DTE Energy 2013 Annual Report Download - page 223

would be less than the Net Loss Amount calculated under
Subsection 5(c) of this Schedule, the parties shall follow the
processes set forth in Subsection 5(d) and 5(f) of this Schedule
instead of the process set forth in Subsection 5(c).
f. Participant-level adjustments shall be made as follows:
i. In cases where a NAV Error has occurred, the Customer, upon
J.P. Morgan’s request, will instruct the Plan’s Recordkeeper to
reprocess transactions and to adjust each participant’s units in any
Fund or investment option under the Plan upwards or downwards
accordingly, at the expense of the responsible person or persons. If
the Plan’s Recordkeeper does not agree to reprocess transactions
resulting from a NAV Error for which J.P. Morgan is a responsible
person, J.P. Morgan’s liability will be limited to the amount it would
have been liable for had the reprocessing occurred.
ii. If there has been a complete distribution or 100% withdrawal of
a participant’s entire interest in the Plan which is affected by an
NAV Error in one of the Funds, an understated Per Unit NAV will
cause a distribution underpayment while an overstated Per Unit
NAV will cause a distribution overpayment. If the participant
account loss equals or exceeds $25 the Recordkeeper will send a
notification to the participant (or other distributee) and the Fund will
distribute the amount of the original underpayment on behalf of the
Plan. If the participant account benefit equals or exceeds $25, the
Customer will make good faith efforts to recover the overpayment
from the participant (or other distributee).
Accounting Services Rider – February 2011 Page 9
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