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(c) The Employer may rely on the Qualified Individual's certification that he or she satisfies the conditions above in determining whether any distribution to the Qualified Individual is a Coronavirus-Related Distribution. (d) The aggregate amount of Coronavirus-Related Distributions received in 2020 by a Qualified Individual under this Plan and from any other Employer - sponsored Eligible Retirement Plan may not exceed $100,000. (e) Coronavirus-Related Distributions are not Eligible Rollover Distributions. However, no tax withholding will apply to Coronavirus-Related Distributions. (f) In the case of any Coronavirus-Related Distribution, unless the Qualified Individual elects otherwise, any amount required to be included the Qualified Individuals taxable income will be included ratably over the three taxable years following the distributions beginning with the taxable year of the distribution. (g) A Qualified Individual who receives a Coronavirus-Related Distribution may, at any time during the three year period beginning on the day after the date on which such distribution was received, make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an Eligible Retirement Plan of which such Qualified Individual is a beneficiary (including this Plan if the Qualified Individual is then a Participant or Beneficiary) and to which a rollover contribution of such distribution could be made under Internal Revenue Code section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16). Such repayments shall be subject to section 2202(a)(3) of the CARES Act. (h) A Qualified Individual means a Participant or a Beneficiary or an Alternate Payee with an Account under the Plan. 2. Section A.7, Temporary Waiver of Reauired Minimum Distributions, is hereby added to Appendix A of the Plan. A.7 Temporary Waiver of Required Minimum Distributions. Notwithstanding any contrary provision in this Appendix A, in accordance with section 2203 of the CARES Act, a Participant or Beneficiary who would have been required to receive required minimum distributions for the 2020 calendar year but for the enactment of the CARES Act ("2020 RMDs") and who would have satisfied that requirement by receiving distributions that are (1) equal to the 2020 RMDs or (2) one or more payments in a series of substantially equal distributions (that include the 2020 RMDs) made at least annually and expected to last for the life (or life expectancy) of the Participant, the joint lives (or joint life expectancy) of the Participant and the Participant's designated Beneficiary, or for a period of at least 10 years ("Extended 2020 RMDs"), will not receive those distributions for 2020. Page 2 of 3 55A-72