A. NAME AND TYPE OF PLAN.

The name of the Plan is the Northern California Electrical Workers Retirement Savings Plan. The Plan is a profit sharing plan exempt from income tax under Section 401(a) of the Internal Revenue Code. In addition, the Plan contains a “cash or deferred arrangement” (CODA) authorized under Section 401(k) of the Internal Revenue Code. Under this arrangement, wages are reduced as a result of a voluntary wage reduction agreement and an amount equal to the reduction in wages is contributed to the Plan. These contributions are exempt from income taxes, but are included in gross wages that are subject to FICA and Medicare (social security) payroll taxes.