New Comparability Plan

Name	Age	Income	Contribution	% of Income	% of Budget	Account Value @65	EBAR 	
Brown, A	55	$160,000.00	$27,897.42	17.44%	41.70%	$424,267.26	4.53%	
GREGSON, K	48	$125,000.00	$21,794.86	17.44%	32.58%	$755,788.75	7.51%	
HC Total		$285,000.00	$49,692.28					
Quesent, C	42	$45,000.00	$2,016.30	4.48%	3.01%	$123,609.07	2.98%	
CONRAD, M	40	$40,000.00	$1,792.26	4.48%	2.68%	$130,971.86	3.45%	
Dodge, R	40	$35,000.00	$1,568.23	4.48%	2.34%	$114,600.38	3.45%	
ERICKSON, J	40	$42,500.00	$1,904.28	4.48%	2.85%	$139,157.60	3.45%	
Frank, T	40	$40,000.00	$1,792.26	4.48%	2.68%	$130,971.86	3.45%	
HUGHES, J	40	$19,500.00	$873.73	4.48%	1.31%	$63,848.78	3.45%	
INEZ, S	28	$16,000.00	$716.91	4.48%	1.07%	$138,977.13	8.20%	
JACOBS, J	28	$10,400.00	$465.99	4.48%	0.70%	$90,335.13	8.20%	
LARSON, P	46	$29,700.00	$1,330.76	4.48%	1.99%	$56,297.22	2.23%	
LARSON, S	41	$14,464.00	$648.08	4.48%	0.97%	$43,407.19	3.21%	
LARSON, C	36	$23,000.00	$1,030.55	4.48%	1.54%	$105,527.90	4.60%	
NOONAN, J	41	$25,000.00	$1,120.17	4.48%	1.67%	$75,026.26	3.21%	
OSMONE, O	36	$22,000.00	$985.75	4.48%	1.47%	$100,939.73	4.60%	
PAULIE, P	36	$21,400.00	$958.86	4.48%	1.43%	$98,186.83	4.60%	
Non HC Total		$383,964.00	$17,204.12					
Total		$668,964.00	$66,896.40					
Highly Comp %		42.60%	74.28%					
Non Highly Comp %		57.40%	25.72%					

New Comparability Plan
Accrual Rate Analysis
Brown, A	$160,000.00	$27,897.42	4.53	
GREGSON, K	$125,000.00	$21,794.86	7.51	
Quesent, C	$45,000.00	$2,016.30	2.98	
CONRAD, M	$40,000.00	$1,792.26	3.45	
Dodge, R	$35,000.00	$1,568.23	3.45	
ERICKSON, J	$42,500.00	$1,904.28	3.45	
Frank, T	$40,000.00	$1,792.26	3.45	
HUGHES, J	$19,500.00	$873.73	3.45	
INEZ, S	$16,000.00	$716.91	8.2	
JACOBS, J	$10,400.00	$465.99	8.2	
LARSON, P	$29,700.00	$1,330.76	2.23	
LARSON, S	$14,464.00	$648.08	3.21	
LARSON, C	$23,000.00	$1,030.55	4.6	
NOONAN, J	$25,000.00	$1,120.17	3.21	
OSMONE, O	$22,000.00	$985.75	4.6	
PAULIE, P	$21,400.00	$958.86	4.6	

Ratio Percentage Test
Ratio of Non-Highly Compensated Group	100.00%	
Ratio of Highly Compensated Group	100.00%	
Overall Ratio	100.00%	

Average Benefit Percentage Test
Average Benefit % of the Non-Highly Compensated Group	4.22%	
Average Benefit % of the Highly Compensated Group	6.02%	
The Average Benefit Percentage Ratio	70.10%	
The Average Benefit % Ratio must equal to greater the 70%	PASS	

New Comparability Plan
Rate Group Brown, A                 
Brown, A	$160,000.00	$27,897.42	4.53	
GREGSON, K	$125,000.00	$21,794.86	7.51	
INEZ, S	$16,000.00	$716.91	8.2	
JACOBS, J	$10,400.00	$465.99	8.2	
LARSON, C	$23,000.00	$1,030.55	4.6	
OSMONE, O	$22,000.00	$985.75	4.6	
PAULIE, P	$21,400.00	$958.86	4.6	

Ratio Percentage Test
Ratio of Non-Highly Compensated Group	35.71%	
Ratio of Highly Compensated Group	100.00%	
Overall Ratio	35.71%	

Average Benefit Percentage Test
Average Benefit % of the Non-Highly Compensated Group	6.04%	
Average Benefit % of the Highly Compensated Group	6.02%	
The Average Benefit Percentage Ratio	100.33%	
The Average Benefit % Ratio must equal to greater the 70%	PASS	

The Concentration of NHCE (NCECP)	87.50%	
Midpoint %	24.50%	
The Overall Ratio % must be equal to or greater than the Midpoint %	PASS	

New Comparability Plan
Rate Group GREGSON, K               
GREGSON, K	$125,000.00	$21,794.86	7.51	
INEZ, S	$16,000.00	$716.91	8.2	
JACOBS, J	$10,400.00	$465.99	8.2	

Ratio Percentage Test
Ratio of Non-Highly Compensated Group	14.29%	
Ratio of Highly Compensated Group	50.00%	
Overall Ratio	28.57%	

Average Benefit Percentage Test
Average Benefit % of the Non-Highly Compensated Group	8.20%	
Average Benefit % of the Highly Compensated Group	7.51%	
The Average Benefit Percentage Ratio	109.19%	
The Average Benefit % Ratio must equal to greater the 70%	PASS	

The Concentration of NHCE (NCECP)	87.50%	
Midpoint %	24.50%	
The Overall Ratio % must be equal to or greater than the Midpoint %	PASS