X-RAY ASSOCIATES OF PORT HURON CASH BALANCE PLAN

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).

As of the last day of the plan year the plan provides that no participant will get any new benefit accrual whether because of service or compensation.

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