Plans subject to ERISA:

Pension Plans

• Profit Sharing

• Thrift and Savings (401k)

• Employee stock ownership (ESOP)

• Tax Reform Act stock ownership plans (TRASOP)

Welfare Plans

• Life Insurance

• Hospital – surgical – medical insurance

• Dental and vision care insurance

• Accident insurance

• Disability insurance

• Scholarship plans (funded)

• Supplemental unemployment

• Prepaid legal services

• Some severance pay plans