Pension Plan Summary Plan Description

7.3 Pension Enhancement from Retirement Savings Plan

Once per lifetime, a Participant with an account in the SFEW Retirement Savings Plan (the "Retirement Savings Plan") may make an irrevocable single sum direct transfer of any amount of at least $10,000 from the Participant's Retirement Savings Plan account (excluding any portion of the account derived from rollover contributions and earnings thereon) into the Plan within 90 days of your pension start date to enhance the Participant's monthly benefit under a Normal Pension or Early Pension. The enhancement must be paid in the same form that the pre-existing Accrued Benefit will be paid. Any lump sum death benefit paid with respect to the transfer will be the principal amount of the transfer less the sum of enhanced benefits previously paid to the Participant.