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