If the pilot’s contribution reaches the “402(g) limit” imposed by the Internal Revenue
Service, the Company will continue to contribute at the same rate on the amount above the
402(g) limit (including Option Exercise Profits in the year in which options are exercised),
up to a maximum Company contribution in any one (1) year of twenty five thousand dollars
($25,000). To give pilots the opportunity to receive such contributions in excess of the 402(g)
limit tax-deferred, the Company will maintain a tax-deferred “401(a)(17) Plan,”
incorporating the current 415 Excess Plan investment options and rabbi trust provisions.
Participants will be one hundred (100) percent vested in all contributions and earnings in the
401(a)(17) Plan from the date of participation.

The 401(k) plan document will permit SWAPA to operate a self-directed brokerage account,
and determine the percentage of assets each pilot will be allowed to invest in the self-directed
brokerage account, subject only to the Association’s fiduciary responsibilities to the Plan and
Plan participants..

The Company will maintain a "Top Hat Plan'" whereby a pilot earning more than $130,000
in the pilot’s eligibility year ($160,000 effective for eligibility years beginning on or after
January 1, 2008) may elect to defer a portion of his compensation (up to twelve thousand five
hundred dollars ($12,500) for pilots under age fifty (50); up to twenty-five thousand dollars
($25,000) for pilots ages fifty (50) to fifty-five (55); up to fifty thousand dollars ($50,000) for pilots over age fifty-five (55)) to be paid out, with interest, at a later time. The Association
and the Company may adjust the amount of compensation required to participate in later
years by separate agreement.