April 18, 2008

ERISA 101(j) Notice to Participants, Beneficiaries and Alternate Payees of the Retirement Plan

The Adjusted Funding Target Attainment Percentage (AFTAP) for the Plan Year is a measurement if the funded status of a defined benefit pension plan introduced by Congress in the Pension Protection Act of 2006 (PPA2006). It compares assets against liabilities to determine if certain benefit restrictions should apply during a given Plan Year.

All pension plans are deemed to be subject to these benefit restrictions until the AFTAP for the Plan is certified by an enrolled actuary to exempt the Plan from some or all of these benefit restrictions.

The following restrictions apply to the Plan as of April 1, 2008:

The above restrictions will be removed, either fully or partially, upon certification of the Plan's AFTAP by an enrolled actuary, which will happen in the normal course of business later this year.

Congress requires that we send you this notice about your plan.