COX, CASTLE & NICHOLSON LLP CASH BALANCE PENSION 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).

Benefits are based partly on the balance of the separate account of the participant. Must also include appropriate defined contribution pension feature codes.

As of the last day of the plan year the plan provides that no participant will get any new benefit accrual whether because of service or compensation.

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.

Plan covering self-employed individuals.

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