FLEXIBILITY FREEDOM FUTURE - Greenberg Traurig LLP

Plan HighlightsFlexibilityFreedomFutureYou have the Flexibility andFreedom to shape your Future byjoining the Greenberg Traurig401(k) Plan!The Greenberg Traurig 401(k) Plan is one of the best waysto save for your retirement. This brochure provides anoverview of the features and benefits of the Plan, as wellas the tools to which you have access so you can manageyour account. Whether your retirement is around the corneror decades away, keep in mind that you should check in onyour account at least annually to make sure your strategyis on target with your saving goals.To enroll in the Plan, call the Information Line at1-866-4GT-401K (1-866-448-4015), or visit the Planwebsite at http://gt401k.ingplans.com. You can initiallyaccess your account with a six-digit Password, which isyour date of birth — MMDDYY.

FlexibilityFreedomFutureCOMPARING CONTRIBUTION OPTIONSYou can contribute to the Plan on a pre-tax and/or Roth 401(k) after-tax basis. This chart provides an overview of thebenefits and restrictions of each type of contribution.PRE-TaxContribution TypeRoth 401(k)Contribution tax treatmentContribution limits 1Contributions reduce taxable incomedollar-for-dollar – may lower the taxespaid today1%-75% of eligible earnings to maximumIRS limit of $16,500 ($22,000 for age50 and over) including Roth 401(k)contributionsNo current tax savings; contributions are taxed when made1%-75% of eligible earnings to maximum IRS limit of $16,500($22,000 for age 50 and over) including pre-tax contributionsEmployer matchPre-tax and Roth 401(k) contributions matched for eligible employees (Shareholders and Business Staffmembers only)Withdrawal tax treatmentQualified withdrawal requirements 2Contributions and investment earningsare taxed as ordinary income forqualified withdrawalsAge 59½ or older for contributions andinvestment earningsIndividual contributions and related investment earnings maybe withdrawn tax-free for qualified withdrawals; Firm matchingand profit sharing contributions (if applicable to your status)and related investment earnings are taxed as ordinary incomeAge 59½ or older (or upon disability or death) PLUSRoth 401(k) contributions remain invested for at least ataxable five-year period, beginning the year of first Roth401(k) contributionNon-qualified withdrawal penalties10% early withdrawal penalty plusordinary income taxes on contributionsand investment earnings10% early withdrawal penalty plus ordinary income taxeson investment earningsAge 70½ DistributionsRollovers permitted without taxconsequenceRegardless of contribution source, requirement of distributions upon reaching age 70½, unless accountbalance is rolled overTo an IRA or other employer qualifiedretirement plan 2 To a Roth IRA or other employer qualified retirement plan 3when that plan accepts Roth 401(k) balancesAdvantagesReduce current income taxesTaxes on qualified withdrawals deferreduntil retirementNo taxes on qualified withdrawals, excluding Firm matchingand profit sharing contributionsRollover to a Roth IRA where minimum distributions are notrequired in your lifetime21Contribution limits apply to combined total of all contribution types; IRS limits reflect the 2009 limitsand are subject to change annually. Total contributions to your account – pre-tax, Roth 401(k) andFirm matching contributions – cannot exceed the lesser of 49,000 or 100% of pay in 2009.2Qualified withdrawals require no account loans or will be treated as “deemed distributions.”3Rollovers to qualified retirement plans are subject to the rules and restrictions of thereceiving plan.

Making Contributions to Your AccountYou may contribute 1% to 75% of your pay to the Plan, in 1%increments, on a pre-tax basis and/or Roth 401(k) post-tax basis.For a comparison of these contribution options, please see the tableto the left. An annual IRS dollar limit of $16,500 for 2009 appliesto your pre-tax and/or Roth 401(k) post-tax contributions.You have the option of setting the Contribution Rate Escalator,a feature that automatically increases your contribution in setincrements — 1%, 2% or 3% — according to your instructions.You can elect pre-tax and/or Roth 401(k), or set the ContributionRate Escalator at any time through the Plan website or by callingthe Information Line.Catch-up ContributionsIf you are or will be age 50 or older by the end of the calendaryear, you may make an additional pre-tax and/or Roth 401(k)post-tax catch-up contribution of up to $5,500 for 2009. Whenyou first make a catch-up election, your election will remain ineffect each year until you change it.NEW OR EXPERIENCED: Investment optionsfor everyoneThe Plan offers a two-tiered investment option approach. You canchoose funds from either or both tiers.Option 1 — Build your own portfolioChoose from a wide variety of plan investment options to createyour own diversified portfolio.Stable Value FundWells Fargo Stable Value FundPIMCO Total Return FundT. Rowe Price Equity Income FundSSgA S&P 500 Index FundAmerican Funds Growth Fund of AmericaCRM Mid Cap Value FundArtisan Mid Cap FundGoldman Sachs Small Cap Value FundMorgan Stanley Institutional Small Company Growth FundAmerican Funds EuroPacific Growth FundOption 2 — Choose a pre-mixed portfolioChoose one of the ten pre-mixed Target Retirement Funds. TheTarget Retirement Funds provide diversification across the assetclasses and are professionally managed to shift from a moreaggressive strategy to a more conservative strategy the closer theyare to their maturity date. You simply select the fund that mostclosely matches your expected retirement date (or the date you’llneed your savings).SSgA Target Retirement Income FundSSgA Target Retirement Fund 2010SSgA Target Retirement Fund 2015SSgA Target Retirement Fund 2020SSgA Target Retirement Fund 2025SSgA Target Retirement Fund 2030SSgA Target Retirement Fund 2035SSgA Target Retirement Fund 2040SSgA Target Retirement Fund 2045SSgA Target Retirement Fund 2050Your investment elections for your pre-tax and/or Roth 401(k)post-tax contributions must be the same. You can change yourinvestment elections at any time. Detailed information on eachinvestment option can be obtained through the Plan website orby calling the Information Line.Investment AdviceFor assistance in determining what investment strategy will helpyou meet your goals, the ING Advisor Service SM * provides youwith unbiased retirement planning advice, personalized reportsand ongoing support.To learn more about this option, call the Information Line andask to speak to an ING Financial Advisor, who will work withyou to develop a saving and investment plan based on yourretirement goals, or access the online interactive application onthe Plan website.*Advisory Services provided by ING Investment Advisors, LLC. ING InvestmentAdvisors, LLC does not give tax or legal advice. A Disclosure Statement maybe viewed online by accessing the ING Advisor Service link (Access viahttp://gt401k.ingplans.com). You may also request from an ING Advisorby calling the Information Line at 1-866-4GT-401K. The forecasts are notguarantees of future results. The forecasts derive from forward looking modelsof the economy and securities markets that may use such data as historicalreturns, historical correlation, expected growth rates, and calculated riskpremiums based on those and other hypothetical assumptions. The completenessof our recommendations is dependent on the completeness of the informationyou furnish to us.3

Firm Match-variableIf you are a Shareholder or Business Staff member, Greenberg Traurig will help yousave for the future by adding a Firm matching contribution to your account. Associates,Of Counsel and law clerks are not eligible to receive Firm matching contributions.You become eligible for the Firm matching contribution the first day of the calendar quarterafter attaining one year of service and 1,000 hours. Currently, Greenberg Traurig willmatch 100% of the first $250 you contribute of your eligible pay. In order to receivethe Firm matching contribution, you must be an active employee and have completed1,000 hours of service as of the last day of the plan year (December 31).Profit Sharing ContributionIf you are a Shareholder or a Business Staff member, you are eligible to receive a profitsharing contribution on the first day of the calendar quarter after you have completedone year of service. Once you have satisfied the eligibility requirements to receive aprofit sharing contribution for any plan year, you must have completed 1,000 hours ofservice in that plan year and be employed on the last day of the plan year (December31) to receive profit sharing contributions. In your first year of eligibility for thiscontribution, only your compensation for the portion of the plan year in which youare eligible is taken into account. Of Counsel are not eligible to receive profit sharingcontributions.VestingTo be vested is to own all the money in your account.You are always 100% vested in your own contributions, rollover contributions, Firmmatching contributions, and the investment earnings on those contributions. If youshould reach age 65, become permanently disabled or die young, you becomeautomatically 100% invested in all Firm contributions and earnings. Shareholders andBusiness Staff members are immediately 100% vested in the value for the Firm matchingand profit sharing contributions.4

Beneficiary DesignationYou can elect, view or edit beneficiary information online through the Plan website.If you wish to elect someone other than your spouse as your primary beneficiary, aspousal consent form must be submitted.Account StatementsYou are able to view your account statement online, and you can specify thecontent and date range for the information you wish to view. If you would like acopy of your statement, you can print one at any time. Your online statement isavailable in addition to the quarterly statement you receive in the mail. If you wishto stop receiving quarterly statements in the mail, simply make the election online(you will only receive an annual statement).Confirmation StatementsAny time you make a transaction, a confirmation statement will be mailed withintwo to three business days. If you do not wish to receive a confirmation statement,you can choose to receive certain confirmation statements electronically through asecure e-mail box on the Plan website.LEAVING THE FirmIf you retire, leave or are separated from Greenberg Traurig, you will need todecide what to do with your account balance. You will have several distributionoptions depending on your account balance. Please note that:• If your vested account balance is less than $1,000, your account will automaticallybe paid to you in a lump sum 90 days after termination unless you elect to roll itover to another qualified plan.• If your vested account balance is between $1,000 and $5,000, your accountwill automatically roll over to a Citibank IRA 90 days after termination unless yourequest otherwise.To learn more about your distribution options, visit the Plan website or call theInformation Line to speak with a Customer Service Associate.6

LOG IN OR MAKE THE CALL!Accessing Your AccountPlan website — http://gt401k.ingplans.comThe Plan website is an online account resource that allows you to enroll in the Plan,obtain account and plan specific information, and perform account transactions,24 hours a day. It also provides a wide range of interactive tools to help you learnmore about saving, investing, and access to the ING Advisor Service, providingpersonalized investment advice.Step 1: Log on to http://gt401k.ingplans.comStep 2: Enter your Social Security or Login Username number and Password*(your birthdate — mmddyy) and click “login”Step 3: From your account page, select the Plan from the drop-down menuThe Plan Information Line — 1-866-4GT-401K (1-866-448-4015)The Information Line is a toll-free, automated telephone system that allows you to performmost transactions 24 hours a day. It is confidential and requires your Social Securitynumber and your Password for access. Customer Service Associates are availableMonday through Friday, 8:00 a.m. to 11:00 p.m. Eastern Time, (except on stockmarket holidays), to help you with transactions and answer questions. ING FinancialAdvisors are available to assist you with personalized investment advice from 8:00a.m. to 8:00 p.m. Eastern Time.Step 1: Dial toll-free 1-866-4GT-401K (1-866-448-4015)Step 2: Enter your Social Security number and Password* (your birthdate — mmddyy)Step 3: Choose from one of the following options:1) Account Information1 Account balance2 Fund performance3 Daily fund prices2) Investment Elections/Contribution Information2 Change contribution election percent3 Change investment elections3) Reallocation/Transfers1 Reallocate account2 Transfer between funds3 Rebalance account4) Form Request5) Other Options1 Withdrawal information2 Loan information3 Change Password/Enable Internet9) Exit Voice Response Unit0) Customer Service Associate/ING Advisor Service*For security purposes at login you will be asked to change your initial Password.7

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