Section 2. Separate Accounting

2.1 Contributions and withdrawals of Roth elective deferrals will be credited and debited to the Roth elective deferral account maintained for each participant.

2.2 The plan will maintain a record of the amount of Roth elective deferrals in each participant’s account.

2.3 Gains, losses, and other credits or charges must be separately allocated on a reasonable and consistent basis to each participant’s Roth elective deferral account and the participant’s other accounts under the plan.

2.4 No contributions other than Roth elective deferrals and properly attributable earnings will be credited to each participant’s Roth elective deferral account.