SIEMENS ENERGY, INC. PENSION PLAN

Benefits under the plan are primarily determined with reference to a participant's pay (e.g. final-average-pay formula).

A cash balance formula in a defined benefit plan that expresses the accrued benefit in terms more common to a defined contribution plan such as a hypothetical account balance or single sum amount (includes personal account plan pension equity plan life cycle plan and cash account plan).

Plan contains separate accounts under Code section 401(h) to provide employee health benefits.

As of the last day of the plan year the plan provides that no participant will get any new benefit accrual whether because of service or compensation.

Plan sponsor(s) received services of leased employees as defined in Code section 414(n) during the plan year.

Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b) (c) or (m)).