Succession Planning Ownership Culture December 31 1,000 hours NCEO Jan. 1, 2001 1974 Rollover Contribution Distribution Nonleveraged ESOP Summary Plan Description (SPD) Gross Revenue Prohibited Transaction Discounted Cash Flow Rebalancing Feasibility Study Katz, Sapper & Miller LLP 100% Vested Redeem Suspense Account Prairie Capital Advisors ESOP Number of ESOPs ESOP Advisors Cash Flow Repurchase Obligation Contribution ESOP Services Group Inside Loan ESOP Proclamations Annual Valuation Industries Form 5500 Allocations ESOP Fiduciaries Long-term Benefit Plan First ESOP Recycle Dividend Turnover KSM Holding Company, Inc. Third-Party Administrator Pre- Funded ESOP ESOP Vesting at KSM Fair Market Value Leveraged ESOP ESOP Trustee EBITDA Tax Deferred The ESOP Association Sustainability ERISA "Pay As You Go" ESOP Section 1042 Deferral Plan Participant 1997 Diversification $45.31 ESOP Eligibility at KSM Audit Growth ESOP Trust Discount for Lack of Marketability (DLOM) Net Revenue Board of Directors Employee Ownership Month 1981, 1984, 1986 Realization Percent Non- Discriminatory Succession Planning Ownership Culture December 31 1,000 hours NCEO Jan. 1, 2001 1974 Rollover Contribution Distribution Nonleveraged ESOP Summary Plan Description (SPD) Gross Revenue Prohibited Transaction Discounted Cash Flow Rebalancing Feasibility Study Katz, Sapper & Miller LLP 100% Vested Redeem Suspense Account Prairie Capital Advisors ESOP Number of ESOPs ESOP Advisors Cash Flow Repurchase Obligation Contribution ESOP Services Group Inside Loan ESOP Proclamations Annual Valuation Industries Form 5500 Allocations ESOP Fiduciaries Long-term Benefit Plan First ESOP Recycle Dividend Turnover KSM Holding Company, Inc. Third-Party Administrator Pre- Funded ESOP ESOP Vesting at KSM Fair Market Value Leveraged ESOP ESOP Trustee EBITDA Tax Deferred The ESOP Association Sustainability ERISA "Pay As You Go" ESOP Section 1042 Deferral Plan Participant 1997 Diversification $45.31 ESOP Eligibility at KSM Audit Growth ESOP Trust Discount for Lack of Marketability (DLOM) Net Revenue Board of Directors Employee Ownership Month 1981, 1984, 1986 Realization Percent Non- Discriminatory
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Succession Planning
Ownership Culture
December 31
1,000 hours
NCEO
Jan. 1, 2001
1974
Rollover Contribution
Distribution
Nonleveraged ESOP
Summary Plan Description (SPD)
Gross Revenue
Prohibited Transaction
Discounted Cash Flow
Rebalancing
Feasibility Study
Katz, Sapper & Miller LLP
100% Vested
Redeem
Suspense Account
Prairie Capital Advisors
ESOP
Number of ESOPs
ESOP Advisors
Cash Flow
Repurchase Obligation
Contribution
ESOP Services Group
Inside Loan
ESOP Proclamations
Annual Valuation
Industries
Form 5500
Allocations
ESOP Fiduciaries
Long-term Benefit Plan
First ESOP
Recycle
Dividend
Turnover
KSM Holding Company, Inc.
Third-Party Administrator
Pre-Funded ESOP
ESOP Vesting at KSM
Fair Market Value
Leveraged ESOP
ESOP Trustee
EBITDA
Tax Deferred
The ESOP Association
Sustainability
ERISA
"Pay As You Go" ESOP
Section 1042 Deferral
Plan Participant
1997
Diversification
$45.31
ESOP Eligibility at KSM
Audit
Growth
ESOP Trust
Discount for Lack of Marketability (DLOM)
Net Revenue
Board of Directors
Employee Ownership Month
1981, 1984, 1986
Realization Percent
Non-Discriminatory