BRENT SCARBROUGH & COMPANY EMPLOYEE STOCK OWNERSHIP PLAN

Participants have the opportunity to direct the investment of a portion of the assets allocated to their individual accounts regardless of whether 29 CFR 2550.404c-1 is intended to be met.

Employee contributions are allocated to separate accounts under the plan or employer contributions are based in whole or in part on employee deferrals or contributions to the plan. Not applicable to 401(k) plans with only QNECs and/or QMACs or to 403(b)(1) 403(b)(7) or 408 arrangements.

Employee stock ownership plan that acquires employer securities with borrowed money or other debt-financing techniques.

The employer maintaining this ESOP is an S corporation.

Total or partial participant-directed account plan where plan uses a default investment account for participants who fail to direct assets in their account.

Plan requiring that all or part of employer contributions be invested and held at least for a limited period in employer securities.