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