[Ord. 6/13/02]
An Employee who returns to employment after a Break in Service
shall retain credit for his pre-Break Years of Service, subject to
the following rules:
(a) If, when the Employee incurred his Break in Service, he had not completed
sufficient Years of Service to be credited with a vested benefit,
his pre-Break Years of Service will be disregarded for vesting purposes
if his consecutive Breaks in Service equal or exceed the greater of
five (5) or the aggregate number of pre-Break Years of Service.
(b) If the Participant received full or partial payment of his vested
interest in the Plan, pre-Break Years of Service will be restored
for accrual purposes only if amounts are repaid, with five percent
(5%) interest compounded annually, as of the earlier of the date which
is five (5) years after the Participant's subsequent Employment
Date, or the date which is the last day of the period in which the
Participant incurs five (5) consecutive Breaks in Service commencing
as of the date of distribution. It is the intention of the Employer
that no Employee receive a duplication of benefits and this Section
shall be so interpreted.
[Ord. 6/13/02]
A Participant on an unpaid leave of absence pursuant to the Employer's normal personnel policies shall be credited Hours of Service at his regularly scheduled weekly rate while on such leave, provided the Employer acknowledges in writing that the leave is with its approval. These Hours of Service will be credited only for purposes of determining if a Break in Service has occurred, and not for eligibility to participate under Section 3.1, benefit accrual under Section 4.1, vesting under Section
4.5, or any other purpose under the Plan. Rules dealing with crediting of Service during a paid leave of absence are set forth in Section 1.15.
For any individual who is absent from work for any period by
reason of the individual's pregnancy, birth of the individual's
child, placement of a child with the individual in connection with
the individual's adoption of the child, or by reason of the individual's
caring for the child for a period beginning immediately following
such birth or placement, the Plan shall treat as Hours of Service,
solely for determining if a Break in Service has occurred, the following
Hours of Service:
(a) The Hours of Service which otherwise normally would have been credited
to such individual but for such absence; or
(b) In any case when the Administrator is unable to determine the Hours
of Service, an assumed eight Hours of Service per day of absence.
In no event will more than five hundred and one (501) of such
Hours of Service be credited by reason of any such pregnancy or placement.
The Hours of Service shall be credited in the computation period (used
for measuring Years of Service for vesting purposes) which starts
after the period of absence begins. However, the Hours of Service
shall instead be credited to the computation period in which the absence
begins if it is necessary to credit the Hours of Service in that period
to avoid the occurrence of a Break in Service.
[Ord. 6/13/02]
Notwithstanding any provision of this Plan to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with Section 414(u) of the Code. The provisions of this Section
2.4 are effective December 12, 1994.