1. Highlights of Your Company Retirement Plan

2. 2 Eligibility Who Is Eligible for the Plan? You can join the Plan when you are age age or older and have completed years of service. There are no age requirements for participation, and all full- and part-time employees are eligible. When Can I Enter the Plan? If you are an eligible employee, you can join the Plan on the following entry dates: dates. You can join the plan upon meeting eligibility requirements.

3. 3 Enrollment How Do I Enroll in the Plan? You can enroll by completing the form located at the back of this book and returning it to location. If you do not wish to participate in the Plan, you must opt out of it in writing by instructions. If you do not opt out, you will automatically be enrolled — amount will be deducted from your pay each pay period and invested in default investment.

4. 4 Contributions How Much Can I Contribute to the Plan? You may contribute between limits of your before-tax pay in 2009. You may contribute up to $16,500 or 90% of your salary, whichever is less. You are required to contribute amount % of your compensation on a pretax basis. You are required to contribute amount % of your compensation on an after-tax basis. If you are 50 years or older, you can also make “catch-up” contributions of up to $5,500. You have the option of deciding whether to salary defer all or any part of your employer bonus. You have the option to make after-tax contributions under this plan. You may contribute a portion of your wages to a Roth account. These contributions are on an after-tax basis, but withdrawals at retirement including earnings are tax- free.

5. 5 Contributions Will My Employer Contribute to My Account? The amount is discretionary and could change from year to year. Your employer will match amount here. Your employer will make a contribution equal to amount % of your annual compensation. Your employer has elected to make matching contribution equal to amount % up to the first amount % your deferral (i.e. amount % match) Your employer has elected to make a safe harbor matching contribution equal to 100% of your contribution up to 3% of your compensation plus 50% of your contribution from 3% to 5% for a total matching contribution of 4%. Your employer has elected to make a safe harbor matching contribution equal to 100% of your contribution up to 4% of your compensation. Your employer has elected to make a safe harbor nonelective contribution equal to 3% of your compensation. You will receive this contribution regardless of whether you salary defer or not.

6. 6 Contributions Will My Employer Contribute to My Account? Your employer has decided to contribute a discretionary non- elective amount.  This amount will be contributed to you even if you do not defer a portion of your salary.  The amount of the contribution is decided by your company on an annual (quarterly) basis.  This amount is (not) subject to a vesting schedule.

7. 7 Contributions Will My Employer Contribute to My Account? Your employer may decide to make a discretionary Profit Sharing Contribution to be determined annually by the following formula:  Pro Rata: Profit-Sharing Contributions are allocated based on your compensation level.  Integrated: Profit Sharing Contributions are allocated based on your compensation level up to the Social Security taxable wage base with an additional allocation for any wages above that limit.  Cross-Tested: Profit Sharing Contributions are allocated based on age or years of service.

8. 8 Contributions Vesting Schedule Vesting means ownership of your account. You are always 100% vested in your contributions, your employer safe harbor contributions and the earnings on those contributions. This money is yours. Your employer’s contributions are vested according to the following schedule For vesting purposes, an employee must work amount hours in a calendar year to be credited with a year of vesting. TypeYear 0-123456 Matching%%% Profit Sharing%%% Other%%%

9. 9 How Will Contributions to My Account Be Invested? Contributions are invested based on the investment options you select. All contributions, including rollovers, are invested based on the percentages you select. All employee contributions, including rollovers, are invested based on the percentages you select. If you do not choose investments, your assets will be automatically invested in the default investment. Can I Change the Amount I Am Contributing? You can change the amount you are contributing frequency by completing the enrollment form and submitting it to your Plan Administrator. Managing Your Money

10. 10 Conversion process When will this change take place? Participant accounts will be converted in MONTH A new election must be made for investments

11. 11 Managing Your Money How Can I Keep Track of My Account? Call 877-800-1114 Web site access at www.401kconsultants.net You will receive an account statement quarterly or on demand online

12. 12 Access to Your Money Can I Take Money Out of My Account? You may be able to withdraw money in these events:  Retirement  Death  Permanent disability  Separation from service  Pre-retirement distribution  Hardship (Immediate and heavy financial need)  In-service withdrawals Generally, distributions must begin after you reach age 70½

13. 13 Access to Your Money What is a Hardship Distribution? A Hardship distribution is for an immediate and heavy financial need as determined by the Plan Administrator. The following conditions qualify as a hardship:  Medical care for you, your spouse, & your children/dependents  Purchase of a principal residence  Tuition & related education fees for you, your spouse, & your children/dependents  To prevent the eviction of you from your principal residence  Burial/funeral expenses for your parents, spouse, & children/dependents  Repairs for damages to your principal residence that would qualify for the casualty deduction

14. 14 Access to Your Money What If I Leave? You generally have several options:  Rollover to IRA or new plan, if allowed  Leave money in, if your balance exceeds amount.  Take vested balance in cash; note tax consequences  10% penalty, 20% withholding  Auto rollovers for balances between $amount and $amount

15. 15 Access to Your Money Can I Borrow Money From My Account? Under certain circumstances, you may be able to take a loan Maximum of 50% of your vested balance, up to $50,000 limit The interest rate charged is the Prime Rate + amount % Loans must be repaid within 5 years The minimum loan amount is $1,000 The maximum number of loans outstanding is amount Spousal consent is required to obtain a loan Review Summary Plan Description for details Visit www.401kconsultants.net for a loan modeling calculator

16. 16 Additional Information This company plan is intended to meet the conditions of 29 CFR 2550.404c-1. What this means is that the plan is designed to comply with Section 404(c) of the Employee Retirement Security Act of 1974 (ERISA), as amended. Participants in the plan manage their own investment accounts by directing account contributions to one or more of the investment alternatives provided by the Plan. As a plan participant, you will be responsible for your own investment decisions. Plan fiduciaries may be relieved of liability for any losses in your account that can be attributed to decisions made by you or your beneficiary(ies). Name is the name of the Financial Advisor. Information about the plan’s investments should be directed to contact information here.

17. 17 Additional Information At your request, you may receive specific information about: The Plan’s investment alternatives including: a description of annual operating expenses; copies of any prospectuses, financial statements and reports; and details about the value, historical performance, and portfolio composition of each investment alternative. To request these materials, please login into the website.

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