ZHAO DDS DENTAL CORPORATION 401K PLAN

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

Profit-sharing plan.

Cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan under which employees may elect to defer part of their compensation or receive these amounts in cash.

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.