Robert D. Booth and Janice Booth, et al. - Page 13

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          each plan where the fees (net of actuarial costs) exceeded $1,500.          
               In 1992, Prime moved the bankruptcy court to terminate its             
          agreement with IFTI and to subcontract the administration                   
          services to William M. Mercer, Inc.                                         
          II.  The Trust Agreements                                                   
               A.  Overview                                                           
               The Prime Plan and the Trust were established and operated             
          pursuant to the Prime Plan and Trust Agreement, effective                   
          August 31, 1988, as subsequently amended and restated by various            
          versions of the agreement dated December 31, 1988, December 21,             
          1989, June 30, 1990, January 2, 1992, and November 1, 1993.  (The           
          Prime Plan and Trust Agreement and each of these amended versions           
          are collectively referred to as the Trust Agreement and                     
          separately referred to by the corresponding date.)  Most of the             
          amendments were made to the language originally used in the                 
          August 31, 1988, Trust Agreement in order to enhance the                    
          marketability of the Prime Plan by increasing an employer's                 
          control over its contributions (and income or loss thereon).                
          Other amendments were made to comply with changes in the law.               
               Employers became participants in the Prime Plan by                     
          completing an agreement (Adoption Agreement) that enumerated the            
          key specifications of the plan and allowed each employer to                 
          tailor the plan to its employees by selecting various options               
          that would apply to its employees.  An employer could change the            
          options that applied to its employees, and modify the Adoption              




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