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 FEB 0 4 2015 201518022 This letter constitutes notice that approval has been granted for the change in assumptions as described below. The ruling applies for the plan year beginning October 1, 2013. This ruling is made in accordance with section 430(h}(5} of the Internal Revenue Code (Code} and section 303(h)(5) of the Employee Retirement Income Security Act of 1974. Your authorized representatives reviewed and confirmed each of the rates contained in this ruling on November 10, 2014. In issuing this ruling, we have considered only the acceptability of the new assumptions and, as necessary, the method by which the transition is to be made between the prior and the new assumptions. Accordingly, we are not expressing any opinion as to the accuracy or acceptability of any calculation or oth~r material submitted with your request. Please note that this letter addresses only specific issues arising under section 430 of the Code and the approval granted herein should not be read to imply that the Plan as it stands satisfies the requirements of other sections of the Code. This approval applies to the following changes in assumptions: • Retirement rates • Disability rates • Select and ultimate withdrawal. rates • Percent electing a joint and survivor option

2 201518022 The retirement rates that have been approved are as follows: 10/1/20 Age Less than 30 years 30- 32years Over 32 years 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 - 10/1/20 Age Less than 30 years 30-32 years Over 32 years 47 48 49 50 51 52 53 54 55 56 57 58 -

3 201518 0-22 10/1/20 Age Less than 30 years 30-32 years Over 32 years 59 60 61 62 63 64 65 66 67 68 69 70 - 10/1/20 Age Less than 30 years 30-32 years Over 32 years 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 ' 63 64 65 66 67 ' 68 69 70 -

4 201518022 10/1/20 Age Less than 30 years 30-32 years Over 32 years 47 48 49 50 ' 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 - The disability rates that have been approved are as follows: Age Rates 27 % 28 % 29 % 30 % 31 % 32 % 33 % 34 '% 35 % 36 % 37 % 38 % 39 1% 40 % ....:..;:..._

5 201518022 Disability rates (Continue d) Age Rates 41 % 42 % 43 % 44 % 45 % 46 % 47 % 48 % 49 % 50 % 51 % 52 % 53 % 54 % 55 % 56 % 57 % 58 % 59 % 60 % 61 % 62 % 63 % 64 % ...:..:::.... The withdraw rates that have been approved are as follows: Age/Service 0 1 2 3 4 5 25 % % % % % '% 26 % % % % % % 27 % % % % % % 28 % % % % % % 29 % % % % % % 30 % % % % % ~

.------------------------------------------------ 6 201518022 Withdraw rates (continued) ~e 0 1 2 3 4 5 31 % % % % % % 32 % % % % % % 33 % % % % 0,{, % 34 % % % % % % 35 % % % % % % 36 ·% % % o/o % % 37 % % % % % % 38 % % % % % % 39 o/o % % % % % 40 o/o % o/o % % % 41 % ·% % % % % 42 o/o % o/o % % % 43 o/o % % o/o % % 44 % % % % o/o % 45 % % o/o % % % 46 % % % % % % 47 % % % % % % 48 % % o/o % % % 49 % % % % % % 50 % o/o % % % ·% 51 % % % % % % 52 % % lo/o % % % 53 % % •% % % ·% 54 % % % % % % 55 % % % % % % 56 % % % % % % 57 % % % % % % 58 % % o/o % % % 59+ ·% o/o % % % % The percent electing a joint and survivor option assumption is approved as follows: Percentaoe Male % Female % When filing Form 5500 for the plan year beginning October 1. , please indicate on line 24 of the Schedule 58 by checking the "Yes" box that a change in non-prescribed assumptions has been made for the current year. You should also include a copy of this letter as an attachment to the Schedule SB labeled: "Schedule SB, line 24 - Change in Non-Prescribed Actuarial Assumptions."

7 201518022 If you have any questions regarding this matter, please contact (10# ) at Cc: Sincerely yours, David M. Ziegler, Manager Employee Plans Actuarial Group 2