SPRINGFIELD DENTISTRY FM, LLC CASH BALANCE 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 covering self-employed individuals.

Plan sponsor(s) is (are) a member(s) of a controlled group (Code sections 414(b) (c) or (m)).