WEBCOR, INC 401K PLAN Plan Code: FCI3 Product name: Lincoln Director SM group variable annuity

WEBCOR, INC 401K PLAN Plan Code: FCI3 Product name: Lincoln Director SM group variable annuity The purpose of this document is to provide you with important information regarding the WEBCOR, INC 401K PLAN and the plan s designated investment alternatives under the Lincoln Director SM group variable annuity, including fee and expense information, to help you compare investment options in accordance with Department of Labor (DOL) Regulation section 2550.404a-5 ( 404(a) participant fee disclosure ). Information presented throughout this entire document is specific to the plan s designated investment alternatives only under the Lincoln Director group variable annuity. Please contact your retirement plan administrator for more information. If you would like additional information regarding your plan s designated investment alternatives, you may visit the specific website addresses shown throughout this document or you may contact your retirement plan administrator at 513-860-2882 or 7172 CINCINNATI DAYTON RD, WESTCHESTER, OH 45069-1550. A free paper copy of the information may be obtained by contacting your retirement plan administrator at 513-860-2882. Every effort has been made to ensure that this disclosure is as thorough and accurate as possible to reflect the legal documents, laws, and regulations that govern the operation of the plan. In the event of any conflict, the terms of the plan document, investment arrangements, applicable laws, and regulations will govern. Document summary There are several sections that comprise the 404(a) participant fee disclosure: 1. General plan information section provides general information regarding plan features and designated investment alternatives, such as an explanation of how to give investment instructions, if applicable. 2. Third party administrator fee section provides an explanation of any fees and expenses for third party administrator services that may be charged to or deducted from a plan participant retirement account. 3. Plan fees and expenses General administrative expenses section provides an explanation of any fees and expenses for general plan administrative services that may be charged to or deducted from all participants retirement accounts. Examples include fees and expenses for legal, accounting, and recordkeeping services. 4. Comparative charts provide a current list of the investment options with performance and fee information for designated investment alternatives in comparative chart format. General plan information To direct your designated investment alternatives for the plan: For initial enrollment, you may enroll by completing the materials and returning them as indicated on the documents provided during the enrollment process. Existing participants may update elections by: 5. Visiting LincolnFinancial.com, or 6. Calling the Lincoln Customer Contact Center at 800-510- 4015 You may change your elections at any time; transfers are effective the same business day provided the markets are open and instructions are received before 4:00 p.m. Eastern Time. The Lincoln Director group variable annuity may restrict the number of transfers you may make among designated investment alternatives within the product in a given time period. An investment option may FCI3GP36771DRLNL page 1 of 14

apply a redemption fee or restrict certain transfers. However, transactions associated with market timing such as frequent, large, or short-term transfers among investment options can affect the underlying funds and their investments. Lincoln therefore reviews the number of transfers that a participant makes within given periods of time to determine if any transfer attempts to capitalize upon short-term movements in the equity markets (Market Timing Policy). If so, the participant's transfer activity will be subject to further scrutiny. Potential market timing or frequent trading may result in future trading restrictions, up to and including temporary (or permanent) revocation of telephone exchange privileges. The designated investment alternatives available in the Lincoln Director group variable annuity are those listed in the comparative charts. Please contact your retirement plan administrator for information regarding designated investment alternatives offered outside of the Lincoln Director group variable annuity, if any (e.g., employer securities). A Market Value Adjustment fee may be charged to participant plan accounts for transfers or withdrawals from the Guaranteed Account under certain market conditions. Transfers or withdrawals from the account require Lincoln to sell investments backing those assets. The sale of those investments may result in a loss of earnings and is charged to the participant account. FCI3GP36771DRLNL page 2 of 14

Third party administrator fees Third party administrator (TPA) fees are charged pursuant to the agreement with the plan sponsor. Here is a listing of fees that may be applicable to your plan's operation. On your quarterly statement, TPA fees will be shown as one fee and it is labeled TPA fee followed by description. General plan features Description Fee/Frequency Distribution Loan Administration Fee assessed by TPA for the calculation of distributions $50.00/Per Occurance Fee assessed by TPA for assistance administering plan loan programs $65.00/Per Occurance FCI3GP36771DRLNL page 3 of 14

Plan fees and expenses This section provides an explanation of fees and expenses for general plan administrative services, if any, that may be charged to or deducted from all individual accounts and are not reflected in the total annual operating expenses of any designated investment alternative. For example, the plan may incur general administrative expenses each year to cover services related to the operation of the plan (e.g., legal, accounting, recordkeeping, trustee fees, and Registered Investment Advisor fees). Where applicable, the plan may charge a portion of these expenses to participant accounts if the expenses are not paid by the plan sponsor or from revenue sharing payments the plan receives from plan investment options. These expenses will appear on your quarterly retirement statement, if applicable. Additionally, an explanation of any fees and expenses that may be charged to or deducted from the individual account of a specific participant based on the actions taken by that person are described below. The dollar amount of fees and expenses that are actually charged to a participant s account during the preceding quarter will be reflected on the participant's quarterly retirement statement. General administrative expenses Retirement plans have expenses associated with them. Here is a list of administrative fees associated with this plan. Administrative fees Description Fee/Frequency Annual Account Charge Fee charged per participant to recover fixed dollar expenses associated with the product administration of allocated accounts. This fee covers expenses associated with statements, newsletters and$15.00 / Annually maintenance. Asset Based Fee Fee charged against the assets in the plan to cover expenses incurred in the administration of the plan, as well as distribution and processing expenses. These expenses include, but are not limited to, receipt and processing of deposits, processing of withdrawals, 0.96% / Annually call center operations, website development and maintenance, and certain marketing and distribution expenses. FCI3GP36771DRLNL page 4 of 14

WEBCOR, INC 401K PLAN Plan Code: FCI3 Product name: Lincoln Director SM group variable annuity Investment options, performance history, and fees and expenses as of December 31, 2014. Comparative chart summary This section is comprised of three charts: Chart 1 Variable return investments chart - comprised of performance information for plan investment options - illustrates the past performance of the investments with the benchmark field Chart 2 Fixed return investments chart - displays those funds with a fixed rate of return Chart 3 Fees and expenses chart - displays the fees and expenses you will pay if you invest in a particular option WEBCOR, INC 401K PLAN investment options comparative chart Chart 1 - Variable return investments Chart 1 focuses on the performance of investment options that do not have a fixed or stated rate of return. The chart illustrates how these options have performed over time and allows you to compare them with an appropriate benchmark for the same time periods. Past performance does not guarantee how the investment option will perform in the future. Your investment in these options could lose money. Information regarding an option s principal risks is available at LincolnFinancial.com. Chart 1 - Variable return investments Investment options Average annual total returns as of December 31, 2014 1-yr. 5-yr. 10-yr. Since inception Equity funds American Funds Europacific Growth R4 (08/01) MSCI ACWI Ex USA Growth NR USD -2.81-2.65 5.52 5.19 6.34 5.43 American Funds Growth Fund of Amer R4 (08/01) Russell 1000 Growth TR USD 9.09 13.05 13.32 15.81 7.39 8.49 American Funds Invmt Co of Amer R4 (08/01) Russell 1000 TR USD 11.85 13.24 13.10 15.64 6.60 7.96 American Funds New Perspective R4 (08/99) MSCI ACWI NR USD 3.03 4.16 10.30 9.17 8.04 6.09 FCI3GP36771DRLNL page 5 of 14

Chart 1 - Variable return investments Investment options Average annual total returns as of December 31, 2014 1-yr. 5-yr. 10-yr. Since inception BlackRock Flexible Equity Investor A (02/03) Russell 1000 TR USD 0.70 13.24 9.46 15.64 5.84 7.96 Columbia Acorn Z (01/82) Russell Mid Cap Growth TR USD 0.85 11.90 13.95 16.94 7.98 9.43 Delaware VIP Small Cap Value Series (08/01) Russell 2000 Value TR USD 5.55 4.22 15.66 14.26 8.39 6.89 Fidelity VIP Contrafund Svc (08/99) Russell 1000 Growth TR USD 11.65 13.05 14.06 15.81 8.62 8.49 Fidelity VIP Mid Cap Init (06/05) Russell Mid Cap Growth TR USD 5.70 11.90 13.25 16.94 9.43 9.12 Franklin Growth A (08/01) Russell 1000 Growth TR USD 14.57 13.05 16.33 15.81 7.26 8.49 Invesco Growth and Income Y (08/93) Russell 1000 Value TR USD 10.19 13.45 13.62 15.42 6.77 7.30 LVIP Baron Growth Opportunities (06/09) Russell Mid Cap Growth TR USD 5.12 11.90 18.25 16.94 9.30 9.43 12.53 LVIP Clarion Global Real Estate (08/01) S&P Global REIT TR USD 13.55 22.81 9.26 14.42 4.09 6.97 LVIP Delaware Growth & Income (01/82) Russell 1000 TR USD 12.96 13.24 14.41 15.64 6.94 7.96 LVIP Delaware Social Awareness (08/99) Russell 1000 Growth TR USD 14.86 13.05 14.79 15.81 8.05 8.49 LVIP Delaware Special Opps (06/08) Russell Mid Cap Value TR USD 7.20 14.75 14.97 17.43 9.43 8.24 FCI3GP36771DRLNL page 6 of 14

Chart 1 - Variable return investments Investment options Average annual total returns as of December 31, 2014 1-yr. 5-yr. 10-yr. Since inception LVIP Dimensional U.S. Equity RPM Svc (08/01) Russell Mid Cap TR USD 4.15 13.22 12.57 17.19 5.43 9.56 LVIP Mondrian International Value (07/85) MSCI ACWI Ex USA Value NR USD -2.67-5.10 5.13 3.63 3.82 4.79 LVIP SSgA International Index (06/08) MSCI ACWI Ex USA NR USD -6.13-3.87 4.45 4.43 5.13-0.11 LVIP SSgA S&P 500 Index (01/99) Russell 1000 TR USD 13.10 13.24 14.80 15.64 7.07 7.96 LVIP SSgA Small Cap Index (08/99) Russell 2000 TR USD 4.52 4.89 14.87 15.55 7.08 7.77 LVIP Vanguard Domestic Equity ETF Svc (08/01) Russell 1000 TR USD 11.65 13.24 14.23 15.64 5.92 7.96 SSgA Russell All Cap Index NL (12/85) Russell 1000 TR USD 12.07 13.24 17.12 15.64 9.03 7.96 SSgA Russell Large Cap Growth Index NL (06/09) Russell 1000 Growth TR USD 12.48 13.05 15.19 15.81 8.49 18.04 SSgA Russell Large Cap Value Index NL (06/09) Russell 1000 Value TR USD 12.81 13.45 14.81 15.42 7.30 17.73 SSgA Russell Small Cap Growth Index NL (09/09) Russell 2000 Growth TR USD 4.94 5.60 16.06 16.80 8.54 16.79 SSgA Russell Small Cap Value Index NL (09/09) Russell 2000 Value TR USD 3.66 4.22 13.67 14.26 6.89 14.40 SSgA Russell Small/Mid Cap Index NL (12/86) Russell 2000 TR USD 6.83 4.89 20.74 15.55 10.01 7.77 FCI3GP36771DRLNL page 7 of 14

Chart 1 - Variable return investments Investment options Average annual total returns as of December 31, 2014 1-yr. 5-yr. 10-yr. Since inception SSgA S&P MidCap Index NL (06/09) Russell Mid Cap TR USD 9.17 13.22 15.92 17.19 9.56 19.28 Bond funds American Funds American Hi-Inc Tr R4 (06/09) BofAML US HY Master II TR USD 0.35 2.50 7.30 8.88 7.61 10.14 American Funds Bond Fund of Amer R4 (06/09) Barclays US Agg Bond TR USD 5.39 5.97 4.43 4.45 4.71 5.50 Federated Gov Ultrashort Duration InSvc (01/82) Barclays Govt/Corp 1 Yr Duration TR USD 0.02 0.34-0.23 0.64 1.31 2.16 Franklin High Income A (10/89) BofAML US HY Master II TR USD -0.39 2.50 7.97 8.88 6.55 7.61 LVIP BlackRock Infl Prot Bd (05/04) Barclays US Treasury US TIPS TR USD 2.79 3.64 3.26 4.11 3.65 4.37 LVIP Delaware Bond (12/81) Barclays US Agg Bond TR USD 5.60 5.97 4.94 4.45 5.12 4.71 LVIP SSgA Bond Index (06/08) Barclays US Agg Bond TR USD 5.44 5.97 3.71 4.45 4.71 4.39 PIMCO Total Return Admin (06/11) Barclays US Agg Bond TR USD 4.17 5.97 4.45 4.71 3.41 Other BlackRock Global Allocation Inv A (11/13) Morningstar Global Allocation TR 1.82 3.66 7.59 6.32 4.02 LVIP Delaware Foundation Agg Allc (12/06) Morningstar Aggressive Target Risk 4.13 5.23 9.17 11.35 7.30 4.93 FCI3GP36771DRLNL page 8 of 14

Chart 1 - Variable return investments Investment options Average annual total returns as of December 31, 2014 1-yr. 5-yr. 10-yr. Since inception LVIP Delaware Foundation Mod Allc (12/06) Morningstar Moderately Aggr Target Risk 4.42 4.97 7.95 10.21 7.06 5.19 LVIP Delaware Foundation Cnsrv Allc (12/06) Morningstar Moderately Cons Target Risk 4.67 4.30 7.23 6.97 5.73 5.70 LVIP Managed Risk Profile 2010 (06/07) Morningstar Lifetime Moderate 2010 4.57 5.16 6.72 7.97 6.44 4.41 LVIP Managed Risk Profile 2020 (06/07) Morningstar Lifetime Moderate 2020 4.18 5.87 6.92 9.32 6.97 3.98 LVIP Managed Risk Profile 2030 (06/07) Morningstar Lifetime Moderate 2030 3.95 6.01 7.21 10.76 7.39 3.68 LVIP Managed Risk Profile 2040 (06/07) Morningstar Lifetime Moderate 2040 3.27 5.51 7.45 11.24 7.60 3.00 LVIP Managed Risk Profile 2050 (06/11) Morningstar Lifetime Moderate 2050 2.74 5.00 11.01 7.60 5.83 MFS VIT Utilities Series Initial (08/01) S&P 1500 Utilities TR 12.40 27.44 13.04 13.81 11.47 9.91 Vanguard LifeStrategy Cnsrv Gr Inv (08/94) Morningstar Moderately Cons Target Risk 6.37 4.30 7.56 6.97 5.61 5.73 Vanguard LifeStrategy Growth Inv (08/94) Morningstar Aggressive Target Risk 6.62 5.23 10.84 11.35 5.86 7.30 Vanguard LifeStrategy Moderate Gr Inv (06/83) Morningstar Moderately Aggr Target Risk 6.49 4.97 9.51 10.21 6.00 7.06 Chart 2 Fixed return investments Chart 2 focuses on the performance of investment options that have a fixed or stated rate of return. The chart displays the credited rate of return of each such option, the term or length of time that you will earn this rate of return, and other information relevant to performance. FCI3GP36771DRLNL page 9 of 14

Chart 2 - Fixed return investments Investment options Rate Type Return Term Guaranteed Account New money rate Portfolio rate Guaranteed minimum interest rate 2.00 1.50 0.00 Quarterly Quarterly 1-99 yrs Lincoln reserves the right to adjust the fixed or stated rate of return prospectively during the term of the contract or agreement. The most current rate of return is available at 800-510-4015. If the Guaranteed Minimum Interest Rate listed above is higher than the Portfolio rate and/or the New money rate, Lincoln's Guaranteed Minimum Interest Rate will be the actual rate credited to your account. Chart 3 Fee and expense information Chart 3 displays fee and expense information for the investment options listed in the prior two charts (Chart 1 and Chart 2). It indicates the total annual operating expenses of the options in Chart 1. Total annual operating expenses are expenses that reduce the rate of return of the investment option. This chart also shows shareholder-type fees. These fees are in addition to total annual operating expenses. Chart 3 - Fees and expenses Investment option Total annual operating expenses Net operating expenses Shareholder-type fees and transfertype restrictions As a % Per $1000 As a % Per $1000 Equity funds American Funds Europacific Growth R4 American Funds Growth Fund of Amer R4 American Funds Invmt Co of Amer R4 American Funds New Perspective R4 BlackRock Flexible Equity Investor A 0.99% $9.90 0.99% $9.90 0.83% $8.30 0.83% $8.30 0.80% $8.00 0.80% $8.00 0.95% $9.50 0.95% $9.50 1.51% $15.10 1.37% $13.70 Columbia Acorn Z 0.79% $7.90 0.79% $7.90 Delaware VIP Small Cap Value Series 1.11% $11.10 1.11% $11.10 Fidelity VIP Contrafund Svc 0.89% $8.90 0.89% $8.90 Fidelity VIP Mid Cap Init 1.19% $11.90 1.19% $11.90 Franklin Growth A 1.20% $12.00 1.19% $11.90 FCI3GP36771DRLNL page 10 of 14

Chart 3 - Fees and expenses Investment option Total annual operating expenses Net operating expenses Shareholder-type fees and transfertype restrictions As a % Per $1000 As a % Per $1000 Invesco Growth and Income Y 0.85% $8.50 0.84% $8.40 LVIP Baron Growth Opportunities LVIP Clarion Global Real Estate LVIP Delaware Growth & Income LVIP Delaware Social Awareness 1.16% $11.60 1.13% $11.30 1.07% $10.70 1.07% $10.70 0.73% $7.30 0.73% $7.30 0.75% $7.50 0.75% $7.50 LVIP Delaware Special Opps 0.86% $8.60 0.86% $8.60 LVIP Dimensional U.S. Equity RPM Svc LVIP Mondrian International Value 1.09% $10.90 1.09% $10.90 0.89% $8.90 0.89% $8.90 LVIP SSgA International Index 0.81% $8.10 0.77% $7.70 LVIP SSgA S&P 500 Index 0.52% $5.20 0.52% $5.20 LVIP SSgA Small Cap Index 0.54% $5.40 0.54% $5.40 LVIP Vanguard Domestic Equity ETF Svc 0.95% $9.50 0.90% $9.00 SSgA Russell All Cap Index NL 0.56% $5.60 0.56% $5.60 SSgA Russell Large Cap Growth Index NL SSgA Russell Large Cap Value Index NL SSgA Russell Small Cap Growth Index NL SSgA Russell Small Cap Value Index NL SSgA Russell Small/Mid Cap Index NL 0.55% $5.50 0.55% $5.50 0.55% $5.50 0.55% $5.50 0.56% $5.60 0.56% $5.60 0.56% $5.60 0.56% $5.60 0.61% $6.10 0.61% $6.10 FCI3GP36771DRLNL page 11 of 14

Chart 3 - Fees and expenses Investment option Total annual operating expenses Net operating expenses Shareholder-type fees and transfertype restrictions As a % Per $1000 As a % Per $1000 SSgA S&P MidCap Index NL 0.56% $5.60 0.56% $5.60 Bond funds American Funds American Hi-Inc Tr R4 American Funds Bond Fund of Amer R4 Federated Gov Ultrashort Duration InSvc 0.84% $8.40 0.84% $8.40 0.75% $7.50 0.75% $7.50 1.07% $10.70 0.60% $6.00 Franklin High Income A 0.76% $7.60 0.76% $7.60 LVIP BlackRock Infl Prot Bd 0.77% $7.70 0.77% $7.70 LVIP Delaware Bond 0.73% $7.30 0.73% $7.30 LVIP SSgA Bond Index 0.79% $7.90 0.68% $6.80 PIMCO Total Return Admin 0.96% $9.60 0.96% $9.60 Other BlackRock Global Allocation Inv A 1.19% $11.90 1.19% $11.90 LVIP Delaware Foundation Agg Allc LVIP Delaware Foundation Mod Allc LVIP Delaware Foundation Cnsrv Allc LVIP Managed Risk Profile 2010 LVIP Managed Risk Profile 2020 LVIP Managed Risk Profile 2030 LVIP Managed Risk Profile 2040 1.13% $11.30 0.96% $9.60 1.22% $12.20 0.95% $9.50 1.10% $11.00 0.95% $9.50 1.04% $10.40 0.91% $9.10 0.93% $9.30 0.92% $9.20 0.94% $9.40 0.93% $9.30 0.98% $9.80 0.95% $9.50 FCI3GP36771DRLNL page 12 of 14

Chart 3 - Fees and expenses Investment option Total annual operating expenses Net operating expenses Shareholder-type fees and transfertype restrictions As a % Per $1000 As a % Per $1000 LVIP Managed Risk Profile 2050 1.21% $12.10 0.96% $9.60 MFS VIT Utilities Series Initial 1.10% $11.00 1.10% $11.00 Vanguard LifeStrategy Cnsrv Gr Inv 0.70% $7.00 0.70% $7.00 Vanguard LifeStrategy Growth Inv 0.70% $7.00 0.70% $7.00 Vanguard LifeStrategy Moderate Gr Inv 0.70% $7.00 0.70% $7.00 Fixed return investments Guaranteed Account 0.00% $0.00 0.00% $0.00 There is a 20% restriction on the amount that can be transferred from this investment option in a 12-month period. Frequent trading policy: Transactions associated with market timing such as frequent, large, or short-term transfers among investment options can affect the underlying funds and their investments. Lincoln therefore reviews the number of transfers that a participant makes within given periods of time to determine if any transfer attempts to capitalize upon short-term movements in the equity markets (Market Timing Policy). If so, the participant's transfer activity will be subject to further scrutiny. Potential market timing or frequent trading may result in future trading restrictions, up to and including temporary (or permanent) revocation of telephone exchange privileges. A Market Value Adjustment may apply. Total annual operating expense: Expenses that reduce the rate of return of the investment option. Net Operating Expense: Total annual operating expense net of any applicable fund company waivers/reimbursements. The cumulative effect of fees and expenses can substantially reduce the growth of your retirement savings. For an example of the long-term effects of fees and expenses on your retirement account, visit the Department of Labor website at http://www.dol.gov/ebsa/publications/401k_employee.html. Fees and expenses are only one of many factors to consider when you decide to invest in an option. You may also want to consider whether an investment in a particular option, along with your other investments, may help you achieve your financial goals. Please visit LincolnFinancial.com for a glossary of investment terms relevant to the investment options under this plan. This glossary is intended to help you better understand the terms used in this document. Important Disclosures. Please read. Lincoln Director SM, a group variable annuity contract, is issued on contract form # 19476 and state variations by The Lincoln National Life Insurance Company, Fort Wayne, IN, and distributed by Lincoln Financial Distributors, Inc. Radnor, PA, a broker/dealer. Contractual obligations are subject to the claims-paying ability of The Lincoln National Life Insurance Company. Products and features subject to state availability. Limitations and exclusions may apply. The Lincoln Ibbotson Insight Series is not an investment option. It is a fund lineup chosen by Ibbotson and Associates from the investment options that are available in the Lincoln Director SM group variable annuity. Ibbotson Associates, Inc. is a registered investment advisor and a wholly-owned subsidiary of Morningstar, Inc. Neither Ibbotson nor Morningstar are affiliated with the Lincoln Fi- FCI3GP36771DRLNL page 13 of 14

nancial Group. The Ibbotson name is a registered mark of Morningstar, Inc. Ibbotson Associates, Inc., 22 W. Washington Street, Chicago, IL 60602. Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. Affiliates are separately responsible for their own financial and contractual obligations. FCI3GP36771DRLNL page 14 of 14