XEROX CORPORATION RETIREMENT INCOME GUARANTEE PLAN

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

Benefits are based partly on the balance of the separate account of the participant. Must also include appropriate defined contribution pension feature codes.

Plan covered by PBGC that was terminated and closed out for PBGC purposes (standard or distress termination with distribution of plan assets or trustee appointed under ERISA section 4042).

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

U.S.-based plan that covers residents of Puerto Rico and is qualified under both Code section 401 and section 1165 of the Internal Revenue Code of Puerto Rico.