LE GRAND MARKETING, INC. CASH BALANCE PENSION 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).

Benefits are based partly on the balance of the separate account of the participant. Must also include appropriate defined contribution pension feature codes.

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).