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