Q.   Are all benefits paid by the Plan taxable?
A.   Yes.  Because the benefits are generated by Employer Contributions, they are
       fully taxable when paid to the recipient.

Q.  Can employees elect to pay additional contributions to the Plan?
A.   No.  The Plan can only accept contributions paid by the employer except in the
      limited circumstances described in the Plan Document.

Q.   Can I receive Social Security Benefits in addition to those provided by this Plan?
A.   Yes.  Benefits paid by the Social Security Administration are independent of this
       Plan.  You should file for any benefits to which you are entitled from Social
       Security.

Q.   When may I obtain a statement of the Service Credit and the benefits I have earned?
A.   You may request from the Plan Office a statement of Service Credit and
       benefits earned.  Participants with current contributions will automatically
       receive a statement after the end of each year.

Q.   May I receive a loan or hardship withdrawal of my Vested Pension?
A.   No.  These two features commonly found in Defined Contribution plans [such
       as 401(k) plans] are not available in traditional Defined Benefit plans like this
       one.  The main purpose of this Plan is to provide retirement security by paying
       a monthly pension for the life of the pensioner and, in some cases, the life of
       the spouse.  Lump sums are only available for small pensions, Withdrawal
       Benefits, certain Death Benefits and qualifying disability situations.

Q.   If I owe money, can I sign over my pension benefit?  Is it subject to lien or
       garnishment?
A.   No.  The Plan is not allowed to accept any pledge or assignment of your
       pension payment, and it cannot be attached, garnished or levied against by
       anyone to whom you owe money.  If you are in bankruptcy, pension benefits do
       not count as part of your assets.
       Exceptions:   Qualified Domestic Relations Orders, described in Section II(I).
       Also, the Internal Revenue Service can assert a lien or levy against monthly
       benefits that exceed a certain amount, if you fail to pay federal taxes.

Q.   When can I elect a rollover of my benefits to my IRA account or another qualified plan?
A.   If you are vested for a monthly pension, that benefit cannot be transferred.
      However, lump sum payments for death, disability, withdrawal or actuarial
      equivalent less than $5,000 are eligible rollover distributions.  Before payment,
      you will be provided with rollover information and be given an opportunity to
      elect a rollover if you qualify.

Q.   Can my monthly pension be deposited directly to my bank account?
A.   Yes.  Complete the direct deposit sign-up section of your Application for
       Pension.  Although your first check will come to your personal address,
       subsequent monthly payments will be made directly to your bank on the first
       business day of the month, without delays from checks being late, lost or
       stolen.  If you are currently receiving pension and have not signed up for direct
      deposit, please call the Plan Office for information about the advantages of this
      free service.

                      Summary Plan Description Contents  /  Participant Information