Section 8. Definitions. The definitions in the following Regulations apply for purposes of

Sections 1 through 7:

(a) Treas. Reg 1.436-1(j)(1) defining adjusted funding target attainment percentage;

(b) Treas. Reg 1.436-1(j)(2) defining annuity starting date;

(c) Treas. Reg 1.436-1(j)(6) defining prohibited payment;

(d) Treas. Reg 1.436-1(j)(8) defining an IRC 436 measurement date; and

(e) Treas. Reg 1.436-1(j)(9) defining an unpredictable contingent event and an unpredictable contingent event benefit.

142 | Defined Benefit Plan LRM Package 06/2026

(Note to reviewer: The following provision should be included in the plan if the plan may be adopted as a multiple employer plan.)