Plan Administration Guide

Transcription

1 Plan Administration Guide A guide to understanding your retirement program with Dyatech I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

2 Table of Contents Plan Administration Calendar 1 Census Data for All Employees 3 Monthly Contribution Submission 4 Attachment: Authorization Agreement For Direct Payments Enrollment Forms 5 Transaction Forms 6 Attachment: Contribution Change Form Plan Statements 7 Distributions 8 Attachment: Special Tax Notice Attachment: Hardship Withdrawal Form Attachment: Distribution Form Attachment: Minimum 70 ½ Required Distribution From Attachment: Automatic IRA Rollover Distribution Form Attachment: Distribution Form Due to Death Attachment: Distribution Request Form Due to QDRO Attachment: Loan Request Form Attachment: In-Service Withdrawal Form Investment Changes 16 Attachment: Exchange Request Form Reallocation of Account Attachment: Exchange Request Form Directed Exchange Personal Data Changes 18 Attachment: Personal Data Change Form Attachment: Annual Participant Fee Disclosure Attachment: Dyatech Privacy Statement Attachment: Dyatech Service Standards Attachment: Glossary of Retirement Plan Terms Attachment: Excessive Trading and Market Timing Policy Attachment: Pension Plan Limitations I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

3 Plan Administration Calendar This schedule of events is based on a plan year that corresponds with the calendar year and assumes that the plan allows semiannual entry dates for participants. PLAN SET-UP (2 months prior to Dyatech Effective Date) Complete the Dyatech Plan Design Kit Supply complete Census Data to Dyatech Schedule the initial employee Enrollment Meetings Make arrangements with your payroll vendor to handle payroll deductions. Secure Fidelity Bond for your Plan Receive Prospectus Receive Enrollment Material which includes Plan Highlights, Fee Disclosure information, and fund data. Receive Dyatech Privacy Notice (One month prior to Dyatech Effective Date) Review your Adoption Agreement with your ERISA counsel. Execute the Adoption Agreement and return to Dyatech Hold Your Enrollment Meetings Update payroll records with employee deferral elections Return Enrollment forms to Dyatech DYATECH EFFECTIVE DATE- PLAN YEAR BEGINS Month 1 January Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Month 2 February Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Month 3 - March Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Month 4 April Review ADP/ACP Test results and data for accuracy Review the Administration Report Distribute Participant statements (if applicable) Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Prepare for your Semi-annual Entry Date by sending updated Census to Dyatech and requesting the appropriate number of Enrollment forms Month 5 May Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Month 6 June Review Enrollment Material prepared by Dyatech Conduct Semi-Annual Enrollment Meeting, update payroll records, send enrollment forms to Dyatech Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Month 7 July Review ADP/ACP Test results and data for accuracy Review the Administration Report Distribute Participant statements (if applicable) Send completed and signed Form 5500 to IRS (or file for an extension) and send signed copy to Dyatech Distribute Summary Annual Report (SAR) to participants (if Form 5500 has been filed) Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Month 8 August Send check to Dyatech or instruct us to debit Participant-level Disclosure Document sent to participants, beneficiaries, and eligible employees, posted to the Dyatech website and published as an insert in the 3rd Quarter Participant Statement. Send Plan contribution data to Dyatech I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

4 Month 9 September Send check to Dyatech or instruct us to debit 1 Send Plan contribution data to Dyatech Receive reminder notice on how to handle terminated participants with balances less than $5,000 and include Auto Rollover Forms. Month 10 October Review ADP/ACP Test results and data for accuracy Review the Administration Report Distribute Participant statements (if applicable) Send completed and signed Form 5500 to IRS by October 15 (if an extension was filed) and send signed copy to Dyatech Distribute Summary Annual Report (SAR) to participants (if extension was filed on your 5500) Review 70 ½ Report and provide updates as needed; notify participants who will receive a distribution Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Prepare for your Semi-annual Entry Date by sending updated Census to Dyatech and requesting the appropriate number of Enrollment forms Month 11 November Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Receive Required Minimum Distribution (RMD) reminder and forms. Month 12 December Review Enrollment Material prepared by Dyatech Conduct Semi-Annual Enrollment Meeting, update payroll records, send enrollment forms to Dyatech Send check to Dyatech or instruct us to debit Send Plan contribution data to Dyatech Distribute Safe Harbor Notice to employees, if applicable. Distribute Automatic Enrollment Notices, if applicable. Distribute QDIA Notices, if applicable. Receive annual forfeiture account notice. PLAN YEAR- END Congratulations, you have completed your plan year. You now do the following simultaneously: Begin a New Plan Year Go back to Month One of the calendar and follow the steps through your new plan year. Finalize your Plan Year End data Refer to the following three months, which outline events that will occur at every plan year-end. (January One Month after Plan year-end) Review plan s required Annual Tests with an attorney or tax professional Participants receive 1099R s by January 31 Review the Administration Report Distribute Participant Statements (if applicable) (February - Two Months after Plan year-end) Review final 1099R submission done by Dyatech Authorize corrective action to secure passing ADP/ACP Test (if applicable) (March Three Months after Plan year-end) Process ADP/ACP Refunds by March 15 (if applicable) Review Annual Trust Statements Begin Preparation of Form 5500 and audit (if applicable) 2 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

5 Census Data for All Employees In January each year, Plan sponsors gather employee census data and submit it to their 401(k) plan provider or third party administrator (TPA) for annual plan discrimination testing. The IRS requires that 401(k) plans be tested to ensure that highly compensated employees are not getting a greater tax break than those who are not highly compensated. For the year 2014, the definition of a highly compensated employee is anyone who is more than a 5% owner OR earned at least $115,000 in 2013 with your company. Please reference current Pension Plan Limitations at the following Dyatech website, The discrimination tests must be completed by March 15th of each year. If your plan does NOT pass a test, the plan may have to refund some of the tax deferred money to highly compensated employees as taxable income. Employee census information is needed to conduct the tests, IRS Form 5500 filing, and is used in mailing your participant statements to your participant s home addresses. The tests include ALL employees with earnings in 2013, even if they did not participate in the 401(k) plan, or were not employed long enough to be eligible. For the most current Census Format or Census gathering worksheet (see a snapshot of the census spreadsheet below), please go to and scroll down the page to Download Information. When should I submit Census Information? You may remit census data along with your contribution (see formats) or periodically throughout the Plan Year. At a minimum you must submit full census data approximately 30 days after the end of your plan year. Dyatech recommends you maintain your census throughout the year and update hire dates, termination dates, and address information. Who should I include on my census report? You should remit census data for all employees in your organization. Please see the Census Format file above for all required date fields. If you are unable to determine eligibility, Dyatech will load your census data and determine who has met the eligibility requirements. How Do I submit Census Data? The preferred method is electronic submission. your census to [email protected] (with the specific Census Format shown above). If you cannot remit data electronically, hardcopy submission is available (note: if you choose hard copy submission, only submit census 30 days after your Plan year end). All information submitted via hardcopy must be printed or typed on the Employee Census Format (see sample Census Format above). A master Hard Copy census format can be found on our website at Complete and accurate census data contributes to timely processing and avoids delays in Plan processing. Accurate and timely updated census is critical for Dyatech invoicing and should be maintained by the Plan Administrator at your company no less frequently then quarterly. If data is missing Dyatech will notify you to resolve or, in extreme situations, return data to you for corrections. 3 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

6 Contribution Submission Contribution information is used to report employee name, employee contributions, hours worked, and if applicable, employer contributions and loan payments. Money sent to the plan cannot be invested according to your participants elections until the corresponding detailed information identifying each employee s salary and deferrals and other contributions is received and reconciled at Dyatech. When Should Contributions Be Submitted to Dyatech? Deductions from employees paychecks for contribution to the plan must be deposited with the plan as soon as reasonably possible, but no later than the 15 th business day of the month following the payday. Failure to submit contributions in a timely manner will result in lost earning corrections to be paid by the plan and may result in additional DOL penalties. How should contributions be submitted to Dyatech? Dyatech Online is a user-friendly tool that allows you to update and fund your firm's retirement plan contributions online, eliminating the need to write a check. All contributions transmitted by 3:00 p.m. CST on a business day are invested within 1 business day. Dyatech can assist with contribution processing. Contribution spreadsheets submitted to Dyatech for processing must be received in good order. Good Order - "Good Order" means that all sections of the contribution spreadsheet are complete and in Dyatech format, all participants listed have been enrolled, none of the participants included have received a hardship withdrawal in the past 6 months, the contribution payroll date is provided, and current contribution funding information is on file. Please note contributions submitted must be submitted in Excel format via to [email protected]. Mailing or faxing contributions may delay processing. Money sent to the plan cannot be invested according to your participants elections until the corresponding detailed information identifying each employee s salary and deferrals and other contributions is received and reconciled at Dyatech. Contribution information can be forwarded via directly to Dyatech. In addition to a User ID and password, to take advantage of Dyatech Online you will also need to complete an ACH Authorization Form. For information on obtaining a User ID and Password and an ACH Authorization Form to submit contributions online, you can visit and click on "Find a Form" at the top of the page. Then, click on the link for the ACH Authorization Form in the middle of the page. The form can be completed right on your desktop, and then you will need to print it so that it can be signed. Scan the signed form (along with a copy of a voided check) and the attachment to [email protected]. In order to complete the process for Dyatech Online and begin submitting retirement plan contributions, you will be contacted by a Dyatech representative for training. You will receive the Payroll Submission Instruction Manual (pictured below) and guided through a payroll contribution submission and online tutorial. 4 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

7 AUTHORIZATION AGREEMENT FOR DIRECT PAYMENTS (ACH DEBITS) Company Name: I (we) hereby authorize Dyatech, hereinafter called COMPANY, to initiate debit entries to my (our) Checking Account/ Savings Account (select one) indicated below at the depository financial institution named below, hereafter called DEPOSITORY, and to debit the same to such account. I (we) acknowledge that the origination of ACH transactions to my (our) account must comply with the provisions of U.S. law. Depository Name Branch City State Zip Routing Number Account Number This authorization is to remain in full force and effect until COMPANY has received written notification from me (or either of us) of its termination in time and such manner as to afford COMPANY and DEPOSITORY a reasonable opportunity to act on it. Name(s) Date Signature Plan s Address NOTE: DEBIT AUTHORIZATIONS MUST PROVIDE THAT THE RECEIVER MAY REVOKED THE AUTHORIZATION ONLY BY NOTIFYING THE ORIGINATOR IN THE MANNER SPECIFIED IN THE AUTHORIZATION. 9

8 Transaction Forms Changing your Deferral Amount If you would like to establish or change the amount you are contributing to the Plan, you can do so by completing the form on the next page. Changing your Investment Elections If you would like to establish or change the way that your future contributions will be invested, you can do so by doing one of the following steps: Remember to have your P.I.N. ready. 1. Calling the Participant Services VRU (800) Logging on to the Internet at and select Participants 3. Completing the form on the following page. 6 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

9 Plan Statements Participant Statements Individual statements with a vested account balance are produced on a quarterly basis (based on a calendar quarter). The statements reflect balances in your participants accounts on the last day of the quarter. The statements for the quarter may not reflect the last contribution for the quarter. This is quite normal, as the employee contributions for the last contribution of the quarter are often invested after the quarter end. Please keep in mind that any annual profit sharing or employer matching contributions your plan makes will not be reflected on the plan year end statement unless the contribution is invested prior to the end of the plan year. If your plan is a conversion plan, statements will generally not be produced until the conversion is complete. This may result in your initial statements from Dyatech reflecting a period longer than one quarter. Your Dyatech contact will discuss the timing and content of your initial participant statements with you during the conversion process. You can advise your participants to check the Voice Response Unit for the most up-to-date information on their accounts. Your participants can access the VRU for account information by calling By logging on to and selecting Participants they can also access their account information online. There is an abundance of information online and available to your participants. Here are some of the items your participants will find online; account balance, account activity detailed by source and share balance, loan information, distribution information, asset values by fund and fund detail. You should encourage your participants to carefully review their quarterly statements. Advise your participants to notify you immediately if they have any questions or concerns regarding their statements. Dyatech makes every effort to ensure the highest degree of accuracy on every statement. If you believe there is an error on a statement, you must notify Dyatech as soon as possible. Dyatech will review and correct the error. Any errors that are not reported to Dyatech immediately following receipt of statements by the participant will be considered to no longer be an error. Delivery of the Statements Your participant statements are sent out in one or more ways. 1. In Bulk to Employer - The participant statements are mailed in bulk to the Employer for distribution to participants. 2. Directly to Each Participant -The participant statements are mailed directly to the participant at their home addresses. Generally, Dyatech will prepare participant statements and Administration Reports within three weeks of quarter end. Archived Quarterly Statements All your participant and employer quarterly statements are archived online and available to you anytime. Please feel free to go on-line select Employer, and click on the link below; Employer Quick Links: Access Archived Quarterly Statements Please review this statement and notify us of any discrepancies within 30 days. After 30 days, corrections will be made on a current basis. Please go to and login for more detailed account information. If anything appears to be incorrect on your statement, please contact a Dyatech Customer Service Representative immediately at , ext. 400 or [email protected]. If you do not contact Dyatech with corrections or updates to your account, you are acknowledging the statement information is correct and a true reflection of your retirement account intentions. 7 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

10 CONTRIBUTION CHANGE FORM Company Name PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth CHANGE ONGOING CONTRIBUTION INSTRUCTIONS Only complete this section if changes are being made. Pre-Tax Contributions AND/OR (if applicable) I elect to defer % or $ from my salary/wages per pay period as ongoing contributions (Not to exceed current IRS limits). Effective Date: Roth 401(k) After Tax Contributions I elect to defer % or $ from my salary/wages per pay period as ongoing contributions (Not to exceed current IRS limits). Effective Date: I wish to discontinue my contributions effective. AUTHORIZATION I understand that this contribution will remain in force until I complete a new form. Yes, I hereby authorize the payroll deduction. Signature: Date: PLAN ADMINISTRATOR USE ONLY Are you a Dyatech Payroll Services client? I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Yes No Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer Please return this form to: 8/2012 Your Employer s Payroll Office I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected]

11 Plan Statements Participant Statements Individual statements with a vested account balance are produced on a quarterly basis (based on a calendar quarter). The statements reflect balances in your participants accounts on the last day of the quarter. The statements for the quarter may not reflect the last contribution for the quarter. This is quite normal, as the employee contributions for the last contribution of the quarter are often invested after the quarter end. Please keep in mind that any annual profit sharing or employer matching contributions your plan makes will not be reflected on the plan year end statement unless the contribution is invested prior to the end of the plan year. If your plan is a conversion plan, statements will generally not be produced until the conversion is complete. This may result in your initial statements from Dyatech reflecting a period longer than one quarter. Your Dyatech contact will discuss the timing and content of your initial participant statements with you during the conversion process. You can advise your participants to check the Voice Response Unit for the most up-to-date information on their accounts. Your participants can access the VRU for account information by calling By logging on to and selecting Participants they can also access their account information online. There is an abundance of information online and available to your participants. Here are some of the items your participants will find online; account balance, account activity detailed by source and share balance, loan information, distribution information, asset values by fund and fund detail. You should encourage your participants to carefully review their quarterly statements. Advise your participants to notify you immediately if they have any questions or concerns regarding their statements. Dyatech makes every effort to ensure the highest degree of accuracy on every statement. If you believe there is an error on a statement, you must notify Dyatech as soon as possible. Dyatech will review and correct the error. Any errors that are not reported to Dyatech immediately following receipt of statements by the participant will be considered to no longer be an error. Delivery of the Statements Your participant statements are sent out in one or more ways. 1. In Bulk to Employer - The participant statements are mailed in bulk to the Employer for distribution to participants. 2. Directly to Each Participant -The participant statements are mailed directly to the participant at their home addresses. Generally, Dyatech will prepare participant statements and Administration Reports within three weeks of quarter end. Archived Quarterly Statements All your participant and employer quarterly statements are archived online and available to you anytime. Please feel free to go on-line select Employer, and click on the link below; Employer Quick Links: Access Archived Quarterly Statements Please review this statement and notify us of any discrepancies within 30 days. After 30 days, corrections will be made on a current basis. Please go to and login for more detailed account information. If anything appears to be incorrect on your statement, please contact a Dyatech Customer Service Representative immediately at , ext. 400 or [email protected]. If you do not contact Dyatech with corrections or updates to your account, you are acknowledging the statement information is correct and a true reflection of your retirement account intentions. 7 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

12 Distributions There are a number of ways a participant can withdraw money from the retirement plan. It is your responsibility to ensure that a participant meets the requirements for a distribution as set forth in the adoption agreement or plan document. You should review your adoption agreement or plan document if a question arises concerning the availability of a distribution. You may also consult with a Customer Service Representative at Dyatech. Once you have determined that the distribution is permitted by your plan, you should provide the participant with the Special Tax Notice Regarding Plan Payments and the applicable Form for disbursement request. This notice gives the participant important information on the options and tax consequences associated with taking a distribution. We have included a copy of the Special Tax Notice in this section of the Guide for your convenience in satisfying this requirement. The Special Tax Notice Regarding Plan Payments can be copied and distributed to any participant requesting a distribution, or can be posted in an area accessible to all employees. All distribution checks will be mailed directly to the payee. They will receive the check approximately 10 business days after the appropriate paperwork is submitted in good order to Dyatech. You and the participant requesting the distribution must complete appropriate Distribution Request Form. We encourage you to not duplicate the Distribution Request Form and visit the website for the most updated form when assisting the participant in completing the form. You, when applicable, prior to authorizing any distribution, must obtain consent from the participant s spouse. Refer to the instructions for completing the appropriate distribution form for further information. You may also find these forms located on our web site at and selecting Find a Form tab at the top of the screen. If you have questions about a form, need a form not on our website, or would like assistance completing a form, please contact your Client Service Specialist at , ext. 400 or [email protected]. In-Service Withdrawals An in-service withdrawal is a withdrawal from the plan by a participant who is still employed. Your participants can request an in-service withdrawal if your plan permits them. You should check your adoption agreement or plan document to determine your plans rules on in-service withdrawals. The following types of in-service withdrawals are generally acceptable: Participant is over 59 ½. Participant contributed money on an after-tax basis. You and the participant should complete the appropriate Distribution Request Form. Please keep in mind that all requests by married participants require spousal consent and that a Notary Public or a plan representative must witness the signature of the spouse. Mandatory Minimum Distributions Age 70 ½ The IRS has regulations that require a participant to begin receiving minimum required amounts in a qualified plan. For plan years prior to 1997, in no event could a distribution from the plan begin later than April 1 of the calendar year following the year in which the employee reached age 70 ½. However, for plan years beginning on or after January 1, 1997, the Small Business Job Protection Act of 1996 changes this rule so that a participant who is not a 5 percent owner must begin to receive distributions by April 1 of the year following the later of either: 1. The year in which the employee attains age 70 ½; or 2. The year in which the employee retires The old rules requiring distributions while employed after age 70 ½ still apply to 5 percent owners. We suggest that any participant who qualifies for a minimum distribution consult with his or her tax professional to determine the appropriate action for the specific situation. The participant should then submit to Dyatech specific instructions on distribution amounts, the fund or funds to be debited, federal and state withholding percentages and the method of calculating life expectancy to be applied joint or single life. Dyatech will automatically send out packets each November to request information from all participants that are at or over 70½ to confirm that a participant is aware that they can take a 70½ distribution. If we do not receive a deferment request signed by the participant, we will automatically process a mandatory minimum distribution for those participants who are age 70 ½ and we have coded as terminated or a 5 percent owner. Those participants who are due an initial distribution will have the distribution processed in March to meet the April 1 deadline. Subsequent 70 ½ distributions will be processed in November of each year. Dyatech will follow the specific instructions provided by the participant with respect to the initial distribution, and for all subsequent distributions unless notified otherwise. The participant should send specific instructions to Dyatech by November 8 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

13 1 of the year in which the distribution is due. Without specific instructions from the participant, Dyatech will process the withdrawal using the following parameters: The minimum 70½ distributions will be calculated on single life expectancy Federal withholding will be 10% The distribution will be pro-rated from the participant s investment accounts To ensure all appropriate participants receive the 70½ mandatory distributions, it is important to have accurate birth dates and HCE codes on file for all employees. Please keep in mind, if you are still employed and not a company owner you may postpone your Minimum 70 ½ Required Distribution until April 1 st of the year in which you retire. Mandatory Minimum Distributions Most Commonly Asked Questions & Answers Q: How long can a participant defer receiving a distribution? A: The participant must receive the first distribution before April 1 of the calendar year after the calendar year in which he or she turns 70 ½. The participant will receive the second installment by December 31 of that same year. Q: How can the distribution be paid? A: The distribution can be paid three ways: A lump sum An amount determined by the participant (greater than the minimum) A minimum amount calculated on the single or joint life expectancy Q: Can a participant roll over the minimum distribution? A: No. Mandatory minimum distributions are not eligible for rollover treatment. Distributions Due to Termination of the Employee A distribution due to termination can be requested when a participant is leaving your organization due to separation of service, disability or retirement. Your participant can receive the distribution as a lump sum in cash or has the option of a rollover. To request a distribution for a participant who is leaving the company, fill out the appropriate Distribution Request Form. Please note that it is best to send the Distribution Request Forms to Dyatech only after the participant s last contribution has been allocated to your plan s investment funds. This will ensure that the entire amount of the distribution will be sent in one check. If contributions are posted to the participant s account after the Distribution Request has been processed, you will need to resubmit the Request for Distribution Form to initiate a distribution of the participant s remaining balance (the amount that was deposited after the initial distribution was paid out.) Distributions Due to Death If the beneficiary is the spouse of the deceased, the distribution is eligible for direct rollover treatment. The spouse may roll the distribution into an IRA, but not into another qualified retirement plan. If the spouse wished to roll the distribution into an IRA, this section of the Request for Distribution Form must be filled out and accompanied by a Direct Rollover Form. Only the surviving spouse (as beneficiary) can elect a direct rollover. If the surviving spouse does not elect a direct rollover, 20% federal withholding and any applicable state taxes will be applied to the taxable portion of the distribution. Options of a Non-Spousal Beneficiary and Taxation A distribution to a non-spousal beneficiary is not eligible for direct rollover; therefore, the non-spousal beneficiary may elect not to have taxes withheld. A certified copy of the death certificate must be sent in with the Request for Distribution Form. 9 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

14 Qualified Domestic Relations-Order (QDRO) A domestic relations order (DRO) is a judgment, decree, order or a property settlement that is made pursuant to state domestic relations law relating to the provision of child support, alimony payments or marital property rights. A qualified domestic relations order (QDRO) is a domestic relations order that deals specifically with the participant s benefits in a qualified retirement plan. The QDRO creates a right for an alternate payee, usually a spouse, former spouse, child or other dependent of the participant, to receive some or all of the retirement plans benefits. Dyatech has developed a packet that explains in detail what must be included in a QDRO. The QDRO checklist is a quick reference to assist you. You must be able to answer, Yes to all items on the checklist prior to proceeding with the QDRO processing. If the alternate payee is a former spouse, the QDRO may be rolled over. If the distribution is not rolled over, it will be subject to the 20% mandatory withholding and possibly a 10% excise tax. Responsibilities of the Plan Administrator You must maintain a written QDRO Policy, which you can consult for further information on handling the particular situations that may arise. Your ERISA attorney should review your procedure. The following general guidelines should be considered when reviewing QDRO information: You must notify the participant and alternate payee that the order has been received and inform them of the procedures you will follow in reviewing the order. While the order is under review, no payments can be made to the participant. It is your responsibility to determine that the domestic relations order, as issued, constitutes a qualified domestic relations order. Dyatech cannot make this determination or assume any responsibility in this regard. You should refer to your written QDRO Policy for plan particulars and consult your ERISA attorney if you have any questions. You and the participant must fill out the Distribution Due to QDRO Form. You must use a separate form for each alternate payee. The QDRO must be sent to Dyatech with a letter from you stating that the domestic relations order has been reviewed and found to be a QDRO. This should accompany the Distribution Due to QDRO form or forms. The distribution forms must be signed by the alternate payee and by a plan representative. Qualified Domestic Relations Order Checklist No Yes ( ) ( ) Is the order a domestic relations order? (Note: A domestic relations order is a judgment, decree, order or settlement which is made pursuant to a state domestic relations law and which relates to the provision of a child support, alimony payments or marital property rights.) ( ) ( ) Does the order create or recognize the rights of one or more persons (an alternate payee) to receive all or part of a participant s plan benefits? ( ) ( ) Is each alternate payee either a spouse (current or former), or a child or other dependent of the plan participant? ( ) ( ) Does the order specify the name, Social Security Number and mailing address of both the participant and the alternate payee? ( ) ( ) Does the order specifically refer to the Plan by its correct legal name? ( ) ( ) Does the order clearly specify the dollar amount or the portion of the participant s benefit, which is to be paid to each alternate payee (or the precise method for determining the amount to be paid)? ( ) ( ) Is the sum of the benefits to be paid to the alternate payees equal to or less than the participant s vested plan benefit? ( ) ( ) Does the order clearly specify the form of benefit payment for each alternate payee s benefit? ( ) ( ) Is the form of benefit payment specified in the order a permissible method under the Plan s terms? (Note: The order cannot provide for payment in the form of a joint and survivor annuity with the survivor benefits payable to the alternate payee s subsequent spouse.) ( ) ( ) Does the order specify when payment is to begin to each alternate payee? [Required only if the QDRO Procedures do not permit an immediate payment.] 10 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

15 ( ) ( ) If the alternate payee s payment is to begin before the participant separates from service, does the order require payment to begin no earlier than that date on which the participant reaches age 50? {If your plan permits in-service distributions (other than hardships) at an age, which is earlier than 50, substitute the earlier age.} You should answer YES to all the questions on the QDRO Checklist before you proceed with the processing of the QDRO request. Hardship Withdrawals Hardship withdrawals may be permitted by your plan. You should check your adoption agreement or your plan document to ascertain if your plan permits this type of distribution. Hardship withdrawals are permitted only if the withdrawal is needed to meet an immediate financial need. In addition, a hardship withdrawal is available only if all other resources have been exhausted, including plan loans. If 50% of the participant s vested balance is below the minimum loan amount permitted by your plan, a hardship withdrawal can be obtained. It is your responsibility as the Plan Administrator to ensure compliance with your document, plan rules and other regulatory requirements. In addition the participant is required to complete the appropriate Hardship Withdrawal Form. Participants who can qualify for a plan loan are generally required to take a loan prior to receiving a hardship withdrawal. Compliance with Your Plan Document The IRS has established safe harbor guidelines for hardship withdrawals. To ensure compliance with plan rules and regulations and employ these safe harbor standards, you should: Ensure that the reason for the hardship withdrawal is one permitted by your plan. If you are using a prototype document the following is permitted: Purchase of primary residence Education expense (participant or dependent) Expenses to prevent foreclosure or eviction Non-reimbursed medical expenses (participant or dependent) Funeral expenses for dependent Casualty loss to a participant s primary residence Other (as permitted by your Plan Document) Ensure that the participant takes all distributions and loans available under the plan, and any other plan maintained by the employer, before authorizing a hardship withdrawal. Ensure that the amount of the hardship withdrawal does not exceed the amount necessary to relieve financial need. Prohibit the participant from making any pre-tax contributions to the plan for six months after receiving the hardship distribution (loan payments are permitted.) Applicable for plans starting on or after 1/01/02. You should keep the supporting documentation for the withdrawal in your benefits file. The supporting documentation certifying the need for the hardship withdrawal can be. Withholding and Taxes on Hardship Withdrawals A 10% excise tax will also be assessed if the participant is under the age of 59 ½. The trustee will follow the forms instructions for any tax withholding to be taken out prior to the funds being distributed. The participant is responsible for reporting the distribution and paying the 10% excise tax and all other applicable taxes to the IRS when filing his or her personal tax return. Hardship Withdrawals Most Commonly Asked Questions & Answers Q: How is the maximum amount available for hardship withdrawal determined? A: The amount is calculated by adding the participant s 12/31/88 401(k) account balance (if any) and their contributions since that date. Earnings on a participant account after 1988 are not eligible for withdrawal. Some plans also allow withdrawals from employer matching and employer profit sharing accounts. Check your adoption agreement and plan document for further information. Q: How can you find out how much is available for a withdrawal? A: This information is available to you and your participants through the Voice Response Unit (VRU) by calling You can also access this information through our website at and selecting Participants. Q: Can a participant incorporate withholding tax into the total amount of the hardship distribution? A: Yes, as long as the total amount being withdrawn does not exceed the maximum amount available for the hardship distribution. How to Complete the Hardship Withdrawal Request Form Participant Information Please enter your social security number and full name. 11 Withdrawal Amount I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

16 Indicate the amount of the Hardship Withdrawal you need. You can indicate either the maximum amount available or a specific dollar amount. If you would like to determine the maximum Hardship Withdrawal amount available, you can log on to and selecting Participants. You will need your social security number and PIN number to access the information. The amount of the withdrawal you request cannot exceed the amount necessary to relieve your immediate financial need. Remember, generally you will be required to take all available distributions and loans from this plan, and any other plan sponsored by your employer, prior to requesting a Hardship Withdrawal. The amount requested will be deducted from your investment accounts proportionately. Withdrawal Instructions Please indicate how you would like the withdrawal paid to you. 100% Cash your entire withdrawal paid to you in cash. Regulations consider a Hardship Withdrawal not eligible for rollover treatment. Therefore, your withdrawal is not subject to mandatory federal withholding of 20%. Certain states require mandatory withholding on withdrawals eligible for rollover treatment. If you live in one of these states, the state taxes will also be deducted. In addition, if you are not yet 59 ½ years of age, the amount withdrawn may be subject to a 10% penalty tax over and above your marginal tax rate. Tax Withholding Information Indicate the percentage that you would like withheld from the taxable portion of your distribution as federal taxes. The taxable portion is the amount you are not rolling over to another qualified plan or an IRA account. If this section is not completed no taxes will be withheld at the time of distribution, but taxes will still be due when filing a tax return. Participant/Spouse Authorization If you are married, both you and your spouse must authorize the withdrawal by signing and dating the form. Either a notary or the Plan Administrator must witness your spouse s signature. By signing and dating this form, you acknowledge that the information provided on this form is complete and accurate. If you are married, your spouse must also authorize the withdrawal. Further, you understand both the tax consequences and the effect this withdrawal may have on your ability to make contributions to the plan during the next 6 months. By signing and dating the form and as the spouse of the participant you acknowledge and agree to the following: 1. I approve and consent to the Hardship Withdrawal requested by my spouse. 2. I understand the economic impact of this decision and understand I have the right not to consent. I give my consent knowingly and voluntarily. 3. My consent is not a result of coercion, undue influence or duress. Authorized Employer Representative Use Only Please verify that all information provided by the participant is complete and accurate. Please indicate the reason you have approved the Hardship Withdrawal. Please select only one reason. Please indicate that the participant s plan status has been changed to contribution suspend because your plan document call for the 6-month suspension of contributions. Please ensure that you have notified your payroll department to suspend this participant s pretax contributions. Loan payments are permitted. Please sign and date the form to acknowledge that you, acting as a named and authorized representative of the Plan, confirm that the information provided is complete and accurate and the request is in accordance with this Plan. In addition, if the participant is married, you acknowledge that you have reviewed the spousal consent section and found it to be in good order. You authorize this request to be processed as instructed. You may submit this form to Dyatech via facsimile OR via U.S. mail. Automatic Rollover Regulations Beginning March 28, 2005, qualified retirement plans cannot cash out benefits worth more than $1,000 unless the participant elects to take a distribution in cash. If a terminated participant does not make a distribution election after 30 days from which time they received a Distribution Form, and their vested balance is greater than $1,000, but less then $5,000, the distribution must be done as an automatic rollover to an IRA. For many years, qualified retirement plans have been allowed to cash out involuntarily participants who terminate employment with benefits that have a value of less than $5,000. In legislation passed in 2001, Congress changed the default form of distribution from a cash distribution to an IRA rollover in situations where a terminated participant fails to make an election and their balance is over $1,000, but less than $5,000. Automatic Rollover Procedures The automatic rollover procedure needs to begin as soon as an employee terminates employment. The automatic rollover provisions affect all terminated employees with a vested balance of $1,000, but less than $5, Please forward a Distribution Form with a copy of the Special Tax Notice to all employees when they terminate employment. Please use the enclosed updated Distribution Form. 2. Wait 30 days for an affirmative response from the employee. 3. If a completed Distribution Form is not received after 30 days, please complete the attached Automatic IRA Rollover Distribution Form. This form is to be completed by you, the Plan Administrator only, and faxed to 12 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

17 Dyatech. Please complete one form for each terminated employee that has not made an affirmative election and their vested balance is between $1,000 and $5,000. The procedure above must to be repeated each time an employee terminates with a vested balance of $1,000, but less then $5,000. Plan Loans It is a Department of Labor (DOL) requirement that if your plan allows loans, you must have a written loan policy. Your loan policy should describe the loan features of your plan, including who is eligible and what amount and type of contributions can be borrowed. You should keep the loan policy readily available for reference, as it will assist you in answering questions asked by your participants. You should forward a copy of the loan policy to Dyatech. Your loan policy is a combination of legal requirements and provisions specific to your plan. Both you and Dyatech will monitor compliance with the policy as follows: Dyatech Minimum loan amount available Maximum loan amount available Length of payments of the loan Plan Administrator Number of outstanding loans Eligibility for the loan Any specific restrictions placed by the plan Basic Loan Facts A participant must repay his or her loan in full within five years, unless the loan is being used to purchase a primary residence. Loans used to purchase a primary residence must be repaid in full within thirty years. The maximum amount available to a participant is the lesser of 50% of his or her vested account balance (less any previous outstanding loans) or $50,000 reduced by the highest outstanding loan balance in the past twelve months. The minimum amount available for a loan is usually $1,000, but this amount is determined by your written loan policy. Loans are now available for owner/employees, including a sole proprietor, a 5% shareholder of a Chapter S Corporation or a partner with a 10% or more interest in the company, or by relatives of an owner/employee under EGTRRA Dyatech will not accept individual personal checks for loan repayments. Only checks from the employer or cashier s checks will be accepted for loan repayments or loan payoff. Determining Your Plan s Interest Rate The DOL regulations state that you plan s interest rate must be commensurate with interest rates charged by banks or other lending institutions under similar circumstances. When a participant expresses interest in taking a loan for the plan you should direct him or her to the loan modeling feature on the website. This feature will assist the participant in making the determination as to whether or not taking the loan is appropriate. Your participants can access this by logging on to and selecting Participants. Please keep in mind, you may always Dyatech at [email protected] for assistance. If the participant decides to go forward with the loan request, you should: Determine the amount of the loan Determine the length of time the participant wants to borrow money Determine the first loan payment date Verify that the participant has completed the loan request form To determine the first loan payment date, you should assume it would take ten business days after the request is submitted to receive the loan check. Therefore, you should schedule the participant s first loan payment, via payroll deduction, four weeks after the loan request is submitted. Amortization Schedule An amortization schedule must be prepared for each loan. Dyatech will generate the amortization schedule when the loan request is processed. A copy of the amortization schedule will then be sent with the final paperwork to the plan administrator. All loan payoff figures must be obtained from Dyatech. Promissory Note A promissory note is required for every plan loan you authorize. The promissory note details the amount of the loan, the payment period and the amount of each payment. Dyatech will generate the promissory note as part of the loan proceeds check. By endorsing the check, the participant is accepting the terms of the loan. Truth-in-Lending Statement 13 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

18 The Truth-in-Lending Statement outlines the payment schedule for the loan. Dyatech will also generate the Truth-in-Lending statement. After the appropriate paperwork has been completed and sent to Dyatech and the loan process has been completed, you should notify your payroll department or vendor of the first and last payment dates and amount based on the amortization schedule you have received. Loan Fees There is a one-time loan-processing fee based on your fee schedule signed at conversion. Depending on your fee schedule, there may also be a loan processing fee at the time of distribution. Loan Policy and Procedures For your convenience, we have attached a copy of Sample Model Plan Loan Provisions. As you may be aware, law requires certain loan provisions or rules while other provisions are created in the individual loan policy. Generally speaking, our Recordkeeping System is programmed to monitor the former (those required by law), while the Plan Administrator (Plan Sponsor) will need to monitor the latter (those created specifically in the loan policy). Below we have listed examples of both. If you are unsure whether provisions created in your loan policy can be monitored at Dyatech, please contact your Customer Service Representative. Loan Provisions Monitored at Dyatech are as follows: The maximum loan amount, as required by law, which is limited to the lesser of 50% of the employee s vested account balance or $50,000 reduced by the highest outstanding balance on any loan to the employee during the twelve-month period ending on the date the loan is made. The minimum loan amount specified in your loan Policy (normally $1,000). The term of a loan as required by law (a maximum of 5 years or 30 years if the loan is for a primary residence). A loan cannot be refinanced. The amount available for a loan will be based on the vested portion of the account balance in accordance with Plan provisions. Loan Provisions Monitored by the Plan Administrator are as follows: The number of outstanding loans (should not exceed three). Any loan maximums other than those stated above. Company restrictions on loan availability, i.e., plan loans allowed for hardship reasons only. Any specific frequency limitations created by the Loan Provisions, i.e., only one loan per year. Limitations on owners and owner s family members taking loans Model Loan Provisions Participant Loans (a) Loan Subaccounts. Loans from the Plan may be made to all Participants and Beneficiaries who are parties in interest within the meaning of ERISA Section 3(14). Such individuals are referred to herein as Eligible Borrowers. Within each Eligible Borrower s account, there shall be maintained a Loan Subaccount solely for the purpose of affecting loans from the Eligible Borrower s account to the Eligible Borrower. (b) Eligibility for Loans. Up to one loan may be outstanding at any time for an Eligible Borrower. Once a loan has been made, it may not be refinanced. (c) Availability of Loans. (i) Application for a loan must be made to the Committee or its delegate in writing and on prescribed forms. The decisions by the Committee or its delegate on loan applications shall be made on a reasonably equivalent, uniform and non-discriminatory basis. (ii) Notwithstanding anything herein to the contrary, no loan shall be made to an Eligible Borrower during a period in which the Committee is making a determination of whether a domestic relations order affecting the Eligible Borrower s account is a qualified domestic relations order, as defined in Section 414(p) of the Code. Further, if the Committee is in receipt of a qualified domestic relations order with respect to any Eligible Borrower s account, it may prohibit such Eligible Borrower from obtaining a loan until the rights of the payee entitled to benefits under such order are satisfied. (d) Amount of Loan. A plan loan shall be derived from, and the amount available for a loan shall be based on, the Eligible Borrower s vested interest in his account, based on the most recent account valuation available to the Committee on the date the loan is approved. The minimum loan available is $1,000. The maximum loan available is the lesser of (i) 50% of the Eligible Borrower s vested interest in his or her account; or (ii) $50,000, reduced by the highest outstanding balance of any Plan loan to such Eligible Borrower during the twelve-month period ending on the day before the loan is made. (e) Terms of Loan. (i) A loan shall be secured by a lien on the Eligible Borrower s interest in the Plan, to the maximum extent permitted by the relevant provisions of the Internal Revenue Code, ERISA, and any regulations or other guidance issued thereunder I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

19 (ii) The interest rate on a loan shall be reasonable rate of interest as determined by the Committee (iii) The principal amount and interest on a loan shall be repaid no less frequently than quarterly by level payroll deductions during each payroll period in which the loan is outstanding; provided, however, that an Eligible Borrower may elect a repayment term of 1, 2, 3, 4 or 5 years from the date of the first payroll period coincided with or next preceding the distribution of the loan from the Plan. Notwithstanding the foregoing, a loan may provide that no payments will be made for up to one year during a period in which an Eligible Borrower is on leave without pay. The loan may extend to 30 years for a primary residence. (iv) Each loan shall be evidenced by a promissory note, evidencing the Eligible Borrower s obligation to repay the borrowed amount to the Plan, in such form and with such provisions consistent with this Loan Provision as are acceptable to the Committee or its delegate. All promissory notes shall be deposited with the Trustee. (v) Under the terms of the loan agreement, a Committee representative may determine a loan to be in default, and may take such actions upon default in accordance with paragraph (g). (vi) A loan to a married Eligible Borrower shall be made only if, at the time the loan is made, the Eligible Borrower s spouse provides a written consent to the loan and to a foreclosure on the loan (as described in paragraph (g) in the event of the Eligible Borrower s default, which consent shall be notarized or witnessed by a Plan representative and shall acknowledge the effect of the loan. (vii) If an Eligible Borrower is transferred from employment with an Employer to employment with an Affiliate, he or she shall not be treated as having a severance from service and the Committee or its delegate shall make arrangements for the loan to continue to be repaid in accordance with the loan agreement. For this purpose, the Committee may authorize the transfer of the loan to a qualified plan maintained by such Affiliate. In the absence of such arrangements, the loan shall be deemed to be in default. (f) Distribution and Repayment of Loan. (i) The loan proceeds shall be transferred to the Eligible Borrower s Loan Subaccount by the Trustee and shall be derived from the Eligible Borrower s interest in the Investment Funds on a pro rata basis. The loan proceeds shall be distributed from the Loan Subaccount to the Eligible Borrower on the same day as the Loan Subaccount receives them. (ii) Repayments of Plan loans shall be made to the Eligible Borrower s Loan Subaccount. Such repayments shall be immediately transferred from the Loan Subaccount, credited to the Eligible Borrower s account and invested in the Investment Funds in the same proportions as his or her current contributions are invested, as soon as administrable feasible after they are received by the Loan Subaccount. (g) Events of Default and Action Upon Default (i) If an Eligible Borrower does not repay the principal and accrued interest with respect to a Plan loan at the times required by the terms of the loan, the loan shall be in default and the unpaid balance of the loan, together with interest thereon, shall become immediately due and payable. Further upon an Eligible Borrower s severance from service, such loan shall be in default and the unpaid balance of the loan, together with interest thereon shall become due and payable. If, before a loan is repaid in full, a distribution is required to be made from the Plan to an alternate payee under a qualified domestic relations order (as defined in Section 414(p) of the Code) and the amount of such distribution exceeds the value of the Eligible Borrower s account less the amount of such outstanding loan, plus accrued interest, if any, the unpaid balance thereon shall become immediately due and payable. The Trustee shall satisfy the indebtedness to the Plan before making any payments to the Eligible Borrower or any alternate payee. In addition to the foregoing, the loan agreement may include such other event of default as the Committee shall determine are necessary or desirable. (ii) Upon the default of any Eligible Borrower, the Committee, or its designate in it discretion, may direct the Trustee to take such action as the Committee or its designate may reasonably determine to be necessary in order to preclude the loss of principal and interest, including: (A) demanding repayment of the outstanding amount on the loan (including principal and accrued interest); or, (B) if the loan is not repaid within 90 days of a request for repayment, causing a foreclosure of the loan to occur by distributing the promissory note to the Eligible Borrower or otherwise reducing the Eligible Borrower s account by the value of the loan. For these purposes, such loan shall be deemed to have a fair market value equal to its face value (including accrued but unpaid interest) reduced by any payments made thereon by the Eligible Borrower. In the event of any default, the Eligible Borrower s prior request for a loan (together with spousal consent, if applicable) shall be treated as the Eligible Borrower s consent to an immediate distribution of the promissory note representing a distribution of the unpaid balance of any such loan. The loan agreement shall include such provisions as are necessary to reflect such consent. In all events, however, no foreclosures on the Participant s loan shall be made until the earliest time pre-tax elective contributions may be distributed without violating any provisions of Section 401(k) of the Internal Revenue Code and the regulations issued there under I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

20 YOUR ROLLOVER OPTIONS You are receiving this notice because all or a portion of a payment you are receiving from your retirement plan (the Plan ) is eligible to be rolled over to an IRA or an employer plan. This notice is intended to help you decide whether to do such a rollover. This notice describes the rollover rules that apply to payments from the Plan that are not from a designated Roth account (a type of account with special tax rules in some employer plans). If you also receive a payment from a designated Roth account in the Plan; please see the special section ROTH ROLLOVER OPTIONS at the bottom of page 4 within this document, and the Plan administrator or the payor will tell you the amount that is being paid from each account. Rules that apply to most payments from a plan are described in the General Information About Rollovers section. Special rules that only apply in certain circumstances are described in the Special Rules and Options section. GENERAL INFORMATION ABOUT ROLLOVERS How can a rollover affect my taxes? You will be taxed on a payment from the Plan if you do not roll it over. If you are under age 59½ and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59½ (or if an exception applies). Where may I roll over the payment? You may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your IRA or an employer plan. You should contact the IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59½ (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except the following: Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) Required minimum distributions after age 70½ (or after death) Hardship distributions ESOP dividends Corrective distributions of contributions that exceed tax law limitations Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don t do a rollover, will I have to pay the 10% additional income tax on early distributions? If you are under age 59½, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: Payments made after you separate from service if you will be at least age 55 in the year of the separation Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected] 1

21 Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation Payments made due to disability Payments after your death Payments of ESOP dividends Corrective distributions of contributions that exceed tax law limitations Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Payments made directly to the government to satisfy a federal tax levy Payments made under a qualified domestic relations order (QDRO) Payments up to the amount of your deductible medical expenses Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA? If you receive a payment from an IRA when you are under age 59½, you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRA, including: There is no exception for payments after separation from service that are made after age 55. The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse). The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules). SPECIAL RULES AND OPTIONS If your payment includes after-tax contributions. After-tax contributions included in a payment are not taxed. If a payment is only part of your benefit, an allocable portion of your after-tax contributions is generally included in the payment. If you have pre after-tax contributions maintained in a separate account, a special rule may apply to determine whether the after-tax contributions are included in a payment. You may roll over to an IRA a payment that includes after-tax contributions through either a direct rollover or a 60-day rollover. You must keep track of the aggregate amount of the after-tax contributions in all of your IRAs (in order to determine your taxable income for later payments from the IRAs). If you do a direct rollover of only a portion of the amount paid from the Plan and a portion is paid to you, each of the payments will include an allocable portion of the after-tax contributions. If you do a 60-day rollover to an IRA of only a portion of the payment made to you, the after-tax contributions are treated as rolled over last. For example, assume you are receiving a complete distribution of your benefit which totals $12,000, of which $2,000 is after-tax contributions. In this case, if you roll over $10,000 to an IRA in a 60-day rollover, no amount is taxable because the $2,000 amount not rolled over is treated as being aftertax contributions. You may roll over to an employer plan all of a payment that includes after-tax contributions, but only through a direct rollover (and only if the receiving plan separately accounts for after-tax contributions and is not a governmental section 457(b) plan). You can do a 60-day rollover to an employer plan of part of a payment that includes after-tax contributions, but only up to the amount of the payment that would be taxable if not rolled over. If you miss the 60-day rollover deadline. Generally, the 60-day rollover deadline cannot be extended. However, the IRS has the limited authority to waive the deadline under certain extraordinary circumstances, such as when external events prevented you from completing the rollover by the 60-day rollover deadline. To apply for a waiver, you must file a private letter ruling request with the IRS. Private letter ruling requests require the payment of a nonrefundable user fee. For more information, see IRS Publication 590, Individual Retirement Arrangements (IRAs). If your payment includes employer stock that you do not roll over. If you do not do a rollover, you can apply a special rule to payments of employer stock (or other employer securities) that are either attributable to after-tax contributions or paid in a lump sum after separation from service (or after age 59½, disability, or the participant s death). Under the special rule, the net unrealized appreciation on the stock will not be taxed when distributed from the Plan and will be taxed at capital gain rates when you sell the stock. Net unrealized appreciation is generally the increase in the value of employer stock after it was acquired by the Plan. If you I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected] 2

22 do a rollover for a payment that includes employer stock (for example, by selling the stock and rolling over the proceeds within 60 days of the payment), the special rule relating to the distributed employer stock will not apply to any subsequent payments from the IRA or employer plan. The Plan administrator can tell you the amount of any net unrealized appreciation. If you have an outstanding loan that is being offset. If you have an outstanding loan from the Plan, your Plan benefit may be offset by the amount of the loan, typically when your employment ends. The loan offset amount is treated as a distribution to you at the time of the offset and will be taxed (including the 10% additional income tax on early distributions, unless an exception applies) unless you do a 60-day rollover in the amount of the loan offset to an IRA or employer plan. If you were born on or before January 1, If you were born on or before January 1, 1936 and receive a lump sum distribution that you do not roll over, special rules for calculating the amount of the tax on the payment might apply to you. For more information, see IRS Publication 575, Pension and Annuity Income. If your payment is from a governmental section 457(b) plan. If the Plan is a governmental section 457(b) plan, the same rules described elsewhere in this notice generally apply, allowing you to roll over the payment to an IRA or an employer plan that accepts rollovers. One difference is that, if you do not do a rollover, you will not have to pay the 10% additional income tax on early distributions from the Plan even if you are under age 59½ (unless the payment is from a separate account holding rollover contributions that were made to the Plan from a tax-qualified plan, a section 403(b) plan, or an IRA). However, if you do a rollover to an IRA or to an employer plan that is not a governmental section 457(b) plan, a later distribution made before age 59½ will be subject to the 10% additional income tax on early distributions (unless an exception applies). Other differences are that you cannot do a rollover if the payment is due to an unforeseeable emergency and the special rules under If your payment includes employer stock that you do not roll over and If you were born on or before January 1, 1936 do not apply. If you are an eligible retired public safety officer and your pension payment is used to pay for health coverage or qualified long-term care insurance. If the Plan is a governmental plan, you retired as a public safety officer, and your retirement was by reason of disability or was after normal retirement age, you can exclude from your taxable income plan payments paid directly as premiums to an accident or health plan (or a qualified long-term care insurance contract) that your employer maintains for you, your spouse, or your dependents, up to a maximum of $3,000 annually. For this purpose, a public safety officer is a law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew. If you roll over your payment to a Roth IRA. You can roll over a payment from the Plan made before January 1, 2010 to a Roth IRA only if your modified adjusted gross income is not more than $100,000 for the year the payment is made to you and, if married, you file a joint return. These limitations do not apply to payments made to you from the Plan after If you wish to roll over the payment to a Roth IRA, but you are not eligible to do a rollover to a Roth IRA until after 2009, you can do a rollover to a traditional IRA and then, after 2009, elect to convert the traditional IRA into a Roth IRA. If you roll over the payment to a Roth IRA, a special rule applies under which the amount of the payment rolled over (reduced by any after-tax amounts) will be taxed. However, the 10% additional income tax on early distributions will not apply (unless you take the amount rolled over out of the Roth IRA within 5 years, counting from January 1 of the year of the rollover). For payments from the Plan during 2010 that are rolled over to a Roth IRA, the taxable amount can be spread over a 2-year period starting in If you roll over the payment to a Roth IRA, later payments from the Roth IRA that are qualified distributions will not be taxed (including earnings after the rollover). A qualified distribution from a Roth IRA is a payment made after you are age 59½ (or after your death or disability, or as a qualified first-time homebuyer distribution of up to $10,000) and after you have had a Roth IRA for at least 5 years. In applying this 5-year rule, you count from January 1 of the year for which your first contribution was made to a Roth IRA. Payments from the Roth IRA that are not qualified distributions will be taxed to the extent of earnings after the rollover, including the 10% additional income tax on early distributions (unless an exception applies). You do not have to take required minimum distributions from a Roth IRA during your lifetime. For more information, see IRS Publication 590, Individual Retirement Arrangements (IRAs). You cannot roll over a payment from the Plan to a designated Roth account in an employer plan. If you are not a plan participant. Payments after death of the participant. If you receive a distribution after the participant s death that you do not roll over, the distribution will generally be taxed in the same manner described elsewhere in this notice. However, the 10% additional income tax on early distributions and the special rules for public safety officers do not apply, and the special rule described under the section If you were born on or before January 1, 1936 applies only if the participant was born on or before January 1, If you are a surviving spouse. If you receive a payment from the Plan as the surviving spouse of a deceased participant, you have the same rollover options that the participant would have had, as described elsewhere in this notice. In addition, if you choose to do a rollover to an IRA, you may treat the IRA as your own or as an inherited IRA. An IRA you treat as your own is treated like any other IRA of yours, so that payments made to you before you are age 59½ will be subject to the 10% additional income tax on early distributions (unless an exception applies) and required minimum distributions from your IRA do not have to start until after you are age 70½. I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected] 3

23 If you treat the IRA as an inherited IRA, payments from the IRA will not be subject to the 10% additional income tax on early distributions. However, if the participant had started taking required minimum distributions, you will have to receive required minimum distributions from the inherited IRA. If the participant had not started taking required minimum distributions from the Plan, you will not have to start receiving required minimum distributions from the inherited IRA until the year the participant would have been age 70½. If you are a surviving beneficiary other than a spouse. If you receive a payment from the Plan because of the participant s death and you are a designated beneficiary other than a surviving spouse, the only rollover option you have is to do a direct rollover to an inherited IRA. Payments from the inherited IRA will not be subject to the 10% additional income tax on early distributions. You will have to receive required minimum distributions from the inherited IRA. Payments under a qualified domestic relations order. If you are the spouse or former spouse of the participant who receives a payment from the Plan under a qualified domestic relations order (QDRO), you generally have the same options the participant would have (for example, you may roll over the payment to your own IRA or an eligible employer plan that will accept it). Payments under the QDRO will not be subject to the 10% additional income tax on early distributions. If you are a nonresident alien. If you are a nonresident alien and you do not do a direct rollover to a U.S. IRA or U.S. employer plan, instead of withholding 20%, the Plan is generally required to withhold 30% of the payment for federal income taxes. If the amount withheld exceeds the amount of tax you owe (as may happen if you do a 60-day rollover), you may request an income tax refund by filing Form 1040NR and attaching your Form 1042-S. See Form W-8BEN for claiming that you are entitled to a reduced rate of withholding under an income tax treaty. For more information, see also IRS Publication 519, U.S. Tax Guide for Aliens, and IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Other special rules. If a payment is one in a series of payments for less than 10 years, your choice whether to make a direct rollover will apply to all later payments in the series (unless you make a different choice for later payments). If your payments for the year are less than $200 (not including payments from a designated Roth account in the Plan), the Plan is not required to allow you to do a direct rollover and is not required to withhold for federal income taxes. However, you may do a 60-day rollover. Unless you elect otherwise, a mandatory cashout of more than $1,000 (not including payments from a designated Roth account in the Plan) will be directly rolled over to an IRA chosen by the Plan administrator or the payor. A mandatory cashout is a payment from a plan to a participant made before age 62 (or normal retirement age, if later) and without consent, where the participant s benefit does not exceed $5,000 (not including any amounts held under the plan as a result of a prior rollover made to the plan). You may have special rollover rights if you recently served in the U.S. Armed Forces. For more information, see IRS Publication 3, Armed Forces Tax Guide. ROTH ROLLOVER OPTIONS You are receiving this notice because all or a portion of a payment you are receiving from Retirement Plan (the Plan ) is eligible to be rolled over to a Roth IRA or designated Roth account in an employer plan. This notice is intended to help you decide whether to do a rollover. This notice describes the rollover rules that apply to payments from the Plan that are from a designated Roth account. If you also receive a payment from the Plan that is not from a designated Roth account, you will be provided a different notice for that payment, and the Plan administrator or the payor will tell you the amount that is being paid from each account. Rules that apply to most payments from a designated Roth account are described in the General Information About Rollovers section. Special rules that only apply in certain circumstances are described in the Special Rules and Options section. GENERAL INFORMATION ABOUT ROLLOVERS How can a rollover affect my taxes? After-tax contributions included in a payment from a designated Roth account are not taxed, but earnings might be taxed. The tax treatment of earnings included in the payment depends on whether the payment is a qualified distribution. If a payment is only part of your designated Roth account, the payment will include an allocable portion of the earnings in your designated Roth account. If the payment from the Plan is not a qualified distribution and you do not do a rollover to a Roth IRA or a designated Roth account in an employer plan, you will be taxed on the earnings in the payment. If you are under age 59½, a 10% additional income tax on early distributions will also apply to the earnings (unless an exception applies). However, if you do a rollover, you will not have to pay taxes currently on the earnings and you will not have to pay taxes later on payments that are qualified distributions. If the payment from the Plan is a qualified distribution, you will not be taxed on any part of the payment even if you do not do a rollover. If you do a rollover, you will not be taxed on the amount you roll over and any earnings on the amount you roll over will not be taxed if paid later in a qualified distribution. I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected] 4

24 A qualified distribution from a designated Roth account in the Plan is a payment made after you are age 59½ (or after your death or disability) and after you have had a designated Roth account in the Plan for at least 5 years. In applying the 5-year rule, you count from January 1 of the year your first contribution was made to the designated Roth account. However, if you did a direct rollover to a designated Roth account in the Plan from a designated Roth account in another employer plan, your participation will count from January 1 of the year your first contribution was made to the designated Roth account in the Plan or, if earlier, to the designated Roth account in the other employer plan. Where may I roll over the payment? You may roll over the payment to either a Roth IRA (a Roth individual retirement account or Roth individual retirement annuity) or a designated Roth account in an employer plan (a tax-qualified plan or section 403(b) plan) that will accept the rollover. The rules of the Roth IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the Roth IRA or employer plan (for example, no spousal consent rules apply to Roth IRAs and Roth IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the Roth IRA or the designated Roth account in the employer plan. In general, these tax rules are similar to those described elsewhere in this notice, but differences include: If you do a rollover to a Roth IRA, all of your Roth IRAs will be considered for purposes of determining whether you have satisfied the 5-year rule (counting from January 1 of the year for which your first contribution was made to any of your Roth IRAs). If you do a rollover to a Roth IRA, you will not be required to take a distribution from the Roth IRA during your lifetime and you must keep track of the aggregate amount of the after-tax contributions in all of your Roth IRAs (in order to determine your taxable income for later Roth IRA payments that are not qualified distributions). Eligible rollover distributions from a Roth IRA can only be rolled over to another Roth IRA. How do I do a rollover? There are two ways to do a rollover. You can either do a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your Roth IRA or designated Roth account in an employer plan. You should contact the Roth IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit within 60 days into a Roth IRA, whether the payment is a qualified or nonqualified distribution. In addition, you can do a rollover by making a deposit within 60 days into a designated Roth account in an employer plan if the payment is a nonqualified distribution and the rollover does not exceed the amount of the earnings in the payment. You cannot do a 60-day rollover to an employer plan of any part of a qualified distribution. If you receive a distribution that is a nonqualified distribution and you do not roll over an amount at least equal to the earnings allocable to the distribution, you will be taxed on the amount of those earnings not rolled over, including the 10% additional income tax on early distributions if you are under age 59½ (unless an exception applies). If you do a direct rollover of only a portion of the amount paid from the Plan and a portion is paid to you, each of the payments will include an allocable portion of the earnings in your designated Roth account. If you do not do a direct rollover and the payment is not a qualified distribution, the Plan is required to withhold 20% of the earnings for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover to a Roth IRA, you must use other funds to make up for the 20% withheld. How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except: Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) Required minimum distributions after age 70½ (or after death) Hardship distributions ESOP dividends Corrective distributions of contributions that exceed tax law limitations Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if S corporation stock is held by an IRA). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don t do a rollover, will I have to pay the 10% additional income tax on early distributions? If a payment is not a qualified distribution and you are under age 59½, you will have to pay the 10% additional income tax on early distributions with respect to the earnings allocated to the payment that you do not roll over (including amounts withheld for income tax), unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the earnings not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected] 5

25 Payments made after you separate from service if you will be at least age 55 in the year of the separation Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) Payments made due to disability Payments after your death Payments of ESOP dividends Corrective distributions of contributions that exceed tax law limitations Cost of life insurance paid by the Plan Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Payments made directly to the government to satisfy a federal tax levy Payments made under a qualified domestic relations order (QDRO) Payments up to the amount of your deductible medical expenses Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to a Roth IRA, will the 10% additional income tax apply to early distributions from the IRA? If you receive a payment from a Roth IRA when you are under age 59½, you will have to pay the 10% additional income tax on early distributions on the earnings paid from the Roth IRA, unless an exception applies or the payment is a qualified distribution. In general, the exceptions to the 10% additional income tax for early distributions from a Roth IRA listed above are the same as the exceptions for early distributions from a plan. However, there are a few differences for payments from a Roth IRA, including: There is no special exception for payments after separation from service. The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to a Roth IRA of a spouse or former spouse). The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules). SPECIAL RULES AND OPTIONS If you miss the 60-day rollover deadline. Generally, the 60-day rollover deadline cannot be extended. However, the IRS has the limited authority to waive the deadline under certain extraordinary circumstances, such as when external events prevented you from completing the rollover by the 60-day rollover deadline. To apply for a waiver, you must file a private letter ruling request with the IRS. Private letter ruling requests require the payment of a nonrefundable user fee. For more information, see IRS Publication 590, Individual Retirement Arrangements (IRAs). If your payment includes employer stock that you do not roll over. If you receive a payment that is not a qualified distribution and you do not roll it over, you can apply a special rule to payments of employer stock (or other employer securities) that are paid in a lump sum after separation from service (or after age 59½, disability, or the participant s death). Under the special rule, the net unrealized appreciation on the stock included in the earnings in the payment will not be taxed when distributed to you from the Plan and will be taxed at capital gain rates when you sell the stock. If you do a rollover to a Roth IRA for a nonqualified distribution that includes employer stock (for example, by selling the stock and rolling over the proceeds within 60 days of the distribution), you will not have any taxable income and the special rule relating to the distributed employer stock will not apply to any subsequent payments from the Roth IRA or employer plan. Net unrealized appreciation is generally the increase in the value of the employer stock after it was acquired by the Plan. The Plan administrator can tell you the amount of any net unrealized appreciation. If you receive a payment that is a qualified distribution that includes employer stock and you do not roll it over, your basis in the stock (used to determine gain or loss when you later sell the stock) will equal the fair market value of the stock at the time of the payment from the Plan. If you have an outstanding loan that is being offset. If you have an outstanding loan from the Plan, your Plan benefit may be offset by the amount of the loan, typically when your employment ends. The loan offset amount is treated as a distribution to you at the time of the offset and, if the distribution is a nonqualified distribution, the earnings in the loan offset will be taxed (including the 10% additional income tax on early distributions, unless an exception applies) unless you do a 60-day rollover in the amount of the earnings in the loan offset to a Roth IRA or designated Roth account in an employer plan. If you receive a nonqualified distribution and you were born on or before January 1, If you were born on or before January 1, 1936, and receive a lump sum distribution that is not a qualified distribution and that you do not roll over, special rules for I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected] 6

26 calculating the amount of the tax on the earnings in the payment might apply to you. For more information, see IRS Publication 575, Pension and Annuity Income. If you receive a nonqualified distribution, are an eligible retired public safety officer, and your pension payment is used to pay for health coverage or qualified long-term care insurance. If the Plan is a governmental plan, you retired as a public safety officer, and your retirement was by reason of disability or was after normal retirement age, you can exclude from your taxable income nonqualified distributions paid directly as premiums to an accident or health plan (or a qualified long-term care insurance contract) that your employer maintains for you, your spouse, or your dependents, up to a maximum of $3,000 annually. For this purpose, a public safety officer is a law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew. If you are not a plan participant. Payments after death of the participant. If you receive a distribution after the participant s death that you do not roll over, the distribution will generally be taxed in the same manner described elsewhere in this notice. However, whether the payment is a qualified distribution generally depends on when the participant first made a contribution to the designated Roth account in the Plan. Also, the 10% additional income tax on early distributions and the special rules for public safety officers do not apply, and the special rule described under the section If you receive a nonqualified distribution and you were born on or before January 1, 1936 applies only if the participant was born on or before January 1, If you are a surviving spouse. If you receive a payment from the Plan as the surviving spouse of a deceased participant, you have the same rollover options that the participant would have had, as described elsewhere in this notice. In addition, if you choose to do a rollover to a Roth IRA, you may treat the Roth IRA as your own or as an inherited Roth IRA. A Roth IRA you treat as your own is treated like any other Roth IRA of yours, so that you will not have to receive any required minimum distributions during your lifetime and earnings paid to you in a nonqualified distribution before you are age 59½ will be subject to the 10% additional income tax on early distributions (unless an exception applies). If you treat the Roth IRA as an inherited Roth IRA, payments from the Roth IRA will not be subject to the 10% additional income tax on early distributions. An inherited Roth IRA is subject to required minimum distributions. If the participant had started taking required minimum distributions from the Plan, you will have to receive required minimum distributions from the inherited Roth IRA. If the participant had not started taking required minimum distributions, you will not have to start receiving required minimum distributions from the inherited Roth IRA until the year the participant would have been age 70½. If you are a surviving beneficiary other than a spouse. If you receive a payment from the Plan because of the participant s death and you are a designated beneficiary other than a surviving spouse, the only rollover option you have is to do a direct rollover to an inherited Roth IRA. Payments from the inherited Roth IRA, even if made in a nonqualified distribution, will not be subject to the 10% additional income tax on early distributions. You will have to receive required minimum distributions from the inherited Roth IRA. Payments under a qualified domestic relations order. If you are the spouse or a former spouse of the participant who receives a payment from the Plan under a qualified domestic relations order (QDRO), you generally have the same options the participant would have (for example, you may roll over the payment as described in this notice). If you are a nonresident alien. If you are a nonresident alien and you do not do a direct rollover to a U.S. IRA or U.S. employer plan, instead of withholding 20%, the Plan is generally required to withhold 30% of the payment for federal income taxes. If the amount withheld exceeds the amount of tax you owe (as may happen if you do a 60-day rollover), you may request an income tax refund by filing Form 1040NR and attaching your Form 1042-S. See Form W-8BEN for claiming that you are entitled to a reduced rate of withholding under an income tax treaty. For more information, see also IRS Publication 519, U.S. Tax Guide for Aliens, and IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Other special rules. If a payment is one in a series of payments for less than 10 years, your choice whether to make a direct rollover will apply to all later payments in the series (unless you make a different choice for later payments). If your payments for the year (only including payments from the designated Roth account in the Plan) are less than $200, the Plan is not required to allow you to do a direct rollover and is not required to withhold for federal income taxes. However, you can do a 60- day rollover. Unless you elect otherwise, a mandatory cashout from the designated Roth account in the Plan of more than $1,000 will be directly rolled over to a Roth IRA chosen by the Plan administrator or the payor. A mandatory cashout is a payment from a plan to a participant made before age 62 (or normal retirement age, if later) and without consent, where the participant s benefit does not exceed $5,000 (not including any amounts held under the plan as a result of a prior rollover made to the plan). You may have special rollover rights if you recently served in the U.S. Armed Forces. For more information, see IRS Publication 3, Armed Forces Tax Guide. FOR MORE INFORMATION You may wish to consult with the Plan administrator or payor, or a professional tax advisor, before taking a payment from the Plan. Also, you can find more detailed information on the federal tax treatment of payments from employer plans in: IRS Publication 575, Pension and Annuity Income; IRS Publication 590, Individual Retirement Arrangements (IRAs); and IRS Publication 571, Tax- Sheltered Annuity Plans (403(b) Plans). These publications are available from a local IRS office, on the web at or by calling TAX-FORM. I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected] 7

27 HARDSHIP WITHDRAWAL FORM Company Name PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth WITHDRAWAL AMOUNT Maximum Amount (This generally refers to the total of your employee contributions.) OR Specific Dollar Amount $ Notice: A $55 check processing fee will be deducted. TAX WITHHOLDING INSTRUCTIONS Please withhold the following percentage from the taxable portion of my distribution: 20% 25% Other (specify percentage amount) % ***If no box is checked, taxes will NOT be withheld from the distribution*** MAILING OPTIONS USPS (no charge) Fed Ex Ground ($10) Fed Ex 2-Day ($15) Fed Ex Overnight ($35) Fed Ex Overnight Saturday Delivery ($50) Alaska & Hawaii Fed Ex 2-Day ($30) Alaska & Hawaii Fed Ex Overnight ($60) PARTICIPANT/SPOUSE AUTHORIZATION By signing this document I consent and understand that I will be suspended from making contributions to the retirement program for the next 6 months. I am legally not married I am married and my Spouse s consent appears below Signature of Participant Date Signature of Spouse Date PLAN ADMINISTRATOR USE ONLY Hardship Reason: Purchase of primary residence Expenses to prevent foreclosure or eviction Funeral expenses for dependent Other (as permitted by your Plan Document) Education expense (participant or dependent) Non-reimbursed medical expenses (participant or dependent) Casualty loss to a participant s primary residence I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Reminder: You must suspend elective contributions for this participant for a period of six months and continue to remit payments on any outstanding loan. Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at

28 DISTRIBUTION FORM Company Name Dyatech will not process your distribution request form until it is received in good order. "Good Order" means that all sections of the form are complete, the participant has provided their signature authorizing the transaction and the Plan Administrator has provided their signature authorizing Dyatech to process the transaction. Use this form only if you have terminated service and are requesting a cash or rollover payment from your vested account. Do not use this form if you are still employed, requesting a minimum required distribution, distribution due to death, or installment payments. PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth WITHDRAWAL AMOUNT Maximum Amount Or Specific Dollar Amount $ Notice: A $55 check processing fee will be deducted WITHDRAWAL INSTRUCTIONS Choose One of the Options Below: 100 % Cash 20% Federal Taxes will be deducted 100 % Rolled Over Please complete the Rollover instructions below Split Distribution Please indicate the dollar amount or percentage of your account to be distributed to you in cash. Specific Dollar Amount $ OR % (This is for the cash part of the split distribution) Please review the Special Tax Notice and complete the Rollover Instructions for the balance of your withdrawal. ROLLOVER INSTRUCTIONS Qualified Retirement Plan IRA Name of Financial Institution/Trustee Account Number Address Line City State Zip Code + 4 MAILING OPTIONS USPS (no charge) Fed Ex Ground ($10) Fed Ex 2-Day ($15) Fed Ex Overnight ($35) Fed Ex Overnight Saturday Delivery ($50) Alaska & Hawaii Fed Ex 2-Day ($30) Alaska & Hawaii Fed Ex Overnight ($60) PARTICIPANT/SPOUSE AUTHORIZATION I am legally not married I am married and my Spouse s consent appears below Signature of Participant (Required) Date Signature of Spouse (If applicable) Date PLAN ADMINISTRATOR USE ONLY Reason: Separation of Service Disability Retirement I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Date of Hire Date of Termination M M D D Y Y Y Y M M D D Y Y Y Y Plan Year-to-Date Hours Worked Hours Worked Signature of Plan Authorized Signer (Required) Date Printed Name of Plan Authorized Signer Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at

29 MINIMUM 70 ½ REQUIRED DISTRIBUTION FORM Company Name I.R.S. regulations require a participant who has reached 70½ years of age to begin taking payments from their tax deferred retirement plan(s) each year. A Minimum 70 ½ Required Distribution must be taken by April 1 st of the year following the attainment of age 70½ or April 1 st of the year following retirement, whichever is later. Another minimum payment will be required by the following December 31 st and each year thereafter. Please keep in mind, if you are still employed and not a company owner you may postpone your Minimum 70 ½ Required Distribution until April 1 st of the year in which you retire. PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth WITHDRAWAL INSTRUCTIONS I wish to receive a distribution as follows: I turned 70½ in this calendar year and wish to receive my MRD in the next calendar year (prior to April 1 st ) I wish to have Dyatech calculate the MRD and distribute it to me at this time. (Complete information below) I wish to have the amount listed below distributed to me. WITHDRAWAL AMOUNT If you would like Dyatech to calculate the Minimum Required Distribution for 70½, please provide us with the following information: / / Spouse s First Name MI Spouse s Last Name Spouse s Date of Birth Check this if your primary beneficiary is your spouse who is more than ten years younger than you. Or (if you know how much that you would like) Notice: A $55 check processing fee will be deducted. Specific Dollar $,,. (must be greater than minimum required) TAX WITHHOLDING INFORMATION Please withhold the following percentage from the taxable portion of my distribution: % (Taxes will be due at your regular income tax rates) MAILING OPTIONS USPS (no charge) Fed Ex Ground ($10) Fed Ex 2-Day ($15) Fed Ex Overnight ($35) Fed Ex Overnight Saturday Delivery ($50) Alaska & Hawaii Fed Ex 2-Day ($30) Alaska & Hawaii Fed Ex Overnight ($60) PARTICIPANT/SPOUSE AUTHORIZATION I have provided complete and accurate information above and have read the Special Tax Notice Regarding Plan Payments. Signature of Participant Date This document must be forwarded to your Employer Representative for the retirement plan for their approval. Documents received without Designated Employer Approval will not be processed and will be returned to the employer, if entered, by regular U.S. Mail. AUTHORIZED EMPLOYER REPRESENTATIVE USE ONLY I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer 1 Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at

30 Special Tax Notice Regarding Plan Payments This notice explains how you can continue to defer federal income tax on your retirement savings in the 401(k) Plan (the "Plan") and contains important information you will need before you decide how to receive your Plan benefits. This notice is provided to you by your "Plan Administrator" because all or part of the payment that you will soon receive from the Plan may be eligible for rollover by you or your Plan Administrator to a traditional IRA or an eligible employer plan. A rollover is a payment by you or the Plan Administrator of all or part of your benefit to another plan or IRA that allows you to continue to postpone taxation of that benefit until it is paid to you. Your payment cannot be rolled over to a Roth IRA, a SIMPLE IRA, or a Coverdell Education Savings Account (formerly known as an education IRA). An "eligible employer plan" includes a plan qualified under section 401(a) of the Internal Revenue Code, including a 401(k) plan, profit-sharing plan, defined benefit plan, stock bonus plan, and money purchase plan; a section 403(a) annuity plan; a section 403(b) tax-sheltered annuity; and an eligible section 457(b) plan maintained by a governmental employer (governmental 457 plan). An eligible employer plan is not legally required to accept a rollover. Before you decide to roll over your payment to another employer plan, you should find out whether the plan accepts rollovers and, if so, the types of distributions it accepts as a rollover. You should also find out about any documents that are required to be completed before the receiving plan will accept a rollover. Even if a plan accepts rollovers, it might not accept rollovers of certain types of distributions, such as after-tax amounts. If this is the case, and your distribution includes after-tax amounts, you may wish instead to roll your distribution over to a traditional IRA or split your rollover amount between the employer plan in which you will participate and a traditional IRA. If an employer plan accepts your rollover, the plan may restrict subsequent distributions of the rollover amount or may require your spouse's consent for any subsequent distribution. A subsequent distribution from the plan that accepts your rollover may also be subject to different tax treatment than distributions from this Plan. Check with the administrator of the plan that is to receive your rollover prior to making the rollover. If you have additional questions after reading this notice, you can contact your plan administrator at [INSERT PHONE NUMBER OR OTHER CONTACT INFORMATION]. SUMMARY There are two ways you may be able to receive a Plan payment that is eligible for rollover: (1) Certain payments can be made directly to a traditional IRA that you establish or to an eligible employer plan that will accept it and hold it for your benefit ("DIRECT ROLLOVER"); or (2) The payment can be PAID TO YOU. If you choose a DIRECT ROLLOVER: Your payment will not be taxed in the current year and no income tax will be withheld. You choose whether your payment will be made directly to your traditional IRA or to an eligible employer plan that accepts your rollover. Your payment cannot be rolled over to a Roth IRA, a SIMPLE IRA, or a Coverdell Education Savings Account because these are not traditional IRAs. The taxable portion of your payment will be taxed later when you take it out of the traditional IRA or the eligible employer plan. Depending on the type of plan, the later distribution may be subject to different tax treatment than it would be if you received a taxable distribution from this Plan. If you choose to have a Plan payment that is eligible for rollover PAID TO YOU: You will receive only 80% of the taxable amount of the payment, because the Plan Administrator is required to withhold 20% of that amount and send it to the IRS as income tax withholding to be credited against your taxes. The taxable amount of your payment will be taxed in the current year unless you roll it over. Under limited circumstances, you may be able to use special tax rules that could reduce the tax you owe. However, if you receive the payment before age 59 1/2, you may have to pay an additional 10% tax. You can roll over all or part of the payment by paying it to your traditional IRA or to an eligible employer plan that accepts your rollover within 60 days after you receive the payment. The amount rolled over will not be taxed until you take it out of the traditional IRA or the eligible employer plan. If you want to roll over 100% of the payment to a traditional IRA or an eligible employer plan, you must find other money to replace the 20% of the taxable portion that was withheld. If you roll over only the 80% that you received, you will be taxed on the 20% that was withheld and that is not rolled over. Your Right to Waive the 30-Day Notice Period. Generally, neither a direct rollover nor a payment can be made from the plan until at least 30 days after your receipt of this notice. Thus, after receiving this notice, you have at least 30 days to consider whether or not to have your withdrawal directly rolled over. If you do not wish to wait until this 30-day notice period ends before your election is processed, you may waive the notice period by making an affirmative election indicating whether or not you wish to make a direct rollover. Your withdrawal will then be processed in accordance with your election as soon as practical after it is received by the Plan Administrator. MORE INFORMATION I. PAYMENTS THAT CAN AND CANNOT BE ROLLED OVER II. DIRECT ROLLOVER III. PAYMENT PAID TO YOU IV. SURVIVING SPOUSES, ALTERNATE PAYEES, AND OTHER BENEFICIARIES I. PAYMENTS THAT CAN AND CANNOT BE ROLLED OVER Payments from the Plan may be "eligible rollover distributions." This means that they can be rolled over to a traditional IRA or to an eligible employer plan that accepts rollovers. Payments from a plan cannot be rolled over to a Roth IRA, a SIMPLE IRA, or a Coverdell Education Savings Account. Your Plan administrator should be able to tell you what portion of your payment is an eligible rollover distribution. 2

31 After-tax Contributions. If you made after-tax contributions to the Plan, these contributions may be rolled into either a traditional IRA or to certain employer plans that accept rollovers of the after-tax contributions. The following rules apply: a. Rollover into a Traditional IRA. You can roll over your after-tax contributions to a traditional IRA either directly or indirectly. Your plan administrator should be able to tell you how much of your payment is the taxable portion and how much is the after-tax portion. If you roll over after-tax contributions to a traditional IRA, it is your responsibility to keep track of, and report to the Service on the applicable forms, the amount of these after-tax contributions. This will enable the nontaxable amount of any future distributions from the traditional IRA to be determined. Once you roll over your after-tax contributions to a traditional IRA, those amounts CANNOT later be rolled over to an employer plan. b. Rollover into an Employer Plan. You can roll over after-tax contributions from an employer plan that is qualified under Code section 401(a) or a section 403(a) annuity plan to another such plan using a direct rollover if the other plan provides separate accounting for amounts rolled over, including separate accounting for the after-tax employee contributions and earnings on those contributions. You can also roll over after-tax contributions from a section 403(b) tax-sheltered annuity to another section 403(b) tax-sheltered annuity using a direct rollover if the other tax-sheltered annuity provides separate accounting for amounts rolled over, including separate accounting for the after-tax employee contributions and earnings on those contributions. You CANNOT roll over after-tax contributions to a governmental 457 plan. If you want to roll over your after-tax contributions to an employer plan that accepts these rollovers, you cannot have the after-tax contributions paid to you first. You must instruct the Plan Administrator of this Plan to make a direct rollover on your behalf. Also, you cannot first roll over after-tax contributions to a traditional IRA and then roll over that amount into an employer plan. The following types of payments cannot be rolled over: Payments Spread over Long Periods. You cannot roll over a payment if it is part of a series of equal (or almost equal) payments that are made at least once a year and that will last for: your lifetime (or a period measured by your life expectancy), or your lifetime and your beneficiary's lifetime (or a period measured by your joint life expectancies), or a period of 10 years or more. Required Minimum Payments. Beginning when you reach age 70 1/2 or retire, whichever is later, a certain portion of your payment cannot be rolled over because it is a "required minimum payment" that must be paid to you. Special rules apply if you own 5% or more of your employer. Hardship Distributions. A hardship distribution cannot be rolled over. ESOP Dividends. Cash dividends paid to you on employer stock held in an employee stock ownership plan cannot be rolled over. Corrective Distributions. A distribution that is made to correct a failed nondiscrimination test or because legal limits on certain contributions were exceeded cannot be rolled over. Loans Treated as Distributions. The amount of a plan loan that becomes a taxable deemed distribution because of a default cannot be rolled over. However, a loan offset amount is eligible for rollover, as discussed in Part III below. Ask the Plan Administrator of this Plan if distribution of your loan qualifies for rollover treatment. The Plan Administrator of this Plan should be able to tell you if your payment includes amounts which cannot be rolled over. II. DIRECT ROLLOVER A DIRECT ROLLOVER is a direct payment of the amount of your Plan benefits to a traditional IRA or an eligible employer plan that will accept it. You can choose a DIRECT ROLLOVER of all or any portion of your payment that is an eligible rollover distribution, as described in Part I above. You are not taxed on any taxable portion of your payment for which you choose a DIRECT ROLLOVER until you later take it out of the traditional IRA or eligible employer plan. In addition, no income tax withholding is required for any taxable portion of your Plan benefits for which you choose a DIRECT ROLLOVER. This Plan might not let you choose a DIRECT ROLLOVER if your distributions for the year are less than $200. DIRECT ROLLOVER to a Traditional IRA. You can open a traditional IRA to receive the direct rollover. If you choose to have your payment made directly to a traditional IRA, contact an IRA sponsor (usually a financial institution) to find out how to have your payment made in a direct rollover to a traditional IRA at that institution. If you are unsure of how to invest your money, you can temporarily establish a traditional IRA to receive the payment. However, in choosing a traditional IRA, you may wish to make sure that the traditional IRA you choose will allow you to move all or a part of your payment to another traditional IRA at a later date, without penalties or other limitations. See IRS Publication 590, Individual Retirement Arrangements, for more information on traditional IRAs (including limits on how often you can roll over between IRAs). DIRECT ROLLOVER to a Plan. If you are employed by a new employer that has an eligible employer plan, and you want a direct rollover to that plan, ask the plan administrator of that plan whether it will accept your rollover. An eligible employer plan is not legally required to accept a rollover. Even if your new employer's plan does not accept a rollover, you can choose a DIRECT ROLLOVER to a traditional IRA. If the employer plan accepts your rollover, the plan may provide restrictions on the circumstances under which you may later receive a distribution of the rollover amount or may require spousal consent to any subsequent distribution. Check with the plan administrator of that plan before making your decision. DIRECT ROLLOVER of a Series of Payments. If you receive a payment that can be rolled over to a traditional IRA or an eligible employer plan that will accept it, and it is paid in a series of payments for less than 10 years, your choice to make or not make a DIRECT ROLLOVER for a payment will apply to all later payments in the series until you change your election. You are free to change your election for any later payment in the series. Change in Tax Treatment Resulting from a DIRECT ROLLOVER. The tax treatment of any payment from the eligible employer plan or traditional IRA receiving your DIRECT ROLLOVER might be different than if you received your benefit in a taxable distribution directly from the Plan. For example, if you were born before January 1, 1936, you might be entitled to ten-year averaging or capital gain treatment, as explained below. However, if you have your benefit rolled over to a section 403(b) tax-sheltered annuity, a governmental 457 plan, or a traditional IRA in a DIRECT ROLLOVER, your benefit will no longer be eligible for that special treatment. See the sections below entitled "Additional 10% Tax if You Are under Age 59 1/2" and "Special Tax Treatment if You Were Born before January 1, 1936." III. PAYMENT PAID TO YOU If your payment can be rolled over (see Part I above) and the payment is made to you in cash, it is subject to 20% federal income tax withholding on the taxable portion (state tax withholding may also apply). The payment is taxed in the year you receive it unless, within 60 days, you roll it over to a traditional IRA or an eligible employer plan that accepts rollovers. If you do not roll it over, special tax rules may apply. 3

32 Income Tax Withholding: Mandatory Withholding. If any portion of your payment can be rolled over under Part I above and you do not elect to make a DIRECT ROLLOVER, the Plan is required by law to withhold 20% of the taxable amount. This amount is sent to the IRS as federal income tax withholding. For example, if you can roll over a taxable payment of $10,000, only $8,000 will be paid to you because the Plan must withhold $2,000 as income tax. However, when you prepare your income tax return for the year, unless you make a rollover within 60 days (see "Sixty-Day Rollover Option" below), you must report the full $10,000 as a taxable payment from the Plan. You must report the $2,000 as tax withheld, and it will be credited against any income tax you owe for the year. There will be no income tax withholding if your payments for the year are less than $200. Voluntary Withholding. If any portion of your payment is taxable but cannot be rolled over under Part I above, the mandatory withholding rules described above do not apply. In this case, you may elect not to have withholding apply to that portion. If you do nothing, 10% will be taken out of this portion of your payment for federal income tax withholding. To elect out of withholding, ask the Plan Administrator for the election form and related information. Sixty-Day Rollover Option. If you receive a payment that can be rolled over under Part I above, you can still decide to roll over all or part of it to a traditional IRA or to an eligible employer plan that accepts rollovers. If you decide to roll over, you must contribute the amount of the payment you received to a traditional IRA or eligible employer plan within 60 days after you receive the payment. The portion of your payment that is rolled over will not be taxed until you take it out of the traditional IRA or the eligible employer plan. You can roll over up to 100% of your payment that can be rolled over under Part I above, including an amount equal to the 20% of the taxable portion that was withheld. If you choose to roll over 100%, you must find other money within the 60-day period to contribute to the traditional IRA or the eligible employer plan, to replace the 20% that was withheld. On the other hand, if you roll over only the 80% of the taxable portion that you received, you will be taxed on the 20% that was withheld. Example: The taxable portion of your payment that can be rolled over under Part I above is $10,000, and you choose to have it paid to you. You will receive $8,000, and $2,000 will be sent to the IRS as income tax withholding. Within 60 days after receiving the $8,000, you may roll over the entire $10,000 to a traditional IRA or an eligible employer plan. To do this, you roll over the $8,000 you received from the Plan, and you will have to find $2,000 from other sources (your savings, a loan, etc.). In this case, the entire $10,000 is not taxed until you take it out of the traditional IRA or an eligible employer plan. If you roll over the entire $10,000, when you file your income tax return you may get a refund of part or all of the $2,000 withheld. If, on the other hand, you roll over only $8,000, the $2,000 you did not roll over is taxed in the year it was withheld. When you file your income tax return, you may get a refund of part of the $2,000 withheld. (However, any refund is likely to be larger if you roll over the entire $10,000.) Additional 10% Tax If You Are under Age 59 1/2. If you receive a payment before you reach age 59 1/2 and you do not roll it over, then, in addition to the regular income tax, you may have to pay an extra tax equal to 10% of the taxable portion of the payment. The additional 10% tax generally does not apply to (1) payments that are paid after you separate from service with your employer during or after the year you reach age 55, (2) payments that are paid because you retire due to disability, (3) payments that are paid as equal (or almost equal) payments over your life or life expectancy (or your and your beneficiary's lives or life expectancies), (4) dividends paid with respect to stock by an employee stock ownership plan (ESOP) as described in Code section 404(k), (5) payments that are paid directly to the government to satisfy a federal tax levy, (6) payments that are paid to an alternate payee under a qualified domestic relations order, or (7) payments that do not exceed the amount of your deductible medical expenses. See IRS Form 5329 for more information on the additional 10% tax. The additional 10% tax will not apply to distributions from a governmental 457 plan, except to the extent the distribution is attributable to an amount you rolled over to that plan (adjusted for investment returns) from another type of eligible employer plan or IRA. Any amount rolled over from a governmental 457 plan to another type of eligible employer plan or to a traditional IRA will become subject to the additional 10% tax if it is distributed to you before you reach age 59 1/2, unless one of the exceptions applies. Special Tax Treatment If You Were Born before January 1, If you receive a payment from a plan qualified under section 401(a) or a section 403(a) annuity plan that can be rolled over under Part I and you do not roll it over to a traditional IRA or an eligible employer plan, the payment will be taxed in the year you receive it. However, if the payment qualifies as a "lump sum distribution," it may be eligible for special tax treatment. (See also "Employer Stock or Securities", below.) A lump sum distribution is a payment, within one year, of your entire balance under the Plan (and certain other similar plans of the employer) that is payable to you after you have reached age 59 1/2 or because you have separated from service with your employer (or, in the case of a self-employed individual, after you have reached age 59 1/2 or have become disabled). For a payment to be treated as a lump sum distribution, you must have been a participant in the plan for at least five years before the year in which you received the distribution. The special tax treatment for lump sum distributions that may be available to you is described below. Ten-Year Averaging. If you receive a lump sum distribution and you were born before January 1, 1936, you can make a one-time election to figure the tax on the payment by using "10-year averaging" (using 1986 tax rates). Ten-year averaging often reduces the tax you owe. Capital Gain Treatment. If you receive a lump sum distribution and you were born before January 1, 1936, and you were a participant in the Plan before 1974, you may elect to have the part of your payment that is attributable to your pre participation in the Plan taxed as long-term capital gain at a rate of 20%. There are other limits on the special tax treatment for lump sum distributions. For example, you can generally elect this special tax treatment only once in your lifetime, and the election applies to all lump sum distributions that you receive in that same year. You may not elect this special tax treatment if you rolled amounts into this Plan from a 403(b) tax-sheltered annuity contract or from an IRA not originally attributable to a qualified employer plan. If you have previously rolled over a distribution from this Plan (or certain other similar plans of the employer), you cannot use this special averaging treatment for later payments from the Plan. If you roll over your payment to a traditional IRA, governmental 457 plan, or 403(b) tax-sheltered annuity, you will not be able to use special tax treatment for later payments from that IRA, plan, or annuity. Also, if you roll over only a portion of your payment to a traditional IRA, governmental 457 plan, or 403(b) tax-sheltered annuity, this special tax treatment is not available for the rest of the payment. See IRS Form 4972 for additional information on lump sum distributions and how you elect the special tax treatment. Employer Stock or Securities. There is a special rule for a payment from the Plan that includes employer stock (or other employer securities). To use this special rule, 1) the payment must qualify as a lump sum distribution, as described above, except that you do not need five years of plan participation, or 2) the employer stock included in the payment must be attributable to "after- tax" employee contributions, if any. Under this special rule, you may have the option of not paying tax on the "net unrealized appreciation" of the stock until you sell the stock. Net unrealized appreciation generally is the increase in the value of the employer stock while it was held by the Plan. For example, if employer stock was contributed to your Plan account when the stock was worth $1,000 but the stock was worth $1,200 when you received it, you would not have to pay tax on the $200 increase in value until you later sold the stock. You may instead elect not to have the special rule apply to the net unrealized appreciation. In this case, your net unrealized appreciation will be taxed in the year you receive the stock, unless you roll over the stock. The stock can be rolled over to a traditional IRA or another eligible employer plan, either in a direct rollover or a rollover that you make yourself. Generally, you will no longer be able to use the special rule for net unrealized appreciation if you roll the stock over to a traditional IRA or another eligible employer plan. 4

33 If you receive only employer stock in a payment that can be rolled over, no amount will be withheld from the payment. If you receive cash or property other than employer stock, as well as employer stock, in a payment that can be rolled over, the 20% withholding amount will be based on the entire taxable amount paid to you (including the value of the employer stock determined by excluding the net unrealized appreciation). However, the amount withheld will be limited to the cash or property (excluding employer stock) paid to you. If you receive employer stock in a payment that qualifies as a lump sum distribution, the special tax treatment for lump sum distributions described above (such as 10-year averaging) also may apply. See IRS Form 4972 for additional information on these rules. Repayment of Plan Loans. If your employment ends and you have an outstanding loan from your Plan, your employer may reduce (or "offset") your balance in the Plan by the amount of the loan you have not repaid. The amount of your loan offset is treated as a distribution to you at the time of the offset and will be taxed unless you roll over an amount equal to the amount of your loan offset to another qualified employer plan or a traditional IRA within 60 days of the date of the offset. If the amount of your loan offset is the only amount you receive or are treated as having received, no amount will be withheld from it. If you receive other payments of cash or property from the Plan, the 20% withholding amount will be based on the entire amount paid to you, including the amount of the loan offset. The amount withheld will be limited to the amount of other cash or property paid to you (other than any employer securities). The amount of a defaulted plan loan that is a taxable deemed distribution cannot be rolled over. IV. SURVIVING SPOUSES, ALTERNATE PAYEES, AND OTHER BENEFICIARIES In general, the rules summarized above that apply to payments to employees also apply to payments to surviving spouses of employees and to spouses or former spouses who are "alternate payees." You are an alternate payee if your interest in the Plan results from a "qualified domestic relations order," which is an order issued by a court, usually in connection with a divorce or legal separation. If you are a surviving spouse or an alternate payee, you may choose to have a payment that can be rolled over, as described in Part I above, paid in a DIRECT ROLLOVER to a traditional IRA or to an eligible employer plan or paid to you. If you have the payment paid to you, you can keep it or roll it over yourself to a traditional IRA or to an eligible employer plan. Thus, you have the same choices as the employee. If you are a beneficiary other than a surviving spouse or an alternate payee, you cannot choose a direct rollover, and you cannot roll over the payment yourself. If you are a surviving spouse, an alternate payee, or another beneficiary, your payment is generally not subject to the additional 10% tax described in Part III above, even if you are younger than age 59 1/2. If you are a surviving spouse, an alternate payee, or another beneficiary, you may be able to use the special tax treatment for lump sum distributions and the special rule for payments that include employer stock, as described in Part III above. If you receive a payment because of the employee's death, you may be able to treat the payment as a lump sum distribution if the employee met the appropriate age requirements, whether or not the employee had 5 years of participation in the Plan. HOW TO OBTAIN ADDITIONAL INFORMATION This notice summarizes only the federal (not state or local) tax rules that might apply to your payment. The rules described above are complex and contain many conditions and exceptions that are not included in this notice. Therefore, you may want to consult with the Plan Administrator or a professional tax advisor before you take a payment of your benefits from your Plan. Also, you can find more specific information on the tax treatment of payments from qualified employer plans in IRS Publication 575, Pension and Annuity Income, and IRS Publication 590, Individual Retirement Arrangements. These publications are available from your local IRS office, on the IRS's Internet Web Site at or by calling TAX-FORM. 5

34 AUTOMATIC IRA ROLLOVER DISTRIBUTION FORM PLAN ADMINISTRATOR USE ONLY Plan Name: PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth WITHDRAWAL INSTRUCTIONS AND DISCLOSURE 1. Rollover of plan distribution. Fiduciary, by a direct rollover from the Plan, will distribute to Provider the interest of the Participant in the Plan under the automatic rollover provisions of section 401 (a) (31) (B) of the Internal Revenue Code. 2. Establishment of IRA. Provider will establish a rollover individual retirement account ( IRA ) to hold such amounts in the name of Participant with FPS Trust Company. 3. Investment of funds. Provider will invest the rollover IRA in an investment product designed to preserve principal and to provide a reasonable rate of return. The goal of the investment product shall be to maintain, over the term of the investment, the dollar value equal to the amount invested by the rollover IRA. 4. Regulated financial institution. Provider certifies that it is a state or federally regulated financial institution which is a bank or savings association, the deposits of which are insured by the Federal Deposit Insurance Corporation; a credit union, the member accounts of which are insured within the meaning of section 101(7) of the Federal Credit Union Act; an insurance company, the products of which are protected by state guaranty associations; or an investment company registered under the Investment Company Act of Comparable fees and expenses. All fees and expenses with respect to the IRA (e.g., establishment charges, maintenance fees, investment expenses, termination costs and surrender charges) shall not exceed the fees and expenses Provider charges for comparable IRAs established for reasons other than the receipt of an automatic rollover distribution. 6. Enforceability by Participant. Participant shall have the right to enforce the terms of this Agreement against Provider with regard to the account balance that is the subject of this Agreement. ROLLOVER INSTRUCTIONS Choose One of the Options Below Dyatech Automatic Rollover Default Option (no additional paperwork is necessary) Please use the following Automatic Rollover instructions detailed below: Name of Financial Institution/Trustee Account Number Address Line City State Zip Code + 4 AUTHORIZATION Reason: Separation of Service Disability Retirement I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Date of Employment Status Change: M M D D Y Y Y Y Plan Year-to-Date Hours Worked: Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at

35 DISTRIBUTION FORM DUE TO DEATH Company Name PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name / / / / Date of Birth Date of Death Relationship to Beneficiary BENEFICIARY INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth WITHDRAWAL AMOUNT Maximum Amount OR Specific Dollar Amount $ OR Percent of Benefit Entitled To: % WITHDRAWAL INSTRUCTIONS Choose One of the Options Below: 100 % Cash 20% Federal Taxes will be deducted See Special tax Notice for Details 100 % Rolled Over Please complete the Rollover instructions below Split Distribution Please indicate the dollar amount or percentage of your account to be distributed to you in cash. ROLLOVER INSTRUCTIONS Specific Dollar Amount $ OR % (This is for the cash part of the split distribution) Please review the Special Tax Notice and complete the Rollover Instructions for the balance of your withdrawal. Name of Financial Institution/Trustee Account Number Address Line City State Zip Code + 4 MAILING OPTIONS USPS (no charge) Fed Ex Ground ($10) Fed Ex 2-Day ($15) Fed Ex Overnight ($35) Fed Ex Overnight Saturday Delivery ($50) Alaska & Hawaii Fed Ex 2-Day ($30) Alaska & Hawaii Fed Ex Overnight ($60) BENEFICIARY AUTHORIZATION Signature of Beneficiary Date PLAN ADMINISTRATOR USE ONLY Beneficiary is: Participant of the Plan Spouse Not the Spouse I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Amount to be distributed to this Beneficiary: % OR $. Signature of Plan Authorized Signer Date A certified copy of the death certificate is attached. (REQUIRED) Printed Name of Plan Authorized Signer Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at

36 DISTRIBUTION FORM DUE TO QDRO Company Name Plan Number PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name WITHDRAWAL AMOUNT Maximum Amount Or Specific Dollar $ WITHDRAWAL INSTRUCTIONS Choose One of the Options Below: 100 % Cash (Please refer to the Tax Withholding information section below) 100 % Rolled Over (Please complete the Rollover instructions below) Split Distribution (Please indicate the dollar amount or percentage of your account to be distributed to you in cash. Please review the Special Tax Notice and complete the Rollover Instructions for the balance of your withdrawal.) $ OR % TAX WITHHOLDING INFORMATION Please withhold the following percentage from the taxable portion of my distribution: % (must be greater than 20%) ROLLOVER INSTRUCTIONS Qualified Retirement Plan IRA Name of Financial Institution/Trustee Account Number Address Line 1 Address Line 2 City State Zip Code + 4 ALTERNATE PAYEE AUTHORIZATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth Signature of Alternate Payee Date Signature of Witness/Notary Date MAILING OPTIONS USPS (no charge) Fed Ex Ground ($10) Fed Ex 2-Day ($15) Fed Ex Overnight ($35) Fed Ex Overnight Saturday Delivery ($50) Alaska & Hawaii Fed Ex 2-Day ($30) Alaska & Hawaii Fed Ex Overnight ($60) PLAN ADMINISTRATOR USE ONLY Alternate Payee is: Participant of the plan Spouse or former spouse Not the Spouse Amount to be distributed to Alternate Payee: $ Or % Effective Date: M M D D Y Y Y Y Establish a plan account in the name of the Alternate Payee. A copy of the QDRO order is attached. Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Signature of Plan Representative Date Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer

37 LOAN REQUEST FORM Company Name I hereby request a participant loan defined by the terms elected above and in accordance with the provisions of my Plan, and assign 50% of the vested account balance in the Plan as collateral for this loan. I agree to make interest and principal payments when due payable through payroll deduction. I understand that failure to make such payments when due will jeopardize the status of the loan as a non-taxable transaction and could result in the IRS treating the loan proceeds as a taxable distribution to me. Participant Information - - / / / / Social Security Number Date of Birth Date of Hire First Name MI Last Name Street Address City State Zip Code +4 Loan Amount ***Note: If the dollar amount you are requesting exceeds the amount available for a loan from your account, Dyatech will process for the maximum amount available.*** Maximum Amount Or Specific Dollar Amount $ Notice: A $125 loan processing fee will be deducted. Loan Terms Please indicate the number of months for repayment (Maximum is 60 months or 5 years, unless the loan is to be used for primary residence. Please check this box if the loan is to Purchase Primary Residence.) Refinance Existing Loan Please check this box if the loan is to be refinanced with an existing loan Please indicate the loan number to be refinanced Your amortization schedule should equal the amount of increase to existing loan plus the existing loan amount. Payment terms cannot be extended beyond 5 years from the date of the original loan. Participant Authorization Signature of Participant Date ***This document must be forwarded to your Employer Representative for the retirement plan for their approval. Documents received without Designated Employer Approval will not be processed.*** Mailing Options USPS (no charge) Fed Ex Ground ($10) Fed Ex 2-Day ($15) Fed Ex Overnight ($35) Fed Ex Overnight Saturday Delivery ($50) Alaska & Hawaii Fed Ex 2-Day ($30) Alaska & Hawaii Fed Ex Overnight ($60) Plan Administrator Use Only ***Failure to complete this information in its entirety may delay processing *** Payment Frequency: Weekly Semi-Monthly Bi-Weekly Monthly Total Number of Payments: Date of First Loan Payment M M D D Y Y Y Y Please pick a date days from today for the first payment. I authorize the above transaction and acknowledge the information provided herein in complete and accurate. Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at

38 IN-SERVICE WITHDRAWAL FORM Company Name PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth WITHDRAWAL AMOUNT Maximum Amount Or Specific Dollar Amount $ Notice: A $55 check processing fee will be deducted. WITHDRAWAL INSTRUCTIONS Choose One of the Options Below: 100 % Cash 20% Federal Taxes will be deducted See enclosed Special tax Notice for Details 100 % Rolled Over Please complete the Rollover instructions below Split Distribution Please indicate the dollar amount or percentage of your account to be distributed to you in cash. Specific Dollar Amount $ OR % (This is for the cash part of the split distribution) Please review the Special Tax Notice and complete the Rollover Instructions for the balance of your withdrawal. ROLLOVER INSTRUCTIONS Qualified Retirement Plan IRA Name of Financial Institution/Trustee Account Number Address Line 1 City State Zip Code + 4 MAILING OPTIONS USPS (no charge) Fed Ex Ground ($10) Fed Ex 2-Day ($15) Fed Ex Overnight ($35) Fed Ex Overnight Saturday Delivery ($50) Alaska & Hawaii Fed Ex 2-Day ($30) Alaska & Hawaii Fed Ex Overnight ($60) PARTICIPANT/SPOUSE AUTHORIZATION I am legally not married I am married and my Spouse s consent appears below Signature of Participant Date Signature of Spouse Date PLAN ADMINISTRATOR USE ONLY Withdrawal Type : Age 59 ½ Rollover Balance I authorize the above transaction and acknowledge that the information provided herein is After Tax Profit Sharing Balance complete and accurate. Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS Incomplete forms will be discarded after 30 days of receipt if completed form is not received. For assistance with forms, please contact Client Services at

39 Investment Changes Your participants can use the Voice Response Unit (VRU) to make changes to their accounts by calling They can also make changes by logging on to and selecting Participants. Please keep in mind, you may for assistance. Both the VRU and the website offer each participant the ability to effect the following changes: Future Contribution Elections If participants want to change the manner in which future contributions will be invested into their accounts, they can make the change using the VRU or the website. Participants will need their Social Security and PIN numbers and will simply follow the instructions. The change will be applied to the account the next business day after the change is made, if made prior to 3 PM central time. Your participants can also effect a change to the way future contributions are invested by completing the top section of the Investment Change Transaction Request Form. Dyatech will update the account within five business days of receiving the Transaction Request Form in good order. An Investment Change Transaction Request Form is in the form section below with other forms. Investment Balances If participants want to reallocate the amounts already invested in the funds, they can make the change using the VRU or the website. Participants will need their Social Security and PIN numbers and will simply follow the instructions. The requested change will be applied to the account the next business day, if made prior to 3 PM central time cutoff for all trades. Your participants can also reallocate the amounts already invested in the funds by completing the bottom section of the Investment Changes Transaction Request Form. Dyatech will update the account within five business days of receiving the Transaction Request Form in good order. Note: If participants need help using the VRU or the website while making changes to their future contribution elections or investment balances please call Client Services at ext. 400 or ext Contribution Percent Change If participants want to change the percent they are contributing each pay period they will need to fill out the Contribution Percent Change Form. A sample of this form is below. How to Exchange Funds to Reallocate your Account Balance If you want to change the way your existing balance is invested, you can do so by requesting an exchange. An exchange is the process of selling shares in one investment fund and using the proceeds of the sale to purchase shares of another fund on the same day. There are two methods you can use when requesting an exchange. 1. Reallocation You know how you want your account balance to be allocated among the investment funds once the exchange is completed. Shares of your account will be bought/sold in order to get your account balance allocated as you instruct. Use the Exchange Request Reallocation of Account Balance form by requesting one from your plan administrator for this type of exchange or use the Internet or VRU. 2. Directed You know specifically which investment fund (and what percent of that fund) you wish to sell. The proceeds of the sale are also directed to a specific investment fund. Use the Exchange Funds Directed Exchange Form to affect this type of exchange or use the Internet or VRU. How to Complete the Exchange Request Form Reallocation of Account Balance Participant Information Please enter your social security number and full name. Reallocation of Account Locate the name(s) of the investment fund(s) you want your account balance invested in. In the percent column enter the percent of your account balance (whole numbers only) you would like invested in each fund after the exchange has been completed. You can invest in one fund or any combination of funds offered by your plan. If you do not want any of your account balance invested in a particular fund, leave the corresponding percent column blank. Please be sure that your percentages total 100%. Participant Authorization By signing and dating the form, you acknowledge your understanding of the exchange process and you authorize your Plan s Administrator to act on your request. Plan Administrator Use Only 1. Verify that the information provided by the participant is complete I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

40 2. Sign and date the form to acknowledge that you, acting as a named and authorized representative of the Plan, confirm that the information provided is complete and accurate and the request is in accordance with this Plan. You authorize this request be processed as instructed. How to Complete the Exchange Request Form Directed Exchange Participant Information Please enter your social security number and full name Directed Exchange Using the table provided, which shows the investment funds available in your Plan. Please complete the following information: 1. Indicate the percent of the chosen investment fund you want to exchange from. 2. Indicate where the proceeds of the exchange (sale) should be invested. You may request multiple exchanges, but be careful that you do not liquidate more than 100% of any one-investment fund. Participant Authorization By signing and dating the form, you acknowledge your understanding of the exchange process and you authorize your Plan s Administrator to act on your request. Plan Administrator Use Only 1. Verify that the information provided by the participant is complete. 2. Sign and date the form to acknowledge that you, acting as a named and authorized representative of the Plan, confirm that the information provided is complete and accurate and the request is in accordance with this Plan. You authorize this request be processed as instructed I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

41 EXCHANGE REQUEST FORM Employer Name: PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth REALLOCATION OF ACCOUNT Fund Name Percent TOTAL PARTICIPANT AUTHORIZATION PLAN ADMINISTRATOR USE ONLY My signature confirms that I have read, understand and agree with the Information contained on this form. Signature of Participant Date Signature of Administrator Date Requests submitted using this form will be processed within 5 business days of receipt of the form in Dyatech s offices. I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

42 Employer Name: EXCHANGE REQUEST FORM PARTICIPANT INFORMATION - - Social Security Number First Name MI Last Name Address City State Zip Code + 4 ( ) - ( ) - / / Work Phone Number Home Phone Number Date of Birth DIRECTED EXCHANGE Percentage Exchange From Fund Exchanged Exchange To Fund PARTICIPANT AUTHORIZATION PLAN ADMINISTRATOR USE ONLY My signature confirms that I have read, understand and agree with the Information contained on the reverse side of this form. Signature of Participant Date Signature of Administrator Date Requests submitted using this form will be processed within 5 business days of receipt of the form in Dyatech s offices. I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

43 Personal Data Changes Personal data changes cannot be made through the Voice Response Unit. Please complete the Personal Data Transaction Request Form and send it to Dyatech to effect these changes. The participant can make the following changes using this form: Name Address Date of Birth Date of Hire Marital Status Location Social Security Number Correction Status Retired, Terminated, Leave of Absence, Disability, Rehired Note: You can report Termination dates along with your payroll report. A copy of a Personal Data Change Form will follow on the next page I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]

44 PERSONAL DATA CHANGE FORM Plan Name: ORIGINAL PARTICIPANT INFORMATION - - / / / / Social Security Number Date of Birth Date of Hire First Name MI Last Name Street Address City State Zip Code +4 CHANGES TO PERSONAL DATA Only complete this section if changes to Personal Data have occurred. Enter only the changed information. - - / / / / Social Security Number Date of Birth Date of Hire First Name MI Last Name Street Address City State Zip Code +4 PARTICIPANT AUTHORIZATION Signature of Participant Date AUTHORIZED EMPLOYER REPRESENTATIVE USE ONLY Date of Hire Date of Birth Date of Termination/Service Change Date of Rehire Enrollment Status: Active Retired Leave of Absence Deceased Rehired Terminated Disable Permanently Payroll Status: Hourly Salaried Non-resident alien Leased Union Payroll Frequency: Weekly Bi-Weekly Semi-Monthly Monthly Marital Status: Single Married Separated Divorced Widowed High Comp Code: Not HC 5% Owner Prior year compensation in excess of $80, Federal Exemptions: Key Employee: Not Key Officer 1% Owner 5% Owner 10 Largest Owners Eligibility Status: Eligible class of employment Ineligible class of employment I authorize the above transaction and acknowledge that the information provided herein is complete and accurate. Please fax completed form to or mail to Dyatech, 805 South Wheatley Suite 600, Ridgeland, MS For assistance with forms, please contact our Customer Service Dept. at , ext Signature of Plan Authorized Signer Date Printed Name of Plan Authorized Signer

45 Participant Fee Disclosure Statement The following information is being provided to you by, or at the direction of, your Plan Fiduciary to help provide you with important disclosures and information regarding any Plan account you may maintain. Please be advised that nothing in this Notice is intended to serve as a substitute for investment, fee and expense information that may be available to you in a summary plan description, prospectus, or in other disclosure materials. Before making any investment decisions regarding your account, you should review all information available to you and not rely solely upon the information contained in this Notice. In addition, please be advised of the following: An investment s past performance is no guarantee of future results. To help achieve long-term retirement security, you should give careful consideration to the benefits of a well-balanced and diversified investment portfolio. Fees and expenses are only one of several factors you should consider when making investment decisions. For more information and an example demonstrating the long-term effect of fees and expenses, please visit: Your Plan Sponsor can provide you with the following additional information regarding your Plan, upon your request: Copies of prospectuses (or any short-form or summary prospectuses, or similar documents) relating to your Plan s investment options. Copies of any financial statements or reports, such as statements of additional information, shareholder reports and similar materials relating to your Plan s investment options. A statement of the value of a share or unit of each investment option in your Plan, as well as the date of the valuation. A list of the assets comprising the portfolio of each investment option which constitute Plan assets and the value of each such asset (or the proportion of the investment which it comprises) General Plan Information: Your right to direct investments in your Plan account You may direct your contributions into the investment options available through the Plan, subject to the terms of your Plan and the limitations and restrictions described in this notice. Please refer to your Summary Plan Description or contact your Plan Sponsor. How to provide your investment instructions You can direct your Plan investments using any of the following: Enrollment form Investment change form Participant website at Participant services toll-free line at , ext. 400 Timelines regarding your investment instructions Investment instructions: Can be given using the options outlined above Are generally processed on the same business day, provided they are received by Dyatech before 3 p.m. CST. If received on or after 3 p.m. CST, they will be processed the next business day. Restrictions that may apply to your investment direction You may change how contributions to your account are invested on any day the New York Stock Exchange is open for business, subject to the terms of your Plan and the limitations and restrictions described in this notice. Please note, each mutual fund option in your retirement plan may have trading restrictions based on frequency or dollar amount per day. Please refer to the mutual funds prospectus for trading restrictions imposed by the fund options. At the request of the fund company of an underlying fund, and as outlined in their prospectus, the following additional restrictions may be imposed on your account, including but not limited to: Applying redemption fees and/or trade restrictions which may be more restrictive than the above guidelines, Restricting the number of exchanges made during a defined period, Restricting the dollar amount of exchanges, Restricting the method used to submit exchanges (i.e. requiring exchange requests to be submitted in writing via U.S. mail), Restricting exchanges into and out of certain investment options. For more information on investment changes and restrictions, please visit under the Corporate Policies section for the Dyatech Excessive Trading and Market Timing Policy. Reallocations made based on a Fund merger or liquidation also do not count toward this restriction. Additionally, changes your plan sponsor or other plan fiduciary make to your plan s Fund line-up do not count towards this trading restriction. Redemption Fees An underlying mutual fund of a sub-account may apply a redemption fee or other fee for certain investment transfers. This fee is deducted from your account. For more information about which funds have redemption fees, please review the fund's prospectus or login to your participant account at and select a fund option website address for complete fund information. Exercising voting, tender and other rights Voting, Tender and Similar Rights Generally, any voting, tender or similar rights regarding the investment choices offered in your plan will be exercised by your Plan Sponsor, or your Plan Sponsor's designee. Certain exceptions may apply; if your Plan Sponsor, or its designee, receives materials relating to the exercise of voting rights, etc. that are passed through to you, the Plan presently intends to provide them to you. You will generally have the ability to exercise voting rights, tender, exchange or similar ownership rights regarding any investments in a self-directed brokerage account. If your plan offers Company Stock, you have the right to exercise any voting, tender, exchange or similar ownership rights on company common stock credited to your Plan account. If

46 Participant Fee Disclosure Statement applicable, you will receive proxy, tender or exchange materials along with further instructions. You must exercise any voting rights, tender, exchange or similar ownership rights by giving your instructions to the Plan's proxies or other designees, as directed by your employer. The Plan s investment options The Plan provides investment options into which you can direct your contributions. The Investment Options section lists these investment alternatives and provides information regarding each alternative. A copy of this document, including the chart comparing investment options, is available on dyatech.myplanaccess.com or can be obtained by contacting your Plan Sponsor. The Plan s Self-Directed Brokerage Account Option The Self Directed Brokerage Account (SDBA) gives you the opportunity to select and manage investments from a much larger universe of investment options. To obtain more information about your SDBA, including any fee and expense information, please contact your Plan Sponsor for the SDBA information. Note: Each Self Directed Brokerage Account (SDBA) is offered through a registered Broker Dealer designated by the plan and is not an affiliate or subsidiary of Dyatech. This option is intended for the knowledgeable investor. The level of risk will vary depending on the investment choices a participant makes. Investment limitations apply. The Plan s Administrative Fees and Expenses The Plan pays certain outside service providers for Plan administrative services, such as legal, trustee/custodial accounting and recordkeeping services. Such service expenses may be deducted from individual Plan accounts, unless the Plan Sponsor elects, at its own discretion, to pay for some or all of the Plan s administrative service expenses through non-plan assets. The cost for these expenses may vary from year to year and is based on a variety of factors. As of the date of these materials, the Plan administrative fees and expenses listed below may be deducted from Plan accounts as applicable. Your quarterly account statement will show any administrative fees charged to your account. To the extent that any other applicable Plan administrative expenses are not charged against forfeitures, paid by the employer, or reimbursed by a third party, the Plan may charge such expenses on a pro rata (i.e., against the relative size of each participant account), or per capita basis (i.e., a flat fee for each individual account). The Plan s Individual Fees and Expenses The Plan imposes certain charges against individual participant accounts, rather than against the Plan as a whole, when individual participants incur certain charges for specific circumstances or services. These charges may arise based on a participant s use of a feature available under the Plan (e.g., participant loans), or based on the application of applicable law (e.g., processing a domestic relations order issued by a court). The following list includes the individual participant fees and expenses that could be charged to you, based on your usage. Your quarterly account statement will show any individual fees charged to your account. In addition, buying or selling some investments may result in charges to an individual account, such as commissions or redemption fees. The chart in Investment Performance Summary located at the back of this booklet provides additional information regarding expenses associated with investing in a particular investment option. The Plan may impose service charges on individual accounts as follows: 1. $125 Loan Processing Fee. Invoiced to client or may be deducted from participant s loan proceeds. 2. $55 Distribution Check Fee. Invoiced to client or may be deducted from participant s distribution proceeds. 3. $150 Recordkeeping of non-liquid assets (i.e. limited partnerships, etc.) will incur this minimum fee, per account, for the period specified. 4. $300 Plan amendments, restatements, or legislative amendment updates of prototype document 30 days after the document is signed. 5. $500 Termination or Discontinuance Fee. This is a minimum fee. See Discontinuance Certification Form for additional detail and fees. 6. $100 Hourly Rate. Research and time spent on special projects or additional services beyond the scope of this agreement will be billed at this hourly rate. Please note that all fees and expenses are subject to change at any time, and that all fees actually deducted from your account during a particular Plan quarter will be reflected and identified on your Plan s quarterly account statement. Your Plan s Investment Options The table appearing in Investment Performance Summary located at the back of this booklet is intended to provide you with information regarding the investment options in your Plan, including information regarding investment performance history, fees and expenses, and any investment restrictions applicable as of the date of this material. Fees and expenses are among many factors to consider when you decide to invest in an option. You may also want to think about whether an investment in a particular option, along with your other investments, fits with your personal circumstances and will help you achieve your investment goals. The performance data shown represents past performance and is no guarantee of future results. The investment return and principal value of an investment may fluctuate so that when shares/units are redeemed they may be worth more or less than their original cost. Current performance may vary from the performance data quoted. You may obtain additional information about your Plan s investment options, including updated performance data, portfolio turnover rates, principal strategies, goals and objectives, and a glossary of commonly-used investment terms, by logging in to your Plan account at the following website: The cumulative effect of fees and expenses can substantially reduce the growth of your retirement Plan account. Visit the Department of Labor s Website for an example showing the long-term effect of fees and expenses at An investment Glossary of Terms is available at the following website under the Fee Disclosure Materials section. Please review this information carefully, and note that no other action on your part is required at this time. However, if you would like to enroll, obtain a free paper copy of these materials or any Plan information provided online, or make changes to your account, simply log on at any time to dyatech.myplanaccess.com or call Client Services at , ext Representatives are available Monday through Friday, 8:00 a.m. 5:00 p.m. CST.

47 Fee Disclosure Awareness Notice The Department of Labor (DOL) has concerns that communication between plan fiduciaries and service providers regarding fees for 401(k) services is not sufficient or comprehensive. According to the DOL, a plan fiduciary may consider plan fees in making funding or operating decisions of plans subject to ERISA and should be privy to such information to determine the reasonability of said fees. Also, there is reservation regarding the level to which plan participants are informed about plan expenses paid using plan assets. Therefore, it is the opinion of the DOL that adjustments are necessary to diminish any breaches in communication. This objective is being addressed in three separate initiatives. 1) Form 5500 regulations were released, effective for 2009 year reporting (reporting following plan year, thus completed in 2010). Included are more detailed conflicts of interest, compensation, & fee disclosures for plan service providers (Schedule C reporting). 2) ERISA Section 408(b)(2) regulations have been proposed which will require plan service providers to make available conflicts of interest, compensation, & fee disclosures to plan fiduciaries prior to contract entry or signage. 3) Participant disclosure requirements have been proposed which will require enhancements to plan information disclosure, investment alternatives, and related fees & expenses for which participant accounts will be charged. Additional regulations will require information, such as fund performance and fees, to be provided in a chart for easy comparison. Dyatech fully supports the efforts of the DOL in preventing fee concealment and assisting plan fiduciaries and participants make sound 401k plan decisions. We are working diligently to ensure we have apparatus in place to meet or exceed DOL requirements when final regulations are announced. The proposed regulations for ERISA Section 408(b)(2) and participant disclosure are not finalized, and the DOL is continually addressing issues and molding regulations. As the details of the regulations are uncertain at this time, Dyatech joins all other retirement plan industry providers in waiting for final regulations before completing our compliance efforts. We are following the issues closely and evaluating the necessary steps to upgrade our procedures and systems as we receive information. Changes are being implemented to upgrade our software for the Form 5500 regulations for 2009 plan year, as well as advance fee disclosure verbiage in our Recordkeeping & Service Agreement. As soon as final regulations are announced, Dyatech will itemize modifications and inform our clients of the adjustments. 805 South Wheatley Suite 600, Ridgeland, MS (601) ext. 400 or [email protected]

48 Privacy Statement Dyatech Privacy Statement At Dyatech, we place the highest importance on respecting and protecting the privacy of our customers. Our most important asset is our relationship with you. We want you to feel comfortable and confident when using our services. Therefore, we would like to share with you the following principles that govern our information practices and other privacy policies. This privacy statement defines privacy aspects specific to Dyatech and Dyatech web sites. We protect your information We work to protect your personal information from loss, misuse or unauthorized alteration by using industry-recognized security safeguards. We use both internal and external resources to review our security procedures. Our employees are trained and required to safeguard your information. We tell you how we use your information When we ask you for information, we will tell you, what we need to know to fulfill your request and how the information you provide to us will be used. For example, if you order a service from us, we will ask you for your name and contact information such as mailing address, phone number, and address. Because of the financial nature of our business, our Web sites are not designed to appeal to children under the age of 13. We do not knowingly request or receive any information from children. We do not sell or rent your personal information to anyone. We do not share your personal information with anyone outside Dyatech for their promotional, including marketing, use. We tell you about our relationships with third parties We have limited relationships with third parties to assist us in servicing you. These service providers are contractually required to maintain the confidentiality of the information we provide them. We clearly identify partner services and sites. When you request any of these products or services, you are permitting us to provide your personal information to the partner to fulfill your request. We may disclose your information if we are required to by a law enforcement action such as a court order, subpoena or search warrant. We tell you how we use Web technology Like many Web sites, we use technology, such as cookies, that allow us to make your visit to our Web site easier by recognizing you when you return and help to provide you with a customized experience. We give you choice and control We may use your contact information to tell you about other products we think might interest you. However, if you don't want us to contact you for promotional purposes, you can tell us when you provide the information. You may also specify your contact preferences by ing us at [email protected]. We may need to communicate with you regarding the usability of your product or critical messages relating to your service (such as service messages, holiday notices, critical notices, maintenance notices or legally mandated notices). You can update or correct your contact information relating to your Dyatech account by logging in to your account at or by calling us at , ext You can contact us If you have privacy-related questions that are not addressed here, please write us at: Dyatech, Client Service Team, 805 South Wheatley Suite 600, Ridgeland, MS or send an to [email protected]. If we make material changes to any of our privacy policies or practices regarding personal information we will update our statement and post a notice on our site 30 days before they take effect. Last Updated: 6/2012

49 Dyatech Service Standards Contribution Processing. Employer shall calculate participant and employer contributions and shall transmit the contribution data to Dyatech. Contributions (employee deferrals or employer matching contributions) received in good order (please reference the Plan Admin Guide for a definition of good order ) as ACH submissions, Checks, or Wires before 11:00 AM CST will automatically trade the next business day. Distributions. Our service standards include the following; distribution check processing will be done within five (5) business days or as soon as administratively feasible, once a properly completed distribution form is received. Dyatech prints and mails distribution checks on Fridays of each week, unless it is a holiday. If a Friday is a holiday, checks are processed the preceding business day. Quarterly Statements. Quarterly statements will be mailed directly to each active participant reflecting the participant's balance in each investment account and the total value of the entire plan accounts. A plan total statement will be archived online. Our service standards include the following; Quarterly participant statements will be mailed within three weeks after the end of the calendar quarter. Manual Transactions. A manual transaction is defined as any item that can be completed using our website but is not, and a paper form or a Dyatech representative must complete the transaction once given written instruction or a completed transaction form. This includes; Investment Election Change, Reallocation of Account Balance, Personal Data Change, Transfer of Funds, or research of activity history. Dyatech will process the above referenced manual transactions within five (5) business days of receiving the form in good order. Enrollment Forms. Enrollment Forms will be entered into our system within ten (10) business days of receipt in good order. Enrollment Forms may be entered online through our website. If an enrollment form is entered online through the website, before 3:00 pm CST, it will process the next business day. Accuracy Service Standards. Dyatech processes numerous transactions each day and our goal is to maintain 100% accuracy and quality. We have achieved a 99% percent accuracy rate on all transactions year to date. Revised 1/13/ I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected]

50 Glossary of Retirement Plan Terms 401(k) Plans: Employer sponsored defined contribution plans in the private sector. 404(a)(1)(a) and (b): The section of Title I of ERISA that establishes the duties of a plan fiduciary, which are to act solely in the interest of participants and beneficiaries. This section includes the stipulation that the fiduciary must ensure plan expenses are reasonable for services provided. The final rule amended in 2010 provides that: The investment of plan assets is a fiduciary act governed by the fiduciary standards in ERISA section 404(a)(1)(a) and (b), which require plan fiduciaries to act prudently and solely in the interest of the plan s participants and beneficiaries. When a plan allocates investment responsibilities to participants or beneficiaries, the plan administrator must take steps to ensure that such participants and beneficiaries, on a regular and periodic basis, are made aware of their rights and responsibilities with respect to the investment of assets in their accounts and are provided sufficient information regarding the plan and the plan s investment options, including fee and expense information, to make informed decisions with regard to their individual accounts. 404(c): A section of Title I of ERISA that protects plan fiduciaries from liability for the results of decisions made by plan participants who direct the investments in their accounts. Plan Fiduciaries are still responsible for making suitable investment options available to plan participants. 408(b)(2): A section of Title I of ERISA that provides plan sponsors certain protections as long as an arrangement or contract with a service provider is reasonable, the services provided are necessary and no more than reasonable compensation is paid for services. The DOL announced rule changes in 2010 that involve heightened disclosure and transparency under Section 408(b)(2) aimed at ensuring plan sponsors receive clear information about provider compensation and services. The new regulation: Applies to defined contribution plans and defined benefit pension plans and addresses the disclosure of the direct and indirect compensation certain service providers receive. Focuses on service providers and compensation arrangements that are most likely to raise questions for plan fiduciaries with respect to potential conflicts of interest that might compromise the quality of services. Actively Managed Funds and Accounts: Investment strategies in which the manager actively constructs a portfolio of securities to generate a return that exceeds a benchmark. Annuity Investments: Products offered by insurance companies that are widely used in retirement plans, with plan assets frequently packaged on a group annuity platform. The participant has a pooled investment account with a contract for insurance-related elements and charges, such as an annuity feature, interest and expense guarantees, and any death benefit provided during the contract term. Basis Point (BPS): A unit that is equal to 1/100 th of 1%, and is used to denote the change in a financial instrument. The basis point is commonly used for calculating changes in interest rates, equity indexes and the yield of a fixedincome security. The relationship between percentage changes and basis points can be summarized as follows: 1% change = 100 basis points, and 0.01% = 1 basis point. Benchmarking: Analysis providing defined contribution plan peer group comparisons of cost and service levels; used by plan sponsors to help assess whether fees are reasonable for services received. 1 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected]

51 Bundled and Unbundled Service Plans: In bundled service arrangements, the sponsor hires one company to provide a full range of retirement plan services directly or through subcontractors. In unbundled arrangements, the sponsor uses a combination of service providers directly. Collective Trust Fund (CTF): A tax-exempt, pooled investment vehicle administered by a bank or trust company that available to defined benefit and defined contribution plans. Conflict of Interest: Relationships with other parties or interests that impact a provider s ability to act in the best interest of the plan and its participants. Custody/Trustee Expenses: Charges for safekeeping of defined contribution plan assets. Defined Contribution Plan: A retirement plan in which a certain amount of percentage of money is set aside each year by a company for the benefit of the employee. There are restrictions as to when and how you can withdraw these funds without penalties. Department of Labor (DOL): Federal department responsible for overseeing private pension plans. A unit of the DOL, the Employee Benefit Security Agency (EBSA) is responsible for ERISA enforcement. Direct and Indirect Compensation: Direct: Compensation paid directly by a plan sponsor to plan service providers. More easily identified and reported than indirect compensation, direct compensation includes: a. Fees paid by sponsors to providers using plan assets, including amounts deducted from participant accounts. b. Payments made by sponsors to providers that are reimbursed from plan assets. Indirect: Compensation received by service providers from any source other than the plan sponsor, an affiliate or a subcontractor. Since providers use a wide variety of service models, fee structures and products, there are many different types of indirect compensation. More complex than direct compensation, indirect compensation can be difficult to identify and report. Distribution (12b-1) Fees: Sales and marketing charges. In defined contribution plans, these fees are paid by funds to financial advisors for retirement plan services, including assistance in selecting and monitoring funds, communications, investor education, and related services. Due Diligence: An investigation or audit of a potential investment. Due diligence serves to confirm all material facts in regards to a investment selection. Generally, due diligence refers to the care a reasonable person should take before entering into an agreement or a transaction with another party. Employee Retirement Income Security Act of 1974 (ERISA): A federal law that sets minimum standards for most voluntarily established pension and health plans in the private sector to provide protection for plan participants. Title I of ERISA covers fiduciary standards applicable to employee benefit plans. ERISA is enforced by the U.S. Department of Labor. Fee Policy Statement: A written policy that provides guidelines and objectives for plan expense management and a framework for decision-making and documenting cost control processes. Fee Types: Fee Type Charges Based On Examples Asset-based Amount of plan assets, typically expressed as percentages or basis points Investment expense, annuity fee Per-person Number of participants in plan or number of eligible employees Education and enrollment fees Transaction-based Execution of particular plan service or transaction Loan origination fee, distribution expense Flat rate Fixed charge that does not vary Annual audit fee Fiduciary: According to the DOL, using discretion in administering and managing a plan or controlling the plan s assets makes that person a fiduciary to the extent of that discretion or control. Thus, fiduciary status can be based 2 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected]

52 on the functions performed for the plan, not just a person s title. Plan fiduciaries typically include the trustee, investment advisors, individuals exercising discretion in the administration of the plan, plan administrative committee members, and those who select committee officials. The key to determining whether an individual or an entity is a fiduciary is whether they are exercising discretion or control over the plan. Finders Fees: Payment to a financial advisor for directing a fund to a plan sponsor; paid out of a mutual fund company resources rather than fund assets. Form 5500 Schedule C: Annual report filed for employee benefit plans; revised in 2007 to include new reporting requirements for service provider fees and other compensation (on Schedule C of the 2009 Form 5500). Group Annuity Contracts: See Annuity Investments. Insurance-Related Charges: Fees for sales expenses, mortality risk charges, and the cost of issuing and administering the annuity contract. Investment Consulting Fees: Expenses for consulting and plan advice on Investment Policy Statement drafting and investment manager due diligence, selection, monitoring, and fee negotiation. Investment Management Expenses: Fees charged by the fund s investment advisor for managing securities in the portfolio. Expenses vary depending upon investment strategy. These charges represent the vast majority of plan expenses, often exceeding 90% of total costs. Investment Policy Statement (IPS): A written policy used as a guideline for investment decisions by plan fiduciaries. An IPS may include definitions of acceptable asset classes, due diligence research, and fee guidelines for investment products. Lipper Money Market Funds Index: An unmanaged index considered representative of money market funds tracked by Lipper. Lipper Large-Cap Growth Funds Index: An unmanaged index considered representative of large-cap growth funds tracked by Lipper. Lipper Mid-Cap Growth Funds Index: An unmanaged index considered representative of mid-cap growth funds tracked by Lipper. Lipper Small-Cap Growth Funds Index: An unmanaged index considered representative of small-cap growth funds tracked by Lipper. Lipper International Funds Index: An unmanaged index considered representative of international funds tracked by Lipper. Mutual Fund Share Classes: Mutual fund companies may provide a multi-class share structure to pay for the advisory and shareholder services offered to different types of investors in the same portfolio. For defined contribution plans, the most common are R, A, and I shares, each tailored to the requirements of different plan sizes. Because R, and A share classes typically carry distribution (12b-1) and sub-transfer agency fees to fund the servicing needs of small and mid-size plans, operating expenses tend to be higher than for the I-share class funds used in large and mega plans. Non-Settlor Functions: Plan expenses that may be paid from plan assets. Examples include costs for drafts of plan amendments for changes required by law, benefit calculations, nondiscrimination, and testing. Open Architecture: This structure refers to trading and recordkeeping operations that make a wide range of investment vehicles available to a retirement plan. Passively Managed Funds and Accounts: Investment strategies with the objective of matching the return of an index. Also known as index funds. Plan Participant Account Statement: ERISA-required disclosure of account balances due to a plan participant. 3 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected]

53 Plan Sponsor: Designated party, usually a company or employer that sets up a healthcare or retirement plan such as a 401(k) for the benefit of the organization s employees. The responsibilities of the plan sponsor include determining membership parameters, investment choices and, in some cases, providing contribution payments in the form of cash and/or stock. Proprietary Systems: Platform structures making only one investment provider available to a plan sponsor. Recordkeeping Fees: Fees associated with plan operations and administration, including transaction processing, reporting, transfers, valuations, inquiries, statement preparation, and distributions. Revenue Sharing: Revenue sharing occurs when investment providers pay other plan service providers for product distribution or recordkeeping/administrative services, or share or rebate a portion of fees to these other providers. Safe Harbor: A legal provision to reduce or eliminate liability as long as good faith is demonstrated. Under SEC rules, safe-harbor provisions protect management from liability for making financial projections and forecasts made in good faith. Separately Managed Accounts (SMAs): Institutionally managed portfolios of securities for investments that are owned directly by the account holder. Service Providers: Vendors providing custody/trustee, investment advisory, investment management, recordkeeping, brokerage, consulting, banking, third-party administration, fiduciary, accounting, actuarial, audit, legal, and valuation services to a plan. Settlor Functions: Costs associated with the establishment of ERISA plans. Generally, settler expenses must be paid by the plan sponsor and not from plan assets or revenue. Examples include costs for conducting a plan design study, amending the plan for non-legally required reasons, establishing a plan, and correction of compliance and fiduciary errors. Shareholder Servicing: Fees typically paid to fund s transfer agent for recordkeeping, administration, and other account services. Stable Value Funds: A portfolio of low-risk investments guaranteed against loss by insurance companies. Also known as Guaranteed Investment Contract (GIC) Funds. Sub-Transfer Agency Fees: These fees represent a portion of transfer agency compensation paid out for defined contribution plan recordkeeping services provided by trust companies, third-party administrators, or banks. Summary Annual Report (SAR): ERISA required disclosure to plan participants on the financial condition of the retirement plan. The SAR is a summary of information included in the annual report (Form 5500) and must be provided to participants within nine months of the close of the plan year. Summary Plan Description (SPD): ERISA required document explaining how the retirement plan operates. The SPD must be provided to plan participants and beneficiaries and includes information on participant eligibility, employee rights, vesting, and claims and appeal provisions. Surrender and Transfer Charges: Fees that may be assessed if the employer terminates an annuity contract early and assets are transferred to another investment option. Total Fund Operating Expense (Expense Ratio): Expenses for investment management, distribution (12b-1) and other functions, including services and administration. Expenses vary depending upon share class and investment strategy. Total Revenue Credit: Revenue sharing available to offset recordkeeping, administration, and investment consulting charges. Total Revenue Sharing Debit: A shortfall that occurs when revenue sharing does not generate enough to pay for recordkeeping, administration, and investment consulting charges; must be paid by the plan, plan sponsor or a combination of the two. 4 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected]

54 Trading Costs: Transaction costs and brokerage fees for trades, trading costs are charged against fund value and are not included in the total operating expense ratio. Costs vary depending on portfolio turnover and market liquidity. Wrap Fees and Annuity Charges: Insurance company costs for annuity feature, interest, and expense guarantees and any death benefit provided; these fees are for features not available in non-insurance vehicles and are in addition to investment product fees and sales commissions. Online Resources Department of Labor ( 401(k) Plan Fee Disclosure Form Sample for use by plan sponsor in collecting and assimilating service provider costs, Form 5500 FAQ s guidance on requirements for reporting on plan years beginning on or after January 1, 2009, Form Meeting fiduciary responsibilities Reporting and disclosure guide for employee benefit plans Retirement plan compliance assistance assistance.html Selecting and monitoring pension consultants Selecting and monitoring plan service providers - Understanding retirement plan fees and expenses I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 I [email protected]

55 Excessive Trading and Market Timing Policy Dyatech provides a daily valuation platform that allows participating employees to go online and make updates, transfers, and numerous modifications to their retirement account. It is not designed to serve as a vehicle for frequent trading in response to short-term market fluctuations in the securities markets or any type of market timing between investment options. Accordingly, Dyatech has adopted certain policies and procedures in an effort to deter activity that could involve actual or potential trading abuses. Excessive trading can be expensive and burdensome for long-term shareholders because it can reduce returns to long-term shareholders by increasing fund costs, disrupt portfolio management strategies, and harm performance by diluting the value of fund shares, if market fluctuations are not fully priced into the fund s net asset value (NAV). Short-term trading activity in multiple funds that attempts to take advantage of market timing or market fluctuations. Dyatech defines Excessive Trading as more than one purchase and sale of the same fund within a thirty (30) day period. Each Fund offered through Dyatech s retirement program, either by prospectus or stated policy has adopted or may adopt its own definition of Excessive Trading. Please see a few fund examples below. We will follow, monitor, and enforce excessive trading policies and procedures set by each fund company. Please see a few examples detailed below: 1. Fidelity Funds - Fidelity will monitor the number of roundtrip transactions in shareholder accounts. A roundtrip transaction occurs when a shareholder buys and then sells shares of a fund within 30 calendar days. Shareholders are limited to two roundtrip transactions per fund within any rolling 90- day period, subject to an overall limit of four roundtrip transactions across all Fidelity funds within a rolling 12-month period. Shareholders who reach these limits will be blocked from making additional purchases for 85 days. 2. American Funds - Any American Funds shareholder redeeming shares (including redemptions that are part of an exchange transaction) having a value of $5,000 or more from an American Fund (other than a money market fund) will be precluded from investing in that fund until 30 calendar days have elapsed since the date of the redemption transaction. 3. ING Funds ING currently defines Excessive Trading as more than one purchase and sale of the same fund (including money market funds) within a thirty (30) day period. If ING determines that an individual has used one or more of its products to engage in Excessive Trading after having received a warning letter, ING will send a succession of letters to have the employee stop, and then impose a 6 month suspension on their account if they don t stop. When identified, Dyatech will make every effort to notify, communicate, document, and take steps within our power to stop activity. Dyatech will work in conjunction with each fund company in order to monitor and report all activity at the fund level. Exceptions Specific transactions are exempt from the above general prohibition, including: a. Periodic payments, dividend and capital gain distributions taken in cash or cross-reinvested. b. Retirement plan distributions and contributions. c. Purchase transactions involving transfers of assets or rollovers. For more detail or a specific investment fund policy not listed above, please consult with a Dyatech customer service representative at or via at [email protected].

56 Pension Plan Limitations Type of Limitation IRC Section Defined Contribution 415(c)(1)(A) $50,000 $51,000 $52,000 Maximum Compensation 401(a)(17) $250,000 $255,000 $260, (k), 403(b) Deferrals 402(g)(1) $17,000 $17,500 $17,500 Catch-Up Contributions 414(v)(2)(B)(i) $5,500 $5,500 $5,500 SIMPLE Deferrals 408(p)(2)(E) $11,500 $12,000 $12,000 Highly Compensated 414(q)(1)(B) $115,000 $115,000 $115,000 Key Employee (Officer) 416(i)(1)(A)(i) $165,000 $165,000 $170,000 Social Security Taxable Wage Base $110,100 $113,700 $117,000 I 805 South Wheatley, Suite 600 I Ridgeland I MS I I , ext. 400 [email protected]