THE I.B.E.W. LOCAL NO. 701 RETIREMENT SAVINGS PLAN

To All Plan Participants:

We are pleased to present you with this updated description of the I.B.E.W. Local No. 701 Retirement Savings Plan.

Because your Retirement Savings Plan plays a significant role in your future retirement income, we believe it's important that you and your family understand the benefits provided under this Plan. For this reason, every effort has been made to explain the Plan in a clear, straightforward manner.

This booklet is an interpretation of the Plan’s legal documents. However, if this description and the Plan documents differ, the Plan documents will govern.

Please take some time to review this booklet explaining your benefits under the Retirement Savings Plan. Understanding your benefits under the Plan is an important part of preparing for retirement, at any age.

If you have questions about the Plan, or if you would like a copy of the Retirement Savings Plan’s legal documents, please contact the Plan Office at 630-393-1701.

Sincerely,

Board of Trustees

IMPORTANT TO REMEMBER

Ø Tell your family, particularly your spouse, about this booklet and where you keep it filed.

Ø If you are a participant in the Retirement Savings Plan, you may receive your benefit after 12 months of separation from Covered Employment. To protect your benefit rights, call or write the Plan Office. Arrangements will be made to furnish you with a statement of your benefit rights.

Ø After you complete an investment education seminar, you will have a choice of investing among several different investment funds. CIGNA Retirement and Investment Services will be assisting in the administration of the Plan and the investment education of participants. Detailed information about each of the different funds has been distributed to all participants. It is important for you to review all of this information carefully. If you have not received this material, please contact the Plan Office to obtain a copy. You can also call CIGNA's AnswerLine at 1-800-253-2287 to talk to a CIGNA Retirement Account Representative. In addition, you can visit the CIGNA AnswerNet website at https://answernet.retire.cigna.com for information and online access to your retirement Account. You will need a Personal Identification Number (PIN) number to receive information about your Account from either of these sources. If you do not have a PIN number, please call the CIGNA AnswerLine.

Ø The Plan Office cannot give you investment advice. After you have had an opportunity to review the investment information from CIGNA and complete your investment education requirement, we recommend that you consult with a financial advisor, if possible.

Ø Notify the Plan Office promptly if you change your address.

Nothing in this booklet is meant to interpret or change in any way the provisions expressed in the Plan Document. Only the full Board of Trustees is authorized to interpret the Plan described in this booklet. No employer, union or any representative of any employer or union, in such capacity, is authorized to interpret the Plan nor can any such person act as agent of the Trustees. The Trustees reserve the right to amend, modify or discontinue all or part of the Plan whenever, in their judgement, conditions so warrant. If you want any information regarding the Plan, such information must be communicated to you in writing signed on behalf of the full Board of Trustees either by the Trustees, or, if authorized by the Trustees, signed by the Plan Administrator.

TABLE OF CONTENTS

THE RETIREMENT SAVINGS PLAN

INTRODUCTION

BECOMING A PARTICIPANT

NAMING A BENEFICIARY

VESTING

HOLDING ACCOUNT

YOUR INDIVIDUAL ACCOUNT

VALUATION DATE

ROLLOVERS FROM OTHER PLANS

BENEFIT AMOUNT

INVESTMENT OF YOUR INDIVIDUAL ACCOUNT ASSETS

INVESTMENT ELECTIONS

YOUR INVESTMENT OPTIONS

VALUATION DATE

Determining Your Investment Mix

PREPARING FOR THE FUTURE

YOUR TIME HORIZON

RISKS AND RETURNS

Investment (Short-Term) Risk

Inflation (Long-Term) Risk

DiveRsification

Types of Investments

INVESTMENT Considerations

WHEN YOU RECEIVE PAYMENT

IN-SERVICE DISTRIBUTIONS

HARDSHIP WITHDRAWALS

SURVIVOR PAYMENT

DIVORCE SETTLEMENTS

IF YOU LEAVE COVERED EMPLOYMENT

APPLYING FOR BENEFITS

IF YOUR APPLICATION IS DENIED

TAX IMPLICATIONS

ROLLOVER OPTIONS

IF YOU OWE MONEY

IF THE PLAN ENDS

IMPORTANT INFORMATION ABOUT THE PLAN

STATEMENT OF ERISA RIGHTS

BECOMING A PARTICIPANT

You become a Plan participant at the beginning of the plan year (June 1 through May 31) in which you earn at least 200 hours of service. An hour of service equals an hour of employment for which you are paid or entitled to be paid by an Employer who participates in the Plan. This may also include hours for which you do not work such as during a period of disability.

NAMING A BENEFICIARY

When your participation begins, you need to complete a beneficiary designation form. Your beneficiary will receive your Plan benefit in the event of your death. If you are married and wish to designate someone other than your spouse as your beneficiary, your spouse must consent in writing to your designation of another beneficiary. A notary public or designated Plan representative must witness your spouse’s signature.

If you do not have a designated beneficiary(ies) at the time of your death, any survivor benefits payable will be paid as follows:

►to your surviving spouse; or if none,

► to your surviving dependent children in equal shares; or if none,

► to your surviving non-dependent children in equal shares; or if none,

►to your surviving parents in equal shares; or if none,

►to your estate.

VESTING

Once you meet the initial participation requirement, you are automatically 100% vested in, or entitled to, the full value of your Individual Account.

HOLDING ACCOUNT

When contributions are received by the Plan from your employer, they are held in a general bank account, or Holding Account, in the name of the Retirement Savings Plan for approximately 60 days before they are transferred to your Individual Account with CIGNA. This allows the Plan Trustees to ensure that your employer is making the correct amount of contributions on your behalf. When the Plan Trustees have reconciled the contributions, they then transfer your contributions to your Individual Account with CIGNA.

YOUR INDIVIDUAL ACCOUNT

An Individual Account is established for you once you become a participant and contributions are made to the Plan on your behalf. Your contributions will be transferred from the Holding Account to an Individual Account in your name with CIGNA. Your Individual Account retirement funds will be held in the Charter Guaranteed Income Fund, unless you direct that these funds be divided among the other investment funds offered by the Plan through CIGNA.

In order to be eligible to self-direct the money held in your Individual Account, you must complete the investment education seminar offered by the Plan through CIGNA. If you have any questions about when of these seminars are offered, please contact the Plan office at 630-393-1701.

VALUATION DATE

Holding Account. As of May 31 of each year, all factors for determining the value of the Plan’s Holding Account are calculated. These factors include contributions, investment income, changes in market value of investments and administration expenses. Generally, participants are charged $1 per month for administration of the general account, and this charge may be offset by the income and change in market value of the account. However, once a year when the valuation is performed, the actual expense charge will be determined and your account may be adjusted if actual expenses are more or less than $1 per month. Your share in the income from this account is then transferred to your Individual Account.

Individual Account. Your Individual Account is valued on a daily basis. This means that you will be able to change your investment choices and transfer funds among the available options daily if you choose to do so. You will receive a statement of your Account activity each quarter from CIGNA.

ROLLOVERS FROM OTHER PLANS

If you are a Plan participant who recently received or will receive a distribution from a similar qualified multiemployer retirement plan, you may be able to roll over some or all of your Account balance from the previous plan to this Plan. By doing so, your savings can continue to grow on a tax-deferred basis.

If you want to roll over a benefit from another plan, contact the Plan Office at 630-393-1701 for more information.

BENEFIT AMOUNT

The amount of your benefit is equal to the amount of your Individual Account and any employer contributions made on your behalf in the Holding Account at the time you qualify for payment of the benefit. This amount is generally the sum of all contributions made to your Account, plus interest, minus a charge for administration expenses.

Each calendar quarter you will receive a statement from CIGNA indicating the value of your Individual Account. This statement also includes factors affecting your Account since the last statement, such as contributions, interest earned, and administration expenses. If you do not receive your quarterly statement within 15 days of the end of the quarter, please contact the Plan Office or CIGNA.

In addition, you will also receive an annual statement as of May 31, from the Plan Office that will illustrate the contributions that were received on your behalf during the year. Please review this statement to see that all of the contributions made on your behalf were included in the accounting.

INVESTMENT OF YOUR INDIVIDUAL ACCOUNT ASSETS

INVESTMENT ELECTIONS

To elect or change how your Individual Account is invested, you may either access CIGNA’s AnswerLine at 1-800-253-2287, or CIGNA’s AnswerNet website at https://answernet.retire.cigna.com, using a Personal Identification Number (PIN). Once you have completed an investment education seminar, you may determine the “investment mix” of your Individual Account. You may choose to invest the money in your Account among a number of investment funds available to you through the Plan. If you do not complete the investment education seminar, or you do not elect how you want your Account balance invested, your entire Account balance will be invested in the money market fund offered under the Plan which is currently the Charter Guaranteed Income Fund

YOUR INVESTMENT OPTIONS

If you do not elect how you want your Account balance invested, or if you do not complete your investment education seminar your entire Account balance will be invested in the Charter Guaranteed Income Fund.

For specific information about the investment funds offered by the Plan, refer to the information brochure you received from CIGNA. It’s a good idea to study your investment options and consider your personal situation before deciding how to invest the money in your Individual Plan Account.

To elect or change your investment mix, you need to call CIGNA’s AnswerLine at 1-800-253-2287, or go to CIGNA’s AnswerNet website at https://answernet.retire.cigna.com , and use your Personal Identification Number (PIN) to complete your transactions. You may change your investment elections as often as daily. Investment elections become effective as soon as administratively possible. Even though you may change your investment mix daily, when making changes to your investment mix, you’ll want to consider your long-term investment strategy.

The Trustees have the right to change the investment funds offered by the Plan at any time.

VALUATION DATE

The value of your Account is updated daily. The value of your Individual Account includes employer contributions, investment earnings and/or losses and administrative expenses. Administrative expenses are distributed proportionately across all participants’ Accounts.

You will receive a statement (called a quarterly statement) four times a year that shows the value of your Individual Account with CIGNA, any earnings and/or losses and administrative expenses.

Determining Your Investment Mix

PREPARING FOR THE FUTURE

The Plan is designed to provide you with retirement income. The value of your Account builds throughout your working years, and how much it grows is influenced by the investment choices you make.

Once you have completed the required investment education seminar, you may choose how your Account is invested among the different investment options offered by the Plan. When deciding which investment mix is best for you, you’ll want to consider your time horizon, the risks and returns of the available investment options and your level of comfort with investment risk. Additional information about investments, investment strategies and performance updates may be found at the CIGNA website at http://www.cigna.com.

YOUR TIME HORIZON

Your time horizon is the number of years you have until you plan to retire. To determine your time horizon, subtract your current age from your anticipated retirement age.

It’s important to consider your time horizon when deciding which investment options are best for you. The appropriateness of an investment depends largely on how long you have until you need access to your money.

Here’s an example. A participant with 20 years until his retirement has plenty of time to ride out the potential “ups and downs” of a stock investment in order to take advantage of the stock market’s historical long-term financial performance.

A participant with only a few years until retirement may want to protect himself against sudden market fluctuations by investing in more stable investments, such as certificates of deposit (CDs) or short-term bonds.

Stock
A certificate of ownership in a company.

Certificate of Deposit (CD)
A written certification by a bank or a savings and loan association that a fixed dollar amount has been deposited with it for a fixed period of time at a predetermined rate of interest.

Bond
A certificate of debt (i.e., an IOU) issued by entities such as corporations and governments.

RISKS AND RETURNS

In general, there are two types of risk involved in investing: investment (short-term) risk and inflation (long-term) risk.

Like most things in life, all investments have risk. When you make investment decisions, it’s important to understand the types of risk involved, and their relationship to the rates of return that you can earn on your investments. This knowledge can help you create an investment strategy that’s best for your personal situation.

Investment (Short-Term) Risk

Investment (short-term) risk is the risk that your investment may decrease in value in the near future. Take, for instance, the stock market. The value of a stock can fluctuate (increase and decrease) significantly over short time periods. For this reason, stocks are often referred to as “volatile” investments and have a higher level of short-term risk than other types of investments.

At the same time, history has shown that stocks are an excellent long-term investment. U.S. stock market returns have historically outperformed other types of investments and have consistently beaten the rate of inflation over the long-term. In general, you increase your ability to earn higher rates of return on your long-term investments (generally 10 years or more) when you take on more investment risk.

If you’re nearing retirement age, you may want to minimize your exposure to investment risk. Under the Plan, the benefit you receive upon retirement is based on the value of your Account at the time you retire and elect to receive payment of your benefit, so you’ll want to minimize your chances of a sudden investment loss. If you have several years until you plan to retire, however, you may be more concerned about minimizing your exposure to inflation (long-term) risk.

Inflation (Long-Term) Risk

Inflation (long-term) risk is the risk that the purchasing power of your money will be eroded as a result of inflation. Inflation is the most serious risk for any long-term investor.

Conservative investors may feel that it’s “safer” to lower their investment (short-term) risk by avoiding stock investments. However, they miss out on earning potentially higher rates of return. A conservative investment strategy can be quite appropriate if you’re nearing retirement. However, if you invest too conservatively over long periods of time, you may be taking on unnecessary and potentially hazardous inflation risk.

DiveRsification

By investing your money in two or more of the options available (diversifying your investments), you may be able to reduce your exposure to any one type of risk.

From the three basic categories of investments – cash equivalents, bonds and stocks – investment managers have developed a number of different strategies for investors.

Types of Investments

In general, there are three types of investments: cash equivalents, bonds and stocks.

Cash Equivalents. These investment vehicles are short-term investments such as money market funds, certificates of deposits (CDs) and Treasury Bills. These investments are “liquid” or easy to redeem as cash and are often backed by the U.S. government. Funds which invest in this category seek to preserve your capital (the money you invest) and provide a steady stream of current income through the interest earned on the investment. These types of investments are considered relatively “secure” and offer a lower investment risk. However, this also means that they generally have a lower rate of return and a higher inflation risk than other types of investments.

Bonds. If you loan money to someone, you get an IOU, or a promise that the money will be paid back. When you purchase a bond, you’re essentially buying that IOU. Corporations, municipalities and government agencies (such as the U.S. Treasury) can issue bonds. A bond’s rating gives you an idea of how likely it is that the entity that issued the bond will be able to make its payments on the loan. Most bonds pay interest at specific intervals. You get back the original loan amount – the principal – when the bond matures (the date the loan is paid off).

A bond can be bought or sold between the time it is first issued and its maturity date. The value of a bond can fluctuate during this period. When interest rates are rising, bond prices usually go down. The reverse happens when interest rates are falling – bond prices usually go up. Bonds offer moderate investment and inflation risk. Their value is generally subject to fewer price swings than stock funds and usually has a higher rate of return than money market funds.

Stocks. Common stock is a unit of ownership in a company. Each share of stock represents a part of the company that issued it. Stocks rise and fall in value depending upon the performance of the company and the investment market’s reaction to how well the company is performing. In addition to the market value of a stock, some stocks pay dividends, which offer the investor the opportunity for current income without selling the stock.

Stocks provide the potential for higher investment risk and a lower inflation risk than cash equivalents and bond investments in exchange for greater long-term growth potential.

INVESTMENT Considerations

Here are some tips that can help you choose among the investment options offered through the Plan.

Tip 1 Don’t Be Too Conservative with Your Long-Term Investments

Some people invest heavily in conservative investment vehicles (i.e., money markets or CDs) to avoid investment (short-term) risk. By taking the “safe” route, the purchasing power of these investments can be easily eroded by inflation.

When making long-term investments for retirement, staying ahead of inflation is extremely important.

Tip 2 Diversify

It’s hard to predict how one investment will perform in any given time period. By putting your money in more than one type of investment, you lower your chances of experiencing a serious investment loss. For this reason, you may want to diversify the money in your Plan Account by investing in two or more of the investment options available to you.

When you diversify, you spread your investment dollars across different investments. This will help reduce the loss of capital by preventing large losses from any one investment.

Tip 3 Hold on to Long-Term Investments

The financial markets are constantly changing. You might see a certain investment option perform very well in one year, and be tempted to change your investment options in the hope that the trend will continue. Keep in mind that an investment’s past performance is no indication of its future performance. Although stocks often fluctuate in value, they have historically been reliable long-term investments. It often pays off to choose a long-term investment and stick with it.

WHEN YOU RECEIVE PAYMENT

You may receive payment of your Account when:

Ø You retire;

Ø You become totally and permanently disabled. An employee is considered totally and permanently disabled if the disability is medically determined to be permanent and continuous for the remainder of his or her life and he or she can no longer work in a job classification of the type specified in the collective bargaining agreement; or

Ø No employer contributions to the Plan are made on your behalf for 12 consecutive months.

Individual Accounts are paid in a lump-sum amount. See "Tax Implications" for important information about receiving your benefit.

IN-SERVICE DISTRIBUTIONS

While you are still working, you may request to receive a distribution from your Individual Account. This is called an in-service distribution, and is considered taxable income when received. You may request an in-service distribution of all but the previous two years (dating from the last day of the month prior to your request) of contributions and earnings. Requests are limited to one each calendar year (January 1 through December 31).

Example: On October 15, 1998, John requests an in-service distribution from his Individual Account. He may request to receive any portion of the contributions and earnings in his Individual Account as of September 30, 1996. (Contributions and earnings on or after October 1, 1996, are not available to him at this time.) He may not request another in-service withdrawal until January 1, 1999. The interest that is posted daily will be based on the remaining balance in his Individual Account.

If you continue to work in Covered Employment and are under age 59 1/2 when you receive an in-service distribution, you may incur a 10% penalty tax on that amount. This is in addition to any other taxes owed on that money. For more information about tax implications on in-service distributions, see "Tax Implications" . To apply for an in-service distribution, contact the Plan Office.

HARDSHIP WITHDRAWALS

You will be permitted to receive a distribution of a portion or all of your Individual Account if the distribution would allow you to avoid financial difficulties that could otherwise affect your future ability to work in the electrical industry. This distribution may include contributions made within the previous two years. The judgment of the Trustees regarding your financial difficulties shall govern whether you are entitled to a hardship distribution.

You must apply in writing for a distribution on account of a financial hardship. The amount of the hardship distribution may not exceed the amount of the immediate and heavy financial need. If you are married, your spouse must consent in writing to the request for a hardship distribution. Hardship withdrawals are limited to one per calendar year.

Example: Jim’s wife Nancy lost her job and has been unemployed for more than a year and a half. Jim and Nancy have been unable to make their mortgage payments on their residence for the last 10 months and their mortgage holder has begun foreclosure proceedings to collect more than $15,000 that is due. Jim has a balance of $16,000 in the Retirement Savings Plan, some of which has been contributed by his employer within the last two years. With Nancy’s consent, Jim can apply for a hardship distribution of $15,000 to meet their needs to prevent foreclosure on their home.

SURVIVOR PAYMENT

If you die before receiving your Savings Plan benefit, your benefit is paid to the person you named as your designated beneficiary. See the prior section entitled “Naming A Beneficiary.” Tax implications may affect how your beneficiary chooses to receive the money. Read "Tax Implications" for more information.

DIVORCE SETTLEMENTS

If your benefit is ordered to be paid to a former spouse or other dependent under a Qualified Domestic Relations Order (QDRO), the Plan is required to do so by law. Contact the Pension Plan Office for more information on the Plan’s QDRO procedures.

IF YOU LEAVE COVERED EMPLOYMENT

If you leave Covered Employment before you retire, you are still entitled to your benefit. However, a waiting period is required to show that you have permanently separated from employment covered under the Plan. Before you receive payment, you cannot work in Covered Employment for at least 12 consecutive months. At the end of this time, you are entitled to receive the money in your Individual Account. See "Tax Implications" for important tax information that may affect how you choose to receive your payment.

APPLYING FOR BENEFITS

When you retire or end your employment covered under the Plan, contact the Plan Office and request an application for benefits. Payment of your Individual Account cannot be made until an application is received at the Plan Office and approved by the Trustees, according to the rules of the Plan.

IF YOUR APPLICATION IS DENIED

If your application for benefits is denied, you will receive a "notice of denial." You can file a written appeal with the Plan Office within 180 days after you receive the notice of denial. At this time, you may request a hearing with the Board of Trustees, review related documents, and/or submit written comments concerning the application.

The Board of Trustees will decide on the appeal within 60 days after receipt of each appeal and issue its decision in writing within 60 days after receipt of the written request for appeal. The decision will be in writing and will include the specific basis for the decision and references to Plan provisions on which the decision was based. The decision of the Board of Trustees is final and binding.

If you have exhausted your appeals with the Board of Trustees, you may file an action in court challenging the decision. If you choose to file suit, you must do so within 60 days of the Board of Trustees' decision and you must file in the United States District court for the Northern District of Illinois, Eastern Division. In no event may you assign your rights under the Pension Plan to another person, party or entity to pursue a claim following denial of your appeal.

TAX IMPLICATIONS

The money in your Individual Account is tax-deferred, so you do not pay taxes on that amount while it remains in the Plan. However, once you receive your Individual Account, it is considered taxable income.

This Plan is designed to provide you with retirement income. Because of this, you may incur a 10% penalty tax for receiving your benefit early. This is in addition to any federal, state, or local income tax. To avoid penalties and keep your savings tax-deferred, you may generally "roll over" your benefit into a personal Individual Retirement Account (IRA) or into another qualified retirement plan.

Tax laws are complicated and change from time to time. To best understand the tax consequences of the benefit you receive, discuss your particular circumstances with a trusted tax advisor. Contact the Plan Office for assistance.

Federal law requires that federal income tax be withheld from your Plan distribution unless you elect not to have federal income taxes withheld by completing the appropriate form. If you elect not to have federal income tax withheld, you may be responsible for payment of estimated taxes.

ROLLOVER OPTIONS

You or your spouse may be able to continue deferring taxes on a taxable distribution through a "rollover." A rollover lets you transfer your otherwise taxable Plan distributions to an Individual Retirement Account (IRA) that you or your spouse, as beneficiary, has established. You may also roll over your benefit into another qualified employer's plan. You have 60 days from the time of payment to roll over all or some of the distribution. Any portion you don't roll over will be taxable in the year in which it is received.

You will receive a notice from the Plan if you are eligible for a rollover. Be sure to understand the tax consequences of receiving your distribution before doing so.

IF YOU OWE MONEY

If you have debts, you may not sign over your rights to your Individual Account, except as provided for in a Qualified Domestic Relations Order .

IF THE PLAN ENDS

If the Plan terminates or if all employer contributions stop, you will receive the portion of the total Plan assets (after Plan expenses) in the same ratio as your Individual Account bears to the Individual Accounts of all affected participants.

IMPORTANT INFORMATION ABOUT THE PLAN

The following information provides important facts about the Retirement Savings Plan that you should know.

1. Plan Name. The Retirement Savings Plan is known as the Electrical Workers Retirement Savings Plan.

2. Board of Trustees. A Board of Trustees is responsible for the operation of the Plan. The Board of Trustees consists of an equal number of employer and union representatives selected by the employers and Local 701 who have entered into collective bargaining agreements that relate to this Plan. If you wish to contact the Board of Trustees, you may use the address and telephone number below:

Board of Trustees

Electrical Workers Retirement Savings Plan

28600 Bella Vista Parkway
Suite 1110

Warrenville, Illinois 60555-1600

Telephone: 630-393-1701

As of June 1, 1998, the Trustees of the Retirement Savings Plan are:

UNION TRUSTEES

EMPLOYEE TRUSTEES

Brian Benson

670 Fairview Lane

South Elgin, Illinois 60177

Arthur Ludwig

I.B.E.W. Local No. 701

28600 Bella Vista Parkway

Warrenville, Illinois 60555-1600

John T. Murphy

Route 1 Box 161

Bastian Road

Hinkley, Illinois 60520

Timothy Ory

1525 Shenendoah Lane

Naperville, Illinois 60563

Sharon Cattaneo

Cattaneo Electric Company

17W431 Frontage Road

Darian, Illinois 60561

Bruce Creen

National Electrical Contractors Association

2200 South Main Street

Suite 316

Lombard, IL 60148

SUMMARY PLAN DESCRIPTION

THE RETIREMENT SAVINGS PLAN

INTRODUCTION

BECOMING A PARTICIPANT

NAMING A BENEFICIARY

VESTING

HOLDING ACCOUNT

YOUR INDIVIDUAL ACCOUNT

VALUATION DATE

ROLLOVERS FROM OTHER PLANS

BENEFIT AMOUNT

INVESTMENT OF YOUR INDIVIDUAL ACCOUNT ASSETS

INVESTMENT ELECTIONS

YOUR INVESTMENT OPTIONS

VALUATION DATE

Determining Your Investment Mix

PREPARING FOR THE FUTURE

YOUR TIME HORIZON

RISKS AND RETURNS

Investment (Short-Term) Risk

Inflation (Long-Term) Risk

DiveRsification

Types of Investments

INVESTMENT Considerations

WHEN YOU RECEIVE PAYMENT

IN-SERVICE DISTRIBUTIONS

HARDSHIP WITHDRAWALS

SURVIVOR PAYMENT

DIVORCE SETTLEMENTS

IF YOU LEAVE COVERED EMPLOYMENT

APPLYING FOR BENEFITS

IF YOUR APPLICATION IS DENIED

TAX IMPLICATIONS

ROLLOVER OPTIONS

IF YOU OWE MONEY

IF THE PLAN ENDS

IMPORTANT INFORMATION ABOUT THE PLAN