Section 2. The minimum benefit in sections 2.1 through 2.3 below take into account an

employee's past service in determining the participant's accrued benefit under the plan and may cause the plan to fail to satisfy the safe harbor for past service in Treas. Reg. 1.401(a)(4)5(a)(3).

Section 2.1. If this plan was a defined benefit excess plan as of the latest fresh-start date, the frozen accrued benefit of each participant in the fresh-start group will be increased, to the extent necessary, if any, so that the base benefit percentage, determined with reference to all of the participant's years of credited service as of the latest fresh-start date, is not less than 50 percent of the excess benefit percentage as of the latest fresh-start date, determined with reference to all of the participant's years of credited service as of the latest fresh-start date. For this purpose, a defined benefit excess plan is a defined benefit plan under which the rate at which employerprovided benefits are determined with respect to average annual compensation above the integration level under the plan is greater than the rate at which employer-provided benefits are determined with respect to average annual compensation at or below the integration level.

Section 2.2. If this plan was a Primary Insurance Amount (PIA) Offset plan as of the latest fresh-start date, the offset applied to determine the frozen accrued benefit of each participant in the freshstart group will be decreased, to the extent necessary, if any, so that it does not exceed 50% of the benefit determined without applying the offset, taking into account all the participant's years of credited service as of the latest fresh-start date. For this purpose, a PIA Offset plan is a plan that applies the plan's benefit rates uniformly regardless of a participant's compensation, but that reduces a participant's benefit by a stated percentage of the participant's primary insurance amount under the Social Security Act.

Section 2.3. In the case of a plan other than a plan described in sections 2.1 and 2.2 above, the frozen accrued benefit of each participant in the fresh-start group will be increased, to the extent necessary, if any, in a manner that is economically equivalent to the adjustment required under sections 2.1 and 2.2.