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Up Limitation") shall be the lesser of (i) twice the Applicable Dollar Amount or (ii) the <br />amount determined under the immediately following sentence. The amount referred to in <br />Section 2.3(b)(ii) is the sum of (i) the Normal Limitation for the taxable year as <br />determined under Subsection (a) above, plus (ii) so much of the Normal Limitation for <br />prior taxable years in which the Participant was eligible to participate under the Plan, <br />beginning after 1978, as has not been previously used for contributions under Subsection <br />(a) or this Subsection (b). <br />The Catch-Up Limitation is available to a Participant during one three-year period <br />only. If the Participant uses the Catch-Up Limitation and then postpones retirement or <br />returns to work after retirement, the Catch-Up Limitation shall not be available again. <br />The provisions of this Subsection (b) shall be interpreted and administered in accordance <br />with Regulations issued under Code Section 457 including, without limitation, special <br />rules concerning application of the coordination limits in effect under Code Section 457 <br />(c)(2) prior to 2002 for purposes of determining the amounts referred to in Section <br />2.3(b)(ii) for years prior to 2002. <br />2.4 No Other Contributions. <br />No contributions other than as provided in Section 2.1 and Section 2.2 shall be <br />made to this Plan. This Plan shall not accept rollover contributions or transfers from <br />other plans. <br />2.5 Coordination With Other Plans. <br />If a Participant participates in more than one eligible deferred compensation plan <br />(as defined in Section 457(b) of the Code) other than a plan that is a qualified <br />governmental excess benefit arrangement (as defined in Section 415(m)(3) of the Code), <br />the maximum deferral under all such eligible deferred compensation plans shall not <br />NB 1:564577.3 6 <br />55A-45