ESOP Summary Plan Description

Yes, you may delay the receipt of benefits. However, if you elect to delay the receipt of benefits, there are rules which require that certain minimum distributions be made from the Plan. If you are a 5% owner, distributions are required to begin not later than the April 1st following the end of the year in which you reach age 70 1/2. If you are not a 5% owner, distributions are required to begin not later than the later of the April 1st following the end of the year in which you reach age 70 1/2 or the year in which you retire. You should see the Administrator if you feel you may be affected by these rules. ARTICLE VI DEATH BENEFITS What happens if I die while working for the Employer? If you die while working for us, then your entire account balance will be used to provide your beneficiary with a death benefit. Who is the beneficiary of my death benefit? If you are married at the time of your death, your spouse will be the beneficiary of the death benefit, unless an election is made to change the beneficiary. IF YOU WISH TO DESIGNATE A BENEFICIARY OTHER THAN YOUR SPOUSE, YOUR SPOUSE MUST IRREVOCABLY CONSENT TO WAIVE ANY RIGHT TO THE DEATH BENEFIT. YOUR SPOUSE’S CONSENT MUST BE IN WRITING, BE WITNESSED BY A NOTARY OR A PLAN REPRESENTATIVE AND ACKNOWLEDGE THE SPECIFIC NON- SPOUSE BENEFICIARY. If you are married and you change your designation, then your spouse must again consent to the change. In addition, you may elect a beneficiary other than your spouse without your spouse’s consent if your spouse cannot be located. If you are not married you may designate the beneficiary on a form to be supplied to you by the Administrator. In the event no valid designation of beneficiary exists, or if the beneficiary is not alive at the time of your death, the death benefit will be paid in the following order of priority to: (a) Your surviving spouse; (b) Your children, including adopted children, per stirpes; (c) Your surviving parents, in equal shares; or (d) Your estate. The death benefit will be paid to your beneficiary in a single lump-sum payment. Your entire death benefit must be paid to your beneficiaries within five years after your death. Since your spouse has certain rights to the death benefit, you should immediately report any change in your marital status to the Administrator. What happens if I’m a participant, terminate employment and die before receiving all my benefits? If you terminate employment with us and subsequently die, your beneficiary will be entitled to the vested percentage of your remaining account balance at the time of your death.

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