401(k) SAFE HARBOR PLANS

This plan may be designed to satisfy "401(k) Safe Harbor" requirements (certain minimum employer contributions and 100% vesting of employer contributions) which can eliminate nondiscrimination testing.

The benefit of eliminating the testing is that Highly Compensated Employees can defer up to the annual limit ($16,500 in 2009) without concern for what the Non-Highly Compensated Employees defer.