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