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2.2 Aggregation of Plans. For purposes of applying the limitations of Code section 415, all defined contribution plans (without regard to whether a plan has been terminated) ever maintained by the Employer (or a "predecessor employer") under which the Participant receives Annual Additions are treated as one defined contribution plan. A former employer is a "predecessor employer" if the Employer maintains a plan under which the Participant had accrued a benefit while performing services for the former employer, but only if that benefit is provided under the plan maintained by the Employer. ARTICLE 3 HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008 3.1 Participant's Death or Disability During Qualified Military Service. Effective for deaths occurring on or after January 1, 2007, survivors of a Participant who dies while performing qualified military service (as defined in section 414(u) of the Code) shall be entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) that they would have received under the Plan had the Participant resumed employment with the Employer and then terminated employment on account of death. 3.2 Differential Military Pay Treated As Plan Compensation. Effective for remuneration paid to a Participant after December 31, 2008, a Participant receiving a differential wage payment shall be treated as an Employee of the Employer and the differential wage payment shall be treated as Compensation under the Plan, provided that all Employees of the Employer performing qualified military service are entitled to receive differential wage payments on reasonably equivalent terms. For purposes of this Section, "differential wage payment" means any payment made by the Employer to an individual with respect to any period during which he or she is performing qualified military service (as defined in Code section 414(u)) while on active duty for a period of more than 30 days, and that represents all or a portion of the wages the individual would have received from the Employer if the individual were performing services for the Employer. ARTICLE 4 AMENDMENT OF PLAN BY PLAN SPONSOR Effective on the date this Amendment is signed by the Employer, Keenan & Associates, as volume submitter practitioner/Plan Sponsor, may amend the Plan on behalf of the Employer to the extent required to comply with changes in the Code, Regulations, revenue rulings, other statements published by the Internal Revenue Service (including model, sample or other required good faith amendments that specifically provide that 3