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(2) An amount equal to (A) the aggregate limit referred to in IRC Section 457(b) (2) for each prior calendar year beginning after December 31, 1978 and before January 1, 2002 during which the Participant was a Public Employee, determined without regard to Section 3.02 Age 50 Catch-up Annual Deferral Contributions, and this Section 3.03, minus (B) the aggregate contributions to Pre-2002 Coordination Plans for such years. However, in no event can the aggregate deferred amounts and contributions be more than the Participant's Compensation for the calendar year. 3.04 Special Rules. For purposes of this Article III, the following rules shall apply: (a) Participant Covered By More Than One Eligible Plan. If the Participant is or has been a Participant in one or more other eligible plans within the meaning of IRC Section 457(b) for a given year, then this Plan and all such other plans shall be considered as one plan for purposes of applying the foregoing limitations of this Article III. For this purpose, the Plan Sponsor shall take into account any other such eligible plan established by the Plan Sponsor. (b) Pre- Participation Years. In applying Section 3.03 Special Section 457 Catch-up Limitation, a prior year shall be taken into account only 'if (i) the Participant was eligible to participate in the Plan during all or a portion of the year and (ii) Compensation deferred, if any, under the Plan during the year was subject to the Basic Annual Limitation described in Section 3.01 or any other plan ceiling required by IRC Section 457(b). (c) Pre-2002 Coordination Years. For purposes of Section 3.03(b)(2)(B), "Contributions to Pre- 2002 Coordination Plans" means any Plan Sponsor contribution, salary reduction or elective contribution under any other eligible IRC Section 457(b) plan, or a salary reduction or elective contribution under any IRC Section 401 (k) qualified cash or deferred arrangement, IRC Section 402(h)(1)(B) simplified employee pension (SARSEP), IRC Section 403(b) annuity contract, and IRC Section 408(P) simple retirement account, or under any plan for which a deduction is allowed because of a contribution to an organization described in IRC Section 501 (c)(18), including plans, arrangements or accounts maintained by the Plan Sponsor or any employer for whom the Participant performed ,services. However, the contributions for any calendar year are only taken into account for purposes of Section 3.03(b) (2) (B) to the extent that the total of such contributions does not exceed the aggregate limit referred to in IRC Section 457(b)(2) for the year. (d) Disregard Excess Deferral. For purposes of Sections 3.01 Basic Annual Limitation, 3.02 Age 50 Catch-up Annual Deferral Contributions, and 3.03 Special Section 457 Catch-up Limitation, an individual is treated as not having deferred Compensation under the plan for a prior taxable year to the extent Excess Deferrals under the Plan are distributed, as described in Section 3.05. To the extent that the combined deferrals for pre-2002 years exceeded the maximum deferral limitations, the amount is treated as a Correction of Excess Deferrals under Section 3.05 for those prior years. 3.05 Correction of Excess Deferrals. (a) If Annual Deferrals credited to a Participant's Account Balance during the current Plan Year exceed the limitations described above as determined by the Plan Sponsor, the Administrator shall return the excess as directed by the Plan Sponsor as soon as administratively practicable after the Administrator is notified that there is an Excess Deferral. ~ Nationwide Retirement Solutions, Inc. 6 Consolidated Standard 457 Plan Amended and Restated 457(b) Governmental Plan Document November 11, 2005