UNITED KINGDOM Existing Benefits SUMMARY OF EXISTING BENEFITS (all values in Pounds Sterling - GBP 1 = approx. USD 1.89) Overview of Private Benefit Plans Provided Type of Plan Plan Exists? Plan participation is Yes No Voluntary Mandatory Defined Benefit Pension X Defined Contribution Pension X Individual Pension X Stakeholder Pension X Life Insurance X Short Term Disability X Long Term Disability (PHI) X Medical Plan X X Dental insurance X Critical Illness / Personal Accident X Defined Contribution Pension Policy Details Effective Date 1998 (est.) Recent Changes None Pension Provider Standard Life Broker / Independent Financial Advisor N/A Investment Managers N/A Commissions Payable? N/A Eligibility Details Plan Participation Voluntary, available to all employees Eligibility Requirements Immediate eligibility at hire for all employees in covered group - Minimum Entry Age None - Maximum Entry Age None Benefit And Contribution Details Covered Pensionable Earnings Definition Base salary excluding bonus & shift allowance Normal Retirement Eligibility Age 65 (males and females) Benefits Payable Upon Retirement, Death Benefit Payment Options Combination of Periodic Payments, Lump Sum Employer Contributions 7% Employee Contributions 5% Life Insurance Plan Details Risk Financing Direct disbursement through payroll Employees Currently Enrolled N/A st Renewal date 1 January ABC UK Ltd Page C - 2