KINGS INTERNATIONAL GROUP, INC. CASH BALANCE PLAN

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

A cash balance formula in a defined benefit plan that expresses the accrued benefit in terms more common to a defined contribution plan such as a hypothetical account balance or single sum amount (includes personal account plan pension equity plan life cycle plan and cash account plan).

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).

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