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