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?lease sign and retain <br />For your plan records <br />ACCUMULATION PROGRAM <br />FOR PART-TIME AND LIMITED SERVICE EMPLOYEES <br />("APPLE PLAN") <br />AMENDMENT <br />Pursuant to Section 8.1 of the Accumulation Program for Part -Time and Limited <br />Service Employees (the "Plan"), the Employer named below hereby adopts this <br />Amendment to the Plan to comply with the Pension Protection Act of 2006 and the <br />Heroes Earnings Assistance and Relief Tax Act of 2008 ("HEART Act"). This <br />Amendment is an interim or "good faith" amendment that has not been reviewed by the <br />IRS, is not part of the pre -approved plan, and does not affect the Employer's reliance on <br />the pre -approved plan. This Amendment shall be Appendix C to the Plan. <br />APPENDIX C <br />1.1 Direct Rollover to Roth IRA. <br />Effective for distributions made after December 31, 2010, a Participant may elect <br />to roll over an eligible rollover distribution as defined in Section 5.7 B. of the Plan to a <br />Roth IRA described in Code section 408A(b). <br />1.2 Differential Military Pay Treated As Wages. <br />Effective January 1, 2012, for purposes of section 415 of the Code, Compensation <br />shall include payments to an individual who does not currently perform services for the <br />Employer by reason of qualified military service (within the meaning of Code section <br />414(u)(1)) to the extent that those payments do not exceed the amounts the individual <br />would have received if the individual had continued to perform services for the Employer <br />rather than entering military service. <br />This Section 1.2 replaces Section 4.2 of the Post-EGTRRA Amendment. <br />IN WITNESS WHEREOF, the Employer has caused this Amendment to the <br />Plan to be signed by its duly authorized representative this 1 day of /6/a ✓ <br />, 2011. <br />CITY OF PLEASANTON <br />;a&reDiatz, <br />City Cler Nelson Fialho, City Manager <br />Please return a copy of this signed Amendment to Keenan & Associates. <br />Firmwide:100349161.1 007833.2001 <br />APPROVED AS TO FORM: <br />/�&,7 ' Jonathan Lowe , rty ARorney <br />