FSC RETIREMENT PLAN

Benefits are primarily a flat dollar amount (including a dollar amount per year of service).

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.

Plan contains separate accounts under Code section 401(h) to provide employee health benefits.