401(k) Plan Provision Summary


PLAN YEAR January 1 through December 31
PARTICIPANT ELIGIBILITY Completed 500 hours from actual date of hire, i.e., date you start work
May not be covered by a collective bargaining agreement (not in a union)
May not be a non-resident alien earning any U. S. income.
DATES OF ENROLLMENT January 1, April 1, July 1, and October 1 (4 x YR)
EMPLOYEE CONTRIBUTIONS Contributions are voluntary and processed only through payroll deduction.
May contribute up to 100% of total pay (less any mandated taxes) not to exceed IRS limit of $15,500 in 2008. Change salary contribution % quarterly.
Catch-Up Contributions: Participant must be or attain age 50 within the calendar year to make additional contribution - max $5000 for 2008 (other restrictions apply)
COMPANY CONTRIBUTIONS The Plan currently does not provide an employer "match" but, at the discretion and approval of the Board of Directors, may make a year-end discretionary contribution.
Must be employed on December 31st to be considered for employer discretionary match contribution
FUNDING Investment Options - Professionally managed mutual funds (Class A/Class R). Information about specific fund managers is available at fund websites.

1: MFS Fixed Fund
2: MFS Bond Fund
3: American Funds Fundamental Inv.
4: American Funds Growth Fund
5: Columbia Small Cap Value II
6: Davis New York Venture
7: Mutual Discovery
8. Munder Mid-Cap Core Growth
9: Van Kampen Equity & Income 		10: Victory Special Value
11: MFS Government Securities
12. MFS Value
13: MFS Research International
14. MFS Conservative Allocation
15: MFS Moderate Allocation
16: MFS Growth Allocation
17: MFS Aggressive Growth Alloc
18. Excelsior Small Cap

Once an account is established, participants may transfer between investment options on any business day by calling The Hartford Retirement Services at 800/854-0647, before 4:00 P.M. Eastern Time, or by going to their website at www.thehartford.com/retirementplans/access
VESTING Employee-Contributions (payroll deductions) are always 100% vested.
Employer-Contributions are subject to the following vesting schedule: (Revised & effective January 1, 2003)

Years of Service Percentage
1 25%
2 50%
3 75%
4 100%

1000 hours worked within a calendar year equals 1 year vested
DISTRIBUTIONS Funds distributed upon retirement, death, disability, or termination of employment (w/qualifying options)
WITHDRAWALS Age 59-1/2, or financial hardship (strict IRS regulations apply)
STATEMENTS A quarterly statement is mailed to participant's home address, or you may access online. Please notify The Hartford and/or IES (cjahn@innovative-es.com) if you change your address.

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