Frank Gant and Roberta Gant - Page 4

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               Gant was the president and 100 percent shareholder of                  
          Products from 1981 through 1994.  Products adopted the O.W.G.               
          Products, Inc. Employees' Defined Benefit Plan and Trust (Pension           
          Plan) and the O.W.G. Products, Inc. Employees' Money Purchase               
          Plan and Trust (Money Purchase Plan), both effective July 1,                
          1980.  Initially, both the Pension Plan and Money Purchase Plan             
          were qualified plans within the meaning of section 401(a).  The             
          Money Purchase Plan was converted into the O.W.G. Products, Inc.            
          Employees' Profit Sharing Plan and Trust (Profit Sharing Plan)              
          effective July 1, 1988.  Each plan had a plan year ending June              
          30.                                                                         
               Gant was the trustee of the Pension Plan, Money Purchase               
          Plan, and Profit Sharing Plan and also the Plan Fiduciary under             
          the Money Purchase Plan and Profit Sharing Plan.                            
               The Pension Plan's normal retirement benefit was 100 percent           
          of a participant's highest average monthly compensation.  The               
          Money Purchase Plan maintained individual accounts for each                 
          participant, contained a mandatory contribution formula, and                
          provided a retirement benefit equal to the participant's                    
          accumulated account balance.  The Profit Sharing Plan contained a           
          discretionary contribution formula and provided for a retirement            
          benefit equal to a participant's accumulated account balance.               








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Last modified: May 25, 2011