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ARTICLE I <br />PARTICIPATION <br />1.1 Eligibility for Benefits. <br />An Eligible Employee shall become a Participant on the first day the Employee is <br />not accruing a benefit under another Retirement System provided by the Employer. <br />1.2 Participation. <br />Participation of a Participant shall commence as of the date specified in Section <br />1.1 and shall continue during the Participant's employment with the Employer and until <br />the occurrence of a Break in Employment or until the Participant is no longer an Eligible <br />Employee or commences benefit accruals under another Retirement System provided by <br />the Employer. <br />An Employee who becomes an Eligible Employee while on an Approved <br />Absence shall not become a Participant until the end of his or her Approved Absence; but <br />a Participant who is on Approved Absence shall continue as a Participant during the <br />period of his or her Approved Absence. <br />1.3 Reemployment as an Eligible Employee. <br />An Eligible Employee who has become a Participant in accordance with Section <br />1. 1, but who ceases to be a Participant in accordance with Section 1.2, will again become <br />a Participant immediately upon meeting the requirements of Section 1.1. <br />1.4 Qualified Military Service. <br />Notwithstanding any provision of the Plan to the contrary, contributions, benefits, <br />and service credit with respect to qualified military service will be provided in <br />accordance with Section 414(u) of the Code. In the case of a Participant who dies while <br />performing qualified military service, the survivors of the Participant are entitled to any <br />NB 1:564577.3 2 <br />55C-43