Section 2. Definitions

2.1 "ACP Test Safe Harbor" is the method described in Section 4 of this article for satisfying the ACP test of Code section 401(m)(2).

2.2 "ACP Test Safe Harbor Matching Contributions" are Matching Contributions described in Section 4.1 of this article.

2.3 "ADP Test Safe Harbor" is the method described in Section 3 of this article for satisfying the ADP test of Code section 401(k)(3).

2.4 "ADP Test Safe Harbor Contributions" are Matching Contributions and nonelective contributions described in Section 3.1 of this article.

2.5 "Compensation" is defined in _________ of the Plan, except, for purposes of this article, no dollar limit, other than the limit imposed by Code section 401(a)(17), applies to the compensation of a Non-highly Compensated Employee.

(Note to reviewer: The blank should contain the location of the Plan's definition of compensation that corresponds to DC LRM #6. However, solely for purposes of determining the compensation subject to a participant's deferral election, the Plan may use an alternative definition to the one described above, provided such alternative definition is a reasonable definition within the meaning of Reg. § 1.414(s)-1(d)(2), and permits each participant to elect sufficient Elective Deferrals to receive the maximum amount of Matching Contributions (determined using the definition of compensation described above) available to the participant under the Plan.)

2.6 "Eligible Employee" means an employee eligible to make Elective Deferrals under the Plan for any part of the Plan Year or who would be eligible to make Elective Deferrals but for statutory limitations, such as Code sections 402(g) and 415.

(Note to reviewer: The Plan may not condition an Eligible Employee's receipt of ADP Test Safe Harbor Contributions or ACP Test Safe Harbor Matching Contributions on

46 | Cash or Deferred Arrangement (CODA) LRM Package 01-2024

completion of a certain number of hours during the Plan Year or on employment on a certain day during the Plan Year. Also, prior versions of CODA LRM XX Section 2.6 before the effective date of the change made by the Bipartisan Budget Act of 2018 reflected the 6-month suspension period for making elective deferrals by a participant following a hardship distribution. That language has been eliminated.)

2.7 "Matching Contributions" are contributions made by the Employer on account of an Eligible Employee's Elective Deferrals.