Section 1. Effective Date of Plan Amendment for Section 401(a)(9) Final and

Temporary Treasury Regulations.

. Article, Minimum Distribution Requirements, applies for

purposes of determining required minimum distributions for distribution calendar years beginning with the 2003 calendar year, as well as required minimum distributions for the 2002 distribution calendar year that are made on or after

.

(Check and complete any of the remaining sections if you wish to modify the rules in sections 2.2 and 4.2 of Article

of the plan.)