ARTICLE IV
FORFEITURES AND VESTING

Section 2: Allocation of Forfeitures. If, for any quarter, forfeitures should exceed expenses, the excess shall be allocated to Participants' Individual Accounts as of the Valuation Date in the same proportion that Contributions paid on the Participant's behalf during the quarter bear to total Contributions paid for the quarter on behalf of all Participants entitled to an allocation of forfeitures. However, a Covered Employee who works one full or partial Covered Hour on or after July 1, 2002 shall not incur a forfeiture of his or her Individual Account.