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ARTICLE VI <br />ANNUAL BENEFIT LIMITATIONS <br />6.1 Definitions and Application <br />As used in this Article VI, the following terms shall have the meanings specified below. <br />Unless otherwise stated below, the provisions of this Article VI shall apply to Limitation Years <br />beginning on or after July 1, 2009. <br />"Affiliated Company" means a company required to be aggregated with the Employer <br />for purposes of Sections 414(b) and (c) of the Code, provided, however, the determination under <br />Section 414(b) and (c) of the Code shall be made as if the phrase "more than 50 percent" were <br />substituted for the phrase "at least 80 percent" each place it is incorporated into Section 414(b) <br />and (c) of the Code. <br />"Annual Benefit" means a benefit payable annually in the forrn of a straight life annuity <br />(with no ancillary benefits) under a plan to which Employees do not contribute and tinder which <br />no rollover contributions are made, or to which assets have been transferred from a qualified plan <br />that was not maintained by the Employer. If the benefit is payable in a form other than a straight <br />life annuity, such form must be adjusted actuarially to be the equivalent of a straight life annuity <br />before applying the limitations of Section 6.2(a), The actuarial adjustment to the equivalent of a <br />straight life annuity will apply to all plan benefits except as set forth herein. The actuarial <br />adjustment shall be made in accordance with the provisions of Treasury Regulation Section <br />1.415(b)-I(c), which are incorporated herein by reference. No actuarial adjustment is required <br />for the following: qualified joint and survivor aimulty benefits, pre-retirement disability benefits, <br />pre-retirement death benefits, post-retirement medical benefits, and the Value of all automatic <br />benefit increase feature made in accordance with applicable Treasury Regulations. <br />"Employer" means the Employer and any Affiliated Company that adopts this Plan. <br />NB 1:790420.2 24 <br />