CMA GROUP SALARY DEFERRAL PLAN Contribution & Employer Match

CMA GROUP SALARY DEFERRAL PLAN Average Participant Retirement Account Value

CMA GROUP SALARY DEFERRAL PLAN Estimated Average Employee Contribution Amount

• The Plan allows participants to make voluntary deferral contributions up to the maximum percentage allowable not to exceed the limits of Code Section 401(k).
• The Plan includes an auto-enrollment provision whereby all newly eligible employees are automatically enrolled in the Plan unless they affirmatively elect not to participate in the Plan.
• Automatically enrolled participants have their deferral rate set at 4% of eligible compensation and their contributions invested in a designated balanced fund.
• Participants who are automatically enrolled will have their deferred percentage increased by 1% each year until it reaches a maximum of 9% of eligible compensation, unless an election is made otherwise.
• Participants who have attained age 50 before the end of the Plan year are eligible to make catch up contributions.
• Participants may also contribute amounts representing distributions from other qualified plans.

• The Company makes a dollar-per-dollar matching contribution of up to a maximum of $500 per year for each participant.

• Participants are immediately vested in their voluntary contributions plus actual earnings thereon.
• Vesting in the remainder of their accounts is based on years of service.
• A participant is 100% vested after six years of working 1,000 hours per year of credited service, the attainment of age sixty five, or if their employment is terminated because of death or total disability.