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