As authorized by Section 9.2 of the Township
of Tobyhanna Nonuniformed Employees Pension Plan ("Plan"), as amended
and restated effective January 1, 2001, the employer, Township of
Tobyhanna, hereby amends the Plan to comply with Revenue Ruling 2001-62,
Revenue Ruling 2002-27 and the regulations issued under internal Revenue
Code (IRC) section 401(a)(9) that were made final on April 17, 2002.
This amendment shall be effective as provided herein. This amendment
shall supersede the provisions of the Plan to the extent those provisions
are inconsistent with the provisions of this amendment.