NEW KARMA HOLDINGS CORP. PROFIT SHARING PLAN

Age/service weighted plan where allocations are based on age service or age and service; or new comparability or similar plan where allocations are based on participant classifications consisting entirely or predominantly of highly compensated employees or the plan provides an additional allocation rate on compensation above a specified threshold that exceeds the permitted disparity limits of Code section 401(l).

Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.

Profit-sharing plan.

Participant-directed brokerage accounts provided as an investment option under the plan.

A master prototype or volume submitter plan that is the subject of a favorable opinion or advisory letter from the IRS.