UNITED KINGDOM Benchmark Analysis ABC UK vs. Small Companies Benefit ABC UK MD Director Clerical Operative Other Ranks Provide DC Yes 8% 8% 24% 19% 19% DC Employer 7% 10% 10% 4.5% 4% 4% DC Employee 5% 5% 5% 8% 5% 5% Provide IP Yes 37% 37% N/A N/A N/A IP Employer N/A 10% 10% N/A N/A N/A IP Employee N/A 5% 5% N/A N/A N/A PMI Single Core 20% 52% 32% 29% 29% PMI Full Core 80% 48% N/A N/A N/A PHI Yes 48% 48% 21% 21% 21% Holidays N/A 25 25 25 25 25 NRA 65 62 62 N/A N/A N/A Life Assurance ** 4 x DIS 4 x DIS 4 x DIS 4 x DIS 4 x DIS 4 x DIS ** The average number of companies offering this benefit was approximately 40% Results of Analysis Based upon this analysis, we would like to share the following observations/conclusions regarding ABC UK’s current program as it compares to other Small Companies in the UK: ‰ Pension o ABC UK is among the 8% to 19% of Small Companies in the UK who provide a Defined Contribution Pension (DC) o Their contribution level of 7% is lower than most employers for senior employees who contribute 10%. At lower levels they are above market norm contributing 7% compared with a range of 6% to 5%. o ABC UK is among the 37% of Small Companies in the UK who provide an individual Pension (IP) to their senior employees. (Contribution rates are not available for comparison.) o Their normal retirement age is above the market norm at senior employee level (65 vs. the more typical 62). ‰ Life o ABC UK offers life assurance paying out at 4 x DIS which is on par with Small Companies for all employees. ‰ Disability (PHI ) o ABC UK does offer PHI, which is above the norm for all employees compared to Small companies. ABC UK Ltd Page C - 9