Help for item E.4d.

Provide a statement indicating how fees and expenses attendant to the IRA will be allocated (i.e., the extent to which expenses will be borne by the account holder alone or shared with the distributing plan or plan sponsor). For example, if the fees to establish the IRA will be paid entirely by the Plan Sponsor and the ongoing fees paid from the IRA, the entry could read: "All fees and expenses related to the establishment of the IRA will paid by the Plan Sponsor. All fees and expenses incurred after the IRA is established will be deducted from the IRA."

The description must be provided if the Plan involuntarily distributes an account balance greater than $1,000 and less than or equal to $5,000. The entry to this item will appear in the Summary Plan Description (and the Summary of Material Modifications if the SMM is generated as a part of the Mandatory Rollover Amendment). This information will not be used in the formal plan document. See ERISA Reg 2550.404a-2(c)(4) below for more information.

ERISA Reg 2550.404a-2(c)(4)

(4) Participants have been furnished a summary plan description, or a summary of material modifications, that describes the plan's automatic rollover provisions effectuating the requirements of section 401(a)(31)(B) of the Code, including an explanation that the mandatory distribution will be invested in an investment product designed to preserve principal and provide a reasonable rate of return and liquidity, a statement indicating how fees and expenses attendant to the individual retirement plan will be allocated (i.e., the extent to which expenses will be borne by the account holder alone or shared with the distributing plan or plan sponsor), and the name, address and phone number of a plan contact (to the extent not otherwise provided in the summary plan description or summary of material modifications) for further information concerning the plan's automatic rollover provisions, the individual retirement plan provider and the fees and expenses attendant to the individual retirement plan.

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.

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