ERNST & YOUNG PARTNERSHIP DEFINED BENEFIT RETIREMENT 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).

Defined benefit plan whose benefits are offset by retirement benefits provided under an employer-sponsored defined contribution plan.

U.S.-based plan that covers residents of Puerto Rico and is qualified under both Code section 401 and section 1165 of the Internal Revenue Code of Puerto Rico.