement or becoming a 5-percent owner (as defined in paragraph (2) hereof), occurs.
      
      
   5. The Required Beginning Date of all other Participants is April 1 of the calendar year following the calendar year in which the Participant attains age 70 1/2.
      
      
3. Permissible Distribution Periods. Distributions, if not made in a lump-sum payment, must be made over one of the following periods:
   
   
   1. the life of the Participant;
      
      
   2. the life of the Participant and a Beneficiary;
      
      
   3. a period certain not extending beyond the life expectancy of the Participant; or
      
      
   4. a period certain not extending beyond the joint life and last survivor expectancy of the Participant and a Beneficiary.
      
      
   The life expectancy (or joint life and last survivor expectancy) for purposes of determining the period certain in paragraphs (3) and (4) of this subsection (c) shall be determined without recalculation of life expectancy.
   
   
4. Death After Distribution Begins. If a Participant dies after distribution of his or her benefit has begun, the remaining portion of such benefit will continue to be distributed at least as rapidly as under the method of distribution being used prior to the Participant's death.
   
   
5. Death Prior to Distribution. If a Participant dies before distribution of his or her benefit begins, distribution of the Participant's entire benefit shall be completed by December 31 of the calendar year in which the fifth anniversary of the Participant's death occurs, except to the extent that an election is made to receive distributions in accordance with paragraph (1) or (2) below:
   
   
   1. if any portion of the Participant's interest is payable to a Beneficiary, distributions may be made over the life or over a period certain not greater than the life expectancy of the Beneficiary commencing on or before December 31 of the calendar year immediately following the calendar year in which the Participant died;
      
      
   2. if the Beneficiary is the Participant's surviving spouse, the date distributions are required to begin in accordance with paragraph (1) above shall not be earlier than the later of (i) December 31 of the calendar year immediately following the calendar year in which the Participant died, and (ii) December 31 of the calendar year in which the Participant would have attained age 70 1/2.
      
      
   If the Participant has not made an election pursuant to this subsection (e) by the time of his or her death, the Participant's Beneficiary must elect the method of distribution not later than the earlier of (i) December 31 of the calendar year in which distributions would be required to begin under this subsection (e), or (ii) December 31 of the calendar year in which the fifth anniversary of the date of death of the Participant occurs. If the Participant has no Beneficiary, or if the Beneficiary does not elect a method of distribution, distribution of the Participant's entire benefit must be completed by December 31 of the calendar year in which the fifth anniversary of the Participant's death occurs. If the surviving spouse is the Beneficiary and dies after the Participant, but before payments to such spouse begin, the provisions of this subsection (e), with the exception of paragraph (2) therein, shall be applied as if the surviving spouse were the Participant. Any amount paid to a child of the Participant will be treated as if it had been paid to the surviving spouse if the amount becomes payable to the surviving spouse when the child reaches the age of majority.
   
   
6. Exemption. This Section shall not apply to the extent that a Participant made an election prior to January 1, 1984 in accordance with Section 242(b)(2) of the Tax Equity and Fiscal Responsibility Act of 1982, and such election would not have disqualified the Plan prior to such date.

1. When distribution of a benefit is to commence to a Participant or Beneficiary under the Plan, including without limitation pursuant to Section 8.07 above, the Plan Administrator shall use all reasonable efforts to locate and contact the Participant or Beneficiary in accordance with the procedure that the Administrative Committee adopts for such purpose. If a Participant or Beneficiary does not respond to the Plan Administrator and claim his or her benefit within six months after the Plan Administrator, in accordance with procedure, has undertaken all reasonable measures to locate and contact such individual, such individual shall be deemed to be "lost" as of such six-month anniversary.
   
   
2. Subject to the provisions of subsection (c) of this Section, the unclaimed benefit of a Participant or Beneficiary that has been "lost" for a period of two consecutive years shall be forfeited at the end of such two year period and treated in accordance with other amounts forfeited under the Plan.
   
   
3. Notwithstanding the provisions of subsection (b) above, a "lost" Participant or Beneficiary shall have the right to claim payment of his or her benefit at any time beyond the two-year period referred to in subsection (b) of this Section, and such benefit shall be paid to such Participant or Beneficiary; provided, however, that (i) such benefit shall be reduced to the extent of any inadvertent overpayment made by the Fund as a result of such Participant or Beneficiary having been deemed "lost," and (ii) no interest shall be payable with respect to such benefit.

1. This Plan may be amended by the Trustees at any time, consistent with the provisions of, and in the manner provided by, the Trust Agreement. However, no amendment may decrease retroactively the accrued benefit of any Participant, except as permitted under Section 1.411(d)-4 of the Treasury Regulations. In the event of any such amendment, no part of the funds held in the Trust Fund shall be used for or diverted to any purpose other than for the exclusive benefit of the Participants or their Beneficiaries, except as may otherwise be permitted by ERISA or the Code.
   
   
2. No amendment of this Plan may deprive a Participant of any non-forfeitable right to a benefit accrued to the date of such amendment. If an amendment is adopted which has the effect of changing the vesting schedule, each Participant who has credit for at least three (3) Years of Vesting Service at the time the amendment is adopted or effective (whichever is later) may elect to have his or her non-forfeitable accrued benefit computed without regard to such amendment. Such election shall be made during the period commencing on the date the amendment is adopted and ending 60 days after the latest of the following:
   
   
   1. the date the amendment is adopted;
      
      
   2. the date the amendment becomes effective; or
      
      
   3. the date the Participant is furnished written notice of the amendment.

1. Right to Terminate. The Trustees reserve the right to terminate the Plan, in whole or in part, consistent with the provisions of, and in the manner provided by, the Trust Agreement. In the event of such termination, no part of the funds held in the Trust Fund shall be used for or diverted to any purpose other than for the exclusive benefit of the Participants or their Beneficiaries, except as may otherwise be permitted by ERISA or the Code.
   
   
2. Vesting Upon Termination. Upon termination of the Plan in whole or in part, all affected Participants shall be 100% vested in their benefits accrued to the date of the complete or partial termination to the extent that such benefits are funded.
   
   
3. Limitations on Benefits to Highest-Paid Highly Compensated Employees.
   
   
   1. In the event of the termination of the Plan, the benefit of any Highly Compensated Employee and former Employee shall be limited to a benefit that is non-discriminatory under Section 401(a)(4) of the Code.
      
      
   2. The provisions of this paragraph (2) shall apply to any one of the 25 highest paid Highly Compensated Employees and former Employees of Employers. The annual benefit payments to any such Employee shall be restricted to an amount equal to the payments that would be made on behalf of such Employee under a single life annuity that is the actuarial equivalent of the sum of such Employee's accrued benefit (and the Employee's other benefits) under the Plan. The restrictions in this paragraph do not apply, however, if:
      
      
      1. after payment to such Employee of all of his or her accrued benefits, the value of Plan assets equals or exceeds 110% of the value of current liabilities, as defined in Section 412(l)(7) of the Code; or
         
         
      2. the value of such Employee's accrued benefits is less than one percent of the value of current liabilities; or
         
         
      3. the value of such Employee's accrued benefits does not exceed the amount described in Section 411(a)(11)(A) of the Code.
         
         
   3. For purposes of the Plan, a "Highly Compensated Employee" shall mean each Employee who:
      
      
      1. at any time during the calendar year or the preceding calendar year was a five percent owner of an Employer;
         
         
      2. for the preceding calendar year received Testing Compensation from an Employer in excess of $90,000 (or such higher adjusted amount prescribed by the Secretary of the Treasury).
         
         
      For purposes of this Section, the term "Testing Compensation" means wages, salaries and other amounts received by or made available to an Employee for services rendered to an Employer, including deferred contributions under a cash or deferred arrangement described in Section 401(k), 125 or 132(f) (effective as of January 1, 2001) of the Code.

1. Benefits under this Plan will be paid only if the Trustees, or any committee of the Trustees designated by the Trustees in accordance with the provisions of, and in the manner provided by, the Trust Agreement, decide, in their discretion, that the claimant is entitled to them.
   
   
2. Every Participant, Beneficiary or other claimant shall furnish, at the request of the Trustees, any information or proof reasonably required to determine his or her benefit rights under the Plan. Failure on the part of a claimant to comply with such request promptly, accurately, and in good faith shall be sufficient grounds for denying, postponing, or discontinuing benefits under the Plan to such person. If a claimant makes a willfully false statement material to his or her claim or furnishes fraudulent information or proof material to his or her claim, any benefits may be denied, suspended or discontinued. The Trustees shall have the right to recover any benefit payments made in reliance on any false or fraudulent statements, information or proof submitted by a Participant, Beneficiary or other claimant (including the withholding of a material fact) plus interest and costs (including, without limitation, by recovery through offset of future benefit payments).
   
   
3. Each Participant and Beneficiary shall provide the Plan Administrator his or her current address in writing and prompt written notification of any change of address. No interest shall be payable with respect to any benefit payment delayed, postponed or discontinued as a result of the Plan Administrator not having correct address information. Any Fund communication addressed to a Participant or Beneficiary at his or her last address filed with the Plan Administrator shall be binding on the Participant and/or his or her Beneficiary. When distribution of a benefit is to commence to a Participant or Beneficiary under the Plan, and such Participant or Beneficiary cannot be reached at his or her last known address, the provisions of Section 8.08 hereof shall apply.

1. All initial claims for benefits under the Plan shall be directed to the attention of the Plan Administrator or its designee. A decision regarding the status of a claim for benefits shall be made by the Plan Administrator or its designee within 90 days from the date the claim is filed.
   
   
2. If a claim is denied, in whole or in part, the Plan Administrator shall provide the claimant with the reasons for the denial with reference to the specific Plan provisions on which the denial was based, a description of any additional information needed to perfect the claim (including an explanation of why such information is necessary), and a description of the Plan's claims procedures, including a statement of the claimant's right to bring a civil action under Section 502(a) of ERISA. The Plan Administrator shall notify the claimant in writing of the reasons for the denial within 90 days after the date the claim is filed. If special circumstances require an extension of the time for the Plan Administrator to respond, the Plan Administrator may extend the 90 day period up to an additional 90 days. If this happens, the claimant shall receive written notification explaining the special circumstances which require more time as well as indicating the date by which a final decision is expected.
   
   
3. If a claim has been denied, the claimant may, within 60 days after receipt of the written notice of denial, request a review of the denial. This request must be in writing to the Administrative Committee and may include written comments, documents, records and other information relating to the claim for benefits. The claimant shall be provided, upon request and free of charge, reasonable access to, and copies of, all documents, records and other information relevant to the claimant's claim for benefits. A decision on review of the denial shall be made by the Administrative Committee at its next regularly scheduled meeting; provided, however, that if the request for a review is received by the Administrative Committee within 30 days prior to its next regularly scheduled meeting, the decision may be made at the second regularly scheduled meeting of the Administrative Committee following receipt of the request for review. The Administrative Committee's review will take into account all comments, documents, records, and other information submitted by the claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit determination. The written decision which shall be sent to the claimant shall specify the specific reason(s) for the denial, the Plan provisions on which the decision is based, a statement that the claimant is entitled to receive, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to the claimant's claim for benefits, as well as a statement of the claimant's right to bring a civil action under Section 502(a) of ERISA. If special circumstances require an extension for time for processing a request for review, the decision of the Administrative Committee may be made at the third meeting following the date the request for review is made; provided, however, that the claimant shall receive written notification explaining the special circumstances which require more time as well as indicating the date by which a final decision is expected.
   
   
4. The decision of the Administrative Committee concerning an appeal shall be in writing, shall be delivered to the claimant no later than 5 days after such decision is made, and shall be final and binding on all affected parties.
   
   
5. No legal action concerning a denial of benefits under the Plan may be commenced by a Participant, Beneficiary or other claimant (or an agent or representative acting on behalf of a Participant, Beneficiary or other claimant) against the Plan, the Fund, the Trustees, or any employee or representative of the Plan or Fund more than one year after the Administrative Committee has made its decision on review with regard to the relevant claim.
   
   
6. Special Procedures for Applications for a Non-SSA-Based Disability Pension Benefit.
   
   
   1. Applications for a Disability Pension Benefit that are not based on a disability award issued by the Social Security Administration ("Non-SSA-Based Disability Pension Benefit") shall be subject to all of the general rules described in Section 10.04(a)-(e), except as they are amended by the specific provisions in this subsection.
      
      
   2. The initial decision on an application for a Non-SSA-Based Disability Pension Benefit will be made within 45 days after the application is filed, unless additional time is required due to matters beyond the control of the Fund, in which case the Plan Administrator will notify the Participant before the end of the initial 45 days of an extension of 30 days or less. If this happens, the claimant shall receive written notification explaining the standards on which entitlement to a benefit is based, the unresolved issues that prevent decision on the claim and the additional information needed to resolve those issues. The claimant shall be afforded at least 45 days within which to provide any information so requested. If necessary, the Plan Administrator may notify the Participant of a second extension of 30 days or less, following the same procedure. No additional extensions may be made, except with the Participant's voluntary consent.
      
      
   3. If an adverse decision on the application is based in whole or in part on any internal rule, guid