Section 1. General Application.

1.1 This article will apply to contributions beginning with the effective date specified in the adoption agreement but in no event before the first day of the first taxable year beginning on or after January 1, 2006.

1.2 As of the effective date under section 1.1, the plan will accept Roth elective deferrals made on behalf of participants. A participant’s Roth elective deferrals will be allocated to a separate account maintained for such deferrals as described in section 2.

1.3 Unless specifically stated otherwise, Roth elective deferrals will be treated as elective deferrals for all purposes under the plan.