Q. How will contributions be made?
A. The pre-tax contribution percentage which you choose will be taken from your gross pay automatically and deposited in your account.

Q. Can I change the amount of my contribution?
A. Yes, you can stop your contribution rate at any time with reasonable notice. You may increase or decrease your contribution on dates specified in your Plan.

Q. Can I withdraw money from the Plan if I need it?
A. Since the plan is a special tax shelter program authorized by the IRS, withdrawals from your before-tax employee account cannot be made except in cases of serious financial hardship. "Hardship" is defined by your plan.

Q. How am I taxed on the contributions to the Plan and payments I receive from the Plan?
A. Normally, you will not have to pay income taxes on money held by the plan until you actually receive a payment. There may, however, be ways that you can lower or delay the amount of tax that you have to pay when you do receive money from the Plan. When you receive a payment, the Plan administrator will give you a more detailed explanation of these choices. However, the tax rules are very complex and you should always consult a qualified adviser when you become eligible to receive a payment.

Q. How does my participation in the Plan affect my IRA contribution?
A. IRS rules do not allow a person who is an active participant in a qualified retirement plan (such as yours) to make a fully tax deductible IRA contribution unless the person's adjusted gross income is below $32,000 (in the case of a single individual) or $52,000 (in the case of a married individual filing a joint return). Generally, once you join the Plan, you are considered to be an active participant. If you do not qualify for a fully deductible IRA contribution, you may still contribute to an IRA; however, your contribution will be either partially deductible or not deductible at all.

Q. How will payments be made when I retire?
A. When you retire, your account will be paid to you either in one single lump sum payment or in equal installment payments over a fixed number of years.

Q. If I stop working before my retirement, when will my vested amount be paid?
A. Your vested benefit will be paid within a reasonable time and in accordance with the plan provisions in the event of your separation of employment.

Q. What if I die before I retire?
A. Your beneficiary will be entitled to 100% of your vested account balance upon your death (plus the proceeds of any life insurance if a policy was purchased for you). If you are married, your death benefit will be paid to your spouse unless you and your spouse name someone else.