Common use of GENERAL INFORMATION ABOUT ROLLOVERS Clause in Contracts

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan if you do not roll it over. If you are under age 59 1/2 and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 (or if an exception applies). Where may I roll over the payment? You may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your IRA or an employer plan. You should contact the IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Required minimum distributions after age 70 1/2 (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't do a rollover, will I have to pay the 10% additional Income tax on early distributions? If you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA? If you receive a payment from an IRA when you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRA, including: •There is no exception for payments after separation from service that are made after age 55. •The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse). •The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. •There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan if you do not roll it over. If you are under age 59 1/2 59½ and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (generally, distributions made before age 59½), unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 59½ (or if an exception to the 10% additional income tax applies). Where What types of retirement accounts and plans may I roll over the paymentaccept my rollover? You may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept ac- cept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for example, no IRAs are not subject to spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer plan. Even if a plan accepts rollovers, it might not accept rollovers of certain types of distributions, such as after-tax amounts. If this is the case, and your distribution includes after-tax amounts, you may wish instead to roll your distribution over to a traditional IRA or split your rollover amount between the employer plan in which you will participate and a traditional IRA. If an employer plan accepts your rollover, the plan may restrict subsequent distri- butions of the rollover amount or may require your spouse's consent for any subsequent distribution. A subsequent distribution from the plan that accepts your rollover may also be subject to different tax treatment than distributions from this Plan. Check with the administrator of the plan that is to receive your rollover prior to making the rollover. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your IRA or an employer plan. You should contact the IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You Generally, you will have 60 days after you receive the payment to make the a deposit. If you do not do a direct rollover, the Plan is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 59½ (unless an exception excep- tion applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Required minimum distributions after age 70 1/2 (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't do a rollover, will I have to pay the 10% additional Income tax on early distributions? If you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA? If you receive a payment from an IRA when you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRA, including: •There is no exception for payments after separation from service that are made after age 55. •The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse). •The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. •There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan Settlement if you do not roll it over. If you are under age 59 1/2 59½ and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 59½ (or if an exception applies). Where may I roll over the payment? You may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan Settlement will make the payment directly to your IRA or an employer plan. You should contact the IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan Settlement is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 59½ (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan Settlement is eligible for rollover, except: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiarybeneficiary) • Required minimum distributions after age 70 1/2 70½ (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). ) The Plan administrator Settlement Administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't n’t do a rollover, will I have to pay the 10% additional Income income tax on early distributions? If you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan Settlement (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the PlanSettlement: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiarybeneficiary) • Payments from a governmental defined benefit defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first first contribution. If I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA? If you receive a payment from an IRA when you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a settlement involving a plan. However, there are a few differences differences for payments from an IRA, including: •There • There is no exception for payments after separation from service that are made after age 55. •The • The exception for qualified qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse). •The • The exception for payments made at least annually in equal or close to equal amounts over a specified specified period applies without regard to whether you have had a separation from service. •There • There are additional exceptions for (1) payments for qualified qualified higher education expenses, (2) payments up to $10,000 used in a qualified firstqualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan if you do not roll it over. If you are under age 59 1/2 1⁄2 and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 591⁄2 (or if an exception applies). Where may I roll over the payment? You may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-tax- qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment check payable directly to your IRA or an employer plan and will send it to you. You will then need to provide the check to the IRA or employer plan. You should contact the IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan is required to withhold 20% of the payment for federal income taxes (up and may be required to the amount of cash withhold for state and property received other than employer stock)local taxes as well. This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% taxes withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 591⁄2 (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment The settlement benefits paid from the Plan is eligible for rollover, except: • Certain payments spread over in a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Required minimum distributions after age 70 1/2 (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that lump sum are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't n’t do a rollover, will I have to pay the 10% additional Income income tax on early distributions? If you are under age 59 1/21⁄2, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) 13917856vC.2ase 2:09-cv-00637-LA Filed 11/22/11 Page 53 of 135 Document 132-1 891062.01-Chicago Server 2A MSW - Draft November 14, 2011 - 10:04 AM • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA? If you receive a payment from an IRA when you are under age 59 1/2591⁄2, you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a plan. HoweverFor more information, there are a few differences for payments from an IRAsee IRS Publication 590, including: •There is no exception for payments after separation from service that are made after age 55. •The exception for qualified domestic relations orders Individual Retirement Arrangements (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse). •The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. •There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed statusIRAs). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan Settlement if you do not roll it over. If you are under age 59 1/2 59½ and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 59½ (or if an exception applies). Where may I roll over the payment? You may roll over the payment to either an IRA XXX (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA XXX or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA XXX or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA XXX or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan Settlement will make the payment directly to your IRA XXX or an employer plan. You should contact the IRA XXX sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA XXX or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan Settlement is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 59½ (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan Settlement is eligible for rollover, except: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiarybeneficiary) • Required minimum distributions after age 70 1/2 70½ (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). XXX) The Plan administrator Settlement Administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't n’t do a rollover, will I have to pay the 10% additional Income income tax on early distributions? If you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan Settlement (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the PlanSettlement: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiarybeneficiary) • Payments from a governmental defined benefit defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first first contribution. If I do a rollover to an IRAXXX, will the 10% additional income tax apply to early distributions from the IRAXXX? If you receive a payment from an IRA XXX when you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions from the IRAXXX, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA XXX are the same as the exceptions listed above for early distributions from a settlement involving a plan. However, there are a few differences differences for payments from an IRAXXX, including: •There • There is no exception for payments after separation from service that are made after age 55. •The • The exception for qualified qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA XXX of a spouse or former spouse). •The • The exception for payments made at least annually in equal or close to equal amounts over a specified specified period applies without regard to whether you have had a separation from service. •There • There are additional exceptions for (1) payments for qualified qualified higher education expenses, (2) payments up to $10,000 used in a qualified firstqualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan if you do not roll it over. If you are under age 59 1/2 59½ and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 59½ (or if an exception applies). Where may I roll over the payment? You may roll over the payment to either an IRA XXX (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA XXX or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA XXX or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA XXX or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your IRA XXX or an employer plan. You should contact the IRA XXX sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA XXX or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 59½ (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Required minimum distributions after age 70 1/2 70½ (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRAXXX). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't n’t do a rollover, will I have to pay the 10% additional Income income tax on early distributions? If you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to an IRAXXX, will the 10% additional income tax apply to early distributions from the IRAXXX? If you receive a payment from an IRA XXX when you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions from the IRAXXX, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA XXX are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRAXXX, including: •There • There is no exception for payments after separation from service that are made after age 55. •The • The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA XXX of a spouse or former spouse). •The • The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. •There • There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan Fund if you do not roll it over. If you are under age 59 1/2 59½ and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (generally, distributions made before age 59½), unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 59½ (or if an exception to the 10% additional income tax applies). Where What types of retirement accounts and plans may I roll over the paymentaccept my rollover? You may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan401(k), section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for example, no IRAs are not subject to spousal consent rules apply to IRAs rules, and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan Fund will make the payment directly to your IRA or an employer plan. You should contact the IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover. The information they give you can then be used to complete the settlement administration form. You generally need to have an account opened (even if it's not funded) for an institution to process your rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You Generally, you will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan Fund is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 59½ (unless an exception applies). How much may I roll over? EXHIBIT B ADG ESOP Class Action Settlement Administrator [ADDRESS] [xxx.xxxxxxxxxxxxxxxxx.xxx] ROLLOVER FORM XXXX X CLASSMEMBER Claim Number: 1111111 000 XXXX XX XXX 0 ANYTOWN, ST 12345 In order to receive your share of the Settlement by direct rollover to a qualified individual retirement account, Class Members must complete, sign, and mail this form with a postmark on or before [DATE OF FAIRNESS HEARING]. Please review the instructions below carefully. If you wish to do a rolloverhave questions regarding this form, you may roll over all or part of contact the amount eligible for rollover. Any payment from the Plan is eligible for rollover, exceptSettlement Administrator as indicated below: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Required minimum distributions after age 70 1/2 (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't do a rollover, will I have to pay the 10% additional Income tax on early distributions? If you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA? If you receive a payment from an IRA when you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRA, including: •There is no exception for payments after separation from service that are made after age 55. •The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse). •The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. •There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).XXX.XXXXXXXXXXXXXXXXX.XXX OR CALL [PHONE NUMBER] ************************************************************************************************************************

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You After-tax contributions included in a payment from a designated Xxxx account are not taxed, but earnings might be taxed. The tax treatment of earnings included in the payment depends on whether the payment is a qualified distribution. If a payment is only part of your designated Xxxx account, the payment will include an allocable portion of the earnings in your designated Xxxx account. If the payment from the Plan is not a qualified distribution and you do not do a rollover to a Xxxx XXX or a designated Xxxx account in an employer plan, you will be taxed on a payment from the Plan if you do not roll it overearnings in the payment. If you are under age 59 1/2 and do not do a rollover½, you will also have to pay a 10% additional income tax on early distributions (generally, distributions made before age 59 ½) will also apply to the earnings (unless an exception applies). However, if you do a rollover, you will not have to pay tax until taxes currently on the earnings and you receive payments later and the 10% additional income tax will not apply have to pay taxes later on payments that are qualified distributions. If the payment from the Plan is a qualified distribution, you will not be taxed on any part of the payment even if those payments are you do not do a rollover. If you do a rollover, you will not be taxed on the amount you roll over and any earnings on the amount you roll over will not be taxed if paid later in a qualified distribution. A qualified distribution from a designated Xxxx account in the Plan is a payment made after you are age 59 1/2 ½ (or after your death or disability) and after you have had a designated Xxxx account in the Plan for at least 5 years. In applying the 5-year rule, you count from January 1 of the year your first contribution was made to the designated Xxxx account. However, if an exception applies)you did a direct rollover to a designated Xxxx account in the Plan from a designated Xxxx account in another employer plan, your participation will count from January 1 of the year your first contribution was made to the designated Xxxx account in the Plan or, if earlier, to the designated Xxxx account in the other employer plan. Where What types of retirement accounts and plans may I roll over the paymentaccept my rollover? You may roll over the payment to either an IRA a Xxxx XXX (an a Xxxx individual retirement account or Xxxx individual retirement annuity) or a designated Xxxx account in an employer plan (a tax-qualified plan, plan section 403(b) plan, plan or governmental section 457(b) 457 plan) that will accept the rollover. The rules of the IRA Xxxx XXX or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA Xxxx XXX or employer plan (for example, no spousal consent rules apply to Xxxx IRAs and Xxxx IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA Xxxx XXX or the designated Xxxx account in the employer plan. In general, these tax rules are similar to those described elsewhere in this notice, but differences include: • If you do a rollover to a Xxxx XXX, all of your Xxxx IRAs will be considered for purposes of determining whether you have satisfied the 5-year rule (counting from January 1 of the year for which your first contribution was made to any of your Xxxx IRAs). • If you do a rollover to a Xxxx XXX, you will not be required to take a distribution from the Xxxx XXX during your lifetime and you must keep track of the aggregate amount of the after-tax contributions in all of your Xxxx IRAs (in order to determine your taxable income for later Xxxx XXX payments that are not qualified distributions). • Eligible rollover distributions from a Xxxx XXX can only be rolled over to another Xxxx XXX. How do I do a rollover? There are two ways to do a rollover. You can either do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan will make the payment directly to your IRA Xxxx XXX or designated Xxxx account in an employer plan. You should contact the IRA Xxxx XXX sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit (generally within 60 days) into a Xxxx XXX, whether the payment is a qualified or nonqualified distribution. In addition, you can do a rollover by making a deposit within 60 days into a designated Xxxx account in an IRA or eligible employer plan that will accept itif the payment is a nonqualified distribution and the rollover does not exceed the amount of the earnings in the payment. You will have 60 days after cannot do a 60-day rollover to an employer plan of any part of a qualified distribution. If you receive a distribution that is a nonqualified distribution and you do not roll over an amount at least equal to the payment earnings allocable to make the depositdistribution, you will be taxed on the amount of those earnings not rolled over, including the 10% additional income tax on early distributions if you are under age 59 1/2 (unless an exception applies). If you do a direct rollover of only a portion of the amount paid from the Plan and a portion is paid to you at the same time, the portion directly rolled over consists first of earnings. If you do not do a direct rolloverrollover and the payment is not a qualified distribution, the Plan is required to withhold 20% of the payment earnings for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rolloverrollover to a Xxxx XXX, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) ); • Required minimum distributions after age 70 1/2 ½ (if you were born before July 1, 1949) or age 72 (if you were born after June 30, 1949) or after death) ; • Hardship distributions distributions; • ESOP dividends dividends; • Corrective distributions of contributions that exceed tax law limitations limitations; • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) ); • Cost of life insurance paid by the Plan Plan; • Contributions made under special Payments of certain automatic enrollment rules that are contributions requested to be withdrawn pursuant to your request within 90 days of enrollment the first contribution; and • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to is held by an IRAXXX). The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't n’t do a rollover, will I have to pay the 10% additional Income income tax on early distributions? If a payment is not a qualified distribution and you are under age 59 1/2½, you will have to pay the 10% additional income tax on early distributions for any with respect to the earnings allocated to the payment from the Plan that you do not roll over (including amounts withheld for income tax) that you do not roll over), unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment earnings not rolled over. The 10% additional income tax does not apply to the following payments from the Plan: • Payments made after you separate from service if you will be at least age 55 in the year of the separation separation; • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) ); • Payments from a governmental defined benefit pension plan made after you separate from service if you are a qualified public safety employee and you are will be at least age 50 in the year of the separation separation; • Payments of up to $5,000 made to you from a defined contribution plan within one year after the birth or adoption of a child; • Payments made due to disability disability; • Payments after your death death; • Payments of ESOP dividends dividends; • Corrective distributions of contributions that exceed tax law limitations limitations; • Cost of life insurance paid by the Plan •Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment Plan; • Payments made directly to the government to satisfy a federal tax levy levy; • Payments made under a qualified domestic relations order (QDRO) ); • Payments up to the amount of your deductible medical expenses (without regard to whether you itemize deductions for the taxable year); • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days days; • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution; and • Payments for certain distributions related to certain federally declared disasters. If I do a rollover to an IRAa Xxxx XXX, will the 10% additional income tax apply to early distributions from the IRAXXX? If you receive a payment from an IRA a Xxxx XXX when you are under age 59 1/2½, you will have to pay the 10% additional income tax on early distributions on the earnings paid from the IRAXxxx XXX, unless an exception appliesapplies or the payment is a qualified distribution. In general, the exceptions to the 10% additional income tax for early distributions from an IRA a Xxxx XXX listed above are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRAa Xxxx XXX, including: •There • There is no special exception for payments made after separation you separate from service that are made after if you will be at least age 5555 in the year of separation (or age 50 for qualified public safety employees) does not apply. •The • The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA a Xxxx XXX of a spouse or former spouse). •The • The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. •There • There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments for health insurance premiums after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).

GENERAL INFORMATION ABOUT ROLLOVERS. How can a rollover affect my taxes? You will be taxed on a payment from the Plan Settlement if you do not roll it over. If you are under age 59 1/2 59½ and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 59½ (or if an exception applies). Where may I roll over the payment? You may roll over the payment to either an IRA XXX (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA XXX or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA XXX or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA XXX or employer plan. How do I do a rollover? There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover. If you do a direct rollover, the Plan Settlement will make the payment directly to your IRA XXX or an employer plan. You should contact the IRA XXX sponsor or the administrator of the employer plan for information on how to do a direct rollover. If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA XXX or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan Settlement is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 59½ (unless an exception applies). How much may I roll over? If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan Settlement is eligible for rollover, except: • Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Required minimum distributions after age 70 1/2 70½ (or after death) • Hardship distributions • ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends) • Cost of life insurance paid by the Plan • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA). XXX) The Plan administrator Settlement Administrator or the payor can tell you what portion of a payment is eligible for rollover. If I don't n’t do a rollover, will I have to pay the 10% additional Income income tax on early distributions? If you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan Settlement (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over. The 10% additional income tax does not apply to the following payments from the PlanSettlement: • Payments made after you separate from service if you will be at least age 55 in the year of the separation • Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary) • Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation • Payments made due to disability • Payments after your death • Payments of ESOP dividends • Corrective distributions of contributions that exceed tax law limitations • Cost of life insurance paid by the Plan •Contributions • Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment • Payments made directly to the government to satisfy a federal tax levy • Payments made under a qualified domestic relations order (QDRO) • Payments up to the amount of your deductible medical expenses • Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days • Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution. If I do a rollover to an IRAXXX, will the 10% additional income tax apply to early distributions from the IRAXXX? If you receive a payment from an IRA XXX when you are under age 59 1/259½, you will have to pay the 10% additional income tax on early distributions from the IRAXXX, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA XXX are the same as the exceptions listed above for early distributions from a settlement involving a plan. However, there are a few differences for payments from an IRAXXX, including: •There • There is no exception for payments after separation from service that are made after age 55. •The • The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA XXX of a spouse or former spouse). •The • The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service. •There • There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status). Will I owe State income taxes? This notice does not describe any State or local income tax rules (including withholding rules).