FEDERAL HEARINGS & APPEALS SERVICES, INC 401(K)

Profit-sharing plan.

This plan or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1 (shifting investment responsibility to participants).

Participants have the opportunity to direct the investment of all of the assets allocated to their individual accounts regardless of whether 29 CFR 2550.404c-1 is intended to be met.

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.

Total or partial participant-directed account plan where plan uses a default investment account for participants who fail to direct assets in their account.

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