IRVINE KID'S DENTIST 401(K) 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.

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

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