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<br />TABLE OF CONTENTS <br /> <br />I <br />ELIGIBILITY <br /> <br />1. When can I become a participant in the Plan?...................................................................... 1 <br />2. What are the eligibility requirements for our Plan? ................................................................2 <br />3. When is my entry date?.........................................................................................................2 <br />4. What must I do to enroll in the Plan?.....................................................................................2 <br /> <br />II <br />OPERATION <br /> <br />1. How does this Plan operate?.. ...................... ....... .......... .............................. ...... ................ ...2 <br /> <br />III <br />CONTRIBUTIONS <br /> <br />1. How much of my pay may the Employer redirect?.................................................................2 <br />2. How much will the Employer contribute each year? ..............................................................2 <br />3. What happens to contributions made to the Plan? ................................................................3 <br />4. When must I decide which accounts I want to use? ..............................................................3 <br />5. When is the election period for our Plan? ..............................................................................3 <br />6. May I change my elections during the Plan Year? .................................................................3 <br />7. May I make new elections in future Plan Years? ...................................................................4 <br /> <br />IV <br />BENEFITS <br /> <br />1. What benefits are available? .......... .......................... ................ ................ .............................4 <br /> <br />V <br />BENEFIT PAYMENTS <br /> <br />1. When willi receive payments from my accounts? .................................................................6 <br />2. What happens if I don't spend all Plan contributions during the Plan Year?...........................7 <br />3. Family and Medical Leave Act (FMLA)..................................................................................7 <br />4. Uniformed Services Employment and Reemployment Rights Act..........................................7 <br />5. What happens if I terminate employment? ............................................................................7 <br />6. Will my Social Security benefits be affected? ........................................................................8 <br /> <br />VI <br />HIGHLY COMPENSATED AND KEY EMPLOYEES <br /> <br />1. Do limitations apply to highly compensated employees? .......................................................8 <br />