FIRSTSOURCE 401(K) RETIREMENT PLAN Contribution & Employer Match

FIRSTSOURCE 401(K) RETIREMENT PLAN Average Participant Retirement Account Value

FIRSTSOURCE 401(K) RETIREMENT PLAN Estimated Average Employee Contribution Amount

• Each year, participants may elect to contribute up to the maximum compensation permissible under the Internal Revenue Code ("IRC").
• Participants who have attained age 50 before the end of the Plan year are eligible to make additional catch-up contributions.
• Participants may also contribute amounts representing distributions from other qualified defined benefit and defined contribution plans.
• The Plan Agreement includes an automatic enrollment feature whereby the Company will automatically enroll into the Plan, employees who have met eligibility requirements.
• These employees are automatically enrolled to contribute 4% of their eligible compensation to the Plan on a pre-tax basis unless such employees affirmatively take action to elect otherwise.
• In addition, all eligible participants (excluding highly compensated employees and inside traders) deferring less than 15% of Plan compensation will have their rate of deferral automatically increased by 1%.
• The automatic increase will be applied on an annual basis (anniversary of hire date) to participants deferring less than 15% of Plan compensation who have never made an affirmative election to opt out of the automatic increase feature.

• The Plan Agreement provides for a Company matching contribution equal to 25% of the first 6% of eligible compensation each participant contributes to the Plan, excluding catch-up contributions.

• Vesting schedule: 1 year: 20% 2 years: 40% 3 years: 60% 4 years: 80% 5 years: 100%