THE OSM PROVIDENT FUND



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M E M B E R B O O K L E T THE OSM PROVIDENT FUND for members of OSM Crew Management Inc. Provident Fund Member booklet, OSM Provident Fund Page 1

INDEX 1. The OSM Provident Fund... 3 2. Date of Establishment... 3 3. Nordben Pension Trustees Limited... 3 4. Storebrand Livsforsikring AS... 3 5. Membership... 4 6. Letter of Membership... 4 7. Standard Contributions... 4 8. Additional Voluntary Contributions... 4 9. Annual Interest... 4 10. Vesting/Entitlement to Accrued Fund - 10 years Incentive Plan... 4 11. Members Account... 5 12. Statement of Account... 5 13. Termination of Service... 5 14. Membership upon being Re-hired... 6 15. Retirement Benefits... 6 16. Disability Benefits... 6 17. Beneficiaries in the Event of Death... 6 18. Death Benefits... 7 19. Claims Procedures... 7 Member booklet, OSM Provident Fund Page 2

1. The OSM Provident Fund The OSM Provident Fund (the Fund) has been established by OSM Crew Management Inc. (OSM, the Company) to provide employees with retirement, disability and death benefits. The Fund has been established as a separate entity from OSM Crew Management Inc., and is run by independent Trustees in Guernsey (Nordben Pension Trustees Limited) who are responsible for safeguarding the financial interests of the OSM employees. Storebrand Livsforsikring AS (Storebrand, the Administrators), act in accordance with the Rules established in a Trust Deed between OSM and the Trustees. If there is any conflict between the Trust Deed and this booklet then the Trust Deed will prevail. OSM has the right to terminate or appoint new administrators at any time. While OSM has every intention of maintaining the Fund, OSM reserves the right to discontinue, alter or modify the Fund at any time, although in such circumstances member s accrued benefits will not be affected. 2. Date of Establishment The Fund was established on 1 st January 2007. The Fund year is from 1 st January through 31 st December each year. 3. Nordben Pension Trustees Limited Nordben Pension Trustees Limited is a wholly owned subsidiary of Nordben Life and Pension Insurance Co. Limited. Nordben Pension Trustees Limited was chosen by OSM as the Trustee of the Fund. Nordben Life and Pension Insurance is based in the Channel Island of Guernsey. It is co-owned by four leading Nordic insurance companies, including Storebrand. For further information, see www.nordben.com. 4. Storebrand Livsforsikring AS Storebrand is a leading Norwegian insurance company. The Trustees in conjunction with OSM have appointed Storebrand Livsforsikring AS to administer the Fund. Storebrand will keep records of each member's retirement account and credit each account with contributions and annual interest. For further information on Storebrand, see www.storebrand.com and www.storebrand.no. Member booklet, OSM Provident Fund Page 3

5. Membership An employee becomes a member of the Fund when the first contribution is paid by OSM. 6. Letter of Membership New members will be provided with a member booklet. Once OSM makes the first contribution on behalf of the employee, a letter of membership will be sent from Storebrand. This letter will include the member s full name, date of birth and membership number in the Fund. The membership number must be referred to in all communication with Storebrand. Members are requested to inform their stated Beneficiary(s) of the membership number, as it will expedite any claims made in the event of their death. Upon receiving the membership letter, the member should ensure that the information in the letter is correct. If there are any discrepancies, the member should notify OSM immediately of any changes. 7. Standard Contributions Contributions will be paid for each member quarterly, at a rate decided upon by OSM. Contributions will be specified on each members pay slip from OSM. 8. Additional Voluntary Contributions It is possible for the Member to make additional voluntary contributions once the member has served more than 10 years with OSM. Such additional voluntary contributions must be paid into the Fund by OSM on behalf of the member. The member must agree in writing that additional voluntary contributions will be invested and administered under the same rules as for standard Contributions. 9. Annual Interest The annual interest is calculated based on the investment return less administration expenses. The annual interest is allocated to member s accounts in proportion to the size of their retirement accounts relative to the total Fund. 10. Vesting/Entitlement to Accrued Fund - 10 years Incentive Plan The Member has to serve a period of 3 years in order to be entitled to any part of the contributions paid into the Fund. From 3 years on there will be a progressive earning of entitlement which is dependent of the length of service at OSM. Member booklet, OSM Provident Fund Page 4

Once the member has served for 10 years with OSM, he will be entitled to 100% of the contributions paid in. Number of completed years in service for OSM Entitlement to accrued Fund 0 0 1 0 2 0 3 30% 4 40% 5 50% 6 60% 7 70% 8 80% 9 90% 10 100% In the case of permanent disability approved by OSM the member is entitled to accrued contributions in full. 11. Members Account All member s have their own retirement account in the Fund. The account is credited with: Contributions paid by OSM and credited in full to the retirement account Annual interest as described in section 9. The value of your Retirement Account will increase as more contributions are paid. 12. Statement of Account Members will receive an annual statement of the retirement account from Storebrand. This statement will include: Status of the retirement account as of 1 st January Contributions paid during the fund year Annual interest Status of the retirement account as of 31 st December OSM will distribute these Statements on behalf of Storebrand in May each year. 13. Termination of Service If a member terminates his employment with OSM prior to retirement age, the retirement account will be retained in the Fund until he reaches age of 50 or 60 (see section 15). The retirement account will continue to grow in line with the annual interest. Member booklet, OSM Provident Fund Page 5

Once the member has left OSM, no further contributions will be made to the account. Members can claim their entitlements when reaching age 50 or 60, see section 19 for guidance in doing so. If a member dies prior to age 50 or 60, the Beneficiaries are eligible to claim the member s entitlements immediately as set forth in Section 19. 14. Membership upon being Re-hired A member who leaves OSM and is later re-hired before having reached normal retirement age, will rejoin the Plan. The member will not be required to complete one contract with OSM in order to rejoin the Fund. The member will get the same membership number as he had before. 15. Retirement Benefits The retirement age is 50 for ratings and 60 for officers. A Member is entitled to receive his retirement account in the form of one lump sum payment only upon reaching the designated retirement age. In the event that a Member continues to work for OSM (at their discretion) after the retirement age, OSM will continue to pay contributions to the member s account until he actually retires. Annual interest will be added on to the account as explained in section 9. Note: Once a member claims retirement benefits, he is no longer eligible to receive further contributions from OSM. Accordingly, it is in the interest of the member to wait until actual retirement before claiming their entitlements from the Fund. All Members should refer to section 19 upon filing a claim. 16. Disability Benefits In the event of disability approved by OSM, the member will receive the total amount of his accrued fund, regardless of the 10 years incentive plan. 17. Beneficiaries in the Event of Death A member must name a beneficiary or beneficiaries in a beneficiary form provided by OSM. This is necessary, as the stated beneficiary(s) will be entitled to the member s total amount of accrued fund, regardless of the 10 years incentive plan in the event of a member s death. Once a member has designated a beneficiary(s), he may change the beneficiary(s) at any time by signing a new beneficiary form. If a member terminates his employment with OSM, he is required to inform OSM in writing if he wishes to Member booklet, OSM Provident Fund Page 6

change the beneficiary at a later date. Failure to keep OSM informed may result in delays to the payment of benefits in the event of a member s death. 18. Death Benefits In the event that a member dies prior to claiming retirement benefits, the total sum of the Member s account will be paid to the member s beneficiary(s). A beneficiary(s) is the person(s) designated by the member in his beneficiary form. The beneficiary, after providing appropriate documentation, will be entitled to the member s accrued account in the Fund. For this reason, it is important that the member provides the name of his beneficiary(s) to OSM. Failure to do this may result in delays in the payment of benefits. OSM will provide beneficiaries with a claim form if a member dies whilst employed by OSM. However, if the member dies after the employment with OSM has been terminated, the beneficiary(s) is responsible for contacting OSM to obtain a claim form. OSM will then verify the claim/correct beneficiaries. These procedures are put in place to ensure that benefits are paid correctly. Beneficiaries should refer to Section 19 upon filing a claim. 19. Claims Procedures All claims must be made within 5 years of a member s disability, death or retirement. It is necessary to complete a claim form when initiating a claim for entitlements in the Fund. If a member has been in active employment until claiming, OSM will provide the member or beneficiary(s) with a claim form. If a member has left OSM, he (or his beneficiary(s)) must obtain a claim form from OSM. OSM will then verify the claim/correct beneficiaries. These procedures are followed to ensure that benefits are paid correctly. The completed claim form should be sent together with the items listed below to Storebrand (the address is on the claim form). Members/beneficiary(s) must complete all sections of the claim form including membership number, bank account name- and number. Members must have their own bank account in order to receive benefits related to the Fund. In addition to the claim form the following must be sent to Storebrand when claiming: Retirement: Either a certified copy of the member s passport, including the page with a photograph and signature, or the Seaman's Book. Disability: Upon confirmation from OSM in writing that the member will no longer work due to Member booklet, OSM Provident Fund Page 7

disablement, the member s accrued fund shall be paid to him in one lump-sum. Requirements for approved disability under the Fund: - The member must be entitled to receive benefits from P&I, or - The disability must be approved by a doctor appointed by OSM, or - If possible the disability should be considered subject to Norwegian regulations. Death: A copy of the death certificate, certified as a genuine copy by a Notary Public, Lawyer or Executor. Plus evidence of beneficiary's identity. Claim payments are made on a quarterly basis as follows: A claim approved in first quarter is payable on 1 st May Claims approved in the second quarter are payable on 1 st August A claim approved in the third quarter is payable on 1 st November Forth quarter claims are payable on 1 st February Please appreciate that claims are only approved when Storebrand has received all the necessary documents and information from either the members, the beneficiary(s), or OSM. These procedures are followed to ensure that benefits are paid correctly. Member booklet, OSM Provident Fund Page 8