Introduction
Employees of an Acquired Company
Eligibility and Enrollment
- Who Is Eligible
- Individuals Not Eligible
- Enrolling to Participate in the Plan
- Eligible Pay
- Naming a Beneficiary
- Changing Your Beneficiary
Continuous Service and Breaks in Service
- Continuous Service
- Counting Hours of Service
- Breaks in Service and Reemployment
Plan Contributions and Contribution Limits
- Your Before-Tax, Roth and After-Tax Contributions
  - How Before-Tax, Roth and After-Tax Contributions Differ
- Changing Your Contributions
- Catch-up Contributions
- How to Elect Catch-up Contributions
- Employer Matching Contributions
- Employer Non-Elective Contributions
- Profit Sharing Contributions
- Rollover Contributions
Vesting
Investment Options
- Investment Information
- The Managed Account Option
- The Importance of Diversification
- Default Investment Option
- Additional Rules and Information on the Investment Options
Changing Your Investments
- Existing Account Balance
- How Often You Can Make Changes
- When Changes Take Effect
- Automatic Rebalancing
- Restrictions on Reallocation
- Restrictions on Transfers from the Stable Assets Fund to Other Investment Options
- Blackout Periods
- Future Contributions
- When Changes Take Effect
- Fund Performance
- Fees
- Daily Valuations
Accessing Your Plan Account
Loans and Withdrawals
- Loans
Distribution Options Upon Termination of Employment
- Distribution Options
- How to Elect a Distribution
- Deferring Distribution
In the Event of Your Death
If You Are on a Leave of Absence
- If You Are on a Disability Leave
- If You Are on a Military Leave of Absence
  - How Your Plan Participation Is Affected
  - Loans While on Military Leave
- If You Are on a Parental Leave
- If You Are on Another Type of Approved Unpaid Leave of Absence
Fidelity Customer Protection Guarantee
- How the Guarantee Works
- What You Need to Do
- What If I Have a Claim?
- What if Fidelity denies my claim?
- What’s Not Covered
- For More Information
Other Important Plan Information
- If Your Job Status Changes or You Transfer
- If You Formerly Participated in Another Plan
- Top-Heavy Rules
- Nondiscrimination Rules
- Amendment and Termination
- Source of Benefits
- Restrictions on Payments
- Not a Contract of Employment
When Participation Ends
How Taxes Affect Your Benefit
- Your Contributions
- Tax on Distributions and Withdrawals
- Eligible Rollover Distributions
- Special Rules for Stock Distributions
- Additional Information
How to Apply for Benefits
Claims and Appeal Procedures
- Claims Procedure
- Appeals Procedure
- Extension of deadlines
- Judicial Review
Other Important Plan Information
- Administrative Information
Your Rights Under ERISA
- Receive Information About Your Plan and Benefits
- Prudent Actions by Plan Fiduciaries
- Enforce Your Rights
- Assistance with Your Questions
Your Responsibilities

Other Important Plan Information

Nondiscrimination Rules

The Plan must comply with rules that provide that the Plan must not discriminate in favor of highly compensated employees with respect to coverage, contributions and other benefits, rights and features. Each year, the Plan must satisfy an average deferral percentage (ADP) test which provides that the before-tax contributions and Roth contributions made by highly compensated employees (as a percentage of Eligible Pay) is not excessive when compared to the before-tax contributions and Roth contributions made by non-highly compensated employees. Similarly, the Plan must satisfy an average contribution percentage (ACP) test which provides that the after-tax contributions and employer matching contributions made on behalf of highly compensated employees (as a percentage of Eligible Pay) is not excessive when compared to the after-tax contributions and employer matching contributions made on behalf of non-highly compensated employees. If the Plan does not satisfy these tests, it may return excess deferrals or contributions to highly compensated employees or it may make additional contributions to non-highly compensated employees.

Effect of Being a Multiple Employer Plan
Since the Plan is a multiple employer plan, the Plan Administrator will apply the ACP test separately to “related” Participating Employers within the same controlled group and the determination of who is a “highly compensated employee” will be made separately by “related” Participating Employers within the same controlled group.

Currently, the Plan is a “safe-harbor plan” for purposes of satisfying the ADP test and the ACP test (except for after-tax contributions). Because it is a safe-harbor plan, the Plan will satisfy the ADP test for before-tax contributions and Roth contributions and the ACP test for matching contributions by making the following matching contributions under the Plan on your behalf: 100% of your before-tax contributions and/or Roth contributions up to 4% of Eligible Pay. Annually, the Plan must satisfy the ACP test for after-tax contributions and, as mentioned above, will notify you in the event it needs to take action if the Plan does not satisfy this test.

By making these matching contributions, the Company will be entitled to rely on a contribution safe harbor that is permitted by the Internal Revenue Code. The safe harbor on which the Company intends to rely is included in sections 401(k)(12)(B), 401(k)(12)(D) and 401(m)(11) of the Internal Revenue Code. Accordingly, while the Company relies on a contribution safe harbor, they will not need to perform the ADP test for before-tax contributions and the ACP test for matching contributions, however, will need to perform the ACP test for after-tax contributions. During the last quarter of each year, you should receive a notice from the Plan Administrator that provides additional information regarding this safe harbor and how it will apply to the Plan in the following year.