TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION Re: Dear DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 NOV 1 3 2014 {the "Plan") 201506013 This letter is to inform you that your request to use substitute mortality tables for making computations under section 430 of the Internal Revenue Code (the "Code") for the Plan has

been granted with respect to the populations specified in this letter, effective for a period of up to 10 years beginning with the plan year commencing January 1, 2015. Your request has been granted in accordance with section 430(h)(3) of the Code and section 303(h)(3) of the Employee Retirement Income Security Act of 1974 {"ERISA"). In granting this approval, we have considered only the development of the substitute mortality rates and whether they sufficiently reflect the mortality experience of the applicable plan populations. Accordingly, we are not expressing any opinion as to the accuracy or acceptability of any calculations or other material submitted with your request. Permission is hereby granted to use the male and female substitute mortality rates shown in the tables below: Nondisabled Nondisabled Nondisabled Nondisabled Age Males Females Age Males Females 1 0.000520 0.000467 8 0.000176 0.000120 2 0.000351 0.000304 9 0.000171 0.000114 3 0.000292 0.000227 10 0.000173 0.000115 4 0.000227 0.000170 11 0.000179 0.000117 5 0.000208 0.000154 12 0.000186 0.000121 6 0.000199 0.000144 13 0.000196 0.000127 7 0.000191 0.000135 14 0.000210 0.000135

201506018 2 Nondisabled Nondisabled Nondisabled Nondisabled Age Males Females Age Males Females 15 0.000222 0.000145 54 0.005018 0.006399 16 0.000234 0.000152 55 0.005474 0.006906 17 0.000248 0.000160 56 0.005958 0.007428 18 0.000261 0.000163 57 0.006476 0.007969 19 0.000273 0.000163 58 0.007032 0.008532 20 0.000285 0.000163 59 0.007632 0.009122 21 0.000297 0.000162 60 0.008285 0.009746 22 0.000309 0.000163 61 0.008999 0.010411 23 0.000321 0.000168 62 0.009787 0.011125 24 0.000333 0.000173 63 0.010663 0.011894 25 0.000346 0.000180 64 0.011642 0.012728 26 0.000359 0.000189 65 0.012743 0.013633 27 0.000374 0.000201 66 0.013988 0.014618 28 0.000391 0.000215 67 0.015398 0.015691 29 0.000412 0.000233 68 0.016998 0.016864 30 0.000436 0.000256 69 0.018815 0.018150 31 0.000465 0.000287 70 0.020878 0.019565 32 0.000501 0.000327 71 0.023216 0.021131 33 0.000543 0.000377 72 0.025864 0.022874 34 0.000593 0.000441 73 0.028852 0.024826 35 0.000653 0.000520 74 0.032216 0.027026 36 0.000724 0.000616 75 0.035986 0.029516 37 0.000806 0.000732 76 0.040196 0.032341 38 0.000901 0.000868 77 0.044872 0.035546 39 0.001011 0.001028 78 0.050041 0.039178 40 0.001135 0.001213 79 0.055729 0.043281 41 0.001276 0.001424 80 0.061958 0.047899 42 0.001435 0.001662 81 0.068748 0.053073 43 0.001612 0.001927 82 0.076117 0.058842 44 0.001809 0.002220 83 0.084082 0.065242 45 0.002027 0.002541 84 0.092658 0.072305 46 0.002266 0.002889 85 0.101855 0.080057 47 0.002527 0.003262 86 0.111682 0.088522 48 0.002811 0.003659 87 0.122146 0.097717 49 0.003119 0.004078 88 0.133250 0.107654 50 0.003450 0.004514 89 0.144997 0.118339 51 0.003806 0.004965 90 0.157387 0.129778 52 0.004186 0.005429 91 0.170420 0.141970 53 0.004589 0.005907 92 0.184094 0.154916

201506018 3 Nondisabled Nondisabled Nondisabled Nondisabled Age Males Females Age Males Females 93 0.198409 0.168615 107 0.400000 0.322725 94 0.213363 0.183065 108 0.400000 0.337441 95 0.228956 0.198266 109 0.400000 0.351544 96 0.247094 0.211215 110 0.400000 0.364617 97 0.268391 0.220214 111 0.400000 0.376246 98 0.291103 0.226988 112 0.400000 0.386015 99 0.313746 0.232961 113 0.400000 0.393507 100 0.335097 0.239247 114 0.400000 0.398308 101 0.354193 0.246659 115 0.400000 0.400000 102 0.370331 0.255702 116 0.400000 0.400000 103 0.383070 0.266579 117 0.400000 0.400000 104 0.392229 0.279187 118 0.400000 0.400000 105 0.397886 0.293116 119 0.400000 0.400000 106 0.400000 0.307811 120 1.000000 1.000000 The above tables will be used for all male and female participants, respectively, in the Plan. The above rates were developed based on an experience study period from January 1, 2008, through December 31, 2012, and were calculated using the WhittakerHenderson graduation method. The base year for the resulting tables is 2010. The Service has reviewed the substitute mortality rates and supporting information, and has determined that based on the information submitted, the rates sufficiently reflect the mortality experience of the applicable plan populations. Your attention is called to section 430(h)(3)(C)(ii) of the Code, section 303(h)(3)(C)(ii) of ERISA, and section 1.430(h)(3)-2(d)(4) of the regulations, which describe the circumstances in which the use of the substitute mortality table will terminate before the end of the 1 0-year period described above. In general, the substitute mortality tables can no longer be used as of the earliest of: (1) The plan year in which the plan fails to satisfy the requirements of paragraph 1.430(h)(3)-2(c)(1) of the regulations, requiring that the groups for which substitute mortality tables are used must have credible mortality experience, (2) The plan year in which the plan fails to satisfy the requirements of paragraph 1.430(h)(3)-2(d)(1) of the regulations, regarding the requirement that other plans and populations in the controlled group must use substitute mortality tables unless it can be demonstrated that they do not have credible mortality experience, (3) The second plan year following the plan year in which there is a significant change in individuals covered by the plan as described in paragraph 1.430(h)(3)-2(d)(4)(ii) of the regulations (generally applicable when there is a change of 20% or more in the number of individuals in the population for which the substitute mortality table is used),

4 201506018 (4) The plan year following the plan year in which a substitute mortality table used for a plan population is no longer accurately predictive of future mortality of that population, as determined by the Commissioner or as certified by the plan's actuary to the satisfaction of the Commissioner, and (5) The date specified in guidance published in the Internal Revenue Bulletin pursuant to a replacement of mortality tables specified under section 430(h)(3)(A) and 1.430(h)(3)-1, other than annual updates to the static mortality tables issued pursuant to 1.430(h)(3)-1 (a)(3) of the regulations. This ruling is directed only to the taxpayer that requested it. Section 611 O(k)(3) of the Code provides that it may not be used or cited by others as precedent. When filing Form 5500 for the plan years for which the substitute mortality tables are used, please note the information that is required to be attached to Schedule SB (Actuarial Information) in accordance with the instructions to that form. We have sent a copy of this letter to your Authorized Representative pursuant to a power of attorney on file in this office and to the Manager, EP Classification in Baltimore, Maryland and to the Manager, EP Compliance Unit in Chicago, Illinois. If you require further assistance in this matter, please contact (10# ) at ( ) cc: Sincerely, David M. Ziegler, Manager Employee Plans Actuarial Group 2