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