WOLVERINE EMPLOYEES' PENSION PLAN

Page

ARTICLE 1 - Establishment of Plan and Trust

1

1.1

Establishment of Plan

1

(a)

Employer

1

(b)

Plan History

1

(c)

Adoption by Affiliated Employer

1

(d)

Administration

1

1.2

Declaration of Trust

2

1.3

Compliance With Law

2

1.4

Effective Dates of Plan Provisions

2

1.5

Application to Inactive and Former Participants

2

ARTICLE 2 - Definitions

1

2.1

Break in Service

1

2.2

Employer Contributions

1

2.3

5% Owner

1

(a)

Corporation

1

(b)

Partnership

1

(c)

Proprietorship

1

2.4

Highly Compensated Employee

3

(a)

Definition

3

(b)

Determination Rules

3

2.5

Hour of Service

4

(a)

Definition

4

(b)

Back Pay

4

(c)

No Duties Performed

4

(d)

Qualified Maternity or Paternity Absence

4

(e)

Qualified Military Service

5

(f)

No Duplication

5

(g)

Non-Covered Employment

5

(h)

Periods Credited

6

(i)

Additional Hours

6

(j)

Predecessor Plan

6

(k)

Leased Employee

6

(l)

Equivalency

6

2.6

Person

6

2.7

Plan Year

6

2.8

Related Employer

7

2.9

Valuation Date

7

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ARTICLE 3 - Eligibility to Participate

1

3.1

Eligibility Requirements

1

(a)

Employee Definitions

1

(b)

Entry Date

1

(c)

Year of Eligibility Service

1

(d)

Eligibility Period

1

(e)

Breaks in Service

1

3.2

Requirement of Covered Employment

1

3.3

Participation Rules

2

(a)

Termination of Participation

2

(b)

Cancellation of Years of Eligibility Service

2

(c)

Resumption of Participation

2

3.4

Leased Employee

2

(a)

Definition

2

(b)

Exceptions

4

ARTICLE 4 - Contributions

1

4.1

Contributions/Amount

1

4.2

Limits on Employer Contributions

1

4.3

Return of Employer Contributions

1

(a)

Mistake of Fact

1

(b)

Nondeductible

1

(c)

Amount

1

4.4

Reduction of Contribution for Leased Employees

2

4.5

Timing of Contributions

2

(a)

Quarterly Payments

2

(b)

Final Payment

2

4.6

414(k) Contributions

2

(a)

Maximum Match

3

(b)

Excess Assets

3

(c)

Maximum Annual Addition

3

4.7

414(k) Accounts

3

(a)

Eligibility/Participation

3

(b)

401(m)/ACP Compliance

4

(c)

Additional Rules

6

(d)

Allocation of Transfers

8

(e)

Allocation of Forfeitures

8

(f)

Allocation of Earnings

8

(g)

Vesting

8

(h)

Forfeitures

8

(i)

Distribution

10

(j)

Investment

10

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ARTICLE 5 - Amount of Benefits

1

5.1

Normal Retirement

1

(a)

Normal Retirement Date

1

(b)

Normal Retirement Benefit

1

(c)

Accrued Benefit

1

(d)

Average Monthly Compensation.

3

(e)

Compensation

3

(f)

Benefit Service

4

5.2

Early Retirement

5

(a)

Early Retirement Date

5

(b)

Early Retirement Benefit

5

(c)

Early Payment

5

5.3

Late Retirement

6

(a)

Late Retirement Date

6

(b)

Late Retirement Benefit

6

5.4

Deferred Vested Retirement

7

(a)

Deferred Vested Benefit

7

(b)

Vested Accrued Benefit

7

(c)

Early Payment

7

5.5

Death Benefits

7

(a)

Death Before Vesting

7

(b)

Death Before Annuity Starting Date

7

(c)

Death After Annuity Starting Date

8

5.6

Pension Offsets

8

(a)

Workers Compensation

8

(b)

Disability Pension

9

5.7

Special Benefit Schedules

9

5.8

Benefit Rules

9

(a)

Single Benefit

9

(b)

Previously Paid Benefits

9

(c)

Transfer

9

5.9

Maximum Annual Benefits

9

(a)

Annual Benefit

10

(b)

Defined Benefit Dollar Limit

10

(c)

Compensation Limit

10

(d)

Section 415 Compensation

11

(e)

Limitation Year

11

(f)

Related Employer Aggregation

12

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5.10

Adjustments to Maximum Annual Benefits

12

(a)

Accrued Benefit

12