ELBERT HARPER INC EMPLOYEE BENEFITS TRUST

ELBERT HARPER INC EMPLOYEE BENEFITS TRUST THE ORGANIZATION IS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION UNDER 501(C)(9) AND WAS ORGANIZED TO PAY LIFE, SICK, ACCIDENT, OR SIMILAR BENEFITS TO MEMBERS OR THEIR DEPENDENTS, OR DESIGNATED BENEFICIARIES. NO PART OF THE NET EARNINGS OF THE ORGANIZATION MAY INURE TO THE BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL. THE ORGANIZATION MEETS THE FOLLOWING REQUIREMENTS: IT IS A VOLUNTARY ASSOCIATION OF EMPLOYEES; IT PROVIDES FOR PAYMENT OF LIFE, SICK, ACCIDENT OR OTHER SIMILAR BENEFITS TO MEMBERS OR THEIR DEPENDENTS OR DESIGNATED BENEFICIARIES AND SUBSTANTIALLY ALL OF ITS OPERATIONS ARE FOR THIS PURPOSE; AND EARNINGS MAY NOT INURE TO THE BENEFIT OF ANY PRIVATE INDIVIDUAL OR SHAREHOLDER OTHER THAN THROUGH THE PAYMENT OF BENEFITS DESCRIBED ABOVE. MEMBERSHIP CONSISTS OF INDIVIDUALS WHO ARE EMPLOYEES WHO HAVE AN EMPLOYMENT- RELATED COMMON BOND. THIS COMMON BOND IS A COMMON EMPLOYER (OR AFFILIATED EMPLOYERS).