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Home My WebLink AboutAgreement A-25-624 Proposed Adoption Agreement.pdf Agreement No. 25-624 NONSTANDARDIZED GOVERNMENTAL PROFIT SHARING/401(k) PLAN ADOPTION AGREEMENT#001 By executing this Nonstandardized Governmental Profit Sharing/401(k)Plan Adoption Agreement(the"Adoption Agreement"or"AA"), the undersigned Employer agrees to establish or continue a Governmental Profit Sharing/40 1(k)Plan for its Employees.The Governmental Profit Sharing/401(k)Plan adopted by the Employer consists of the Governmental Defined Contribution Pre-Approved Plan Basic Plan Document#03(the"BPD")and the elections made under this Adoption Agreement(collectively referred to as the "Plan").An Employer may jointly co-sponsor the Plan by signing a Participating Employer Adoption Page,which is attached to this Adoption Agreement.This Plan is effective as of the Effective Date identified on the Signature Page of this Adoption Agreement. SECTION 1 EMPLOYER INFORMATION 1-1 EMPLOYER INFORMATION. Name:County of Fresno,CA Address:2220 Tulare Street, 14th Floor Fresno,California,93721 Telephone:(559)600-1810 1-2 EMPLOYER IDENTIFICATION NUMBER(EIN).94-6000512 1-3 FORM OF BUSINESS. E1 State or political subdivision of a State ❑ State agency or instrumentality ❑ Indian Tribal Government ❑ Describe other Employer qualified to adopt a Governmental Plan: 1-4 EMPLOYER'S TAX YEAR END.The Employer's tax year ends June 30 1-5 RELATED EMPLOYERS.Is the Employer part of a group of Related Employers(as defined in Section 1.83 of the Plan)`? ❑ Yes 0 No If yes,Related Employers may be listed below.A Related Employer must execute a Participating Employer Adoption Page for Employees of that Related Employer to participate in this Plan. [Note:This AA§1-5 is for informational purposes and the Employer need not list Related Employers. The failure to identify all Related Employers will not jeopardize the qualified status of the Plan.] SECTION 2 PLAN INFORMATION 2-1 PLAN NAME.County of Fresno 401(a)Defined Contribution Plan Original Effective Date:January 1,2022 Restatement Effective Date:January 1,2025 2-2 PLAN NUMBER.002 2-3 TYPE OF PLAN. R1(a) This Plan is a Profit Sharing Plan. (Note:May also include Matching Contributions under AA§6B.) ❑(b) This Plan is a Grandfathered Profit Sharing/401(k)Plan.[Note: To qualify as a Grandfathered Profit Sharing/401(k) Plan,the Employer must have maintained a 401(k)plan as of May 6, 1986.A Grandfathered Profit Sharing/401(k) Plan may also include a plan of an Indian Tribal Government,as defined in Section 1.58 of the Plan.See Section 1.55 of the Plan for a more detailed description of a Grandfathered Profit Sharing/401(k)Plan] ❑(c) The Plan is intended to be a FICA Replacement Plan(as described under Section 4.03 of the Plan). [Note:If this subsection(c)is checked,elections under this AA must be consistent with the requirements of a FICA Replacement Plan as described under Section 4.03 of the Plan.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page I Nonstandardized Governmental Plan Section 2—Plan Information 2-4 PLAN YEAR. 0(a) Calendar year. ❑(b) The 12-consecutive month period ending on each year. ❑(c) The Plan has a Short Plan Year running from to 2-5 FROZEN PLAN.Check this AA§2-5 if the Plan is a frozen Plan to which no contributions will be made. ❑ This Plan is a frozen Plan effective .(See Section 3.02(a)(2)of the Plan.) [Note:As a frozen Plan,the Employer will not make any contributions with respect to Plan Compensation earned after such date and no Participant will be permitted to make any contributions to the Plan after such date.In addition,no Employee will become a Participant after the date the Plan is frozen.] 2-6 MULTIPLE EMPLOYER PLAN.Is this Plan a Multiple Employer Plan as defined in Section 16.07 of the Plan?(See Section 16.07 of the Plan for special rules applicable to Multiple Employer Plans.) ❑ Yes 0 No 2-7 PLAN ADMINISTRATOR. ❑(a) The Employer identified in AA§1-1. El(b) Name:Director of Human Resources Address:2220 Tulare Street, 14th Floor Fresno,California,93721 Telephone:(559)600-1810 2-8 DEFINITION OF DISABLED.An individual is considered Disabled for purposes of applying the provisions of this Plan if: ❑(a) The individual is covered by the Employer's disability insurance plan and is determined to be disabled under such plan. 0(b) The individual is determined to be disabled by the Social Security Administration under Section 223(d)of the Social Security Act for purposes of determining eligibility for Social Security benefits. El(c) The Plan Administrator determines an individual is unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment that can be expected to result in death or which has lasted,or can be expected to last,for a continuous period of not less than 12 months.The permanence and degree of such impairment shall be supported by medical evidence.The Plan Administrator may establish reasonable procedures for determining whether a Participant is Disabled. [Note:An Employer may elect any or all of(a), (b)and(c)above.If more than one of(a), (b)and(c)is selected, the hierarchy for determining whether an individual is considered Disabled is(a), then(b)and then(c), unless described otherwise under separate administrative procedures or under subsection(d)below.] ❑(d) Alternative definition of Disabled: [Note:Any alternative definition described in this subsection(d)will apply uniformly to all Participants under the Plan and will be applied in a nondiscretionary manner. The Employer may describe different definitions of Disabled for different purposes under the plan.] SECTION 3 ELIGIBLE EMPLOYEES 3-1 ELIGIBLE EMPLOYEES.In addition to the Employees identified in Section 2.02 of the Plan,the following Employees are excluded from participation under the Plan with respect to the contribution source(s)identified in this AA§3-1.See Sections 2.02(d)and(e)of the Plan for rules regarding the effect on Plan participation if an Employee changes between an eligible and ineligible class of employment. Deferral Match ER ❑ ❑ ❑ (a) No exclusions ❑ ❑ ❑ (b) Collectively Bargained Employees ❑ ❑ ❑ (c) Non-resident aliens who receive no compensation from the Employer which constitutes U.S.source income ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 2 Nonstandardized Governmental Plan Section 3—Eligible Employees Deferral Match ER ❑ ❑ ❑ (d) Leased Employees ❑ ❑ ❑ (e) Employees paid on an hourly basis ❑ ❑ ❑ (f) Employees paid on a salaried basis ❑ ❑ ❑ (g) Employees in an elected or appointed position. ❑ ❑ ❑ (h) Part-Time Employees(as defined in Section 1.71 of the Plan) ❑ ❑ ❑ (i) Seasonal Employees(as defined in Section 1.89 of the Plan) ❑ ❑ ❑ 0) Temporary Employees(as defined in Section 1.93 of the Plan) ❑ ❑ ❑ (k) Employees eligible for another qualified plan sponsored by the Employer or a Related Employer Specify name of other qualified plan(optional): ❑ 0 ❑ (1) Other: See Addendum 1 [Note:The elections under the ER column apply to any Pick-Up Contributions and any After-Tax Employee Contributions authorized under AA§6-7, unless elected otherwise under subsection(l)above. The exclusions inserted may not result in a specifically named individual or a finite group(such as employees hired before a certain date)being the only employee or employees participating under the plan in violation of the permanency requirements or Treas.Reg.§1.401-1(b)(2).It is permissible to limit participation under the plan to an employee or employees of a specifically named position or positions.] SECTION 4 MINIMUM AGE AND SERVICE REQUIREMENTS 70 4-1 ELIGIBILITY REQUIREMENTS—MINIMUM AGE AND SERVICE.An Eligible Employee(as defined in AA§3-1)who satisfies the minimum age and service conditions under this AA§4-1 will be eligible to participate under the Plan as of his/her Entry Date(as defined in AA§4-2 below). (a) Service Requirement.An Eligible Employee must complete the following minimum service requirements to participate in the Plan. Deferral Match ER ❑ 0 ❑ (1) There is no minimum service requirement for participation in the Plan. ❑ ❑ ❑ (2) Year(s)of Service(as defined in Section 2.03(a)(1)of the Plan and AA §4-3). ❑ ❑ ❑ (3) The completion of at least Hours of Service during the first months of employment(or the first_days of employment)or the completion of a Year of Service(as defined in AA§4-3),if earlier. ❑(i) An Employee who completes the required Hours of Service satisfies eligibility at the end of the designated period,regardless if the Employee actually works for the entire period. ❑(ii) An Employee who completes the required Hours of Service must also be employed continuously during the designated period of employment.See Section 2.03(a)(2)of the Plan for rules regarding the application of this subsection(ii). ❑ ❑ ❑ (4) The completion of_Hours of Service during an Eligibility Computation Period.[Note:An Employee satisfies the service requirement immediately upon completion of the designated Hours of Service rather than at the end of the Eligibility Computation Period.] ❑ ❑ ❑ (5) Full-time Employees are eligible to participate as set forth in subsection(i) below.Employees who are"part-time"Employees must complete a Year of Service(as defined in AA§4-3).For this purpose,a full-time Employee is any Employee not defined in subsection(ii)below. (i) Full-time Employees must complete the following minimum service ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 3 Nonstandardized Governmental Plan Section 4—Minimum Age and Service Requirements Deferral Match ER requirements to participate in the Plan: ❑(A) There is no minimum service requirement for participation in the Plan. ❑(B) The completion of at least_Hours of Service during the first _months of employment or the completion of a Year of Service(as defined in AA§4-3),if earlier. ❑(C) Under the Elapsed Time method as defined in AA§4-3(c)below. ❑(D) Describe: [Note:Any conditions provided under this subsection(D)must be definitely determinable.] (ii) Part-time Employees must complete a Year of Service(as defined in AA §4-3).For this purpose,a part-time Employee is any Employee(including a temporary or seasonal Employee)whose normal work schedule is less than: ❑(A) For this purpose,a part-time Employee is any Employee (including a temporary or seasonal Employee)whose normal work schedule is less than: ❑(I) hours per week. ❑(I1) hours per month. ❑(I1I) _hours per year. ❑(B) Describe part-time Employees for this purpose: [Note: A part-time employee must be described as an individual who works less than a specified number of hours(no greater than 40)during a standard workweek.] ❑ ❑ ❑ (6) Under the Elapsed Time method as described in AA§4-3(c)below. ❑ ❑ ❑ (7) Describe eligibility conditions: ❑ 0 ❑ Describe eligibility conditions:Any Employee who(1)is eligible to participate/not excluded from participating in the 401(a)Plan;and(2)is making 457(b)contributions (b) Minimum Age Requirement.An Eligible Employee(as defined in AA§3-1)must have attained the following age with respect to the contribution source(s)identified in this AA§4-1(b). Deferral Match ER ❑ 0 ❑ (1) There is no minimum age for Plan eligibility. ❑ ❑ ❑ (2) Age 21. ❑ ❑ ❑ (3) Age_. ❑(c) Special eligibility rules.The following special eligibility rules apply with respect to the Plan: [Note:Any elections under the ER column under this AA§4-1 apply to any Pick-Up Contributions authorized under AA§6-1(d) and any After-Tax Employee Contributions authorized under AA§6-7,unless elected otherwise under subsection(c)above. Subsection(c)above may be used to apply the eligibility conditions selected under this AA§4-1 separately with respect to different Employee groups or different contribution formulas under the Plan.Any special rules under subsection(c)above must be definitely determinable.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 4 Nonstandardized Governmental Plan Section 4—Minimum Age and Service Requirements 4-2 ENTRY DATE.An Eligible Employee(as defined in AA§3-1)who satisfies the minimum age and service requirements in AA §4-1 shall be eligible to participate in the Plan as of his/her Entry Date.For this purpose,the Entry Date is the following date with respect to the contribution source(s)identified under this AA§4-2. Deferral Match ER ❑ 0 ❑ (a) Immediate.The date the minimum age and service requirements are satisfied(or date of hire,if no minimum age and service requirements apply). ❑ ❑ ❑ (b) Semi-annual.The first day of the 1 st and 7th month of the Plan Year. ❑ ❑ ❑ (c) Quarterly.The first day of the 1st,4th,7th and 1Oth month of the Plan Year. ❑ ❑ ❑ (d) Monthly.The first day of each calendar month. ❑ ❑ ❑ (e) Payroll period.The first day of the payroll period. ❑ ❑ ❑ (f) The first day of the Plan Year. ❑ ❑ ❑ (g) Describe Entry Date: [Note:Entry Date under this subsection(g)must be no later than 3 years after the date described under(a).] An Eligible Employee's Entry Date(as defined above)is determined based on when the Employee satisfies the minimum age and service requirements in AA§4-1.For this purpose,an Employee's Entry Date is the Entry Date: Deferral Match ER ❑ ❑ ❑ (h) next following satisfaction of the minimum age and service requirements. ❑ ❑ ❑ (i) coinciding with or next following satisfaction of the minimum age and service requirements. N/A ❑ ❑ (j) nearest the satisfaction of the minimum age and service requirements. N/A ❑ ❑ (k) preceding the satisfaction of the minimum age and service requirements. This section may be used to describe any special rules for determining Entry Dates under the Plan.For example,if different Entry Date provisions apply for the same contribution sources with respect to different groups of Employees,such different Entry Date provisions may be described below. Deferral Match ER ❑ ❑ ❑ (1) Describe any special rules that apply with respect to the Entry Dates under this AA §4-2: [Note:The elections under the ER column under this AA§4-2 apply to any Pick-Up Contributions selected under AA§6-1(d)and any After-Tax Employee Contributions selected under AA§6-7, unless elected otherwise under subsection(1)above.Any special rules under subsection(1)above must be definitely determinable.] 4-3 DEFAULT ELIGIBILITY RULES.In applying the minimum age and service requirements under AA§4-1 above,the following default rules apply with respect to all contribution sources under the Plan: • Year of Service.An Employee earns a Year of Service for eligibility purposes upon completing 1,000 Hours of Service during an Eligibility Computation Period.Hours of Service are calculated based on actual hours worked during the Eligibility Computation Period.(See Section 1.57 of the Plan for the definition of Hour of Service.) • Eligibility Computation Period.If one Year of Service is required for eligibility,the Plan will determine subsequent Eligibility Computation Periods on the basis of Plan Years.(See Section 2.03(a)(3)(i)of the Plan).If more than one Year of Service is required for eligibility,the Plan will determine subsequent Eligibility Computation Periods on the basis of Anniversary Years.(See Section 2.03(a)(3)(ii)of the Plan.) To override the default eligibility rules,complete the applicable sections of this AA§4-3.If this AA§4-3 is not completed for a particular contribution source,the default eligibility rules apply. Deferral Match ER ❑ ❑ ❑ (a) Year of Service.Instead of 1,000 Hours of Service,an Employee earns a Year of Service upon the completion of Hours of Service during an Eligibility Computation Period. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 5 Nonstandardized Governmental Plan Section 4—Minimum Age and Service Requirements Deferral Match ER ❑ ❑ ❑ (b) Eligibility Computation Period(ECP).The Plan will use Anniversary Years, unless more than one Year of Service is required under AA§4-1(a),in which case the Plan will shift to Plan Years if the Employee does not earn a Year of Service during the first Eligibility Computation Period.(See Section 2.03(a)(3)(ii)of the Plan.) ❑ ❑ ❑ (c) Elapsed Time method.Eligibility service will be determined under the Elapsed Time method.An Eligible Employee(as defined in AA§3-1)must complete a period of service,as designated below,to participate in the Plan.(See Section 2.03(a)(6)of the Plan.) ❑ (1) For Deferral,must complete a period of service ❑ (2) For Match,must complete a period of service ❑ (3) For ER,must complete a period of service [Note:Under the Elapsed Time method,service will be measured from the Employee's employment commencement date(or reemployment commencement date, if applicable)without regard to the Eligibility Computation Period designated in Section 2.03(a)(3)of the Plan.] ❑ ❑ ❑ (d) Equivalency Method.For purposes of determining an Employee's Hours of Service for eligibility,the Plan will use the Equivalency Method(as defined in Section 2.03(a)(5)of the Plan).The Equivalency Method will apply to: ❑ (1) All Employees. ❑ (2) Only Employees for whom the Employer does not maintain hourly records.For Employees for whom the Employer maintains hourly records,eligibility will be determined based on actual hours worked. Hours of Service for eligibility will be determined under the following Equivalency Method. ❑ (3) Monthly. 190 Hours of Service for each month worked. ❑ (4) Weekly.45 Hours of Service for each week worked. ❑ (5) Daily. 10 Hours of Service for each day worked. ❑ (6) Semi-monthly.95 Hours of Service for each semi-monthly period worked. ❑(7) Describe Equivalency Method: [Note:Any description of an Equivalency Method under this subsection (7)must be definitely determinable.] ❑ ❑ ❑ (e) Special eligibility provisions. [Note:The elections under the ER column under this AA§4-3 apply to any Pick-Up Contributions authorized under AA§6-1(d) and any After-Tax Employee Contributions selected under AA§6-7,unless elected otherwise under subsection(e)above.Any special rules under subsection(e)above must be definitely determinable.] 4-4 EFFECTIVE DATE OF MINIMUM AGE AND SERVICE REQUIREMENTS.The minimum age and/or service requirements under AA§4-1 apply to all Employees under the Plan.An Employee will participate with respect to all contribution sources under the Plan as of his/her Entry Date,taking into account all service with the Employer,including service earned prior to the Effective Date. To allow Employees employed on a specified date to enter the Plan without regard to the minimum age and/or service conditions, complete this AA§44. Deferral Match ER ❑ ❑ ❑ An Eligible Employee who is employed by the Employer on the following designated date will enter the Plan on the designated date without regard to minimum age and/or service requirements(as designated below): ❑ (a) the Effective Date of this Plan(as designated in the Employer Signature Page). ❑ (b) the date the Plan is executed by the Employer(as indicated on the Employer Signature Page). ❑ (c) [insert date no earlier than the Effective Date of this Plan] An Eligible Employee who is employed on the designated date will enter the Plan on the designated date without regard to the minimum age and service requirements under AA ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 6 Nonstandardized Governmental Plan Section 4—Minimum Age and Service Requirements §4-1.If both minimum age and service conditions are not waived,select subsection(d) or(e)below to designate which condition is waived under this AA§44. ❑ (d) This AA§4-4 only applies to the minimum service condition. ❑ (e) This AA§4-4 only applies to the minimum age condition. The provisions of this AA§44 apply to all Eligible Employees employed on the designated date unless designated otherwise under subsection(f)or(g)below. ❑ (f) The provisions of this AA§44 apply to the following group of Employees employed on the designated date: ❑(g) Describe special rules: [Note:An Employee who is employed as of the designated date described in this AA§4- 4 will enter the Plan as of such date unless a different Entry Date is designated under subsection(g)above. The elections under the ER column apply to any Pick-Up Contributions authorized under AA§6-1(d)and any After-Tax Employee Contributions selected under AA§6-7,unless elected otherwise under subsection(g)above.Any special rules under subsection(g)above must be definitely determinable.] 4-5 SERVICE WITH PREDECESSOR EMPLOYER.Service with the following Predecessor Employers will be counted for purposes of determining eligibility,vesting and allocation conditions under this Plan,unless designated otherwise under subsection(a)or(b)below.(See Sections 2.06,3.07(b)and 6.07 of the Plan.) ❑(a) The Plan will count service with the following Predecessor Employers: Allocation Name of Predecessor Employer Eligibility Vesting Conditions ❑(b) Describe any special provisions applicable to Predecessor Employer service: 4-6 BREAKS IN SERVICE.Generally,an Employee will be credited with all service earned with the Employer,including service earned prior to a Break in Service.To disregard service earned prior to a Break in Service for eligibility purposes,complete this AA§4-6.(See Section 2.07 of the Plan.) ❑(a) If an Employee incurs at least one Break in Service,the Plan will disregard all service earned prior to such Break in Service for purposes of determining eligibility to participate. ❑(b) If an Employee incurs at least Breaks in Service,the Plan will disregard all service earned prior to such Break in Service for purposes of determining eligibility to participate. [Enter "0"ifprior service will be disregarded for all rehired Employees.] ❑(c) The Nonvested Participant Break in Service rule applies to all Employees,including Employees who have not terminated employment. ❑(d) Describe: SECTION 5 COMPENSATION DEFINITIONS 5-1 TOTAL COMPENSATION.Total Compensation is based on the definition set forth under this AA§5-1.See Section 1.94 of the Plan for a specific definition of the various types of Total Compensation. El(a) W-2 Wages ❑(b) Code§415 Compensation ❑(c) Wages under Code§3401(a) [Note:For purposes of determining Total Compensation,each definition includes Elective Deferrals as defined in Section 1.36 of the Plan,pre-tax contributions to a Code§125 cafeteria plan or a Code§457 plan,and qualified transportation fringes under Code§132(9(4).] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 7 Nonstandardized Governmental Plan Section 5—Compensation Definitions 5-2 POST-SEVERANCE COMPENSATION.Total Compensation includes post-severance compensation,to the extent provided in Section 1.94(b)of the Plan,unless otherwise elected below. ❑(a) Exclusion of post-severance compensation from Total Compensation.The following amounts paid after a Participant's severance of employment are excluded from Total Compensation. ❑(1) Unused leave payments. Payment for unused accrued bona fide sick,vacation,or other leave,but only if the Employee would have been able to use the leave if employment had continued. ❑(2) Deferred compensation. Payments received by an Employee pursuant to a nonqualified unfunded deferred compensation plan,but only if the payment would have been paid to the Employee at the same time if the Employee had continued in employment and only to the extent that the payment is includible in the Employee's gross income. [Note:Plan Compensation(as defined in Section 1.75 of the Plan)includes any post-severance compensation amounts that are includible in Total Compensation. The Employer may elect to exclude all compensation paid after severance of employment from the definition of Plan Compensation under AA§5-36)below or may elect to exclude specific types of post-severance compensation from Plan Compensation under AA§5-3q)below.] ❑(b) Continuation payments for disabled Participants.If this subsection(b)is not elected,Total Compensation does not include continuation payments for disabled Participants.If this subsection(b)is elected,Total Compensation shall include post-severance compensation paid to a Participant who is permanently and totally disabled,as provided in Section 1.94(c)of the Plan. 5-3 PLAN COMPENSATION.Plan Compensation is Total Compensation(as defined in AA§5-1 above)with the following exclusions described below. Deferral Match ER ❑ 0 ❑ (a) No exclusions. N/A ❑ ❑ (b) Elective Deferrals(as defined in Section 1.36 of the Plan),pre-tax contributions to a cafeteria plan or a Code§457 plan,and qualified transportation fringes under Code§132(f)(4)are excluded. ❑ ❑ ❑ (c) All fringe benefits(cash and noncash),reimbursements or other expense allowances,moving expenses,deferred compensation,and welfare benefits are excluded. ❑ ❑ ❑ (d) Compensation above$_is excluded. ❑ ❑ ❑ (e) Amounts received as a bonus are excluded. ❑ ❑ ❑ (f) Amounts received as commissions are excluded. ❑ ❑ ❑ (g) Overtime payments are excluded. ❑ ❑ ❑ (h) Amounts received for services performed for a non-signatory Related Employer are excluded.(See Section 2.02(c)of the Plan.) [Note:If this subsection(h)is not elected,amounts received for services performed for a non-signatory Related Employer are INCLUDED in Plan Compensation.] ❑ ❑ ❑ (i) "Deemed§125 compensation"as defined in Section 1.94(d)of the Plan. ❑ ❑ ❑ 0) Amounts received after termination of employment are excluded.(See Section 1.94(b)of the Plan.) ❑ ❑ ❑ (k) Differential Pay(as defined in Section 1.94(e)of the Plan). ❑ ❑ ❑ (1) Describe adjustments to Plan Compensation: [Note:Any modification under subsection(l)must be definitely determinable and preclude Employer discretion. The elections under the ER column under this AA§5-3 apply to any Pick-Up Contributions authorized under AA§6-1(d)and any After-Tax Employee Contributions selected under AA§6-7,unless elected otherwise under subsection(1).] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 8 Nonstandardized Governmental Plan Section 5—Compensation Definitions 5-4 PERIOD FOR DETERMINING COMPENSATION. (a) Compensation Period.Plan Compensation will be determined on the basis of the following period(s)for the contribution sources identified in this AA§54. [Note:If a period other than the Plan Year applies for any contribution source,any reference to the Plan Year as it refers to Plan Compensation for that contribution source will be deemed to be a reference to the period designated under this AA§54] Deferral Match ER ❑ 0 ❑ (1) The Plan Year. ❑ ❑ ❑ (2) The calendar year ending in the Plan Year. ❑ ❑ ❑ (3) The Employer's fiscal tax year ending in the Plan Year. ❑ ❑ ❑ (4) The 12-month period ending on which ends during the Plan Year. (b) Compensation while a Participant.Unless provided otherwise under this subsection(b),in determining Plan Compensation,only compensation earned while an individual is a Participant under the Plan with respect to a particular contribution source will be taken into account. To count compensation for the entire Plan Year for a particular contribution source,including compensation earned while an individual is not a Participant with respect to such contribution source,check below.(See Section 1.75(b)of the Plan.) Deferral Match ER ❑ 0 ❑ All compensation earned during the Plan Year will be taken into account, including compensation earned while an individual is not a Participant. (c) Few weeks rule.The few weeks rule(as described in Section 5.02(c)(7)(i)of the Plan)will not apply unless designated otherwise under this subsection(c). ❑ Amounts earned but not paid during a Limitation Year solely because of the timing of pay periods and pay dates shall be included in Total Compensation for the Limitation Year,provided the amounts are paid during the first few weeks of the next Limitation Year,the amounts are included on a uniform and consistent basis with respect to all similarly situated Employees,and no amounts are included in more than one Limitation Year. SECTION 6 EMPLOYER AND EMPLOYEE CONTRIBUTIONS 6-1 EMPLOYER/EMPLOYEE CONTRIBUTIONS.The Employer/Employee may make the following contributions under the Plan: ❑(a) Employer Contributions under AA§6-2 ❑(b) Voluntary After-Tax Employee Contributions under AA§6-7(a) ❑(c) Mandatory After-Tax Employee Contributions under AA§6-7(b) ❑(d) Employer Pick-Up Contributions under AA§6-7(c) El(e) N/A.No Employer/Employee Contributions are permitted under the Plan[Skip to Section 6A] 6-2 EMPLOYER CONTRIBUTION FORMULA.For the period designated in AA§6-5(a)below,the Employer will make the following Employer Contributions on behalf of Participants who satisfy the allocation conditions designated in AA§6-6 below. Any Employer Contribution authorized under this AA§6-2 will be allocated in accordance with the allocation formula selected under AA§6-3. ❑(a) Discretionary contribution.The Employer will determine in its sole discretion how much,if any,it will make as an Employer Contribution. ❑(b) Fixed contribution. ❑(1) Fixed percentage. _%of each Participant's Plan Compensation. ❑(2) Fixed dollar. $ for each Participant. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 9 Nonstandardized Governmental Plan Section 6—Employer and Employee Contributions ❑(3) Determined in accordance with the terms of the Employment contract between an Eligible Employee and the Employer.[Note:If this subsection(3)is checked,the provisions of an Employment contract addressing retirement benefits will override any selection under this AA§6-2.] ❑(c) Contributions under Collective Bargaining Agreement,employment contract or equivalent arrangement.The Employer will make an Employer Contribution based on a Collective Bargaining Agreement,employment agreement or equivalent arrangement as follows: [Note:Insert the appropriate contribution formula(and allocation formula, if applicable)from the Collective Bargaining Agreement, employment agreement or equivalent arrangement. The formula must be definitely determinable as required under Treas.Reg.§1.401-1.] ❑(d) Service-based contribution.The Employer will make the following contribution: ❑(1) Discretionary.A discretionary contribution determined as a uniform percentage of Plan Compensation for each period of service designated below. ❑(2) Fixed percentage._%of Plan Compensation paid for each period of service designated below. ❑(3) Fixed dollar.$_for each period of service designated below. The service-based contribution will be based on the following periods of service: ❑(4) Each Hour of Service ❑(5) Each week of employment ❑(6) Describe period: The service-based contribution is subject to the following rules. ❑(7) Describe any special provisions that apply to service-based contribution: ❑(e) Describe special rules for determining contributions under Plan: [Note:Any special rules under this subsection(e)may only describe the basis for determining a discretionary service- based contribution,such as a uniform dollar amount,and must be definitely determinable.] 6-3 ALLOCATION FORMULA. ❑(a) Pro rata allocation.The discretionary Employer Contribution under AA§6-2(a)will be allocated: ❑(1) as a uniform percentage of Plan Compensation. ❑(2) as a uniform dollar amount. ❑(b) Fixed contribution.The fixed Employer Contribution under AA§6-2 will be allocated in accordance with the selections made with respect to fixed Employer Contributions under AA§6-2. ❑(c) Permitted disparity allocation.The discretionary Employer Contribution under AA§6-2(a)will be allocated under the two-step method(as defined in Section 3.02(a)(1)(i)(13)(I)of the Plan),using the Taxable Wage Base(as defined in Section 1.92 of the Plan)as the Integration Level. To modify these default rules,complete the appropriate provision(s)below. ❑(1) Integration Level.Instead of the Taxable Wage Base,the Integration Level is: ❑(i) %of the Taxable Wage Base,increased(but not above the Taxable Wage Base)to the next higher: ❑(A) N/A ❑(B) $1 ❑(C) $100 ❑(D) $1,000 ❑(ii) $ (not to exceed the Taxable Wage Base) ❑(iii) 20%of the Taxable Wage Base [Note:See Section 3.02(a)(1)(i)(B)(IV)of the Plan for rules regarding the Maximum Disparity Rate that may be used where an Integration Level other than the Taxable Wage Base is selected.] ❑(2) Describe special rules for applying permitted disparity allocation formula: [Note:Any special rules under subsection(2)must be definitely determinable.] ❑(d) Uniform points allocation.The discretionary Employer Contribution designated in AA§6-2(a)will be allocated to each Participant in the ratio that each Participant's total points bears to the total points of all Participants.A Participant will receive the following points: ❑(1) _point(s)for each_year(s)of age(attained as of the end of the Plan Year). ❑(2) points for each$ of Plan Compensation. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 10 Nonstandardized Governmental Plan Section 6—Employer and Employee Contributions ❑(3) point(s)for each Year(s)of Service.For this purpose,Years of Service are determined: ❑(i) In the same manner as determined for eligibility. ❑(ii) In the same manner as determined for vesting. ❑(iii) Points will not be provided with respect to Years of Service in excess of ❑(e) Employee group allocation.The Employer may make a separate discretionary Employer Contribution to the Participants in the following allocation groups.The Employer must notify the Trustee in writing of the amount of the contribution to be allocated to each allocation group. ❑(1) A separate discretionary Employer Contribution may be made to each Participant of the Employer(i.e.,each Participant is in his/her own allocation group). ❑(2) A separate discretionary or fixed Employer Contribution may be made to the following allocation groups.If no fixed amount is designated for a particular allocation group,the contribution made for such allocation group will be allocated as a uniform percentage of Plan Compensation to all Participants within that allocation group,unless otherwise designated as a uniform dollar amount below. ❑ The contribution made for each allocation group will be allocated as a uniform dollar amount to all Participants within the allocation group. Group 1: [Note:The Employee allocation groups designated above must be clearly defined in a manner that will not violate the definite allocation formula requirement of Treas.Reg.§1.401-1(b)(1)(d).] (3) Special rules.Unless designated otherwise under this subsection(3),if a Participant is in more than one allocation group described in(2)above during the Plan Year,the Participant will receive an Employer Contribution based on the Participant's status on the last day of the Plan Year.(See Section 3.02(a)(1)(i)(D) of the Plan.) ❑(i) Determined separately for each Employee group.If a Participant is in more than one allocation group during the Plan Year,the Participant's share of the Employer Contribution will be based on the Participant's status for the part of the year the Participant is in each allocation group. ❑(ii) Describe: [Note:This subsection(d)may only describe the amount of the Employer Contribution a Participant will receive when such Participant is in more than one allocation group.Any language under this subsection(ii)must be definitely determinable.] ❑(f) Age-based allocation.The discretionary Employer Contribution designated in AA§6-2(a)will be allocated under the age-based allocation formula so that each Participant receives a pro rata allocation based on adjusted Plan Compensation.For this purpose,a Participant's adjusted Plan Compensation is determined by multiplying the Participant's Plan Compensation by an Actuarial Factor(as described in Section 1.03 of the Plan). A Participant's Actuarial Factor is determined based on a specified interest rate and mortality table.Unless designated otherwise under subsection(1)or(2)below,the Plan will use an applicable interest rate of 8.5%and a UP-1984 mortality table. ❑ (1) Applicable interest rate.Instead of 8.5%,the Plan will use an interest rate of_%(must be between 7.5% and 8.5%)in determining a Participant's Actuarial Factor. ❑ (2) Applicable mortality table.Instead of the UP-1984 mortality table,the Plan will use the following mortality table in determining a Participant's Actuarial Factor: ❑ (3) Describe special rules applicable to age-based allocation: [Note:See Appendix A of the Plan for sample Actuarial Factors based on an 8.5%applicable interest rate and the UP-1984 mortality table.If an interest rate or mortality table other than 8.5%or UP-1984 is selected,appropriate Actuarial Factors must be calculated.Subsection(3)mustprovide for a definitely determinable allocation method.] ❑(g) Service-based allocation formula.The service-based Employer Contribution selected in AA§6-2(d)will be allocated in accordance with the selections made in AA§6-2(d). ❑(h) Describe special rules for determining allocation formula: [Note:Any special rules under this subsection(h)must be described in a manner that precludes Employer discretion.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 11 Nonstandardized Governmental Plan Section 6—Employer and Employee Contributions 6-4 CONTRIBUTIONS OF ACCRUED SICK,PTO AND/OR VACATION LEAVE.[Note:Do not complete this AA§64 and instead use AA§6-7(c)if this is an Employer Pick-Up Contribution.] ❑(a) The Employer will make and allocate Employer Contributions of amounts of accrued unpaid sick leave,as described below: ❑(b) The Employer will make and allocate Employer Contributions of amounts of accrued unpaid vacation leave,as described below: [Note:The Employer must describe an Employer Contribution of accrued unpaid sick,and/or vacation leave that meets the following requirements: • The leave converted under the arrangement can only be accrued unpaid leave; • The leave converted can only be sick and/or vacation leave; • The Employer must designate how often the conversions occur under this AA§6-4; • The eligibility requirements for participation in the plan cannot be such that an Employee becomes a Participant only in the plan year in which the Employee terminates employment; • The only accrued unpaid leave which can be converted under the arrangement must only be leave for which the Employee has no right to request a cash payment; • The leave conversion formula can only be one which involves multiplying an Employee's current daily rate ofpay against the amount of accrued unpaid leave being converted;and • The leave conversion formula is definitely determinable.] 6-5 SPECIAL RULES.No special rules apply with respect to Employer/Employee Contributions under the Plan,except to the extent designated under this AA§6-5.Unless designated otherwise,in determining the amount of the Employer/Employee Contributions to be allocated under this AA§6,the contribution will be based on Plan Compensation earned during the Plan Year. ❑(a) Period for determining Employer/Employee Contributions.Instead of the Plan Year,Employer/Employee Contributions will be determined based on Plan Compensation earned during the following period: [Note:The Plan Year must be used if the permitted disparity allocation method is selected under AA§6-3(c)above.] ❑(1) Plan Year quarter ❑(2) calendar month ❑(3) payroll period ❑(4) Other: [Note:Although Employer Contributions are determined on the basis of Plan Compensation earned during the period designated under this subsection(a), this does not require the Employer to actually make contributions or allocate contributions on the basis of such period.Employer Contributions may be contributed and allocated to Participants at any time within the contribution period permitted under Treas.Reg.§1.415(c)-1(b)(6)(B),regardless of the period selected under this subsection(a).] ❑(b) Limit on Employer Contributions.The Employer Contribution elected in AA§6-2 may not exceed: ❑(1) _%of Plan Compensation ❑(2) $ ❑(3) A discretionary amount determined by the Employer applied in a uniform manner for all eligible Participants for the Plan Year. ❑ (c) Offset of Employer Contribution. ❑(1) A Participant's allocation of Employer Contributions under AA§6-2 of this Plan is reduced by contributions under [insert name ofplan(s)].(See Section 3.02(a)(1)of the Plan.) ❑(2) In applying the offset under this subsection(c),the following rules apply: ❑(d) Special rules: [Note:Any special rules under this subsection(d)must be definitely determinable.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 12 Nonstandardized Governmental Plan Section 6—Employer and Employee Contributions 6-6 ALLOCATION CONDITIONS.A Participant must satisfy any allocation conditions designated under this AA§6-6 to receive an allocation of Employer Contributions under the Plan.[Note:No allocation conditions apply to After-Tar Employee Contributions or Employer Pick-Up Contributions under AA§6-7.] ❑(a) No allocation conditions apply with respect to Employer Contributions under the Plan. ❑(b) Employment condition.An Employee must be employed with the Employer on the last day of the Plan Year. ❑(c) Minimum service condition.An Employee must be credited with at least: ❑(1) _Hours of Service during the Plan Year. ❑(i) Hours of Service are determined using actual Hours of Service. ❑(ii) Hours of Service are determined using the following Equivalency Method(as defined under Section 2.03(a)(5)of the Plan): ❑(A) Monthly ❑(B) Weekly ❑(C) Daily ❑(D) Semi-monthly ❑(E) Describe: [Note:Any description under this subsection(E)must be definitely determinable.] ❑(2) consecutive days of employment with the Employer during the Plan Year. ❑(d) Exceptions. ❑(1) The above allocation condition(s)will not apply if the Employee: ❑(i) dies. ❑(ii) terminates employment due to becoming Disabled. ❑(iii) becomes Disabled. ❑(iv) terminates employment after attaining Normal Retirement Age. [Note:This waiver of allocation conditions applies only once during the Participant's employment with the Employer. Thus, if an Employee is rehired after such a waiver was applied to such Employee,the waiver of allocation conditions will not apply to a subsequent termination of employment. The Employer may modem this rule in subsection(e)below.] ❑(v) terminates employment after attaining Early Retirement Age. [Note:This waiver of allocation conditions applies only once during the Participant's employment with the Employer. Thus, if an Employee is rehired after such a waiver was applied to such Employee,the waiver of allocation conditions will not apply to a subsequent termination of employment. The Employer may modify this rule in subsection(e)below.] ❑(vi) is on an authorized leave of absence from the Employer. ❑ (2) The exceptions selected under subsection(1)above will apply even if an Employee has not terminated employment at the time of the selected event(s). ❑(3) The exceptions selected under subsection(1)above do not apply to: ❑(i) an employment condition under subsection(b)above. ❑(ii) a minimum service condition under subsection(c)above. ❑(e) Describe any special rules governing the allocation conditions under the Plan: [Note:Any special rules under this subsection(e)must be definitely determinable.] 6-7 AFTER-TAX EMPLOYEE CONTRIBUTIONS AND EMPLOYER PICK-UP CONTRIBUTIONS. ❑(a) Voluntary After-Tax Employee Contributions.If permitted under this subsection(a),a Participant may contribute any amount as Voluntary After-Tax Employee Contributions up to the Code§415 Limitation(as defined in Section 5.02 of the Plan),except as limited under this subsection(a). ❑(1) Limits on Voluntary After-Tax Employee Contributions.If this subsection(1)is checked,the following limits apply to Voluntary After-Tax Employee Contributions: ❑(i) Maximum limit. A Participant may make Voluntary After-Tax Employee Contributions up to: ❑(A) %of Plan Compensation ❑(B) $ for the following period: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 13 Nonstandardized Governmental Plan Section 6—Employer and Employee Contributions ❑(C) the entire Plan Year. ❑(D) the portion of the Plan Year during which the Employee is eligible to participate. ❑(E) each separate payroll period during which the Employee is eligible to participate. ❑(ii) Minimum limit. The amount of Voluntary After-Tax Employee Contributions a Participant may make for any payroll period may not be less than: ❑(A) %of Plan Compensation ❑(B) $ (2) Change or revocation of Voluntary After-Tax Employee Contributions.In addition to the Participant's Entry Date under the Plan,a Participant's election to change or resume an after-tax election will be effective as set forth under the After-Tax Employee Contributions election form or other written procedures adopted by the Plan Administrator.A Participant must be permitted to change or revoke an after-tax election at least once per year.Unless the After-Tax Employee Contributions election form or other written procedures adopted by the Plan Administrator provide otherwise,a Participant may revoke an after-tax election(on a prospective basis)at any time.Unless designated otherwise in a Participant's after-tax election form,a Participant's affirmative election to make an After-Tax Employee Contribution will cease upon termination of employment and the Participant will need to make a new election upon rehire. ❑(3) Other limits or special rules relating to Voluntary After-Tax Employee Contributions: [Note:Any limits described under this subsection(3)must be consistent with the provisions of Section 3.04 of the Plan.] ❑(b) Mandatory After-Tax Employee Contributions.If this subsection(b)is checked,Employees are required to make Mandatory After-Tax Employee Contributions in order to participate under the Plan. ❑(1) Amount of Mandatory After-Tax Employee Contributions.Employees are required to contribute the following amount in order to participate in the Plan: ❑(i) %of each Employee's Total Compensation. ❑(ii) $ for each Participant. ❑(iii) Describe rate or amount: ❑(2) Special rules applicable to Mandatory After-Tax Employee Contributions: ❑(c) Employer Pick-Up Contributions.Each Participant will be required to make a Pick-up Contribution to the Plan equal to the amount specified under this subsection(c).Any amounts contributed pursuant to this subsection(c)will be picked up by the Employer pursuant to Code§414(h)and will be treated as Employer Contributions under the Plan. Such contributions and earnings thereon will be 100%vested at all times.(See Section 3.03 of the Plan.) ❑(1) The following amounts will be contributed to the Plan as an Employer Pick-Up Contribution: ❑(i) %of Plan Compensation. ❑(ii) $ per pay period. ❑(iii) Any amount from %to %of Plan Compensation,as designated by the Employee. [Note: This subsection(iii)may only be selected if the Employee designates the amount as a one- time irrevocable election.] ❑(2) Elect this subsection(2)if an Employee may make a one-time irrevocable election not to make Employer Pick-Up Contributions under the Plan. ❑(3) Special rules applicable to Employer Pick-Up Contributions: [Note:Any Employer Pick-Up Contributions made under this subsection(c)must satisfy the requirements of Section 3.03 of the Plan.See AA§11-4 for an Employee's ability to elect out of making Employer Pick-Up Contributions.] SECTION 6A SALARY DEFERRALS 6A-1 SALARY DEFERRALS.Are Employees permitted to make Salary Deferrals under the Plan? ❑ Yes. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 14 Nonstandardized Governmental Plan Section 6A—Salary Deferrals 0 No. [If`No"is checked,skip to Section 6B.] 6A-2 MAXIMUM LIMIT ON SALARY DEFERRALS.Unless designated otherwise under this AA§6A-2,a Participant may defer any amount up to the Elective Deferral Dollar Limit and the Code§415 Limitation(as set forth in Sections 5.02 and 5.03 of the Plan). ❑(a) Salary Deferral Limit.A Participant may not defer an amount in excess of: ❑(1) %of Plan Compensation. ❑(2) $ [Note:If both subsection(1)and(2)above are checked, the deferral limit is the lesser of the amounts selected.] Any limit described in subsection(1)or(2)above applies with respect to the following period: ❑(3) Plan Year. ❑(4) the portion of the Plan Year during which the individual is eligible to participate. ❑ (5) each separate payroll period during which the individual is eligible to participate. ❑(b) Limits on deferrals on bonus payments.[Note:This§6A-2(b)only may be selected, if bonus payments are not excluded under AA§5-3.1 ❑(1) The same limits specified in(a)(1)and(a)(2)above apply to bonus and non-bonus Plan Compensation, Employees may defer any amounts out of bonus payments,subject to the Elective Deferral Dollar Limit and the Code§415 Limitation(as defined in Sections 5.02 and 5.03 of the Plan)and any other limit on Salary Deferrals under this AA 6A-2.The Employer may impose special limits on bonus payments or may impose special limits on bonus payments under the Salary Deferral Election.(See Section 3.02(c)(2)of the Plan.) ❑(2) A Participant may defer up to %(not to exceed 1000%)of any bonus payment(subject to the Elective Deferral Dollar Limit and the Code§415 Limitation),without regard to any other limits described under this AA §6A-2.The Employer may impose special limits on bonus payments under the Salary Deferral Election.(See Section 3.02(c)(2)of the Plan.) ❑(3) Describe special rules applicable to deferrals on bonus payments: [Note:If this subsection(b)is checked,bonus payments may not be excluded from Plan Compensation in the Deferral column under AA§5-3(e).] ❑(c) Describe any other limits that apply with respect to Salary Deferrals under the Plan: 6A-3 MINIMUM DEFERRAL RATE.Unless designated otherwise under this AA§6A-3,no minimum deferral requirement applies under the Plan.Alternatively,a Participant must defer at least the following amount in order to make Salary Deferrals under the Plan. ❑(a) _%of Plan Compensation for a payroll period. ❑(b) $_for a payroll period. ❑(c) Describe: [Note:If more than one limit applies under this AA§6A-3, the minimum deferral rate is the lesser of the amounts designated under this AA§6A-3.] 6A-4 CATCH-UP CONTRIBUTIONS.Catch-Up Contributions(as defined in Section 3.02(c)(2)(iv)of the Plan)are permitted under the Plan,unless designated otherwise under this AA§6A-4. ❑ Catch-Up Contributions are not permitted under the Plan. 6A-5 ROTH DEFERRALS.Roth Deferrals(as defined in Section 3.02(c)(2)(v)of the Plan)are not permitted under the Plan,unless designated otherwise under this AA§6A-5. ❑(a) Availability of Roth Deferrals.Roth Deferrals are permitted under the Plan.[Note:If Roth Deferrals are effective as of a date later than the Effective Date of the Plan,designate such special Effective Date in AA§6A-8(b)below.Roth Deferrals may not be made prior to January 1,2006] (b) Distribution of Roth Deferrals. Unless designated otherwise under this subsection(b),to the extent a Participant takes a distribution or withdrawal from his/her Salary Deferral Account(s),the Participant may designate the extent to which such distribution is taken from the Pre-Tax Deferral Account or from the Roth Deferral Account.(As described under Section 7.11(b)(2)of the Plan for default distribution rules if a Participant fails to designate the appropriate ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 15 Nonstandardized Governmental Plan Section 6A—Salary Deferrals Account for corrective distributions from the Plan,such distribution may be withdrawn equally from both the Pre-Tax Salary Deferral Account and the Roth Deferral Account or the Employer may withdraw such amounts first from either the Pre-Tax Salary Deferral Account or the Roth Deferral Account.) Alternatively,the Employer may designate the order of distributions as listed below: ❑(1) Any distribution will be taken on a pro rata basis from the Participant's Pre-Tax Deferral Account and Roth Deferral Account. ❑(2) Any distribution will be taken first from the Participant's Roth Deferral Account and then from the Participant's Pre-Tax Deferral Account. ❑(3) Any distribution will be taken first from the Participant's Pre-Tax Deferral Account and then from the Participant's Roth Deferral Account. (c) In-Plan Roth Conversions. Unless elected under this AA§6A-5(c),the Plan does not permit a Participant to make an In-Plan Roth Conversion under the Plan.To override this provision to allow Participants to make an In-Plan Roth Conversion,subsection(1)below must be checked. ❑(1) Effective date.Effective [not earlier than 11112013],a Participant may elect to convert all or any portion of his/her non-Roth vested Account Balance to an In-Plan Roth Conversion Account. [Note:The Plan must provide for Roth Deferrals under AA§6A-5(a)above as of the effective date designated in this subsection(1).An election under this subsection(1)does not affect an In-Plan Roth Conversion that was allowed under prior Plan provisions.] (2) In-Service Distribution. ❑(i) For a Participant to convert his/her eligible contributions to Roth Deferrals through an In-Plan Roth Conversion,the Participant need not be eligible to take a distribution from the Plan. [Note:If this subsection(i)is checked,a Participant may convert any or all of the eligible contribution sources to Roth Deferrals through an In-Plan Roth Conversion.] ❑(ii) For a Participant to convert his/her eligible contributions to Roth Deferrals through an In-Plan Roth Conversion,a Participant must be eligible for a distribution of any amounts converted to Roth Deferrals through an In-Plan Roth Conversion.Thus,only amounts that are eligible for distribution under AA§9 or AA§10 are eligible for In-Plan Roth Conversion. (3) Contribution sources.An Employee may elect to make an In-Plan Roth Conversion from all available contribution sources under the Plan. To override this default provision to limit the contributions sources available for In-Plan Roth Conversion, select the applicable contribution sources from which an In-Plan Roth Conversion is available: ❑(i) Pre-tax Salary Deferrals ❑(ii) Employer Contributions ❑(iii) Matching Contributions ❑(iv) After-Tax Contributions ❑(v) Rollover Contributions ❑(vi) Employer Pick-Up Contributions ❑(vii) Describe: [Note:Any contribution sources described in this subsection(vii)must be definitely determinable and not subject to Employer discretion.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 16 Nonstandardized Governmental Plan Section 6A—Salary Deferrals (4) Limits applicable to In-Plan Roth Conversions.No limits apply with respect to In-Plan Roth Conversions, unless designated otherwise under this subsection(4). ❑(i) Roth conversions may only be made from contribution sources that are fully vested(i.e., 100% vested). [Note:If an In-Plan Roth Conversion is permitted from partially-vested sources,special rules apply for determining the vested percentage of such amounts after conversion.See Section 6.09 of the Plan.] ❑(ii) A Participant may not make an In-Plan Roth Conversion of less than$_(may not exceed$1,000). ❑(iii) A Participant may not make an In-Plan Roth Conversion of any outstanding loan amount. [Note:If this subsection(iii)is not checked,a Participant may convert amounts that are attributable to an outstanding loan, to the extent the loan relates to a contribution source that is eligible for conversion under subsection(3)above.] ❑(iv) Describe: [Note:Any selection in this subsection(iv)must be definitely determinable and not subject to Employer discretion.] (5) Amounts available to pay federal and state taxes generated from an In-Plan Roth Conversion.No special provisions apply to allow Participants to withdraw funds to pay federal or state taxes generated from an In-Plan Roth Conversion,except as provided otherwise under this subsection(5). ❑(i) In-service distribution.If the Plan does not otherwise permit an in-service distribution at the time of the In-Plan Roth Conversion and this subsection(i)is checked,a Participant may elect to take an in-service distribution solely to pay taxes generated from the In-Plan Roth Conversion to the extent such in-service distribution would otherwise be permitted under Section 7.10 of the Plan. [Note:If this subsection(i)is checked, a Participant may take an in-service distribution only to the extent such distribution would otherwise be permitted under the provisions of Section 7.10 of the Plan. Thus,for example,a Participant may not take an in-service distribution of amounts attributable to Salary Deferrals prior to age 59Y2.] ❑(ii) Participant loan.Generally,a Participant may request a loan from the Plan to the extent permitted under Section 13 of the Plan and AA§13.However,to the extent a Participant loan is not otherwise allowed and this subsection(ii)is selected,a Participant may receive a Participant loan solely to pay taxes generated from an In-Plan Roth Conversion. [Note:If this subsection(ii)is selected and Participant loans are not otherwise authorized under the Plan,any Participant loan made pursuant to this subsection(ii)will be made in accordance with the default loan policy described in Section 13 of the Plan.] (6) Distribution from In-Plan Roth Conversion Account.Distributions from the In-Plan Roth Conversion Account will be permitted at the same time as permitted for Roth Deferrals,as set forth under AA§10-1, unless designated otherwise under this subsection(6). ❑(i) In-service distributions will not be permitted from an In-Plan Roth Conversion Account. ❑(ii) An in-service distribution may be made from the In-Plan Roth Conversion Account at any time. ❑(iii) Describe distribution options: ❑(d) Describe any special rules that apply to Roth Deferrals under the Plan: 6A-6 SALARY DEFERRAL ELECTIONS. (a) Change or revocation of deferral election:In addition to the Participant's Entry Date under the Plan,a Participant's election to change or resume a deferral election will be effective as set forth under the Salary Reduction Agreement or other written procedures adopted by the Plan Administrator.A Participant must be permitted to change or revoke a deferral election at least once per year.Unless the Salary Reduction Agreement or other written procedures adopted by the Plan Administrator provide otherwise,a Participant may revoke a deferral election(on a prospective basis)at any time. (b) Salary deferral elections of rehired participants:Unless designated otherwise below,a Participant's affirmative election to defer(or to not defer)will cease upon termination of employment and the Participant will need to make a new election upon rehire. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 17 Nonstandardized Governmental Plan Section 6A—Salary Deferrals ❑ Participant's affirmative election does not cease upon termination of employment.If this subsection(b)is selected,a terminated Participant's affirmative election to defer(or to not defer)will not cease upon termination of employment and the Participant's affirmative election to defer(or to not defer)in effect at the time of employment termination will apply upon rehire. [Note:The Employer may modify the rules applicable to rehired employees under the Salary Reduction Agreement or other administrative procedures.] 6A-7 AUTOMATIC CONTRIBUTION ARRANGEMENT.No automatic contribution provisions apply under Section 3.02(c)(2)(iii)of the Plan,unless provided otherwise under this AA§6A-7. ❑(a) Automatic deferral election.Upon becoming eligible to make Salary Deferrals under the Plan(pursuant to AA§3 and AA§4),a Participant will be deemed to have entered into a Salary Deferral Election for each payroll period,unless the Participant completes a Salary Deferral Election(subject to the limitations under AA§6A-2 and AA§6A-3)in accordance with procedures adopted by the Plan Administrator. ❑(1) Effective date of Automatic Contribution Arrangement.The automatic deferral provisions under this AA §6A-7 are effective as of: ❑(i) The Effective Date of this Plan as set forth under the Employer Signature Page. ❑(ii) [insert date no earlier than the Effective Date of the Plan] ❑(iii) As set forth under a prior Plan document. [Note:If this subsection(iii)is checked, the automatic deferral provisions under this AA§6A-7 will apply as of the original Effective Date of the automatic contribution arrangement. Unless provided otherwise under this AA§6A-7,an Employee who is automatically enrolled under a prior Plan document will continue to be automatically enrolled under the current Plan document.] ❑(2) Automatic Contribution Arrangement.Check this subsection(2)if the Plan is designated as an Automatic Contribution Arrangement,as described under Section 3.02(c)(2)(iii)of the Plan. [Note: Unless an election is made under this AA§6A-7 that is inconsistent with the requirements of an Eligible Automatic Contribution Arrangement(EA CA), the Automatic Contribution Arrangement will qualify as an EA CA,as described in Code§414(w).] ❑(i) Automatic deferral amount. ❑(A) %of Plan Compensation. ❑(B) $_. ❑(ii) Automatic increase.If elected under this subsection(ii),the automatic deferral amount will increase each Plan Year by the following amount. ❑(A) _%of Plan Compensation. ❑(B) $ ❑(C) If this(C)and subsection(3)(iii)below(relating to the expiration of affirmative deferral elections)are both elected,the automatic increase will apply to all Participants,including those Participants whose affirmative deferral elections have expired and no subsequent affirmative election is made. Any automatic increase elected under this subsection(ii)will not cause the automatic deferral amount to exceed: ❑(D) _%of Plan Compensation. ❑(E) $ ❑(F) Describe: [Note:Any special application of the automatic increase provisions must be definitely determinable and must provide for Employer discretion.] (3) Application of automatic deferral provisions.The automatic deferral election under subsection(2)will apply to new Participants and existing Participants as set forth under this subsection(3): (i) New Participants.The automatic deferral provisions apply to all Participants who become eligible on or after the effective date. (ii) Current Participants.The automatic deferral provisions apply to all other eligible Participants as follows: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 18 Nonstandardized Governmental Plan Section 6A—Salary Deferrals ❑(A) Automatic deferral provisions apply to all current Participants who have not entered into a Salary Deferral Election(including an election not to defer under the Plan). ❑(B) Automatic deferral provisions apply to all current Participants who have not entered into a Salary Deferral Election that is at least equal to the automatic deferral amount under subsection(2)(i)above.Current Participants who have made a Salary Deferral Election that is less than the automatic deferral amount or who have not made a Salary Deferral Election will automatically be increased to the automatic deferral amount unless the Participant enters into a new Salary Deferral election on or after the effective date of the automatic deferral provisions. ❑(C) Automatic deferral provisions do not apply to current Participants.Only new Participants described in subsection(i)above are subject to the automatic deferral provisions. ❑(D) Describe: ❑(iii) Expiration of affirmative deferral elections.Unless this subsection(iii)is elected,for purposes of the automatic deferral provisions of the Plan,a Participant's affirmative elective deferral election will not expire.If this subsection(iii)is elected,a Participant's affirmative deferral election will expire: ❑(A) at the end of each Plan Year. ❑(B) Describe date that the affirmative election will expire: [Note: The date must be definite and not discriminate in favor of Highly Compensated Employees.] If a Participant fails to complete a new affirmative deferral election subsequent to the prior election expiring,the Participant becomes subject to the automatic deferral percentage as specified in the Plan pursuant to the automatic contribution arrangement provisions.Each year,the Participant can always complete a new affirmative election and designate a new deferral percentage. (iv) Treatment of automatic deferrals.Any Salary Deferrals made pursuant to an automatic deferral election will be treated as Pre-Tax Salary Deferrals,unless designated otherwise under this subsection(iv). ❑ Any Salary Deferrals made pursuant to an automatic deferral election will be treated as Roth Deferrals. [Note:This subsection(iv)may only be checked if Roth Deferrals are permitted under AA§6A-5.] ❑(v) Special rules: [Note:Any Salary Deferral Election(including an election not to defer under the Plan)made after the effective date of the automatic deferral provisions will override such automatic deferral provisions.] (4) Application of automatic increase.Unless designated otherwise under this subsection(4),if an automatic increase is selected under subsection(2)(ii)above,the automatic increase will take effect as of the first day of the second Plan Year following the Plan Year in which the automatic deferral election first becomes effective with respect to a Participant. ❑(i) First Plan Year.Instead of applying as of the second Plan Year,the automatic increase described in subsection(2)(ii)above takes effect as of the appropriate date within the first Plan Year following the date automatic contributions begin. ❑(ii) Designated Plan Year.Instead of applying as of the second Plan Year,the automatic increase described in subsection(2)(ii)above takes effect as of the appropriate date within the Plan Year following the Plan Year in which the automatic deferral election first becomes effective with respect to a Participant. ❑(iii) Effective date. The automatic increase described under subsection(2)(ii)above is generally effective as of the first day of the Plan Year.If this subsection(iii)is checked,instead of becoming effective on the first day of the Plan Year,the automatic increase will be effective on: ❑(A) The anniversary of the Participant's date of hire. ❑(B) The anniversary of the Participant's first automatic deferral contribution. ❑(C) The first day of each calendar year. ❑(D) Other date: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 19 Nonstandardized Governmental Plan Section 6A—Salary Deferrals ❑(iv) Special rules: (5) Treatment of terminated Employees who are rehired.Unless designated otherwise below,in applying the automatic deferral provisions under this AA§6A-7,including the automatic increase provisions,a rehired Participant is treated as a new Employee(regardless of the amount of time since the rehired Employee terminated employment). ❑(i) Rehired Employees not treated as new Employee.In applying the automatic deferral provisions under this AA§6A-7,including the automatic increase provisions,a rehired Participant is not treated as a new Employee.Thus,for example,a rehired Participant's deferral percentage will be calculated based on the date the individual first began making automatic deferrals under the Plan. ❑(ii) Describe special rules applicable to rehired employees: [Note:Any special rules under this subsection(ii)must satisfy the rules applicable to automatic enrollment under Treas.Reg.§1.401(k)-1, if applicable.] (b) Permissible Withdrawals under Automatic Contribution Arrangement. ❑(1) Permissible withdrawals allowed.An Employee who has Salary Deferrals contributed to the Plan pursuant to an automatic deferral election under this AA§6A-7 may elect to withdraw such contributions(and earnings attributable thereto)within 90 days after the date such Salary Deferrals would otherwise have been included in gross income,unless designated otherwise under subsection(3)below.Unless elected otherwise below,if an Employee does not make automatic deferrals to the Plan for an entire Plan Year(e.g.,due to termination of employment),the Plan may allow such Employee to take a permissive withdrawal,but only with respect to default contributions made after the Employee's return to employment.). ❑ The ability to take permissible withdrawals does not apply to rehired Employees,even if such Employees have not made automatic deferrals to the Plan for an entire Plan Year due to termination of employment. ❑(2) No permissible withdrawals.The permissible withdrawal provisions under this subsection(b)are not available. ❑(3) Time period for electing a permissible withdrawal.Instead of a 90-day election period,a Participant must request a permissible withdrawal no later than days after the date the Plan Compensation from which such Salary Deferrals are withheld would otherwise have been included in gross income. ❑(c) Other automatic deferral provisions: 6A-8 SPECIAL DEFERRAL EFFECTIVE DATES.Unless designated otherwise under this AA§6A-8,a Participant is eligible to make Salary Deferrals under the Plan as of the Effective Date of the Plan(as designated in the Employer Signature Page). However,in no case may a Participant begin making Salary Deferrals prior to the later of the date the Employee becomes a Participant,the date the Participant executes a Salary Reduction Agreement or the date the Plan is adopted or effective.(See Section 3.02(c)(2)(i)of the Plan.) To designate a later Effective Date for Salary Deferrals or Roth Deferrals,complete this AA§6A-8. ❑(a) Salary Deferrals.A Participant is eligible to make Salary Deferrals under the Plan as of: ❑(1) the date the Plan is executed by the Employer(as indicated on the Employer Signature Page). ❑(2) (insert date no earlier than the date the Plan is executed by the Employer). ❑(b) Roth Deferrals.The Roth Deferral provisions under AA§6A-5 are effective as of . [If Roth Deferrals are permitted under AA§6A-5 above,Roth Deferrals are effective as of the Effective Date applicable to Salary Deferrals under this AA§6A-8,unless a later date is designated under this subsection.] SECTION 6B MATCHING CONTRIBUTIONS 613-1 MATCHING CONTRIBUTIONS.Is the Employer authorized to make Matching Contributions under the Plan? El Yes. ❑ No. [If"No"is checked,skip to Section 7.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 20 Nonstandardized Governmental Plan Section 613—Matching Contributions 613-2 MATCHING CONTRIBUTION FORMULA:For the period designated in AA§613-5 below,the Employer will make the following Matching Contribution on behalf of Participants who satisfy the allocation conditions under AA§613-6 below. [See AA §6B-3 for the definition of Eligible Contributions for purposes of the Matching Contributions under the Plan.] ❑(a) Discretionary match.The Employer will determine in its sole discretion how much,if any,it will make as a Matching Contribution.Such amount will be allocated as a uniform percentage of Eligible Contributions,unless designated otherwise below.(See AA§6B-5 relating to period for determining Matching Contributions and true-up requirements.) ❑(1) Discretionary matching contributions will be allocated as a flat dollar amount. ❑(2) Allocation of discretionary Matching Contribution determined by written instructions to Plan Administrator (or Trustee).If a discretionary Matching Contribution formula applies(i.e.,a formula that provides an Employer with discretion regarding how to allocate a Matching Contribution to Participants)and the Employer makes a discretionary Matching Contribution to the Plan,the Employer must provide the Plan Administrator(or Trustee,if applicable),written instructions describing:(1)how the discretionary Matching Contribution formula will be allocated to Participants(e.g.,a uniform percentage of Eligible Contributions or a flat dollar amount),(2)the computation period(s)to which the discretionary Matching Contribution formula applies(unless otherwise designated under AA§613-5),and(3)if applicable,a description of each business location or business classification subject to separate discretionary Matching Contribution allocation formulas. Such instructions must be provided no later than the date on which the discretionary Matching Contribution is made to the Plan.A summary of these instructions must be communicated to Participants who receive discretionary Matching Contributions no later than 60 days following the last date on which the discretionary Matching Contribution is made to the Plan for the Plan Year.If this AA§613-2(a)(2)is elected,the written instruction requirement does not take effect until the first day of the Plan Year following the Plan Year in which this Plan's Cycle 3 restatement is executed. ❑(b) Fixed match.The Employer will make a Matching Contribution for each Participant equal to: ❑(1) %of Eligible Contributions made for each period designated in AA§613-5 below. ❑(2) $ for each period designated in AA§6B-5 below. ❑(c) Matching Contributions under Collective Bargaining Agreement,employment contract or equivalent arrangement.The Employer will make a Matching Contribution based on a Collective Bargaining Agreement, employment agreement or equivalent arrangement as follows: [Note:Insert the appropriate Matching Contribution formula from the Collective Bargaining Agreement,employment agreement or equivalent arrangement.The formula must be definitely determinable as required under Treas.Reg. §1.401-1.] ❑(d) Tiered match.The Employer may make a Matching Contribution to all Participants based on the following tiers of Eligible Contributions as a percentage of Plan Compensation.If discretionary Match is elected,the discretionary Matching Contribution will be allocated as a uniform percentage of Eligible Contributions within each tier. Eligible Contributions Fixed Discretionary Match Match ❑(1)Up to_%of Plan Compensation % ❑ ❑(2)From_%up to_%of Plan Compensation % ❑ ❑(3)From_%up to_%of Plan Compensation % ❑ ❑(4)From_%up to_%of Plan Compensation % ❑ ❑(e) Year of Service match.The Employer will make a Matching Contribution as a uniform percentage of Eligible Contributions to all Participants based on Years of Service with the Employer.If discretionary Match is elected,the discretionary Matching Contribution will be allocated as a uniform percentage of Eligible Contributions within each Year of Service level. Years of Service Fixed Discretionary Match Match ❑(1) From up to Years of Service % ❑ ❑(2) From up to Years of Service % ❑ ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 21 Nonstandardized Governmental Plan Section 613—Matching Contributions Years of Service Fixed Discretionary Match Match ❑(3) From up to Years of Service % ❑ ❑(4) From_up to Years of Service % ❑ ❑(5) Years of Service equal to and above % ❑ For this purpose,a Year of Service is each Plan Year during which an Employee completes at least 1,000 Hours of Service.Alternatively,a Year of Service is: [Note:Any alternative definition of a Year of Service must meet the requirements of a Year of Service as defined in Section 2.03(a)(1)of the Plan.] ❑(f) Different Employee groups.The Employer may make a different Matching Contribution to the Employee groups designated under subsection(1)below.The Matching Contribution will be allocated separately to each designated Employee group in accordance with the formula designated under subsection(2)below. (1) Designated Employee groups. [Note:Each group designation must describe a group of Employees which is definitely determinable with no Employer discretion.] (2) Matching Contribution formulas. ❑(i) Discretionary Matching Contribution.The Employer may make a different discretionary Matching Contribution for each Employee group designated under subsection(1)above.The discretionary Matching Contribution will be allocated as a uniform percentage of Eligible Contributions within each Employee group.(See AA§613-5 relating to period for determining Matching Contributions and true- up requirements.) ❑(ii) Different Matching Contribution formula.The following Matching Contribution will apply for each Employee group designated under subsection(1)above. [Note:Each separate rate of Matching Contribution must be definitely determinable and will be allocated uniformly to the members of the group.] El(g) Describe special rules for determining Matching Contribution formula:See Addendum 2 [Note:Any special rules may not provide for a discretionary Matching Contribution allocation formula,must be described in a manner that precludes Employer discretion and must satisfy the definitely determinable requirements of Treas.Reg.§1.401-1.1 613-3 ELIGIBLE CONTRIBUTIONS. Unless designated otherwise under this AA§613-3,the Matching Contribution described in AA§613-2 will apply to all Eligible Contributions authorized under AA§6-7 and/or AA§6A. ❑(a) Designated Eligible Contributions.If this subsection(a)is checked,the Matching Contribution described in AA§613- 2 will apply only to the Eligible Contributions selected below: ❑(1) Pre-tax Salary Deferrals under AA§6A. ❑(2) Roth Deferrals under AA§6A-5. ❑(3) Catch-Up Contributions under AA§6A-4. ❑(4) Voluntary After-Tax Employee Contributions under AA§6-7(a). ❑(5) Mandatory After-Tax Employee Contributions under AA§6-7(b). ❑(6) Employer Pick-Up Contributions under AA§6-7(c). R1(b) Elective deferrals under another plan.If this subsection(b)is checked,the Matching Contributions described in AA §613-2 will apply to elective deferrals made under another plan maintained by the Employer. 0(1) The Matching Contribution designated in AA§613-2 above will apply to elective deferrals under the following plan maintained by the Employer:County of Fresno 457(b)Deferred Compensation Plan 0(2) The following special rules apply in determining the amount of Matching Contributions under this Plan with respect to elective deferrals under the plan described in subsection(1)above:See Addendum 2 ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 22 Nonstandardized Governmental Plan Section 613—Matching Contributions [Note:This subsection(b)may be used to describe special provisions applicable to Matching Contributions provided with respect to elective deferrals under another plan maintained by the Employer, including another qualified plan or Code§403(b)or Code§457(b)plan.] (c) Calculation of Matching Contributions if Plan uses dual eligibility and/or multiple entry dates.Unless designated otherwise below,if the Plan has dual eligibility and/or multiple entry dates(or the Employer choses to use the Plan's optional true-up provisions),the Matching Contribution formula(s)will be based on Eligible Contributions and Plan Compensation for the period designated under AA§613-5. ❑ The Plan will make Matching Contributions only on Salary Deferrals and After-Tax Employee Contributions (if applicable)made after the Participant becomes eligible for Matching Contributions,regardless of the period designated under AA§613-5. R1(d) Special rules.The following special rules apply for purposes of determining the Matching Contribution under this AA §613-3:See Addendum 2 [Note:Any special rules under this subsection(d)must be definitely determinable.] 613-4 LIMITS ON MATCHING CONTRIBUTIONS.In applying the Matching Contribution formula(s)selected under AA§613-2 above,all Eligible Contributions designated under AA§613-3 are eligible for Matching Contributions,unless elected otherwise under this AA§613-4. ❑(a) Limit on amount of Eligible Contributions.The Matching Contribution formula(s)selected in AA§613-2 above apply only to Eligible Contributions under AA§613-3 that do not exceed: ❑(1) %of Plan Compensation. ❑(2) $ ❑(3) A discretionary amount determined by the Employer that will be applied in a uniform manner for all eligible Participants for the Plan Year. [Note:If both subsections(1)and(2)above are selected, the limit under this subsection(a)is the lesser of the percentage selected in subsection(1)or the dollar amount selected in subsection(2).] ❑(b) Limit on Matching Contributions.The total Matching Contribution provided under the formula(s)selected in AA §613-2 above will not exceed: ❑(1) _%of Plan Compensation. ❑(2) $ El(c) Special limits applicable to Matching Contributions:See Addendum 2 613-5 PERIOD FOR DETERMINING MATCHING CONTRIBUTIONS.The Matching Contribution formula(s)selected in AA §613-2 above(including any limitations on such amounts under AA§6B-4)are based on Eligible Contributions under AA§613-3 and Plan Compensation for the Plan Year.To apply a different period for determining the Matching Contributions and limits under AA§613-2 and AA§613-4,complete this AA§613-5. El(a) payroll period ❑(b) Plan Year quarter ❑(c) calendar month ❑(d) Other: [Note:Although Matching Contributions(and any limits on those Matching Contributions)will be determined on the basis of the period designated under this AA§6B-5, this does not require the Employer to actually make contributions or allocate contributions on the basis of such period.Matching Contributions may be contributed and allocated to Participants at any time within the contribution period permitted under Treas.Reg.§1.415(c)-1(b)(6)(B),regardless of the period selected under this AA §6B-5.] [Note:In determining the amount of Matching Contributions for a particular period, if the Employer actually makes Matching Contributions to the Plan on a more frequent basis than the period selected in this AA§6B-5,a Participant will be entitled to a true-up contribution to the extent he/she does not receive a Matching Contribution based on the Eligible Contributions and/or Plan Compensation for the entire period selected in this AA§6B-5.If a period other than the Plan Year is selected under this AA §6B-5, the Employer may make an additional discretionary Matching Contribution equal to the true-up contribution that would otherwise be required if Plan Year was selected under this AA§6B-5.See Section 3.02(c)(3)(iii)of the Plan.] 613-6 ALLOCATION CONDITIONS.A Participant must satisfy any allocation conditions designated under this AA§613-6 to receive an allocation of Matching Contributions under the Plan. 0(a) Application of allocation conditions. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 23 Nonstandardized Governmental Plan Section 6B—Matching Contributions 0(1) No allocation conditions apply with respect to Matching Contributions under the Plan. ❑(2) Allocation conditions only apply to discretionary Matching Contributions under the Plan. ❑(3) Allocation conditions only apply to fixed Matching Contributions under the Plan. [Note:(2)or(3)above should be selected only if the Plan provides for both Fixed and Discretionary Matching Contributions.] ❑(b) Employment condition.An Employee must be employed with the Employer on the last day of the Plan Year. ❑(c) Minimum service condition.An Employee must be credited with at least: ❑(1) Hours of Service during the Plan Year. ❑(i) Hours of Service are determined using actual Hours of Service. ❑(ii) Hours of Service are determined using the following Equivalency Method(as defined under AA§4- 3): ❑(A) Monthly ❑(B) Weekly ❑(C) Daily ❑(D) Semi-monthly ❑(E) Describe: [Note:Any description under subsection(E)above must be definitely determinable.] ❑(2) consecutive days of employment with the Employer during the Plan Year. ❑(d) Exceptions. ❑(1) The above allocation condition(s)will not apply if the Employee,during the Plan Year: ❑(i) dies. ❑(ii) terminates employment due to becoming Disabled. ❑(iii) becomes Disabled. ❑(iv) terminates employment after attaining Normal Retirement Age. [Note:This waiver of allocation conditions applies only once during the Participant's employment with the Employer. Thus, if an Employee is rehired after such a waiver was applied to such Employee,the waiver of allocation conditions will not apply to a subsequent termination of employment. The Employer may modify this rule in(e)below.] ❑(v) terminates employment after attaining Early Retirement Age. [Note:This waiver of allocation conditions applies only once during the Participant's employment with the Employer. Thus, if an Employee is rehired after such a waiver was applied to such Employee,the waiver of allocation conditions will not apply to a subsequent termination of employment. The Employer may modify this rule in(e)below.] ❑(vi) is on an authorized leave of absence from the Employer. ❑(2) The exceptions selected under subsection(1)above will apply even if an Employee has not terminated employment at the time of the selected event(s). ❑(3) The exceptions selected under subsection(1)above do not apply to: ❑(i) an employment condition designated under subsection(b)above. ❑(ii) a minimum service condition designated under subsection(c)above. ❑(e) Describe any special rules governing the allocation conditions under the Plan: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 24 Nonstandardized Governmental Plan Section 7—Retirement Ages SECTION 7 RETIREMENT AGES 7-1 NORMAL RETIREMENT AGE.Normal Retirement Age under the Plan is: El(a) Age 65 (not to exceed 65). ❑(b) The later of age_(not to exceed 65)or the (not to exceed 5th)anniversary of: ❑(1) the Employee's participation commencement date(as defined in Section 1.68 of the Plan). ❑(2) the Employee's employment commencement date. ❑(c) Describe Normal Retirement Age: [Note:The Normal Retirement Age must be reasonably representative of the typical retirement age for the industry in which the Plan Participants work.A Normal Retirement Age of at least age 62 is deemed to be reasonable while a Normal Retirement Age under age 55 is presumed not to satisfy this requirement unless facts and circumstances show otherwise. Whether a Normal Retirement Age between 55 and 62 satisfies this requirement depends on the facts and circumstances.A Governmental Plan must comply with the final Normal Retirement Age regulations under Treas.Reg.§1.401(a)-],as amended,effective for Annuity Starting Dates occurring in Plan Years beginning on or after the later of the two dates described in IRS Notice 2012-29. The Employer may use AA§7-1(c),for example, to describe a reasonable Normal Retirement Age that is between age 55 and 62 that takes into account service as well as age.] 7-2 EARLY RETIREMENT AGE. Unless designated otherwise under this AA§7-2,there is no Early Retirement Age under the Plan. ❑(a) A Participant reaches Early Retirement Age if he/she is still employed after attainment of each of the following: ❑(1) Attainment of age ❑(2) The_anniversary of the date the Employee commenced participation in the Plan,and/or ❑(3) The completion of Years of Service,determined as follows: ❑(i) Same as for eligibility. ❑(ii) Same as for vesting ❑ (b) Describe. SECTION 8 VESTING AND FORFEITURES 8-1 CONTRIBUTIONS SUBJECT TO VESTING.Does the Plan provide for any Employer and/or Matching Contributions that are subject to a vesting schedule under AA§8-2? R1 Yes ❑ No[If"No"is checked,skip to Section 9.] [Note: "Yes"should be checked under this AA§8-1 if the Plan provides for Employer Contributions and/or Matching Contributions that are subject to a vesting schedule,even if such contributions are always 100%vested under AA§8-2. "No" should be checked if the only contributions under the Plan are Salary Deferrals,After-Tax Employee Contributions and/or Employer Pick-Up Contributions.If the Plan holds Employer Contributions and/or Matching Contributions that are subject to vesting but the Plan no longer provides for such contributions,see Sections 6.03(d)and 6.11(e)of the Plan for default rules for applying the vesting and forfeiture rules to such contributions.] 8-2 VESTING SCHEDULE.The vesting schedule under the Plan is as follows for both Employer Contributions and Matching Contributions,to the extent authorized under the Plan.See Section 6.02 of the Plan for a description of the various vesting schedules under this AA§8-2. Rl(a) Vesting schedule for Employer Contributions and Matching Contributions: ER Match ❑ 0 (1) Full and immediate vesting. ❑ ❑ (2) Three-year cliff vesting schedule ❑ ❑ (3) Six-year graded vesting schedule ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 25 Nonstandardized Governmental Plan Section 8—Vesting and Forfeitures ER Match ❑ ❑ (4) Modified vesting schedule % immediately on Plan participation % after 1 Year of Service % after 2 Years of Service • after 3 Years of Service • after 4 Years of Service % after 5 Years of Service % after 6 Years of Service • after 7 Years of Service • after 8 Years of Service • after 9 Years of Service 100% after 10 Years of Service ❑ ❑ (5) Other:vesting schedule: [Note:If a modified vesting schedule is selected under this subsection(a), the vested schedule must satisfy the pre-ERISA Code vesting requirements.] ❑(b) Special provisions applicable to vesting schedule: [Note:This subsection(b)may be used to apply a different vesting schedule for different contribution formulas or different Employee groups under the Plan.Any special provision must satisfy the pre-ERISA Code vesting requirements.] 8-3 VESTING SERVICE.In applying the vesting schedules under this AA§8,all service with the Employer counts for vesting purposes,unless designated otherwise under this AA§8-3. ❑(a) Service before the original Effective Date of this Plan(or a Predecessor Plan)is excluded. ❑(b) Service completed before the Employee's_birthday is excluded. ❑(c) Describe vesting service exclusions: [Note:See Section 6.07 of the Plan and AA§4-5 for rules regarding the crediting of service with Predecessor Employers for purposes of vesting under the Plan.] 8-4 VESTING UPON DEATH,DISABILITY OR EARLY RETIREMENT AGE.An Employee's vesting percentage increases to 100%if,while employed with the Employer,the Employee ❑(a) dies ❑(b) terminates employment due to becoming Disabled ❑(c) becomes Disabled ❑(d) reaches Early Retirement Age 0(e) Not applicable.No increase in vesting applies. 8-5 DEFAULT VESTING RULES.In applying the vesting requirements under this AA§8,the following default rules apply.[Note: No election should be made under this AA§8-5 if all contributions are 100%vested.] • Year of Service.An Employee earns a Year of Service for vesting purposes upon completing 1,000 Hours of Service during a Vesting Computation Period.Hours of Service are calculated based on actual hours worked during the Vesting Computation Period.(See Section 1.57 of the Plan for the definition of Hour of Service.) • Vesting Computation Period.The Vesting Computation Period is the Plan Year. To override the default vesting rules,complete the applicable sections of this AA§8-5.If this AA§8-5 is not completed,the default vesting rules apply. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 26 Nonstandardized Governmental Plan Section 8—Vesting and Forfeitures ER Match ❑ ❑ (a) Year of Service.Instead of 1,000 Hours of Service,an Employee earns a Year of Service upon the completion of_Hours of Service during a Vesting Computation Period. ❑ ❑ (b) Vesting Computation Period.Instead of the Plan Year,the Vesting Computation Period is: ❑(1) The 12-month period beginning with the Employee's Employment Commencement Date and,for subsequent Vesting Computation Periods,the 12-month period beginning with the anniversary of the Employee's Employment Commencement Date. ❑(2) Describe: [Note:Any Vesting Computation Period described in this subsection(2)must be a 12- consecutive month period and must apply uniformly to all Participants.] ❑ ❑ (c) Elapsed Time Method.Instead of determining vesting service based on actual Hours of Service,vesting service will be determined under the Elapsed Time Method.If this subsection(c)is checked,service will be measured from the Employee's Employment Commencement Date(or Reemployment Commencement Date,if applicable)without regard to the Vesting Computation Period designated in Section 6.05 of the Plan.(See Section 6.04(b)of the Plan.) ❑ ❑ (d) Equivalency Method.For purposes of determining an Employee's Hours of Service for vesting,the Plan will use the Equivalency Method(as defined in Section 6.04(a)(2) of the Plan).The Equivalency Method will apply to: ❑(1) All Employees. ❑(2) Only to Employees for whom the Employer does not maintain hourly records.For Employees for whom the Employer maintains hourly records, vesting will be determined based on actual hours worked. Hours of Service for vesting will be determined under the following Equivalency Method. ❑(3) Monthly. 190 Hours of Service for each month worked. ❑(4) Weekly.45 Hours of Service for each week worked. ❑(5) Daily. 10 Hours of Service for each day worked. ❑(6) Semi-monthly.95 Hours of Service for each semi-monthly period. ❑(7) Describe Equivalency Method: [Note:Any description of an Equivalency Method must be definitely determinable.] ❑ ❑ (e) Special rules: [Note:Any special rules under this subsection(e)must be definitely determinable.] 8-6 BREAKS IN SERVICE.Generally,an Employee will be credited with all service earned with the Employer,including service earned prior to a Break in Service.To disregard service earned prior to a Break in Service for vesting purposes,complete this AA §8-6.(See Section 6.08 of the Plan.) ❑(a) If an Employee incurs at least one Break in Service,the Plan will disregard all service earned prior to such Break in Service for purposes of determining vesting under the Plan. ❑(b) If an Employee incurs at least consecutive Breaks in Service,the Plan will disregard all service earned prior to such consecutive Breaks in Service for purposes of determining vesting under the Plan. [Enter "0"if prior service will be disregarded for all rehired Employees.] ❑(c) The Nonvested Participant Break in Service rule applies to all Employees,including Employees who have not terminated employment. ❑(d) Describe any special rules for applying the vesting Break in Service rules: [Note:Any special rules under this subsection(d)must be definitely determinable.] 8-7 ALLOCATION OF FORFEITURES. The Employer may decide in its discretion how to treat forfeitures under the Plan.Alternatively,the Employer may designate under this AA§8-7 how forfeitures occurring during a Plan Year will be treated.(See Section 6.11 of the Plan.) ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 27 Nonstandardized Governmental Plan Section 8—Vesting and Forfeitures ER Match ❑ 0 (a) N/A.All contributions are 100%vested.[Do not complete the rest of this AA§8- 7.1 ❑ ❑ (b) Reallocated as additional Employer Contributions or as additional Matching Contributions. ❑ ❑ (c) Used to reduce Employer and/or Matching Contributions. For purposes of subsection(b)or(c)above,forfeitures will be applied: ❑ ❑ (d) for the Plan Year in which the forfeiture occurs. ❑ ❑ (e) for the Plan Year following the Plan Year in which the forfeitures occur. Prior to applying forfeitures under subsection(b)or(c): ❑ ❑ (f) Forfeitures maybe used to pay Plan expenses.(See Section 6.1 l(d)of the Plan.) ❑ ❑ (g) Forfeitures may not be used to pay Plan expenses. In determining the amount of forfeitures to be allocated under subsection(b)above,the same allocation conditions apply as for the source for which the forfeiture is being allocated,unless designated otherwise below. ❑ ❑ (h) Forfeitures are not subject to any allocation conditions. ❑ ❑ (i) Forfeitures are subject to a last day of employment allocation condition. ❑ ❑ 0) Forfeitures are subject to a Hours of Service minimum service requirement. In determining the treatment of forfeitures under this AA§8-7,the following special rules apply: ❑ ❑ (k) Describe: 8-8 SPECIAL RULES REGARDING CASH-OUT DISTRIBUTIONS. (a) Additional allocations. If a terminated Participant receives a complete distribution of his/her vested Account Balance while still entitled to an additional allocation,the Cash-Out Distribution forfeiture provisions do not apply until the Participant receives a distribution of the additional amounts to be allocated.(See Section 6.10(a)(1)of the Plan.) To modify the default Cash-Out Distribution forfeiture rules,complete this AA§8-8(a). 0 The Cash-Out Distribution forfeiture provisions will apply if a terminated Participant takes a complete distribution, regardless of any additional allocations during the Plan Year. (b) Timing of forfeitures.A Participant who receives a Cash-Out Distribution(as defined in Section 6.10(a)of the Plan)is treated as having an immediate forfeiture of his/her nonvested Account Balance. To modify the forfeiture timing rules to delay the occurrence of a forfeiture upon a Cash-Out Distribution,complete this AA§8-8(b). ❑ A forfeiture will occur upon the completion of consecutive Breaks in Service(as defined in Section 6.08 of the Plan). (c) Repayment of Cash-Out Distribution.Unless elected otherwise under this AA§8-8(c),if a Participant receives a Cash- Out Distribution that results in a forfeiture,and the Participant resumes employment covered under the Plan,such Participant may repay to the Plan the amount received as a Cash-Out Distribution. ❑ If a Participant receives a Cash-Out Distribution that results in a forfeiture,and the Participant resumes employment covered under the Plan,such Participant may NOT repay to the Plan the amount received as a Cash- Out Distribution and the provisions of Section 6.10(a)(2)do not apply. 8-9 SPECIAL RULE FOR FORFEITURE UPON DEATH OF A PARTICIPANT.Unless elected below,no vested benefits are forfeited upon the death of a Participant. To modify this default forfeiture rule,check to box below. ❑ The Plan will forfeit benefits(including vested benefits)upon the death of a Participant,if not precluded by law.In no event may the Plan forfeit any amounts attributable to a Participant's Salary Deferrals or After-Tax Employee Contributions under the Plan or if the Plan has commenced distributions prior to the Participant's death. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 28 Nonstandardized Governmental Plan Section 9—Distribution Provisions—Termination of Employment SECTION 9 DISTRIBUTION PROVISIONS—TERMINATION OF EMPLOYMENT 9-1 AVAILABLE FORMS OF DISTRIBUTION. Lump sum distribution.A Participant may take a distribution of his/her entire vested Account Balance in a single lump sum upon termination of employment.In addition,the Plan Administrator may permit a Participant to take partial distributions or installment distributions solely to the extent necessary to satisfy the required minimum distribution rules under Section 8 of the Plan. Additional distribution options.To provide for additional distribution options,check the applicable distribution forms under this AA§9-1. ❑(a) Installment distributions.A Participant may take a distribution over a specified period not to exceed the life or life expectancy of the Participant(and a designated beneficiary). El(b) Partial lump sum.A Participant may take a distribution of less than the entire vested Account Balance upon termination of employment. ❑ Minimum distribution amount.A Participant may not take a partial lump sum distribution of less than$ ❑(c) Annuity distributions.A Participant may elect to have the Plan Administrator use the Participant's vested Account Balance to purchase an annuity as described in Section 7.01 of the Plan. 0(d) Describe distribution options:Repetitive payments [Note:Any distribution option described in this subsection(d)may not be subject to the discretion of the Employer or Plan Administrator.] 9-2 PARTICIPANT AND SPOUSAL CONSENT. ❑(a) Involuntary Cash-Out Distribution.A Participant who terminates employment with a vested Account Balance of $5,000 or less will receive an Involuntary Cash-Out Distribution,unless elected otherwise under this AA§9-2.If a Participant's vested Account Balance exceeds$5,000,the Participant generally must consent to a distribution from the Plan,except to the extent provided otherwise under this AA§9-2.See Section 7.03 of the Plan for additional rules regarding the Participant consent requirements under the Plan. ❑(1) No Involuntary Cash-Out Distributions.The Plan does not provide for Involuntary Cash-Out Distributions. A terminated Participant must consent to any distribution from the Plan.(See Section 14.02(b)of the Plan for special rules upon Plan termination.) ❑(2) Involuntary Cash-Out Distribution threshold.A terminated Participant will receive an Involuntary Cash- Out Distribution only if the Participant's vested Account Balance is less than or equal to$ ❑ (3) Application of Automatic Rollover rules. The Automatic Rollover rules described in Section 7.05 of the Plan do not apply to any Involuntary Cash-Out Distribution below$1,000,unless elected otherwise under this subsection(3). If this subsection(3) is checked, the Automatic Rollover provisions apply to all Involuntary Cash-Out Distributions(including those below$1,000). ❑(4) Distribution upon attainment of stated age.Participant consent will not be required with respect to distributions made upon attainment of Normal Retirement Age(or age 62,if later),regardless of the value of the Participant's vested Account Balance. ❑(5) Treatment of Rollover Contributions.Unless elected otherwise under this subsection(5),Rollover Contributions will be excluded in determining whether a Participant's vested Account Balance exceeds the Involuntary Cash-Out threshold for purposes of applying the distribution rules under this AA§9 and the Automatic Rollover provisions under Section 7.05 of the Plan.To include Rollover Contributions in determining whether a Participant's vested Account Balance exceeds the Involuntary Cash-Out threshold, check this subsection(5). ❑(b) Spousal consent.Spousal consent is not required for a Participant to receive a distribution or name an alternate beneficiary,unless designated otherwise under this subsection(b).See Section 9.02 of the Plan for rules regarding Spousal consent under the Plan. ❑(1) Distribution consent. A Participant's Spouse must consent to any distribution or loan,provided the Participant's vested Account Balance exceeds$ ❑(2) Beneficiary consent.A Participant's Spouse must consent to naming someone other than the Spouse as beneficiary under the Plan. ❑(c) Describe any special rules affecting Participant or Spousal consent: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 29 Nonstandardized Governmental Plan Section 9—Distribution Provisions—Termination of Employment [Note:Any special rules under this subsection(c)must be definitely determinable.] 9-3 TIMING OF DISTRIBUTIONS UPON TERMINATION OF EMPLOYMENT. (a) Distribution of vested Account Balances exceeding$5,000. A Participant who terminates employment with a vested Account Balance exceeding$5,000 may receive a distribution of his/her vested Account Balance in any form permitted under AA§9-1 within a reasonable period following: 0(l) the date the Participant terminates employment. ❑(2) the last day of the Plan Year during which the Participant terminates employment. ❑(3) the first Valuation Date following the Participant's termination of employment. ❑(4) the end of the calendar quarter following the date the Participant terminates employment. ❑(5) attainment of Normal Retirement Age,death or becoming Disabled. ❑(6) Describe: [Note:Any special rules under this subsection(6)must be definitely determinable.] (b) Distribution of vested Account Balances not exceeding$5,000.A Participant who terminates employment with a vested Account Balance that does not exceed$5,000 will receive a lump sum distribution of his/her vested Account Balance within a reasonable period following: 0(1) the date the Participant terminates employment. ❑(2) the last day of the Plan Year during which the Participant terminates employment. ❑(3) the first Valuation Date following the Participant's termination of employment. ❑(4) the end of the calendar quarter following the date the Participant terminates employment. ❑(5) Describe: [Note:Any special rules under this subsection(5)must be definitely determinable.] ❑(c) Alternate Cash-Out distribution threshold.Instead of a vested Account Balance Cash-Out threshold of$5,000,for purposes of applying the Cash-Out distribution provisions under this AA§9-3,the threshold for distributions upon termination of employment will be based on a vested Account Balance of$ ❑(d) Describe additional distribution options: [Note:Any additional distribution option described in this subsection(d)may not be subject to the discretion of the Employer or Plan Administrator.] 9-4 DISTRIBUTION UPON DISABILITY.Unless designated otherwise under this AA§94,a Participant who terminates employment on account of becoming Disabled may receive a distribution of his/her vested Account Balance in the same manner as a regular distribution upon termination. ❑(a) Immediate distribution upon termination of employment.Distribution will be made as soon as reasonable following the date the Participant terminates employment on account of becoming Disabled. ❑(b) Following year distribution upon termination of employment.Distribution will be made as soon as reasonable following the last day of the Plan Year during which the Participant terminates employment on account of becoming Disabled. ❑(c) Describe: [Note:Any distribution event described in this subsection(c)will apply uniformly to all Participants under the Plan and may not be subject to the discretion of the Employer or Plan Administrator.] 9-5 DETERMINATION OF BENEFICIARY. (a) Default beneficiaries.Under Section 7.07(c)of the Plan,to the extent a Beneficiary has not been named by the Participant(subject to the spousal consent rules)and is not designated under the terms of the Investment Arrangement(s)to receive all or any portion of the deceased Participant's death benefit,such amount shall be distributed to the Participant's surviving Spouse(if the Participant was married at the time of death)who shall be considered the designated Beneficiary.If the Participant does not have a surviving Spouse at the time of death, distribution will be made to the Participant's surviving children(including legally adopted children,but not including step-children),as designated Beneficiaries,in equal shares.If the Participant has no surviving children,distribution will be made to the Participant's estate. 0 If this subsection(a)is checked,the default beneficiaries under Section 7.07(c)of the Plan are modified as follows: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 30 Nonstandardized Governmental Plan Section 9—Distribution Provisions—Termination of Employment ❑(1) The Plan adopts the default beneficiary rules under Section 7.07(c)of the Plan,except,if the Participant does not have a surviving Spouse at the time of death,distribution will be made to the Participant's children(including legally adopted children,but not including step-children),as designated Beneficiaries,per stirpes. El(2) Describe other modifications to the default beneficiaries under Section 7.07(c)of the Plan:To the extent a Beneficiary has not been named by the Participant to receive all or any portion of the deceased Participant's death benefit,such amount shall be distributed to the Participant's surviving Spouse.If the Participant does not have a surviving Spouse,distribution will be made to the Participant's surviving children(including legally adopted children but not including stepchildren) in equal shares by right of representation(one share for each surviving child and one share for each child who predeceases the Participant with living descendants).If the Participant has no surviving children,distribution will be made to the Participant's surviving parents in equal shares.If the Participant has no surviving parents,distribution will be made to the Participant's estate. [Note:The description of the modifications to the default beneficiaries must be sufficiently clear for the Plan Administrator to determine the beneficiaries and the method of distribution of the Participant's death benefit.] (b) One-year marriage rule.For purposes of determining whether an individual is considered the surviving Spouse of the Participant,the determination is based on the marital status as of the date of the Participant's death,unless designated otherwise under this subsection(b). ❑ If this subsection(b)is checked,in order to be considered the surviving Spouse,the Participant and surviving Spouse must have been married for the entire one-year period ending on the date of the Participant's death.If the Participant and surviving Spouse are not married for at least one year as of the date of the Participant's death,the Spouse will not be treated as the surviving Spouse for purposes of applying the distribution provisions of the Plan.(See Section 9.03 of the Plan.) (c) Divorce of Spouse.Unless elected otherwise under this subsection(c),if a Participant designates his/her Spouse as Beneficiary and subsequent to such Beneficiary designation,the Participant and Spouse are divorced,the designation of the Spouse as Beneficiary under the Plan is automatically rescinded as set forth under Section 7.07(c)(6)of the Plan. ❑ If this subsection(c)is checked,a Beneficiary designation will not be rescinded upon divorce of the Participant and Spouse. [Note:Section 7.07(c)(6)of the Plan and this subsection(c)will be subject to the provisions of a Beneficiary designation entered into by the Participant. Thus, if a Beneficiary designation specifically overrides the election under this subsection(c),the provisions of the Beneficiary designation will control.See Section 7.07(c)(6)of the Plan.] SECTION 10 IN-SERVICE DISTRIBUTIONS AND REQUIRED MINIMUM DISTRIBUTIONS 10-1 AVAILABILITY OF IN-SERVICE DISTRIBUTIONS.A Participant may withdraw all or any portion of his/her vested Account Balance,to the extent designated,upon the occurrence of any of the event(s)selected under this AA§10-1.If more than one option is selected for a particular contribution source under this AA§10-1,a Participant may take an in-service distribution upon the occurrence of any of the selected events,unless designated otherwise under this AA§10-1. Deferral Match ER ❑ 0 ❑ (a) No in-service distributions are permitted. ❑ ❑ ❑ (b) Attainment of age 59'/2. ❑ ❑ ❑ (c) Attainment of age_.(Not greater than age 70 1/2) ❑ ❑ ❑ (d) A Hardship that satisfies the safe harbor rules under Section 7.10(e)(1)of the Plan. ❑ ❑ ❑ (e) A non-safe harbor Hardship described in Section 7.10(e)(2)of the Plan. ❑ ❑ ❑ (f) Attainment of Normal Retirement Age. ❑ ❑ ❑ (g) Attainment of Early Retirement Age. N/A ❑ ❑ (h) The Participant has participated in the Plan for at least_(cannot be less than 60) months. N/A ❑ ❑ (i) The amounts being withdrawn have been held in the Trust for at least two years. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 31 Nonstandardized Governmental Plan Section 10—In-Service Distribution Provisions and Required Minimum Distributions Deferral Match ER ❑ ❑ ❑ 0) Upon a Participant becoming Disabled(as defined in AA§9-4(b)). ❑ N/A N/A (k) As a Qualified Reservist Distribution. ❑ N/A N/A (1) Upon a deemed separation of employment when an individual is on active duty for a period of at least 30 days while performing service in the Uniformed Services. ❑ ❑ ❑ (m) Describe: [Note:No in-service distribution of Salary Deferrals is permitted prior to age 59'/2, except for Hardship,or Disability.If Normal Retirement Age or Early Retirement Age is earlier than age 59%2,such age is deemed to be age 5RV22 forpurposes of determining eligibility to distribute Salary Deferrals(if subsection(fl or(g)above is checked under the Deferral column).If this Plan has accepted a transfer of assets from a pension plan(e.g.,a money purchase plan),no in-service distribution from amounts attributable to such transferred assets is permitted prior to age 62,except for Disability.] 10-2 APPLICATION TO OTHER CONTRIBUTION SOURCES.If the Plan allows for Rollover Contributions under AA§C-2 or After-Tax Employee Contributions under AA§6-7,unless elected otherwise under this AA§10-2,a Participant may take an in- service distribution from his/her Rollover Account and After-Tax Employee Contribution Account at any time.Employer Pick- Up Contributions will not be eligible for in-service distribution. Alternatively,if this AA§10-2 is completed,the following in-service distribution provisions apply for Rollover Contributions, After-Tax Employee Contributions and/or Employer Pick-Up Contributions: Rollover After-Tax Pick-Up ❑ ❑ ❑ (a) No in-service distributions are permitted. ❑ ❑ ❑ (b) Attainment of age 59'/2. ❑ ❑ ❑ (c) Attainment of age_.(Not greater than age 70 1/2) ❑ ❑ ❑ (d) A Hardship(that satisfies the safe harbor rules under Section 7.10(e)(1)of the Plan). ❑ ❑ ❑ (e) A non-safe harbor Hardship described in Section 7.10(e)(2)of the Plan. ❑ ❑ ❑ (f) Attainment of Normal Retirement Age. ❑ ❑ ❑ (g) Attainment of Early Retirement Age. ❑ ❑ ❑ (h) Upon a Participant becoming Disabled(as defined in AA§9-4(b)). ❑ ❑ ❑ (i) Describe: 10-3 SPECIAL DISTRIBUTION RULES.No special distribution rules apply,unless specifically provided under this AA§10-3. ❑(a) In-service distributions will only be permitted if the Participant is 100%vested in the source from which the withdrawal is taken. ❑(b) A Participant may take no more than_in-service distribution(s)in a Plan Year. ❑(c) A Participant may not take an in-service distribution of less than$ ❑(d) A Participant may not take an in-service distribution of more than$_. ❑(e) Unless elected otherwise under this subsection(e),the hardship distribution provisions of the Plan are not expanded to cover primary beneficiaries as set forth in Section 7.10(e)(5)of the Plan.If this subsection(e)is checked,the hardship provisions of the Plan will apply with respect to individuals named as primary beneficiaries under the Plan. ❑(f) In determining whether a Participant has an immediate and heavy financial need for purposes of applying the non-safe harbor Hardship provisions under Section 7.10(e)(2)of the Plan,the following modifications are made to the permissible events listed under Section 7.10(e)(1)of the Plan: [Note:This subsection(fl may only be used to the extent a non-safe harbor Hardship distribution is authorized under AA§10-1 or AA§10-2.] ❑(g) If the Plan includes Accounts that hold inactive sources of contributions,the Employer may designate under this AA §10-3(g)the in-service distribution options available to such Accounts: ❑(h) Other distribution rules: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 32 Nonstandardized Governmental Plan Section 10—In-Service Distribution Provisions and Required Minimum Distributions 10-4 REQUIRED MINIMUM DISTRIBUTIONS. (a) Required distributions after death.If a Participant dies before distributions begin and there is a Designated Beneficiary,the Participant or Beneficiary may elect on an individual basis whether the 5-year rule(as described in Section 8.06(a)of the Plan)or the life expectancy method described under Sections 8.02 of the Plan applies.See Section 8.06(b)of the Plan for rules regarding the timing of an election authorized under this AA§10-4. Alternatively,if selected under this subsection(a),any death distributions to a Designated Beneficiary will be made only under either the 5-year rule or the life expectancy method,as elected below: ❑(1) The five-year rule under Section 8.06(a)of the Plan applies(instead of the life expectancy method).Thus,the entire death benefit must be distributed by the end of the fifth year following the year of the Participant's death.Death distributions to a Designated Beneficiary may not be made under the life expectancy method. ❑(2) The life expectancy method under Sections 8.02 and 8.04 of the Plan(and not the 5-year rule). ❑(b) Describe any special rules applicable to required minimum distributions: [Note:Any special rule under this subsection(b)must satisfy the requirements of Code§401(a)(9). This subsection(b) may be used to override the default provision under Section 8.06(b)of the Plan.For example, the Employer may designate the life expectancy rules as the default rather than the five year rule when a Participant or Beneficiary fails to make an election.] SECTION 11 MISCELLANEOUS PROVISIONS 11-1 PLAN VALUATION.The Plan is valued annually,as of the last day of the Plan Year. 0(a) Additional valuation dates.In addition,the Plan will be valued on the following dates: Deferral Match ER ❑ 0 ❑ (1) Daily.The Plan is valued at the end of each business day during which the New York Stock Exchange is open. ❑ ❑ ❑ (2) Monthly.The Plan is valued at the end of each month of the Plan Year. ❑ ❑ ❑ (3) Quarterly.The Plan is valued at the end of each Plan Year quarter. ❑ ❑ ❑ (4) Describe: [Note:The Employer may elect operationally to perform interim valuations,regardless of any selection in this subsection(a).] ❑(b) Special rules.The following special rules apply in determining the amount of income or loss allocated to Participants' Accounts: 11-2 SPECIAL RULES FOR APPLYING THE CODE§415 LIMITATION.The provisions under Section 5.02 of the Plan apply for purposes of determining the Code§415 Limitation. Complete this AA§11-2 to override the default provisions that apply in determining the Code§415 Limitation under Section 5.02 of the Plan. ❑(a) Limitation Year.Instead of the Plan Year,the Limitation Year is the 12-month period ending [Note:If the Plan has a short Plan Year for the first year of establishment, the Limitation Year is deemed to be the 12- month period ending on the last day of the short Plan Year.] ❑(b) Imputed compensation.For purposes of applying the Code§415 Limitation,Total Compensation includes imputed compensation for a Participant who terminates employment on account of becoming disabled.(See Section 5.02(c)(7)(ii)of the Plan.) ❑(c) Special rules: [Note:Any special rules under this subsection(c)must be consistent with the requirements of Code§415.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 33 Nonstandardized Governmental Plan Section 11—Miscellaneous Provisions 11-3 MILITARY SERVICE PROVISIONS--BENEFIT ACCRUALS.The benefit accrual provisions under Section 15.04 of the Plan do not apply.To apply the benefit accrual provisions under Section 15.04 of the Plan,check the box below. El(a) Eligibility for Plan benefits.Check this box if the Plan will provide the benefits described in Section 15.04 of the Plan. If this box is checked,an individual who dies or becomes disabled in qualified military service will be treated as reemployed for purposes of determining entitlement to benefits under the Plan. (b) Deemed separation from service.Unless otherwise elected under AA§10-1(1),an individual shall not be treated as having been severed from employment during any period the individual is performing service in the Uniformed Services for purposes of receiving a Plan distribution under Code§401(k)(2)(B)(i)(I). 11-4 ELECTION NOT TO PARTICIPATE(see Section 2.08 of the Plan).All Participants share in any allocation under this Plan and no Employee may waive out of Plan participation. To allow Employees to make a one-time irrevocable waiver,check below. ❑ An Employee may make a one-time irrevocable election not to participate under the Plan. 11-5 TREATMENT OF CERTAIN BENEFITS.The protected benefits rules under Code§411(d)(6))do not apply to the Plan. However,the Employer may describe below(or in a separate addendum attached to this Adoption Agreement)the treatment of certain benefits following events such as plan merger or consolidation,transfer of assets or similar events. Describe treatment of benefits: [Note:If the benefit described here in the Plan or a plan being merged into the Plan is not either(i)available as a provision through the Pre-Approved Plan or(ii)the subject of a prior determination,advisory, or opinion letter, the Employer cannot rely on the Pre-Approved Plan Provider's opinion letter for qualification with respect to such benefit.If the benefit described here in the Plan or a plan being merged into the Plan is not permitted in a pre-approved plan,as described in Section 6.03 of Revenue Procedure 2017-41,such provision must be discontinued no later than the date the Employer adopts this Pre-Approved Plan or, in the case of a merger,the merger date.] 11-6 SPECIAL RULES FOR MULTIPLE EMPLOYER PLANS. If the Plan is a Multiple Employer Plan(as designated under AA §2-6),the rules applicable to Multiple Employer Plans under Section 16.07 of the Plan apply. ❑ The following special rules apply with respect to Multiple Employer Plans: [Note:Any special rules under this AA§11-6 must satisfy the nondiscrimination requirements under Code§401(a)(4) and must satisfy the rules applicable to Multiple Employer Plans under Code§413(c).] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page 34 Nonstandardized Governmental Plan Appendix A—Special Effective Dates APPENDIX A SPECIAL EFFECTIVE DATES [Note:This Appendix A maybe used to memorialize prior Plan provisions that pertain to sources that no longer accept new contributions under the Plan.] ❑A-1 Eligible Employees.The definition of Eligible Employee under AA§3 is effective as follows: ❑A-2 Minimum age and service conditions.The minimum age and service conditions and Entry Date provisions specified in AA §4 are effective as follows: ❑A-3 Compensation definitions.The compensation definitions under AA§5 are effective as follows: ❑A-4 Employer Contributions.The Employer Contribution provisions under the Plan are effective as follows: ❑A-5 After-Tax Employee and Pick-Up Contributions.The provisions of the Plan addressing Employee After-Tax Contributions and Pick-Up Contribution provisions under the Plan are effective as follows: ❑A-6 Salary Deferrals.The Salary Deferral provisions under AA§6A are effective as follows: ❑A-7 Matching Contributions.The Matching Contribution provisions under AA§613 are effective as follows: ❑A-8 Retirement ages.The retirement age provisions under AA§7 are effective as follows: ❑A-9 Vesting and forfeiture rules.The rules regarding vesting and forfeitures under AA§8 are effective as follows: ❑A-10 Distribution provisions.The distribution provisions under AA§9 are effective as follows: ❑A-11 In-service distributions and Required Minimum Distributions. The provisions regarding in-service distribution and Required Minimum Distributions under AA§10 are effective as follows: ❑A-12 Miscellaneous provisions.The provisions under AA§11 are effective as follows: ❑A-13 Special effective date provisions for merged plans.If any qualified retirement plans have been merged into this Plan,the provisions of Section 14.03 of the Plan apply,as follows: ❑A-14 Other special effective dates: ❑A-15 Special effective dates for restated pre-approved plans:Use this A-15 to memorialize plan operational changes that have occurred after the general effective date of the plan and the actual plan restatement adoption date.Adopting employers may use the above Special Effective Date options(A-1 through A-14)to memorialize these changes or they may use this A-15. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page A-I Nonstandardized Governmental Plan Appendix B—Loan Policy APPENDIX B LOAN POLICY Use this Appendix B to identify elections dealing with the administration of Participant loans. These elections may be changed without amending this Adoption Agreement by substituting an updated Appendix B with new elections.Any modifications to this Appendix B,or any modifications to a separate loan policy describing the loan provisions selected under the Plan,will not affect an Employer's reliance on the IRS Favorable Letter.Loans are subject to any internal limitations or rules imposed by the Investment Arrangement or the service provider or platform. B-1 Are PARTICIPANT LOANS permitted?(See Section 13 ofthe Plan.) ❑(a) Yes El(b) No B-2 LOAN PROCEDURES. ❑(a) Loans will be provided under the default loan procedures set forth in Section 13 of the Plan,unless modified under this Appendix B. ❑(b) Loans will be provided under a separate written loan policy. [Note:If this subsection(b)is checked,do not complete the rest of this Appendix B.] B-3 AVAILABILITY OF LOANS.Participant loans are available to all active Participants and Beneficiaries.Participant loans are not available to a former Employee or Beneficiary(including an Alternate Payee under a QDRO).To override this default provision,complete this AA§B-3: ❑(a) A former Employee or Beneficiary(including an Alternate Payee)who has a vested Account Balance may request a loan from the Plan. ❑(b) A"limited participant"as defined in Section 3.05 of the Plan may not request a loan from the Plan. ❑(c) An officer or director of the Employer,as defined for purposes of the Sarbanes-Oxley Act,may not request a loan from the Plan. ❑(d) Describe limitations on receiving loans under the Plan: [Note:Any limitation under subsection(d)must be definitely determinable and not provide any Employer discretion.] B-4 LOAN LIMITS.The default loan policy under Section 13.03 of the Plan allows Participants to take a loan provided all outstanding loans do not exceed 50%of the Participant's vested Account Balance.To override the default loan policy to allow loans up to$10,000,even if greater than 50%of the Participant's vested Account Balance,check this AA§B-4. ❑ A Participant may take a loan equal to the greater of$10,000 or 50%of the Participant's vested Account Balance. [Note:If this AA§B-4 is checked, the Participant may be required to provide adequate security as required under Section 13.06 of the Plan.] B-5 NUMBER OF LOANS.The default loan policy under Section 13.04 of the Plan restricts Participants to one loan outstanding at any time.To override the default loan policy and permit Participants to have more than one loan outstanding at any time, complete subsection(a)or(b)below. ❑(a) A Participant may have_loans outstanding at any time. ❑(b) There are no restrictions on the number of loans a Participant may have outstanding at any time. B-6 LOAN AMOUNT.The default loan policy under Section 13.04 of the Plan provides that a Participant may not receive a loan of less than$1,000.To modify the minimum loan amount or to add a maximum loan amount,complete this AA§13-6. ❑(a) There is no minimum loan amount. ❑(b) The minimum loan amount is$ ❑(c) The maximum loan amount is$ B-7 INTEREST RATE.The default loan policy under Section 13.05 of the Plan provides for an interest rate commensurate with the interest rates charged by local commercial banks for similar loans.To override the default loan policy and provide a specific interest rate to be charged on Participant loans,complete this AA§13-7. ❑(a) The prime interest rate plus_percentage point(s). ❑(b) The interest rate is determined in accordance with the terms of the Investment Arrangement,service provider procedures,or other loan policy document adopted by the Plan Administrator. ❑(c) Describe: ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page B-I Nonstandardized Governmental Plan Appendix B—Loan Policy [Note:Any interest rate described in this AA§B-7 must be reasonable and must apply uniformly to all Participants.] B-8 PURPOSE OF LOAN.The default loan policy under Section 13.02 of the Plan provides that a Participant may receive a Participant loan for any purpose.To modify the default loan policy to restrict the availability of Participant loans to hardship events,check this AA§B-8. ❑(a) A Participant may only receive a Participant loan upon the demonstration of a hardship event,as described in Section 7.10(e)(1)(i)of the Plan. ❑(b) A Participant may only receive a Participant loan under the following circumstances: B-9 APPLICATION OF LOAN LIMITS.If Participant loans are not available from all contribution sources,the limitations under Code§72(p)and the adequate security requirements of the Department of Labor regulations will be applied by taking into account the Participant's entire Account Balance.To override this provision,complete this AA§B-9. ❑ The loan limits and adequate security requirements will be applied by taking into account only those contribution Accounts which are available for Participant loans. B-10 CURE PERIOD.The Plan provides that a Participant incurs a loan default if a Participant does not repay a missed payment by the end of the calendar quarter following the calendar quarter in which the missed payment was due.To override this default provision to apply a shorter cure period,complete this AA§13-10. ❑ The cure period for determining when a Participant loan is treated as in default will be days(cannot exceed 90) following the end of the month in which the loan payment is missed. ❑(b) The cure period for determining when a Participant loan is treated as in default will be the greater of days (cannot exceed 90)following the end of the month in which the loan payment is missed or the last day of the second calendar quarter following the calendar quarter in which the missed payment was due. ❑(c) The cure period for determining when a loan is treated as in default will be days(cannot exceed 90)following the first missed loan payment. B-11 PERIODIC REPAYMENT—PRINCIPAL RESIDENCE.If a Participant loan is for the purchase of a Participant's primary residence,the loan repayment period for the purchase of a principal residence may not exceed ten(10)years.To override this default provision,complete this AA§13-11. ❑(a) The Plan does not permit loan payments to exceed five(5)years,even for the purchase of a principal residence. ❑(b) The loan repayment period for the purchase of a principal residence may not exceed years(may not exceed 30). ❑(c) Loans for the purchase of a Participant's primary residence may be payable over any reasonable period commensurate with the period permitted by commercial lenders for similar loans. B-12 TERMINATION OF EMPLOYMENT.Section 13.10(a)of the Plan provides that a Participant loan becomes due and payable in full upon the Participant's termination of employment.To override this default provision,complete this AA§13-12. ❑ A Participant loan will not become due and payable in full upon the Participant's termination of employment. B-13 DIRECT ROLLOVER OF A LOAN NOTE.Section 13.10(b)of the Plan provides that upon termination of employment a Participant may request the Direct Rollover of a loan note.To override this default provision,complete this AA§13-13. ❑ A Participant may not request the Direct Rollover of the loan note upon termination of employment. B-14 LOAN RENEGOTIATION.The default loan policy provides that a Participant may renegotiate a loan,provided the renegotiated loan separately satisfies the reasonable interest rate requirement,the adequate security requirement,the periodic repayment requirement and the loan limitations under the Plan.The Employer may restrict the availability of renegotiations to prescribed purposes provided the ability to renegotiate a Participant loan is available on a non-discriminatory basis.To override the default loan policy and restrict the ability of a Participant to renegotiate a loan,complete this AA§13-14. ❑(a) A Participant may not renegotiate the terms of a loan. ❑(b) The following special provisions apply with respect to renegotiated loans: B-15 SOURCE OF LOAN.Participant loans may be made from all available contribution sources,to the extent vested,unless designated otherwise under this AA§13-15. ❑ Participant loans will not be available from the following contribution sources: ❑ Participant loans will only be available from the following contribution sources: B-16 SPOUSAL CONSENT.Spousal consent is not required for a Participant to receive a loan,unless required by State law.To override this provision,complete this AA§B-16. ❑ Spousal consent is required to receive a Participant loan. ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page B-2 Nonstandardized Governmental Plan Appendix B—Loan Policy B-17 MODIFICATIONS TO DEFAULT LOAN PROVISIONS. ❑ The following special rules will apply with respect to Participant loans under the Plan: [Note:Any provision under this AA§B-17 must satisfy the requirements under Code§72(p)and the regulations thereunder and will control over any inconsistent provisions of the Plan dealing with the administration of Participant loans.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page B-3 Nonstandardized Governmental Plan Appendix C—Administrative Elections APPENDIX C ADMINISTRATIVE ELECTIONS Use this Appendix C to identify certain elections dealing with the administration of the Plan. These elections may be changed without amending this Adoption Agreement by substituting an updated Appendix C with new elections. The provisions selected under this Appendix C do not create qualification issues and any changes to the provisions under this Appendix C will not affect the Employer's reliance on the IRS Favorable Letter. C-1 DIRECTION OF INVESTMENTS.Are Participants permitted to direct investments?(See Section 10.07 of the Plan.) ❑(a) No El(b) Yes,but subject to the following restrictions: 0(1) No restrictions apply ❑(2) Only for Accounts that are 100%vested ❑(3) Specify Accounts: ❑(4) Describe any special rules that apply for purposes of direction of investments: [Note:This subsection(4)may be used to describe special investment provisions for specific types of investments.] C-2 ROLLOVER CONTRIBUTIONS.Does the Plan accept Rollover Contributions?(See Section 3.05 of the Plan.) ❑(a) No 0(b) Yes El(1) If this subsection(1)is checked,an Employee may make a Rollover Contribution to the Plan prior to becoming a Participant in the Plan. ❑(2) Check this subsection(2)if the Plan will accept Rollover Contributions from former Employees with an Account Balance under the Plan. ❑(3) Describe any special rules for accepting Rollover Contributions: [Note:The Employer may designate in this subsection(3), or in separate written procedures, the extent to which it will accept rollovers from designated plan types.For example, the Employer may decide not to accept rollovers from certain designated plans(e.g., 403(b)plans,§457 plans or IRAs).Any special rollover procedures will apply uniformly to all Participants under the Plan.] C-3 LIFE INSURANCE.Are life insurance investments permitted?(See Section 10.08 of the Plan.) 0(a) No ❑(b) Yes C-4 QDRO PROCEDURES.Although the requirements of Code§414(p)do not apply to the Plan,the Employer may elect to apply the procedures set forth under Section 11.05 of the Plan(which are patterned after the rules under Code§414(p))by electing subsection(a)below or may elect not to apply the procedures set forth under Section 11.05 of the Plan and instead,describe the Plan's procedures for addressing domestic relations orders below or in separate administrative procedures. ❑(a) The Employer elects to have the requirements of Section 11.05 of the Plan apply to its Plan. 0(b) The requirements of Section 11.05 of the Plan do not apply to the Plan.The procedures for addressing the receipt of domestic relations orders are either set forth below or in separate administrative procedures. Describe domestic relations procedures:Nationwide ODRO Procedures ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page C-I Nonstandardized Governmental Plan Employer Signature Page EMPLOYER SIGNATURE PAGE PURPOSE OF EXECUTION.This Signature Page is being executed for County of Fresno 401(a)Defined Contribution Plan to effect: ❑(a) The adoption of a new plan,effective [insert Effective Date of Plan]. [Note:Date can be no earlier than the first day of the Plan Year in which the Plan is adopted.] ❑(b) The restatement of an existing plan in order to comply with the requirements for Cycle 3 Pre-Approved Plans,pursuant to Rev.Proc.2017-41. (1) Effective date of restatement: .[Note:Date can be no earlier than the first day of the Plan Year in which the restatement is adopted.] (2) Name of plan(s)being restated: (3) The original effective date of the plan(s)being restated: IZ(c) An amendment or restatement of the Plan(other than to comply with the requirements for Cycle 3 Pre-Approved Plans under Rev.Proc.2017-41).If this Plan is being amended,a snap-on amendment may be used to designate the modifications to the Plan or the updated pages of the Adoption Agreement may be substituted for the original pages in the Adoption Agreement.All prior Employer Signature Pages should be retained as part of this Adoption Agreement. (1) Effective Date(s)of amendment/restatement: 1-1-2025 (2) Name of plan being amended/restated:County of Fresno 401(a)Defined Contribution Plan (3) The original effective date of the plan being amended/restated: 1-1-2022 (4) If Plan is being amended,identify the Adoption Agreement section(s)being amended:N/A-Restatement of the Plan PRE-APPROVED PLAN PROVIDER INFORMATION.The Pre-Approved Plan Provider(or authorized representative)will inform the Employer of any amendments made to the Plan and will notify the Employer if it discontinues or abandons the Plan.To be eligible to receive such notification,the Employer agrees to notify the Pre-Approved Plan Provider(or authorized representative)of any change in address.The Employer may direct inquiries regarding the Plan or the effect of the IRS Opinion Letter to the Pre-Approved Plan Provider (or authorized representative)at the following location: Name of Pre-Approved Plan Provider(or authorized representative):Nationwide Financial Services,Inc. Address.3 Nationwide Plaza.Columbus,OH 43215 Telephone number: 1-877-496-1630 IMPORTANT INFORMATION ABOUT THIS PRE-APPROVED PLAN.A failure to properly complete the elections in this Adoption Agreement or to operate the Plan in accordance with applicable law may result in disqualification of the Plan.The Employer may rely on the Favorable IRS Letter issued by the Internal Revenue Service to the Pre-Approved Plan Provider as evidence that the Plan is qualified under Code§401(a),to the extent provided in Rev.Proc.2017-41.The Employer may not rely on the Favorable IRS Letter in certain circumstances or with respect to certain qualification requirements,which are specified in the Favorable IRS Letter issued with respect to the Plan and in Rev.Proc.2017-41.In order to obtain reliance in such circumstances or with respect to such qualification requirements,the Employer may need to apply to the Internal Revenue Service for a determination letter. By executing this Adoption Agreement,the Employer intends to adopt the provisions as set forth in this Adoption Agreement and the related Plan document.By signing this Adoption Agreement,the individual below represents that he/she has the authority to execute this Plan document on behalf of the Employer.This Adoption Agreement may only be used in conjunction with Basic Plan Document#03. The Employer understands that the Pre-Approved Plan Provider has no responsibility or liability regarding the suitability of the Plan for the Employer's needs,or the options elected under this Adoption Agreement.It is recommended that the Employer consult with legal counsel before executing this Adoption Agreement. County of Fresno,CA (Name of Employer) Ernest Buddy Mendes,Chairman of the Board of Supervisors of the County of Fresno (Name of authorized representative) (Title) (Signature) � � � (Date) ATTEST: BERNICE E,SEIDEL Clerk of the Board of Supervisors County of Fresno,State of California By Deputy 10 Copyright 2020 Cycle 3 Nonstandardi:ed Governmental Plan 403-001 Page ER- Nonstandardized Governmental Plan Trust Declaration TRUST DECLARATION This Trust Declaration may be used to identify and adopt the Trust associated with the Plan. [Note: The Internal Revenue Service does not review the Trust Declaration,or the trust provisions associated with Pre-Approved Plans. Therefore,the provisions of the Trust Declaration,ASC Trust Agreement or any separate Trust agreement have not been approved by the IRS and the IRS opinion letter does not cover such Trust Agreement. The Provider, the Trustee and the adopting Employer should review the applicable Trust provisions,and any modifications thereto,with legal counsel to ensure the provisions are appropriate for the Plan and consistent with Employer elections.] Name of Plan.County of Fresno 401(a)Defined Contribution Plan Name of Employer.County of Fresno,CA Effective date of Trust Agreement:4-7-2022 (a) The Trust terms are: ❑(1) Determined under the Trust provisions contained in the ASC Trust Agreement-Standard. [Note:Trustee must complete the Trustee Signature section under Section(b)below.] ❑(i) Directed Trustee.The Trustee may only invest Plan assets as directed by the Plan Administrator,the Employer,an Investment Manager or other Named Fiduciary or,to the extent authorized under the Plan,a Plan Participant. ❑(ii) Discretionary Trustee.The Trustee has discretion to invest Plan assets,unless specifically directed otherwise by the Plan Administrator,the Employer,an Investment Manager or other Named Fiduciary or,to the extent authorized under the Plan,a Plan Participant. [Modification of ASC Trust Agreement Provisions.The Employer may amend the Trust provisions as provided under Section 1.18 of the ASC Trust Agreement.Plan provisions will override any conflicting provisions in the Trust Agreement,including any modification thereto.The Provider and the adopting Employer should review any modifications of the ASC Trust Agreement with legal counsel to ensure the provisions are appropriate for the Plan and consistent with Employer elections.] 0(2) Determined under a separate Trust agreement(s).The Trust provisions are contained in a separate Trust Agreement that has been furnished to the Employer.Notwithstanding the terms of the Plan,the terms of the Trust Agreement shall control the rights and responsibilities of the Trustee with respect to the Trust and the assets held in such Trust. Name of Trustee.Nationwide Trust Company,FSB Title of Trust Agreement.Nationwide Trust Agreement Address of Trustee.3 Nationwide Plaza,Columbus,OH 43215 [Note:In using a separate Trust Agreement, the Trustee may adopt such Trust Agreement by either completing the Trustee Signature section under Section(b)below or may execute the separate Trust Agreement.In either case,the information above—Name of Trustee, Title of Trust Agreement and Address of Trustee—must be completed.] ❑(3) Plan is funded with custodial accounts,annuity contracts and/or insurance contracts.There is no Trust associated with the Plan because the Plan is funded exclusively with custodial accounts,annuity contracts and/or insurance contracts. [Note:No signature is required under this Trust Declaration if the Plan is funded exclusively with custodial accounts, annuity contracts and/or insurance contracts. The Employer or Plan Administrator may enter into a separate agreement with the custodian or insurance company.Such separate agreement must be consistent with the terms of the Plan.] ©Copyright 2020 Cycle 3 Nonstandardized Governmental Plan#03-001 Page TD-I Nonstandardized Governmental Plan Interim Amendment—CARES/SECURE Acts Elective Provisions CARES/SECURE ACTS INTERIM AMENDMENT ELECTIVE PROVISIONS These Elective Provisions provide for elections related to the Interim Amendment.If the adopting Employer agrees to the default for a particular provision or the provision does not apply to the Employer's Plan,the adopting Employer does not need to make an election for that provision.If the adopting Employer wishes to override any of the defaults,the adopting Employer should make the appropriate election(s)in the Elective Provisions below.If the defaults are not used,the adopting Employer will need to execute these Elective Provisions. CS-1. TEMPORARY WAIVER OF REQUIRED MINIMUM DISTRIBUTIONS FOR 2020(See IA§3.03) [Note:Do not complete these Elective Provisions if the Plan was not in existence during 2020 or if the temporary waiver otherwise did not apply to the Plan.] (a) Default if Participant fails to elect.For purposes of applying the required minimum distribution rules for the 2020 calendar year,effective January 1,2020(or such later date as designated below),a Participant(including an Alternate Payee or beneficiary of a deceased Participant)who was eligible to receive a required minimum distribution for the 2020 calendar year could elect whether to receive the 2020 RMD or 2020 Extended RMD(as defined in IA§3.03).If a Participant did not specifically elect to take the 2020 RMD or 2020 Extended RMD from the Plan,such distribution was not made for the 2020 calendar year.The Employer may modify this default rule below,provided such modification satisfies the requirements under Code§401(a)(9)(I)and any applicable IRS guidance. ❑ (1) 2020 RMDs and 2020 Extended RMDs were made.2020 RMDs and 2020 Extended RMDs were made to Participants who were otherwise required to receive a required minimum distribution for the 2020 calendar year,unless the Participant elected to not receive such distribution. ❑ (2) 2020 RMDs were not made,but 2020 Extended RMDs were made.2020 RMDs were not made for the 2020 calendar year,but 2020 Extended RMDs were made for the 2020 calendar year,unless the Participant elected otherwise. ❑ (3) 2020 RMDs were made,but 2020 Extended RMDs were not made.2020 RMDs were made for the 2020 calendar year,but 2020 Extended RMDs were not made for the 2020 calendar year, unless the Participant elected otherwise. (4) Direct Rollovers.Unless elected otherwise below,the Plan offered a Direct Rollover only for distributions that were Eligible Rollover Distributions in the absence of Code§40l(a)(9)(I). Instead of the default above,the following were treated as Eligible Rollover Distributions in 2020: ❑ (i) 2020 RMDs ❑ (ii) 2020 RMDs and 2020 Extended RMDs ❑ (iii) 2020 RMDs,but only if paid with an additional amount that is an Eligible Rollover Distribution without regard to Code§40 1(a)(9)(I) ❑ (iv) Describe: ❑ (5) Describe other modifications of the default participant election rules: ❑ (6) Effective date.Instead of January 1,2020,the effective date of the amendment providing for a choice of whether a Participant or beneficiary could receive 2020 RMDs was effective: ❑ (b) Describe any special rules,including any special effective dates,the Plan applied to required minimum distributions for 2020: CS-2. REQUIRED MINIMUM DISTRIBUTION ELECTIONS(IA§5.02(b)(1)(ii)).Effective for distributions with respect to Participants who die after December 31,2019(or such later effective date applicable to the Plan.See IA§5.02(b)(1)(v))and before the applicable Required Beginning Date,the Plan's Cycle 3 elections with regard to required minimum distributions continue to apply to Eligible Designated Beneficiaries,except that the 10-year rule will be substituted for the 5-year rule,as appropriate.In addition,the Cycle 3 default applicable to a Participant or Designated Beneficiary who fails to make an election continues to apply.To override this default provision,complete(a)and/or(b)below. 0 (a) Application of life expectancy and 10-year rules to Eligible Designated Beneficiaries.Instead of the default, ©Copyright 2022 Cycle 3 Nonstandardized Governmental Plan#03-001 Page CS-1 Nonstandardized Governmental Plan Interim Amendment—CARES/SECURE Acts Elective Provisions the Plan will apply the following rule: ❑ (1) Effective the life expectancy rule applies to all Eligible Designated Beneficiaries. ❑ (2) Effective the 10-year rule applies to all Eligible Designated Beneficiaries. ❑ (3) Effective the entire interest of an Eligible Designated Beneficiary will be distributed by the end of the calendar year[may not be greater than 91']following the year the Participant dies. 0 (4) Effective January 1,2025 the Participant or Eligible Designated Beneficiary may elect to apply either the 10-year rule or the life expectancy rule to determine the required minimum distributions when the Participant dies before his/her Required Beginning Date.If no election is timely made: 0 (i) the life expectancy rule applies ❑ (ii) the 10-year rule applies ❑ (iii) the 10-year rule,reduced to years applies ❑ (5) Describe the manner(including effective date)in which the 10-year rule and life expectancy rule apply to Eligible Designated Beneficiaries: ❑ (b) Special rules.Describe any special rules that apply for purposes of the required minimum distribution rules under Code§401(a)(9): [Note:Any special rules for determining required minimum distributions for calendar years beginning on or after January 1,2022(or such later date as specified in applicable regulations or guidance)must comply with proposed Treas.Reg§§1.401(a)(9)-1 through 1.401(a)(9)-9 issued on February 24,2022(or subsequent applicablefinal regulations).] CS-3. DELAYED ADOPTION OF SAFE HARBOR 401(k)PLAN(IA§5.06) (a) Amendment into a 3%nonelective Safe Harbor 401(k)Plan accounts(See IA 45.06(a)).Unless an election is made below,the Plan is not amended and the current Plan provisions will continue to apply. [Do not complete if Plan will not provide for a Safe Harbor contribution.] ❑ (1) The Plan is amended to add a %[insert amount of at least 3%]Traditional Safe Harbor 401(k)Plan Employer Contribution,effective for the [insert applicable Plan Year]Plan Year.The elected percentage will continue to apply for future Plan Years,unless otherwise provided in CS-3(a)(3)or by a subsequent Plan amendment. ❑ (2) The Plan is amended to add a %[insert amount of at least 3%]QACA Safe Harbor 401(k)Plan Employer Contribution,effective for the [insert applicable Plan Year]Plan Year.The elected percentage will continue to apply for future Plan Years,unless otherwise provided in CS-3(a)(3)or by a subsequent Plan amendment. ❑ (3) Describe any special provisions applicable to the adoption of a 3%nonelective Safe Harbor 401(k)Plan: (b) Amendment into a 4%nonelective Safe Harbor 401(k)Plan accounts See IA 45.06(b).Unless an election is made below,the Plan is not amended and the current Plan provisions will continue to apply. ❑ (1) The Plan is amended to add a %[insert amount of at least 4%]Traditional Safe Harbor 401(k)Plan Employer Contribution,effective for the [insert applicable Plan Year]Plan Year.The elected percentage will continue to apply for future Plan Years,unless otherwise provided in CS-3(b)(3)or by a subsequent Plan amendment. ❑ (2) The Plan is amended to add a %[insert amount of at least 4%]QACA Safe Harbor 401(k)Plan Employer Contribution,effective for the [insert applicable Plan Year]Plan Year.The elected percentage will continue to apply for future Plan Years,unless otherwise provided in CS-3(b)(3)or by a subsequent Plan amendment. ❑ (3) For Plan Years following the effective date stated under CS-3(b)(1)or CS-3(b)(2),the Safe Harbor Employer Contribution will be [insert amount of at least 3%]. ❑ (4) Describe any special provisions applicable to the adoption of a 4%nonelective Safe Harbor 401(k)Plan: ©Copyright 2022 Cycle 3 Nonstandardized Governmental Plan#03-001 Page CS-2 Nonstandardized Governmental Plan Interim Amendment—CARES/SECURE Acts Elective Provisions CS-4. QUALIFIED BIRTH OR ADOPTION DISTRIBUTIONS("QBADs").(See IA§5.08) Unless an election is made below,the Plan does not allow for QBADs. ❑ (a) Qualified Birth or Adoption Distributions are available from the following sources to Plan Participants as of [insert date no earlier than the first day of the Plan Year beginning after December 31,2019]: [Note: May be checked even if no in-service distributions are otherwise permitted under the Plan.] ❑ (1) All available sources ❑ (2) Pre-Tax Deferral Account ❑ (3) Roth Deferral Account(including In-Plan Roth Conversion Account) ❑ (4) Matching Contribution Account ❑ (5) Qualified Matching Contribution(QMAC)Account ❑ (6) Employer Contribution Account ❑ (7) Qualified Nonelective Contribution(QNEC)Account ❑ (8) Safe Harbor Contribution Account(s) ❑ (9) Rollover Contribution Account ❑ (10) After-Tax Employee Contribution Account ❑ (11) Transfer Account ❑ (12) Describe available sources: (b) If CS-4(a)is elected,QBADs are available to all Participants who have the applicable Account(s),unless otherwise indicated below. ❑ (1) QBADs are not available to terminated Participants. ❑ (2) QBADs will only be permitted if the Participant is 100%vested in the source from which the withdrawal is taken. ❑ (3) Describe the Participants who may receive QBADs: ❑ (c) Describe any special rules related to QBADs: CS-5. INCREASE OF CAP FOR QACA SAFE HARBOR 401(k)PLAN.(See IA§5.09) Unless an election is made below,the Employer does not elect to increase the cap for its QACA Safe Harbor 401(k)Plan. [Do not complete if plan does not provide for a QACA Safe Harbor contribution.] ❑ (a) The cap on the automatic increase of the automatic deferral amount as specified under AA§6C-3(c)(2)(ii)is increased to %[insert number greater than 10,not more than 151,effective as of [insert date no earlier than the first day of the Plan Year beginning after December 31,2019]. ❑ (b) Describe any special rules related to the increase of cap for QACA Safe Harbor 401(k)Plan: CS-6. IN-SERVICE DISTRIBUTIONS FOR MONEY PURCHASE PENSION PLAN OR TRANSFERRED ASSETS.(See IA §5.11) Age 59%:in-service distributions.Unless an election is made below,the Employer does not elect to change the Plan's in-service distribution options under AA§10-1 of its money purchase pension plan(or with respect to assets transferred from a money purchase plan). ❑ (a) Effective [insert date no earlier than the first day of the Plan Year beginning after December 31,20191,a Participant may withdraw all or any portion of his/her vested Account Balance,upon the attainment of age [may not be earlier than age 59'/2]. ❑ (b) Describe any special rules related to the in-service distributions: ©Copyright 2022 Cycle 3 Nonstandardized Governmental Plan#03-001 Page CS-3 Nonstandardized Governmental Plan Interim Amendment—CARES/SECURE Acts Elective Provisions CS-7. LONG-TERM PART-TIME EMPLOYEES("LTPT Employees").(See IA§5.12) LTPT Employees will participate under the Plan,as of the appropriate effective date,as required under IA§5.12.The Employer may make elections in the Adoption Agreement consistent with the requirements of IA§5.12.In addition,the Employer may describe any provisions relating to the participation of LTPT Employees below. (a) Other contributions.In addition to the ability to make Salary Deferrals,LTPT Employee may receive or make the following in the same manner and under the same conditions as other Eligible Employees under the Plan: ❑ (1) All available Employer and Employee Contribution sources ❑ (2) Employer Contributions(including Qualified Nonelective Employer Contributions) ❑ (3) Matching Contributions(including Qualified Matching Contributions) ❑ (4) Safe Harbor Contributions ❑ (5) Rollover Contributions ❑ (6) After-Tax Employee Contributions ❑ (7) Describe: (b) Eligibility,Entry Date and minimum age rules.Instead of the Plan rules for Eligibility Computation Period, Entry Date and minimum age rules applicable to Eligible Employees who are not LTPT Employees,the following rules apply to LTPT Employees: ❑ (1) The Eligibility Computation Period for LTPT Employees is based on Anniversary Years and will not switch to the Plan Year. ❑ (2) Describe Eligibility Computation Period for LTPT Employees: ❑ (3) The Entry Dates for LTPT Employees will be the first day of the I It and 7th month of the Plan Year. ❑ (4) The Entry Dates for LTPT Employees will be .(Must satisfy Entry Date requirements under BPD§2.03(b).) ❑ (5) The minimum age requirement for LTPT Employees is: ❑ (i) Age 21 ❑ (ii) No minimum age for eligibility ❑ (iii) Age [not later than age 2l] (c) Collectively Bargained Employees and non-resident aliens.If Collectively Bargained Employees and/or non- resident aliens who receive no compensation from the Employer that constitutes U.S.source income are otherwise eligible for the Plan,the Employer may elect to exclude such Employees from the LTPT Employee rules of IA§5.12 below: ❑ (1) Collectively Bargained Employees are excluded from eligibility as LTPT Employees. ❑ (2) Non-resident aliens who receive no compensation from the Employer that constitutes U.S. source income are excluded from eligibility as LTPT Employees. ❑ (3) In addition to any election made in CS-7(c)(1)or(2)above,Employees who are otherwise considered Excluded Employees under the Plan will also be excluded from eligibility as LTPT Employees. (d) Other provisions.To the extent the following provisions or options apply to Eligible Employees who are not LTPT Employees,such provisions do not apply to LTPT Employees: ❑ (1) The opportunity to make Roth Deferrals ❑ (2) The automatic contribution arrangement provisions under AA§6A-8 ❑ (3) Describe Plan provisions that do not apply to LTPT Employees: ❑ (e) Describe any special rules related to the participation of LTPT Employees under the Plan: CS-8. PLAN ADOPTED BY FILING DUE DATE.(See IA§5.13) ❑ The Employer elects to treat the Plan as having been adopted as of the last day of its taxable year ending (See IA§5.13 for rules relating to the timing of this election.) ©Copyright 2022 Cycle 3 Nonstandardized Governmental Plan#03-001 Page CS-4 Nonstandardized Governmental Plan Interim Amendment—CARES/SECURE Acts Elective Provisions CS-9. SPECIAL PROVISIONS. If the Employer wishes to provide additional or clarifying provisions to this Interim Amendment,the Employer may include such provisions below. Describe any special rules related to this Interim Amendment: APPLICATION OF INTERIM AMENDMENT Pursuant to Revenue Procedure 2017-41 and Section 14.01(a)of the Plan(Section 11.01(a)in the Owners-Only Plan),to the extent this Interim Amendment has been adopted by the Pre-Approved Plan Provider on behalf of its adopting Employers,the Employer does not need to sign these Elective Provisions.If the Employer wishes to override the Provider's(default)elections,or adopt as an Employer- level amendment,the Employer(or the authorized representative of the Employer)must execute this Interim Amendment by signing below.This amendment applies to the Employer and all Participating Employers under the Plan. County of Fresno 401(a)Defined Contribution Plan Name of Plan County of Fresno,CA (Name of Employer) Ernest Buddy Mendes,Chairman of the Board of Supervisors of the County of Fresno (Name of Authorized Representative, if applicable) (Title) . ...�. - /a-�-a s' (Signature) V (Date) ATTEST: BERNICE E.SEIDEL Clerk of the Board of Supervisors County of Fresno,State ofCalifornia By ' "-�� Deputy ©Copyright 2022 Cycle 3 Nonstandardiced Governmental Plan#03-001 Page CS-5 ADDENDUM 1 County of Fresno 401(a) Defined Contribution Plan Excluded Employee Groups by Retirement Tier Employee Group Retirement Tier' Eligibility All Groups No Retirement Benefit2 Excluded from participation under the Plan Assistant Department Heads I, II, and III Excluded from participation under the Plan Department Heads I, II, and III Excluded from participation under the Plan Elected Officials I, II, and III Excluded from participation under the Plan Management I, II, and III Excluded from participation under the Plan Senior Management I, II, and III Excluded from participation under the Plan Senior Management Supervisors I, II, and III Excluded from participation under the Plan Unit 01 I, II, and III Excluded from participation under the Plan Unit 02 I, II, and III Excluded from participation under the Plan Unit 03 I, II, and III Excluded from participation under the Plan Unit 04 I, II, and III Excluded from participation under the Plan Unit 07 I, II, and III Excluded from participation under the Plan Unit 10 All Tiers Excluded from participation under the Plan Page 1 of 3 ADDENDUM 1 County of Fresno 401(a) Defined Contribution Plan Excluded Employee Groups by Retirement Tier Employee Group Retirement Tier' Eligibility Unit 11 I, II, and III Excluded from participation under the Plan Unit 12 I, II, and III Excluded from participation under the Plan Unit 13 I, II, and III Excluded from participation under the Plan Unit 14 I, II, and III Excluded from participation under the Plan Unit 19 I, II, and III Excluded from participation under the Plan Unit 22 I, II, and III Excluded from participation under the Plan Unit 25 I, II, and III Excluded from participation under the Plan Unit 30 I, II, and III Excluded from participation under the Plan Unit 31 I, II, and III Excluded from participation under the Plan Unit 35 I, II, and III Excluded from participation under the Plan Unit 36 I, II, and III Excluded from participation under the Plan Unit 37 I, II, and III Excluded from participation under the Plan Unit 39 I, II, and III Excluded from participation under the Plan Page 2of3 ADDENDUM 1 County of Fresno 401(a) Defined Contribution Plan Excluded Employee Groups by Retirement Tier Employee Group Retirement Tier' Eligibility Unit 42 I, II, and III Excluded from participation under the Plan Unit 43 I, ll, and III Excluded from participation under the Plan Unrepresented I, II, and III Excluded from participation under the Plan ' Pursuant to the FCERA Handbook, a "retirement tier" is generally differentiated by three variables: 1) The applicable period of employment for calculating a member's "final compensation"; 2) The applicable benefit formula table; and 3) The applicable retirement contribution formula 2 Pursuant to the FCERA Handbook, newly hired employees who are age sixty or older at their date of hire may opt out of membership in FCERA by filing an irrevocable Waiver of Membership form with FCERA. Page 3of3 ADDENDUM 2 County of Fresno 401 (a) Defined Contribution Plan Matching Contribution Formula and Limit by Employee Group and Retirement Tier Employee Retirement Matching Matching Matching Board of Group Tier' Contribution Contribution Contribution Supervisors Formula Limit Initial Pay Date Approval No All Groups Retirement No Match No Match N/A N/A Benefit2 Assistant Department I, II, and III No Match No Match N/A N/A Heads Assistant 100% of Eligible Department IV and V Contributions per $50.00 4/12/2024 3/19/2024 Heads Payroll Period Department I, II, and III No Match No Match N/A N/A Heads Department 100% of Eligible Heads IV and V Contributions per $50.00 4/12/2024 3/19/2024 Payroll Period Elected Officials I, II, and III No Match No Match N/A N/A 100% of Eligible Elected Officials IV and V Contributions per $50.00 4/12/2024 3/19/2024 Payroll Period Management I, II, and III No Match No Match N/A N/A 100% of Eligible Management IV and V Contributions per $50.00 4/12/2024 3/19/2024 Payroll Period Senior I, II, and III No Match No Match N/A N/A Management Senior 100% of Eligible Management IV and V Contributions per $50.00 4/12/2024 3/19/2024 Payroll Period Senior Management I, II, and III No Match No Match N/A N/A Supervisors Page 1 of 5 ADDENDUM 2 County of Fresno 401 (a) Defined Contribution Plan Matching Contribution Formula and Limit by Employee Group and Retirement Tier Employee Retirement Matching Matching Matching Board of Group Tier' Contribution Contribution Contribution Supervisors Formula Limit Initial Pay Date Approval Senior 100% of Eligible Management IV and V Contributions per $50.00 4/12/2024 3/19/2024 Supervisors Payroll Period Unit 01 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 01 IV and V Contributions per $50.00 5/23/2025 4/8/2025 Payroll Period Unit 02 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 02 IV and V Contributions per $50.00 8/29/2025 8/5/2025 Payroll Period Unit 03 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 03 IV and V Contributions per $50.00 3/29/2024 1/23/2024 Payroll Period Unit 04 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 04 IV and V Contributions per $50.00 3/29/2024 1/23/2024 Payroll Period Unit 07 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 07 IV and V Contributions per $50.00 6/21/2024 4/9/2024 Payroll Period Unit 10 All Tiers No Match No Match N/A N/A Page 2of5 ADDENDUM 2 County of Fresno 401 (a) Defined Contribution Plan Matching Contribution Formula and Limit by Employee Group and Retirement Tier Employee Retirement Matching Matching Matching Board of Group Tier' Contribution Contribution Contribution Supervisors Formula Limit Initial Pay Date Approval Unit 11 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 11 IV and V Contributions per $50.00 8/1/2025 7/8/2025 Payroll Period Unit 12 I, ll, and III No Match No Match N/A N/A 100% of Eligible Unit 12 IV and V Contributions per $50.00 3/29/2024 1/23/2024 Payroll Period Unit 13 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 13 IV and V Contributions per $50.00 3/29/2024 1/23/2024 Payroll Period Unit 14 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 14 IV and V Contributions per $50.00 9/12/2025 8/19/2025 Payroll Period Unit 19 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 19 IV and V Contributions per $50.00 3/29/2024 11/28/2023 Payroll Period Unit 22 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 22 IV and V Contributions per $50.00 3/29/2024 1/23/2024 Payroll Period Page 3 of 5 ADDENDUM 2 County of Fresno 401 (a) Defined Contribution Plan Matching Contribution Formula and Limit by Employee Group and Retirement Tier Employee Retirement Matching Matching Matching Board of Group Tier' Contribution Contribution Contribution Supervisors Formula Limit Initial Pay Date Approval Unit 25 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 25 IV and V Contributions per $50.00 3/29/2024 2/20/2024 Payroll Period Unit 30 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 30 IV and V Contributions per $50.00 8/1/2025 6/24/2025 Payroll Period Unit 31 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 31 IV and V Contributions per $50.00 3/29/2024 12/12/2023 Payroll Period Unit 35 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 35 IV and V Contributions per $50.00 8/29/2025 8/5/2025 Payroll Period Unit 36 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 36 IV and V Contributions per $50.00 3/29/2024 1/23/2024 Payroll Period Unit 37 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 37 IV and V Contributions per $50.00 8/1/2025 7/8/2025 Payroll Period Page 4 of 5 ADDENDUM 2 County of Fresno 401 (a) Defined Contribution Plan Matching Contribution Formula and Limit by Employee Group and Retirement Tier Employee Retirement Matching Matching Matching Board of Group Tier' Contribution Contribution Contribution Supervisors Formula Limit Initial Pay Date Approval Unit 39 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 39 IV and V Contributions per $50.00 3/29/2024 12/12/2023 Payroll Period Unit 42 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 42 IV and V Contributions per $50.00 12/6/2024 11/5/2024 Payroll Period Unit 43 I, II, and III No Match No Match N/A N/A 100% of Eligible Unit 43 IV and V Contributions per $50.00 3/29/2024 12/12/2023 Payroll Period Unrepresented I, II, and III No Match No Match N/A N/A 100% of Eligible Unrepresented IV and V Contributions per $50.00 4/12/2024 3/19/2024 Payroll Period Pursuant to the FCERA Handbook, a "retirement tier" is generally differentiated by three variables: 1) The applicable period of employment for calculating a member's "final compensation"; 2) The applicable benefit formula table; and 3) The applicable retirement contribution formula 2 Pursuant to the FCERA Handbook, newly hired employees who are age sixty or older at their date of hire may opt out of membership in FCERA by filing an irrevocable Waiver of Membership form with FCERA. 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