UNITED KINGDOM Benchmark Analysis 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 Large Companies in the UK: ‰ Pension o ABC UK is among the 10% to 31% of Large Companies in the UK who provide a Defined Contribution Pension (DC). o Their contribution level of 5% is lower than most employers for senior employees, who contribute 10% for this category. At lower employee levels they are above market norm, contributing 7% compared with a range of 6% to 5%. o ABC UK is among the 14% of Large 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 ‰ Life o ABC UK offers life assurance paying out at 4 x DIS which is on par with Large Companies for senior employees and above market norm for other employees. ‰ Long Term Disability (PHI) o ABC UK does offer PHI, which is the norm for senior employees of Large Companies. o ABC UK also offers PHI at lower levels, which is above market norm compared to Large Companies. ‰ Medical (PMI) o At the lower employee levels, ABC UK is better than most Large companies in their provision of PMI. o At senior levels they are on par with the market norm as most of the large companies offer their senior employees full PMI (i.e., family coverage). ‰ Vacation and Critical Illness / Personal Accident Insurance o There is insufficient data to run any comparisons for these benefits. ABC UK Ltd Page C - 8