Common use of Allocation and Evaluation Clause in Contracts

Allocation and Evaluation. The value of all Trust assets shall be determined on the basis of market values as of the last market business day of each calendar quarter. Effective January 1, 1995, the value of the Kansas City Life stock shall be determined on the basis of the average of its bid price on the over-the- counter market for all business days in the last month of each calendar quarter. All stock transferred to or purchased by the Trust with respect to a Plan year shall be allocated among the accounts of persons who were participants on the last day of the Plan year and who completed at least one thousand (1,000) hours of employment during such Plan year. The allocation to each participant shall be an amount which bears the same proportion to the amount of such securities allocated to all participants in the Plan for that Plan year as the amount of each participant's compensation during the entire year bears to total compensation paid to all participants during the entire year. (Compensation in excess of one hundred thousand dollars ($100,000.00) per year with respect to any participant will be disregarded for this purpose.)

Allocation and Evaluation. The value of all Trust assets shall be determined on the basis of market values as of the last market business day of each calendar quarter. Effective January 1, 1995, the value of the Kansas City Life stock shall be determined on the basis of the average of its bid price on the over-the- the-counter market for all business days in the last month of each calendar quarter. All stock transferred to or purchased by the Trust with respect to a Plan year shall be allocated among the accounts of persons who were participants on the last day of the Plan year and who completed at least one thousand (1,000) hours of employment during such Plan year. The allocation to each participant shall be an amount which bears the same proportion to the amount of such securities allocated to all participants in the Plan for that Plan year as the amount of each participant's compensation during the entire year bears to total compensation paid to all participants during the entire year. (Compensation in excess of one hundred thousand dollars ($100,000.00) per year with respect to any participant will be disregarded for this purpose.)

Allocation and Evaluation. The value of all Trust assets shall be determined on the basis of market values as of the last market business day of each calendar quarter. Effective January 1, 1995, the value of the Kansas City Life stock shall be determined on the basis of the average of its bid price on the over-the- the-counter market for all business days in the last month of each calendar quarter. This value shall be deemed to be the fair market value of the stock. All stock transferred to or purchased by the Trust with respect to a Plan year shall be allocated among the accounts of persons who were participants on the last day of the Plan year and who completed at least one thousand (1,000) hours of employment during such Plan year. The allocation to each participant shall be an amount which bears the same proportion to the amount of such securities allocated to all participants in the Plan for that Plan year as the amount of each participant's ’s compensation during the entire year bears to total compensation paid to all participants during the entire year. (Compensation in excess of one hundred thousand dollars ($100,000.00) per year with respect to any participant will be disregarded for this purpose.)

Allocation and Evaluation. The value of all Trust assets shall be determined on the basis of market values as of the last market business day of each calendar quarter. Effective January 1, 1995, the value of the Kansas City Life stock shall be determined on the basis of the average of its bid price on the over-the- the-counter market for all business days in the last month of each calendar quarter. All stock transferred to or purchased by the Trust with respect to a Plan year shall be allocated among the accounts of persons who were participants on the last day of the Plan year and who completed at least one thousand (1,000) hours of employment during such Plan year. The allocation to each participant shall be an amount which bears the same proportion to the amount of such securities allocated to all participants in the Plan for that Plan year as the amount of each participant's ’s compensation during the entire year bears to total compensation paid to all participants during the entire year. (Compensation in excess of one hundred thousand dollars ($100,000.00) per year with respect to any participant will be disregarded for this purpose.)