WM GROUP WEST ENGINEERS PC 401(K) PLAN

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).

Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer.

Profit-sharing plan.

Cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan under which employees may elect to defer part of their compensation or receive these amounts in cash.

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