Benefit Plans Administrative Services BPAS 3/9/2020

ARTICLE V. CONTRIBUTIONS AND TRUST 5.1 Employer Contributions. The Adopting Employer shall make a fixed contribution per Participant as set forth in the Adoption Agreement. The amount of the Employer Contribution, and any restrictions on the use thereof, shall be identified in the Adoption Agreement and communicated to the Participants. The amount of the Employer Contribution may change from time to time as reflected in the Adoption Agreement. In addition, if indicated in the Adoption Agreement, contributions to this Plan may consist of a transfer of an eligible Employee's account balance under another HRA sponsored by the Adopting Employer, which shall be made upon such Employee's termination of employment or death. If a transfer is made to this Plan upon an eligible Employee's death, such transfer shall be made for the benefit of such Employee's surviving Spouse and Dependents or, if applicable, designated beneficiary under the HRA, in which case such surviving Spouse and Dependents or designated beneficiary shall be treated as a Participant under this Plan. 5.2 No Employee Contributions. Except for contributions required for continuation coverage, no contributions other than Employer Contributions are required nor will they be accepted. 5.3 Trust. All contributions shall be held in the Trust. The investment of the assets of the Trust shall be directed as provided in the Adoption Agreement. Notwithstanding the foregoing,the investment of any assets of the Trust that constitute forfeitures shall be directed by the Plan Administrator until such time, if any, that such forfeitures are allocated to the HC Accounts of other Participants. ©2017 Hitesman&Wold,P.A. 15 Funded Post-Employment HRA Basic Plan Document(Single Employer Non-ERSA)