BEECH BROOK RETIREMENT SAVINGS PLAN Contribution & Employer Match

BEECH BROOK RETIREMENT SAVINGS PLAN Average Participant Retirement Account Value

BEECH BROOK RETIREMENT SAVINGS PLAN Estimated Average Employee Contribution Amount

• Participants may elect to make voluntary pretax and Roth contributions of their compensation subject to certain limitations of the Plan and the Internal Revenue Code (IRC).
• Contributions must be in 1% increments or a fixed dollar amount.
• Participants who have attained age 50 before the end of the plan year are eligible to contribute additional catch-up contributions as defined by the IRC.
• The Plan includes an automatic election by which employees who do not complete a salary reduction agreement form are automatically enrolled in the Plan with a 3% pretax deferral as of the first Plan entrance date upon meeting eligibility requirements.
• The Plan agreement includes an automatic deferral increase feature, whereby all participant deferral percentage elections are increased by 1% on May 7 of each year, up to a maximum deferral rate of 6% unless participants opt out of the deferral increase program.

• Contributory participants also receive matching contributions equal to 33% of their salary deferrals, up to 6%, provided they are employed by the Company on the last day of the plan year.

• Vesting schedule (for participants who complete an hour of service after December 31, 2001, or termination date on or after January 1, 2007): 20% vested after two years of service 40% vested after three years of service 65% vested after four years of service 100% vested after five years of credited service Vesting schedule (for participants who terminated from service prior to January 1, 2007): 30% vested after three years of service 65% vested after four years of service 100% vested after five years of credited service