NORTHERN VIRGINIA CENTER FOR ORAL AND FACIAL SURGERY, LLC CASH BALANCE 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).

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).

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).

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