GKN U.S. RETIREMENT SAVINGS PLAN Contribution & Employer Match

GKN U.S. RETIREMENT SAVINGS PLAN Average Participant Retirement Account Value

GKN U.S. RETIREMENT SAVINGS PLAN Estimated Average Employee Contribution Amount

• Each year, participants may elect to contribute at least 1 percent and up to 75 percent of pre-tax and post-tax annual eligible compensation as defined by the Plan.
• The Plan provides for an automatic employee salary deferral contribution of 3 percent of an employee’s eligible compensation, unless the employee opts to elect a different deferral percentage or elects to not make a salary deferral contribution.
• The automatic contribution begins immediately after a new participant meets eligibility requirements.
• In the absence of an affirmative contribution election, the automatic contribution will increase 1 percent each year until it reaches a maximum of 10 percent.
• Participants may also make contributions to the Plan in the form of a rollover of funds from another qualified plan.

• The Company generally matches 100 percent of participant contributions on the first 1 percent of compensation deferred and 50 percent on the next 5 percent of employee contributions.

• Participants are immediately 100 percent vested in employee salary and rollover contributions and any income or loss thereon, as well as the Company’s discretionary nonelective contributions.
• Unless otherwise specified in the plan agreement for certain divisions, vesting in the Company’s matching and profit-sharing contribution portions of their accounts, plus actual earnings thereon, is based on years of service.
• A participant is 100 percent vested in the Company’s matching contribution portion of his or her account plus actual earnings thereon primarily after three years of credited service prior to January 1, 2014.
• Company matching contributions made after January 1, 2014 will be 100 percent vested after two years of service.
• Company profit-sharing contributions made after January 1, 2014 will be 100 percent vested after three years of service.
• However, if an active participant attains his or her normal retirement age or age 55, becomes physically or mentally disabled, or dies prior to attaining the normal retirement age, the participant’s account becomes 100 percent vested.