Individual 401(k) Basic Plan Document Connect with Vanguard > 800-337-6241 1 This page is intentionally left blank Table of Contents DEFINITIONS Actual Deferral Percentage (ADP) ........................................................................................................................................................................................................................................ 1 Adopting Employer ................................................................................................................................................................................................................................................................... 1 Adoption Agreement ................................................................................................................................................................................................................................................................ 1 Alternate Payee ........................................................................................................................................................................................................................................................................... 1 Annual Additions ........................................................................................................................................................................................................................................................................ 1 Annuity Starting Date ............................................................................................................................................................................................................................................................... 1 Basic Plan Document ................................................................................................................................................................................................................................................................ 1 Beneficiary ..................................................................................................................................................................................................................................................................................... 1 Break in Eligibility Service ....................................................................................................................................................................................................................................................... 1 Catch-up Contributions ........................................................................................................................................................................................................................................................... 1 Code ................................................................................................................................................................................................................................................................................................ 2 Compensation ............................................................................................................................................................................................................................................................................. 2 Contributing Participant .......................................................................................................................................................................................................................................................... 3 Custodian ...................................................................................................................................................................................................................................................................................... 3 Deemed Severance from Employment .............................................................................................................................................................................................................................. 3 Defined Contribution Dollar Limitation ............................................................................................................................................................................................................................. 3 Designated Beneficiary ............................................................................................................................................................................................................................................................ 3 Determination Date ................................................................................................................................................................................................................................................................... 3 Determination Period ............................................................................................................................................................................................................................................................... 3 Differential Wage Payment .................................................................................................................................................................................................................................................... 3 Direct Rollover ............................................................................................................................................................................................................................................................................. 3 Disability ........................................................................................................................................................................................................................................................................................ 3 Distribution Calendar Year...................................................................................................................................................................................................................................................... 4 Domestic Relations Order ....................................................................................................................................................................................................................................................... 4 DOL .................................................................................................................................................................................................................................................................................................. 4 Earliest Retirement Age ........................................................................................................................................................................................................................................................... 4 Earned Income ............................................................................................................................................................................................................................................................................ 4 Effective Date ............................................................................................................................................................................................................................................................................... 4 Election Period ............................................................................................................................................................................................................................................................................ 4 Elective Deferrals ........................................................................................................................................................................................................................................................................ 4 Eligibility Computation Period .............................................................................................................................................................................................................................................. 5 Eligible Participant ..................................................................................................................................................................................................................................................................... 5 Eligible Retirement Plan ........................................................................................................................................................................................................................................................... 5 Eligible Rollover Distribution ................................................................................................................................................................................................................................................