(A) The headings and numbering of provisions in the plan and text that is stated within brackets are included solely for convenience of reference and are not intended to limit or amplify or control the meaning or interpretation or construction of any provision of this plan.
(B) The phrase “under the plan” or “under this plan” refers to the entire plan (and any plan-trust agreement) as a whole and not merely to any part of any document or provision in which the phrase appears. Any reference to a part of the plan refers to the whole part. Any reference to a definition or provision of the plan refers to the whole definition or provision unless the reference specifies a particular portion or paragraph of the provision.
(C) The singular shall be construed to include the plural unless the context clearly indicates otherwise.
(D) The words “as” or “if” shall be construed to mean the phrase “to the extent that”, as appropriate in the context.
(E) Any reference to the Plan Administrator shall be construed to refer also to the agent and the agent and the agent and the issuer(s) and any other party acting for or at the instruction of the Plan Administrator.
(F) Unless the provision states otherwise, any reference to a person or party shall be construed to refer also to any non-natural person or any entity (including, but not limited to, any trust or estate).
(G) To the extent that a provision states a duty owed to any government (rather than a duty to a participant or beneficiary or other person or entity having an interest under the plan), the provision shall be construed as directory and shall be enforced only by the government.
(H) Any reference to a corporation or similar organization shall be construed to include any successor to the corporation or similar organization.
(I) All provisions of the plan-trust agreement that do not conflict with the plan are incorporated by reference and are a part of the plan as if fully set forth by this document.
(J) All provisions of a prospectus and statement of additional information or statement of operation of a fund that do not conflict with the plan are incorporated by reference and are a part of the plan as if fully set forth by this document.
(K) If any provision concerning a benefit under the plan is ambiguous, a construction or interpretation of the provision that would provide that such benefit is available in a non-discriminatory manner shall take precedence over a construction or interpretation that would not so provide.
(Ord. NIRC 97-1, passed 1-15-1997)