FLEXIBILITY FREEDOM FUTURE - Greenberg Traurig LLP

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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59½ or older for contributions andinvestment earningsIndividual contributions and related investment earnings maybe withdrawn tax-free for qualified withdrawals; Firm matchingand profit sharing contributions (if applicable to your status)and related investment earnings are taxed as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
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FLEXIBILITY FREEDOM FUTURE - Greenberg Traurig LLP

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