Robert D. Booth and Janice Booth, et al. - Page 28

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               Third, Prime added a requirement that an employer had to               
          make actuarially determined contributions in any subsequent year            
          in which the employer notified Prime that the employer intended             
          to make a contribution for an employee who was entitled to a                
          greater vested percentage of his or her DWB than in the year the            
          Adoption Agreement was executed.                                            
               Fourth, Prime expanded the Trust's existing provisions to              
          state that the trustee would not be liable to a Covered Employee            
          or beneficiary with respect to shortfalls in any of the benefits.           
          The existing provisions were further expanded to provide that               
          neither Prime nor the trustee would be liable to a Covered                  
          Employee or beneficiary as to decisions on the use of Suspense              
          Account assets to supplement or not to supplement a DWB.  Other             
          new provisions reflected limits on the Trust's liability and                
          stated that Prime's maintenance of separate accounts was not a              
          separate trust fund.                                                        
               Fifth, Prime replaced the term "experience gain" with the              
          term "Asset Gains, Liability Gains and Overfunded Gains", and set           
          forth a "measurable event" method of allocating gains to the                
          Suspense Account.  Prime defined a measurable event as:  a                  
          severance, death, or attainment of Forfeiture Age of one or more            
          Covered Employees, or the withdrawal of the Employee Group.                 
          Prime set forth another new provision that provided an objective            
          formula under which Prime was allowed to release a portion of the           
          Suspense Account when a measurable event occurred and an Employee           




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