ESOP Summary Plan Description

DEATH BENEFITS What happens if I die while working for the Employer? ............................................................................13 Who is the beneficiary of my death benefit? ..............................................................................................13 What happens if I’m a participant, terminate employment and die before receiving all my benefits?.......13 ARTICLE VII IN-SERVICE DISTRIBUTIONS Can I withdraw money from my account while working?..........................................................................14 ARTICLE VIII TAX TREATMENT OF DISTRIBUTIONS What are my tax consequences when I receive a distribution from the Plan? ............................................14 Can I reduce or defer tax on my distribution? ....................................................................................14 ARTICLE IX HOURS OF SERVICE What is an Hour of Service? .......................................................................................................................15 How are Hours of Service credited? ...........................................................................................................15 ARTICLE X YOUR PLAN’S TOP HEAVY RULES What is a top heavy plan? ...........................................................................................................................15 What happens if the Plan becomes top heavy? ...........................................................................................15 ARTICLE XI PROTECTED BENEFITS AND CLAIMS PROCEDURES Is my benefit protected?..............................................................................................................................15 Are there any exceptions to the general rule? .............................................................................................16 Can the Plan be amended? ..........................................................................................................................16 What happens if the Plan is discontinued or terminated? ...........................................................................16 How do I submit a claim for Plan benefits?................................................................................................16 What if my benefits are denied? .................................................................................................................16 What is the Claims Review Procedure? ......................................................................................................17 What are my rights as a Plan participant?...................................................................................................19 What can I do if I have questions or my rights are violated?......................................................................20 ARTICLE XII PLAN EXPENSES ARTICLE XIII GENERAL INFORMATION ABOUT THE PLAN General Plan Information............................................................................................................................21 Employer Information.................................................................................................................................21 Administrator Information ..........................................................................................................................22 Trustee Information ....................................................................................................................................22 Service of Legal Process .............................................................................................................................22

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