Help for item E.5.

GENERAL:

Select the form of distribution from the Plan after Termination for reasons other than death. See item E.7 regarding distributions that become payable upon the death of the Participant.

The options are as follows:

Lump sum only.

Lump sum and installments. Lump sum payment or substantially equal annual, or more frequent installments over a period not to exceed the joint life expectancy of the Participant and his Beneficiary.

Continuous right of withdrawal. Under a continuous right of withdrawal pursuant to which a Participant may withdraw such amounts at such times as he shall elect.

BASIC PLAN DOCUMENT:

Section 7.02(a) Timing And Form Of Distributions:

(a) Distribution for Reasons Other Than Death. If a Participant's Account balance becomes distributable pursuant to Section 7.01 for any reason other than death and such amount is not required to be distributed in the form of a Qualified Joint and Survivor Annuity pursuant to Section 7.10, payment of his vested Account shall commence at such times and shall be payable in the form and at such times as specified in the Adoption Agreement. To the extent permitted in the Adoption Agreement, a Participant may elect to have the Plan Administrator apply his entire Account toward the purchase of an annuity contract. The terms of such annuity contract shall comply with the provisions of this Plan and any annuity contract shall be nontransferable and shall be distributed to the Participant. Notwithstanding the foregoing, if the Adoption Agreement provides that the Plan is a standardized plan: (i) distributions after Termination of Employment for reasons other than death shall commence as soon as administratively feasible after all contributions have been allocated relating to the Plan Year in which the Participant's Account balance becomes distributable, and (ii) distributions from the Plan may be made in cash or in-kind.

The method of distribution shall be selected by the Participant on a form prescribed by the Plan Administrator. If no such selection is made by the Participant, payment shall be made in the form of a lump sum distribution unless payment is required to be made in the form of a Qualified Joint and Survivor Annuity pursuant to Section 7.10.

The foregoing is only intended to be a brief overview of applicable plan provisions. You should carefully review the entire Adoption Agreement and the entire Basic Plan Document to ensure that your responses to the Adoption Agreement questions accurately reflect the intended design of the plan.

DistributionForm