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include any segregated accounts (which shall be valued separately) or subsequent contributions for the current calendar year made by the Employer or any Employee as of such Valuation Date or thereafter, which shall be valued separately. 5.02. Allocation Of Investment Results And Plan Expenses. A. Income or loss generated since the immediately-preceding Valuation Date by a segregated account described in the Participant-Directed Individual Accounts article, less the portion of the Ptan`s investment-related cost attributable thereto, shall be allocated solely to the account or investment involved. As of any Valuation Date, the income or loss attributable to the remaining assets of the Plan, reduced by expenses as described below incurred since the preceding Valuation Date, shall be allocated to the non-segregated Accounts of the Participants and Beneficiaries who had unpaid balances in their non-segregated Accounts as of such Valuation Date in proportion to the balances in such non-segregated Accounts as of the prior Valuation Date, taking into account amounts withdrawn or distributed since such Valuation Date, if any. B. Expenses incurred by the Administrator or the Trustee from the services of third party vendors provided to the Plan may be paid by the Plan. Fees incurred as a result of recordkeeping and compliance reporting far the Plan may be assessed directly to Participant Accounts on a pro rata basis based on Account balances as of the Plan's most recent Valuation Date, or on a per capita basis based on the number of Participant Account balances in the Plan at the time the fees are paid. Expenses incurred by the Plan as a result of Participant processing elections, or as a result of legal judgments issued against the Plan on behalf of a Participant's benefits, or as a result of a separated Participant's failure to provide the Administrator or Trustee with current contact information, may be assessed directly against the Participant's Account. These expenses shall include but not be limited to distribution processing, fees incurred by the Plan as a result of a domestic relations order involving the Participant, and fees incurred by the Plan while conducting a search for a lost Participant. A Participant shall be considered a lost Participant when correspondence sent via First~Class Mail is returned as undeliverable. The Employer reserves the right to pay any fees for Participants who are currently employed. 5.03. Allocation Of Nonelective Deferred Compensation. A Participant's share of the Nonelective Deferred Compensation, if any, for a calendar year shall be credited to the Participant's Nonelective Deferred Compensation Account. as soon as administratively feasible after the last day of such calendar year or at such other times as the Employer or the Administrator may direct in its sole and absolute discretion. Nonelective Deferred Compensation shall be allocated as of the last day of the calendar year among the Nonelective Deferred Compensation Accounts of Participants eligible to receive an allocation in the proportion that the Compensation of each such Participant for the calendar year bears to the sum of each such Participant's Compensation for the calendar year. 5.04. Allocation Of Elective Deferred Compensation. The Elective Deferred Compensation shall be allocated among the Elective Deferred Compensation Accounts of those Participants making the election for a contribution to the Plan under the Employer Gontributions -Elective Deferred Compensation section, above, in the amount so elected by each Participant. Elective Deferred Compensation, if any, will be allocated as soon as administratively feasible following the last day of each payroll period during the calendar year. 13