JAPAN Existing Benefits SUMMARY OF EXISTING BENEFITS Overview of Private Benefit Plans Provided Type of Plan Plan Exists? Plan participation is Yes No Voluntary Mandatory Defined Benefit Retirement X X Defined Contribution Retirement X Life Insurance X Short Term Disability X Long Term Disability X Medical Insurance X X Worker’s Compensation X X Child Care Allowance X X Gift Money X Company Housing Plan X Defined Benefit Retirement / Termination Benefits Plan Details Program Name ABC Pension Plan Program Type Unfunded, Book Reserve Final Salary Scheme Effective Date 2000 Recent Changes (past 2 years) None Participation Details Plan Participation All full time employees Eligibility Requirements 3 years of service Number of Employees 8 employees Accrued Benefits JPY 29,805,202 Book Reserve Allocation JPY 42,085,975 Benefit Details Payment Options Lump Sum only Final Salary Formula (Final base salary x 18) / 16.5 Benefit Formula - Retirement Final salary times multiplier based on years of service Benefit Formula - Termination Final salary times a reduced multiplier based on years of service Accrued Benefits JPY 29,805,202 Book Reserve Allocation JPY 42,085,975 Medical Insurance No medical benefits are provided other than those under the government scheme. However, the government scheme covers 70% of all medical costs including inpatient, outpatient, drug and dental (30% of co-pay). The co-pay of the 30% of cost is capped at JPY 40,000 per month. Spouse and dependants are also covered with no additional premium. ABC Japan Co. Ltd. Page B - 2