PROCTER & GAMBLE PROFIT SHARING TRUST & EMPLOYEE STOCK OWNERSHIP 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).

Money purchase pension plan other than a target benefit plan.

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

Stock bonus plan.

Employee stock ownership plan that is not leveraged.

Employee stock ownership plan that acquires employer securities with borrowed money or other debt-financing techniques.

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

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

Plan requiring that all or part of employer contributions be invested and held at least for a limited period in employer securities.