Lucky Stores, Inc. and Subsidiaries - Page 4

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          Plans.  Section 413(c) contains certain rules applicable to                 
          Multiple Employer Plans.  The plans involved in this case are CBA           
          Plans, subject to section 413(b).                                           
               Under single employer plans, only the employees and former             
          employees of the single employer and their beneficiaries are                
          eligible to receive retirement or other benefits under the plan.            
          For this purpose, employers who are within a controlled group of            
          entities, or under common control (all within the meaning of                
          section 414(b) and (c)) are treated as a single employer for                
          purposes of section 401.                                                    
               At all relevant times, petitioner was required to and did              
          contribute money to 29 CBA Plans.  These plans were defined                 
          benefit pension plans.  The following schedule sets forth the six           
          largest of the CBA Plans to which petitioner made contributions             
          (the Six Large CBA Plans) and their annual accounting periods               
          (Plan Years) for Federal tax purposes:                                      
                    CBA Plan                           Plan Year                      
          Northern California Retail Clerks Union      January 1 -                    
          and Food Employers Joint Pension Plan        December 31                    
          California Butchers Pension Trust Fund       July 1 -                       
                                                       June 30                        
          UFCW Midwest Pension Fund                    December 1 -                   
                                                       November 30                    
          Western Conference of Teamsters              January 1 -                    
                                                       December 31                    
          Central States SESW                          January 1 -                    
                                                       December 31                    

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