SIMPLIFIED EMPLOYEE PENSION PLAN

. TABLE OF CONTENTS
Article

1. Purpose

2. Definitions and Construction
Definitions
Principal Entities
Determination of Contribution and Other Definitions
Construction

3. Participation and Notifications
Participation
Notifications

4. Contributions
Contributions by Participants
Excess Contributions
Maximum Employer Contributions

5. Benefits

6. Administration
Fiduciary Responsibility
Appointment of Committee
Claims Procedure
Records and Reports
Other Committee Powers and Duties
Rules and Decisions
Notifications and Forms
Indemnification of the Committee

7. Employer Rights
Non-guarantee of Employment
Action by Employer
Choice of Simplified Employee Pension
Amendments
Successor Employer
Right to Terminate

Appendix A
SEP allowing Salary Reduction


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SIMPLIFIED EMPLOYEE PENSION PLAN