Plan Name: CITGO Retirement and Savings Plan (RASP) Plan #: 87084. Incoming Rollover Instructions



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Plan Name: CITGO Retirement and Savings Plan (RASP) Plan #: 87084 Incoming Rollover Instructions If you have a balance in a former employer's retirement plan and/or an IRA, you may want to consider consolidating your assets in the RASP Plan. Keeping your retirement savings in a single plan can help simplify performance tracking, provide greater convenience in making investment changes, and minimize paperwork. "Rolling over" money into the RASP Plan is a three-step process. Please follow these instructions to ensure that this process is completed in a timely and accurate manner. Please note: Failure to follow these instructions may result in a delay in the processing of your request and may jeopardize your ability to roll over your distribution. Step 1. Request your distribution Request the distribution from your previous employer-sponsored plan, conduit IRA (rollover IRA) or non-conduit IRA (traditional IRA, Simplified Employee Pension plans (SEP-IRA)). There are two distribution check payable options: Option 1: The check can be made payable to Fidelity Investments Institutional Operations Company, Inc. (or FIIOC), for the benefit of (YOUR NAME). The check must be from the distributing trustee or custodian. (Personal checks are not acceptable.) Note: This type of distribution avoids automatic income tax withholding. Also, it avoids the possible 10% early withdrawal penalty if you are under the age of 59½. Option 2: If the distribution was originally made payable directly to you, you must send your rollover contribution to Fidelity via a certified check or money order only for the amount you are rolling over. (Personal checks are not acceptable.) Note: If your distribution is initially received as a check made payable to you, your rollover must be completed within 60 days of receipt of the distribution. Your previous administrator will be required to withhold income taxes. As a result, you will not be able to roll over 100% of your eligible distribution unless you have extra savings available to make up the amount withheld. You must also roll over that amount within 60 days of receipt of your distribution. If you do not make up the amount withheld, that amount will be considered a withdrawal from the previous program and the taxable portion will be subject to ordinary income taxes and possibly to a 10% early withdrawal penalty. Fidelity does not accept wire transfers of funds. You must request a CHECK from your previous plan or IRA. The check should be mailed directly to you. Once you have received the check, please follow the directions in Step 2. Step 2. Complete your rollover application Please complete the Incoming Rollover Contribution Application (enclosed). Use the Investment Elections section to select the investment options into which you elect to invest your rollover contribution. You may choose as many investment options as you wish from the options in the Plan. The quantity and selection of available investment options are determined by the Plan Sponsor. Indicate a percentage for each investment option chosen. The percentage must be in whole numbers (e.g., 34%, instead of 33.5%) for each investment option chosen, to total 100%. If your investment elections do not total 100%, your documentation and check will be returned to you. If you are not sure of the plan type that you are rolling out of, please contact your previous Plan Sponsor or IRA custodian for verification. An incorrect plan type could invalidate your rollover. Step 3. Mail the information Mail (1) the Incoming Rollover Contribution Application and (2) the check in the enclosed preaddressed envelope or mail to: First Class Mail with Stamp: Fidelity Institutional Retirement Services Company Client Service Operations P.O. Box 770003 Cincinnati, OH 45277-0065 Overnight Address: Fidelity Investments Client Service Operations (KC1F-L) 100 Crosby Parkway Covington, KY 41015

Please include all the information requested. Incomplete forms and the accompanying check will be returned to you and may jeopardize your ability to roll over your distribution. Once your contribution is accepted into the RASP Plan, you can log on to Fidelity NetBenefits at www.401k.com to view your rollover contribution and investment election(s). Please allow at least seven business days for processing. If you have any questions about rollover contributions, call 1-800-256-401K. Please be sure you have beneficiary information for the plan on file. To establish or change your beneficiary information for the RASP Plan, please call Fidelity Investments at 1-800-256-401K and request a Beneficiary Designation form. You should make a copy of the check and the Incoming Contribution Application for your records.

Plan Name: CITGO Retirement and Savings Plan (RASP) Plan #: 87084 Incoming Rollover Contribution Application Section One: Participant Information (please print) The following section must be completed entirely to ensure that your account is properly set up. Social Security #: Hire Date: / / Birth Date: / / Participant Name (first, MI, last): Participant Address: City: State: ZIP: Phone (day): Phone (evening): Section Two: Rollover Contribution Information Acceptable rollover sources The Plan will accept taxable money* from the following types of employer-sponsored plans: 401(a) plans (e.g., 401(k)); 403(a) plans; governmental 457(b) plans; 403(b) plans (e.g., plans of tax-exempt organizations); distributions of taxable monies made to you as (1) a spousal beneficiary from a current or former spouse from these types of plans, or (2) an alternate payee pursuant to a qualified domestic relations order (QDRO). After-tax contributions from 401(a) and 403(a) plans may also be rolled into this plan. In addition, the Plan will accept: conduit IRAs (rollover IRAs), non-conduit IRAs (traditional IRAs, Simplified Employee Pension plans (SEP- IRAs)), and "SIMPLE" IRA distributions (made more than two years from the date you first participated in the SIMPLE IRA). Taxable money* is defined as pretax contributions (employee and employer), earnings on pretax contributions, and taxable earnings on after-tax contributions from your previous employer's plan. Please note: Making rollover contributions to the RASP Plan that consist of assets other than qualified 401(a) plan assets, or 403(a) plan assets, or Conduit IRA (Rollover IRA) assets, may result in the loss of favorable capital gains or 10-year income averaging tax treatment associated with lump sum distributions from the RASP Plan. If you may be eligible for this special tax treatment, you should consult your tax adviser and carefully consider the impact of making a rollover contribution to the RASP Plan. One of the requirements for these special tax treatments is that you must have been born in 1935 or earlier. Please talk to your tax adviser for additional information and review the special tax notice to determine if you're eligible. Enclosed Contribution: $ Pretax dollars $ After-tax dollars $ TOTAL (Pretax dollars, After-tax dollars) Please provide the following information concerning the origin of this rollover: Plan name: Plan type** (please check one): 401(a) plan (e.g., 401(k), pension, profit sharing) 403(a) plan (annuities) Governmental 457(b) plan 403(b) plan (e.g., plans of tax-exempt organizations) Conduit IRA (rollover IRA) Non-conduit IRA (traditional IRA, Simplified Employee Pension plans (SEP-IRA), or a "SIMPLE" IRA distribution (made more than two years from the date you first participated in the SIMPLE IRA)) **If you are not sure of the plan type, please contact your previous plan sponsor for verification. An incorrect plan type could invalidate your rollover. 000055020 DC 87084 IBS 013220001

Unacceptable rollover sources The Plan cannot accept money from the following sources: rollovers from beneficiaries (other than from a spouse), payments over a life expectancy or a period of 10 or more years, or mandatory age 70½ distributions.in-kind distributions of employer stock are not acceptable; therefore, stock must be sold and the proceeds (including any appreciation realized through the date of distribution) may be rolled over. Section Three: Investment Elections Please indicate your investment election in whole percentages among the investment options (the total percentage must equal 100%). Your investment election will apply only to this rollover contribution. Be sure to read the mutual fund(s) prospectus(es) before choosing your investment option(s). Prospectuses for the funds are available from Fidelity Investments. Call 1-800-256-401K. Section Four: Participant Certification I authorize the investment election for this rollover and acknowledge that I have received information detailing my available investment options. I certify that this rollover amount is composed ONLY of money from acceptable sources listed under Section Two, and I have completed the information regarding the source of this money to the best of my knowledge. Also, if the distribution check was made payable to me, I understand that this rollover must be received and deposited to my account within 60 days of receipt of the distribution. I understand that once invested, these monies will be subject to the terms that govern the RASP Plan. Signature of Employee Date 000055020 DC 87084 IBS 013220001

Investment Elections Available Investment Options for CITGO Retirement and Savings Plan (RASP) Investment Option Fund Code Percentage Fidelity Retirement Government Money Market Portfolio 0631 % Fixed Income Fund GCCT % Fidelity U.S. Bond Index Fund 0651 % Fidelity Puritan Fund 0004 % LSV Value Equity Fund OSGT % Goldman Sachs Small Cap Value Fund Class A OSHV % Fidelity Growth & Income Portfolio 0027 % Spartan U.S. Equity Index Fund Investor Class 0650 % Fidelity Low-Priced Stock Fund 0316 % Lord Abbett Small-Cap Blend Fund Y Class OSNO % Pennsylvania Mutual Fund Investment Class OSBN % Fidelity Capital Appreciation Fund 0307 % Fidelity Magellan Fund 0021 % Fidelity Diversified International Fund 0325 % Spartan International Index Fund Investor Class 0399 % Fidelity Freedom 2005 Fund 1312 % Fidelity Freedom 2010 Fund 0371 % Fidelity Freedom Income Fund 0369 % Fidelity Freedom 2015 Fund 1313 % Fidelity Freedom 2020 Fund 0372 % Fidelity Freedom 2025 Fund 1314 % Fidelity Freedom 2030 Fund 0373 % Fidelity Freedom 2035 Fund 1315 % Fidelity Freedom 2040 Fund 0718 % Note: Any investment election chosen on this form will take precedence over any other investment election that Fidelity Investments may have on its system for a rollover contribution (unless you are enrolled in the Fidelity Retirement Plan Manager service). Shareholders may be subject to certain short-term trading fees. Please consult the prospectus for further information. Effective 7/30/04, the Low-Priced Stock Fund was closed to new investors. Please complete this application and return it with your rollover. 409945 3456-55020-NADC-ADM-RASP Fidelity Investments Institutional Operations Company, Inc. 000055020 DC 87084 IBS 013220001