The WealthBuilder Pension Plan is a cash balance defined benefit plan designed to allow some of the flexibility associated with a savings plan, such as the opportunity to take the benefit with you if you leave the company, and the option of receiving your benefit in a lump-sum payment. At the same time, the plan maintains the security associated with a traditional pension plan.

Eligibility for WealthBuilder begins on the first day of the month following or coincident with the first anniversary of your date of employment and attaining age 21, if you work at least 1,000 hours during your first year of service. If not, you are eligible at the end of the first calendar year in which you work 1,000 hours.

Enrollment is automatic upon completion of the eligibility requirements. The percentage of eligible compensation allocated to your account during a plan year is based on your chronological age and completed vesting years of service, both determined on January 1 of each year. You become fully vested in the value of your benefit after completing five years of service. The formula for determining your credits is as follows:

	Age	Service Credit
	Under 40 40-54 55-69 70-84 Over 84	4% 5% 6% 7% 8%

Here's an example of how the plan works:

If an employee is 45 years old, has completed five vesting years of service on January 1, and earns $80,000, the allocation percentage for the year would be 5% (45 + 5 = 50), or $4,000. Federal law limits the total amount of eligible compensation that can be used in your pension calculation. The maximum compensation limit is subject to adjustment each year.