Significant Index No. 0430.00-00 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") 201506019 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

2015060 .. 1,9 2 Nondisabled Nondisabled Nondisabled Nondisabled Age Males Females Age Males Females 15 0.000222 0.000145 54 0.002475 0.002477 16 0.000234 0.000152 55 0.002793 0.002809 17 0.000248 0.000160 56 0.003142 0.003169 18 0.000261 0.000163 57 0.003518 0.003559 19 0.000273 0.000163 58 0.003914 0.003982 20 0.000285 0.000163 59 0.004329 0.004437 21 0.000298 0.000162 60 0.004764 0.004929 22 0.000308 0.000163 61 0.005224 0.005458 23 0.000321 0.000168 62 0.005712 0.006027 24 0.000330 0.000173 63 0.006236 0.006640 25 0.000340 0.000180 64 0.006804 0.007302 26 0.000356 0.000190 65 0.007427 0.008018 27 0.000363 0.000198 66 0.008120 0.008800 28 0.000374 0.000208 67 0.008899 0.009660 29 0.000392 0.000219 68 0.009786 0.010616 30 0.000422 0.000231 69 0.010806 0.011684 31 0.000475 0.000244 70 0.011992 0.012887 32 0.000535 0.000258 71 0.013378 0.014246 33 0.000600 0.000271 72 0.015007 0.015786 34 0.000668 0.000282 73 0.016925 0.017535 35 0.000735 0.000292 74 0.019182 0.019523 36 0.000800 0.000300 75 0.021832 0.021783 37 0.000860 0.000306 76 0.024931 0.024352 38 0.000910 0.000312 77 0.028537 0.027276 39 0.000950 0.000320 78 0.032707 0.030600 40 0.000983 0.000332 79 0.037500 0.034379 41 0.001009 0.000353 80 0.042971 0.038665 42 0.001030 0.000388 81 0.049174 0.043514 43 0.001052 0.000443 82 0.056160 0.048980 44 0.001077 0.000519 83 0.063974 0.055117 45 0.001110 0.000616 84 0.072654 0.061976 46 0.001155 0.000734 85 0.082233 0.069605 47 0.001219 0.000872 86 0.092736 0.078051 48 0.001304 0.001031 87 0.104183 0.087355 49 0.001416 0.001212 88 0.116588 0.097556 50 0.001558 0.001416 89 0.129962 0.108688 51 0.001734 0.001643 90 0.144313 0.120781 52 0.001944 0.001895 91 0.159648 0.133862 53 0.002191 0.002173 92 0.177311 0.147953

z·otso6o .. 19 3 Nondisabled Nondisabled Nondisabled Nondisabled Age Males Females Age Males Females 93 0.197891 0.163072 107 0.400000 0.373153 94 0.220338 0.179232 108 0.400000 0.377344 95 0.243709 0.196444 109 0.400000 0.381275 96 0.267170 0.214712 110 0.400000 0.385105 97 0.289993 0.234044 111 0.400000 0.388873 98 0.311560 0.254439 112 0.400000 0.392502 99 0.331357 0.275902 113 0.400000 0.395796 100 0.348981 0.298431 114 0.400000 0.398439 101 0.364135 0.318798 115 0.400000 0.400000 102 0.376629 0.334489 116 0.400000 0.400000 103 0.386383 0.346489 117 0.400000 0.400000 104 0.393422 0.355665 118 0.400000 0.400000 105 0.397881 0.362767 119 0.400000 0.400000 106 0.400000 0.368425 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),

~01506019 4 (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 (ID# ) at( ) cc: Sincerely, David M. Ziegler, Manager Employee Plans Actuarial Group 2