This booklet generally explains the major provisions of the Plan. It also contains a general discussion of some federal tax law rules.

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2 Contents Introduction... 2 Eligibility... 4 Vesting... 5 Retirement Date... 6 Normal Retirement Benefit... 7 Normal Retirement Benefit Formula... 8 Benefit Illustration Normal Retirement... 9 Benefit Illustration Early Retirement Termination Before Age Small Amount Cashout Cost of Living Increases Methods of Retirement Benefit Payment Annuity Benefits Maximum Benefit Disability Annuity Credit Preretirement Death Benefit How to Apply for Benefits Claims Review Procedure Pension Benefit Guaranty Corporation Plan Amendments or Termination Benefits Not Assignable Top-heavy Rules Statement of ERISA Rights Social Security Average Annual Wage Table Any Questions?... 26

3 Introduction We are pleased to provide a Pension Plan for the greater financial security of our employees and their families. The Plan is designed to produce a pension which, together with your Social Security benefits, assures you a retirement income related to your salary and years of service in our employ. The benefits under the Plan are provided at no cost to our employees. All contributions are actuarially determined and paid by The Children s Home Society of Florida. Benefits under our Plan are insured by the Pension Benefit Guaranty Corporation (PBGC). Generally, the PBGC guarantees most vested normal retirement benefits, early retirement benefits, and certain disability and survivors pensions. More information about PBGC coverage appears later in this booklet. Although we intend to continue the Plan indefinitely, we reserve the right to amend, modify, discontinue, or terminate the Plan at such time as in our discretion may be deemed appropriate, without the consent of any employee, retiree or beneficiary, subject to the provisions of applicable laws. 2

4 This booklet generally explains the major provisions of the Plan. It also contains a general discussion of some federal tax law rules. It does not discuss state or local taxes. It is not intended as tax or legal advice. Please retain this booklet for your reference. This Summary Plan Description outlines the principal provisions of our Plan effective January 1, 1975 and includes amendments through March 28,

5 Eligibility You are included as a participant in the Plan on the first day of the month coinciding with or immediately following the date you reach age 21 and have completed one year of service. You will be credited with a year of service for eligibility at the end of your first 12 months of employment provided you complete at least 1,000 hours of service within that 12-month period. If you complete fewer than 1,000 hours during your first 12 months, you will be included at the end of the first Plan Year (July 1 to June 30) during which you complete 1,000 hours of service. You are included in this Plan on its effective date if you were a participant in our prior Plan on that date. If you were previously a participant in this or any other pension plan sponsored by us, the service requirement for eligibility will be waived. For any employees hired before July 1, 2004, any employment in the nonprofit health or social service field within the three-year period immediately before your employment with us will count as service for purposes of eligibility, provided you worked at least 1,000 hours for each year to be credited. 4

6 Vesting Vesting means that you are entitled to retirement benefits even if you terminate employment with us before retirement. Vesting is determined by your years of service from the date of hire to the date of termination. Your benefits are fully vested when you have completed five years of service. (For employees hired prior to May 1, 2000, no service is required when you reach age 55 if you are still employed.) Your benefits are fully and immediately vested from the effective date of this Plan if you were a participant in our prior plan on that date. In the event of a break in your employment, vesting service will be credited as follows: a) If you return to work within 12 months after the break began, your vesting service will include the time you were away from work. b) If you return to work more than 12 months after the break began, your vesting service will not include the time you were away from work unless you were absent because of disability, layoff or leave, in which case your vesting service will include such a period of absence up to a maximum of 12 months. In no case, however, will your vesting service include any period before your return to work unless you either return within five years or were vested when the break began. 5

7 Retirement Date You can elect to have benefits begin at normal, early, or later retirement age. Benefit payments start on the first day of the month coinciding with or immediately following the retirement date you elect. Normal Retirement age is 65. The full accrued benefit is payable if you begin payments at age 65. Early Retirement is any time from age 55 to age 65 provided you have completed at least five years of service. (For employees hired prior to May 1, 2000, no service is required.) When retirement benefits begin before age 65, the amount of the benefit is actuarially reduced according to your age. The reduction amounts to 1/15 for each year from age 65 to 60 and 1/30 for each year from age 60 to 55. Special Early Retirement The accrued benefit is payable without any actuarial reduction for early retirement provided that you have reached age 62 and completed 25 years of service when you begin to receive payments. If you terminate employment before you reach age 62, but have completed the 25-year requirement, the amount of your benefit is actuarially reduced according to your age. The reduction amounts to 1/15 for each year from age 62 to 57 and 1/30 for each year from age 57 to 55. Later Retirement You can elect to defer benefits beyond age 65. If you are still actively employed with us after age 65 and you work more than 40 hours per month, your benefit payments will be postponed until you leave our employ. If you continue working for us after age 65, your later retirement benefit will include credit for service and compensation after age 65. 6

8 Normal Retirement Benefit The normal retirement benefit is based on three factors Final Average Earnings, Benefit Accrual Service, and the Social Security Average Annual Wage. Final Average Earnings are your highest average earnings during any 36 consecutive months out of the last 120 months of employment with us. Benefit Accrual Service means your total years and months of service with us. You will not receive credit for service before the date in which you receive a refund of your prior Plan contributions if the refund was paid before July 1, 1976, or for any period in which you are eligible for inclusion in the prior plan but declined to participate. For any employee of the Thad and Loca Lee Buckner Foundation as of August 6, 1986, or of The Crisis Nursery as of October 1, 1993, employment service rendered to these agencies will count as Benefit Accrual Service. If you reached age 65 before July 1, 1988 and continue working for us, your retirement benefit will be computed according to either of the following methods which provides the larger amount: a) your retirement benefit will be based on all service up to the date of termination of employment, or b) your retirement benefit accrued up to age 65 will be actuarially increased according to your age on June 30,

9 Social Security Average Annual Wage means the maximum average wage used to calculate an individual s Social Security benefit at his or her Social Security Retirement Age. The average wage in our benefit calculation is the amount shown for the calendar year of your Social Security Retirement Age on the Social Security Average Annual Wage Table. This table is updated every year. The current Social Security Average Annual Wage Table is included at the back of this booklet for illustrative purposes. We will use the table in effect in the year you reach Social Security Retirement Age; however, if you leave our employ before that date, we will use the table in effect in the year you terminate employment. Retirement Benefit Formula The annual retirement benefit payable at age 65 as a Three Years Certain and Continuous Annuity is computed as follows: a) 1.50% of your Final Average Earnings multiplied by your total Benefit Accrual Service, plus b) 0.50% of your Final Average Earnings in excess of the Social Security Average Annual Wage multiplied by your years of Benefit Accrual Service prior to January 1, 1996 (up to a maximum of 35 years), plus c) 0.75% of your Final Average Earnings in excess of the Social Security Average Annual Wage multiplied by your years of Benefit Accrual Service (up to a maximum of 35 years) less the Benefit Accrual Service used in item b above. The benefit amount you receive will include any retirement benefit to which you are entitled under our prior Plan. 8

10 Benefit Illustration Normal Retirement Date of retirement: December 10, 2005 Age at retirement: 65 years of age Benefit Commencement Date: January 1, 2006 Final Average Earnings at retirement: $50,000 Final Average Earnings at December 31, 1995: $35,000 Benefit Accrual Service at retirement: years Benefit Accrual Service at December 31, 1995: 16 years 2005 Social Security Average Annual Wage: $48,696 The Annual 3-Year Certain & Life Annuity you will receive beginning January 1, 2006, will be: $50,000 x 1.5% x years = $19,375 + ($50,000 $48,696) x.50% x 16 = ($50,000 $48,696) x.75% x = 96 Total Annual Benefit $19,575 9

11 Benefit Illustration Early Retirement Date of retirement: December 10, 2005 Age at retirement: 60 years of age Benefit Commencement Date: January 1, 2006 Final Average Earnings at retirement: $44,000 Benefit Accrual Service at retirement: years 2005 Social Security Average Annual Wage: $59,772 Reduction factor for Early Retirement Benefit to begin at age 60:.667 Note: Because 2005 Social Security Average Annual Wage exceeds Final Average Earnings at retirement, parts b and c of the Retirement Benefit Formula do not apply. The Annual Three-Year Certain and Life Annuity you will receive beginning January 1, 2011, at age 65 on your Normal Retirement age will be: $44,000 x 1.5% x years = $13,750 Alternatively, the Annual Three-Year Certain and Life Annuity you will receive beginning January 1, 2006 at age 60 as an Early Retirement Benefit will be: $13,750 x.667 = $9,171 No Social Security benefits are included in these illustrations. You can obtain an estimate of your Social Security benefit by calling Social Security at 1-(800) or on the Internet at 10

12 Termination Before Age 65 If you terminate service before age 65, the amount of the benefit payable at age 65 as a Three Years Certain and Continuous Annuity will be based on your Final Average Earnings and Benefit Accrual Service as of your termination date. For example, suppose you terminate your employment in 2006 at age 40, after having completed 10 years of Benefit Accrual Service and your Final Average Earnings is $36,000. The annual amount you would be eligible to receive as a monthly annuity at age 65, is: $36,000 x 1.5% x 10 years = $5,400 The benefit determined above will be actuarially reduced according to your age on the benefit commencement date if you elect to receive payments before age 65. Small Amount Cashout If you terminate service and the actuarial present value of your vested benefit is (i) $1,000 or less, you will receive your benefit in a single-sum payment instead of an annuity (ii) at least $1,000 but not more than $5,000, you will at your election receive your benefit in a single-sum payment instead of an annuity. Your distribution may be paid in cash directly to you or rolled over to another qualified plan or Individual Retirement Account. If paid in cash, the payment is subject to income taxes and, in addition, may be subject to a 10% federal tax penalty if you are under age 59½. 11

13 Cost of Living Increases If you were employed prior to May 1, 2000, in addition to the regular retirement benefit, you will receive annual increases to help you keep pace with increases in the cost of living. At the end of any calendar year in which the Consumer Price Index rises by 1% or more, your benefit will be adjusted by the same percentage up to a maximum of 3% per year. Any benefits accrued prior to January 1, 1996 will be adjusted to a maximum of 5%. Your increased benefit payments will begin on the following May 1. Cost of Living increases are subject to regulations governing maximum benefit payments. Decreases in the Consumer Price Index will not result in any decrease in benefit payments. If you were employed after April 30, 2000, automatic cost of living increases will not apply. Rather, to keep pace with inflation, regular retirement benefits may, at the discretion of The Children s Home Society of Florida, be increased from time to time. If you were rehired after April 30, 2000, and either (i) received a lump sum from the Plan or (ii) were separated from paid service for at least one year, automatic cost of living increases will not apply to benefits you earned after your rehire date. Methods of Retirement Benefit Payment A choice of benefit payment methods is available so that you can choose the one best suited to your needs. Benefit payments generally are subject to federal income taxation rules, including certain tax reporting and withholding requirements. 12

14 If you are married when you retire, you will automatically receive the 66-2/3% Joint and Survivor annuity with Ten Years Certain and Continuous with your spouse as the joint annuitant, unless your spouse has signed a spouse s waiver within the 90-day period before benefit payments are to begin consenting to the naming of another individual as your beneficiary or the election of another method of benefit payment. Your spouse s signature must be witnessed by a notary public or an authorized employer representative. Keep in mind that the form of payment you receive will be actuarially equivalent to the Three Years Certain and Continuous Annuity. Annuity Benefits All forms of annuity available under the Plan provide a monthly income for your lifetime. Some forms also provide an income to another person after your death. The amount of your monthly income will depend on the type and the extent of the payments, if any, that are guaranteed to be made after your death. When you are eligible to receive benefits under the Plan, your benefit distribution package will provide you with information regarding the amounts you would receive under each payment form. The available forms of annuity are: Three Years Certain and Continuous You will receive a monthly benefit for life. If your death occurs before you have received 36 monthly payments, the same monthly benefit will be continued to your designated beneficiary until a total of the 36 payments has been made. Ten Years Certain and Continuous You will receive a monthly benefit for life. If your death occurs before you have received 120 monthly payments, the same monthly benefit will be continued to your designated beneficiary until a total of the 120 payments has been made. 13

15 15 Years Certain and Continuous You will receive a monthly benefit for life. If your death occurs before you have received 180 monthly payments, the same monthly benefit will be continued to your designated beneficiary until a total of the 180 payments has been made. 66-2/3% Joint and Survivor Annuity You will receive a monthly benefit for life. After your death, your joint annuitant will receive a lifetime income equal to 66-2/3% of your benefit. Payments end upon the death of the last survivor. 66-2/3% Joint and Survivor with Ten Years Certain and Continuous You will receive a monthly benefit for life. After your death, your joint annuitant will receive a lifetime monthly income equal to 66-2/3% of your benefit. If both you and your joint annuitant die before 120 monthly payments have been made, your beneficiary will receive a monthly income (in the amount paid to the last survivor) until a total of the 120 payments has been made. Full Cash Refund Annuity You will receive a monthly benefit for life. If your death occurs before your benefit payments equal the total value of your benefit at retirement, your beneficiary will receive the balance in a single sum. Once annuity payments begin, you cannot change your payment form or your joint annuitant. Lump Sum Payment When you retire, you can elect to receive a cash payment instead of a monthly annuity. The amount of your cash payment will be computed as though your accrued benefit was payable as a Three Years Certain and Continuous Annuity. If payment is made before you are age 65, the amount of the payment will also include any early retirement reduction. If you elect this option, you are not entitled to any further benefits under this Plan. 14

16 Maximum Benefit Under present provisions of the federal tax law, the maximum annual Life Annuity payable for retirements between ages 62 and 65 is either $170,000 (as adjusted in 2002 and indexed to 2005 and subject to annual adjustment) or 100% of your highest average annual earnings during three consecutive years of participation in the Plan, whichever is less. The tax laws also provide that benefits accrued after December 31, 1993 may not be based on earnings over $210,000 (as adjusted in 2002 and indexed to 2005 and subject to annual adjustment). Benefits accrued before December 31, 1988 will be based on earnings up to a maximum of $200,000 (as indexed) per year. There are other federal government regulations that may affect the benefits of highly paid participants. Disability Annuity Credit Retirement benefits will continue to accumulate during any period of disability for which you are eligible to receive Social Security Disability Benefits. At age 65, or your earlier retirement date, you will be entitled to a retirement benefit computed as though you had been employed throughout that period of disability. The benefit is based on your earnings in effect before becoming disabled, provided that the earnings do not exceed 120% of your earnings the year before such disability. This coverage ends if the Plan is terminated or if benefit accruals are otherwise eliminated. 15

17 Preretirement Death Benefit If you have attained five years of service (or, for employees hired prior to May 1, 2000, if you are age 55) and you die before your retirement benefit payments have begun, your spouse will receive a lifetime income as if you had retired the day before your death and elected a 66 2/3% Joint and Survivor with Ten Years Certain and Continuous Annuity, as described under Methods of Retirement Benefit Payment. Alternatively, your spouse can elect to receive the value of this annuity in a lump sum. The amount of the spouse s benefit will equal 66 2/3% of the benefit you had accrued based on the Joint and Survivor Option and your age and your spouse s age on the date of death. If your spouse dies before 120 monthly payments have been made, the balance of the 120 payments will be continued to the beneficiary designated in writing. However, if you have one or more dependent children under the age of 19 at the time of your spouse s death, and your spouse did not elect to have this death benefit paid in a lump sum, your dependent children will receive the monthly payments, which shall continue beyond the 10-year period, until the youngest child reaches age

18 If you are unmarried and have one or more dependent children under the age of 19 at the time of your death, they will receive a monthly annuity until the youngest child reaches age 19. The total amount of the monthly benefit will be the benefit you would have received if you had retired the day before your death and elected a Three Years Certain and Continuous annuity to begin at the earliest possible date. The total monthly benefit paid in a particular month will be divided equally between all dependent children eligible to receive that month s benefit. How to Apply for Benefits In order to receive benefits under the Plan, your claim must be submitted to the Plan Administrator (listed at the end of this booklet) on the prescribed forms. Benefit payments will begin within 90 days after you terminate your employment and submit your retirement application to the Plan Administrator, provided a benefit is then due and payable and all required information has been submitted. Under special circumstances, the date of payment may be extended an additional 90 days. You will be notified in writing if there is to be any delay in rendering a decision on your claim. Misstatements of fact, such as age, will result in an adjustment in the amount of the payment. 17

19 Claims Review Procedure You will be furnished a detailed explanation of any denial of claim with specific reference to the plan provision on which denial was based and will be advised of any information that may be needed for the resubmission and review of your claim. You or your representative have the right to request a review, to see all pertinent documents, and to submit written comment. A decision generally will be rendered no later than 60 days after your request for review is received. Under special circumstances, the decision may be rendered 120 days after your request for review, in which case you will be notified in writing of the reason for the delay. You must timely pursue all these administrative remedies under the Plan before filing a lawsuit against the Plan. Pension Benefit Guaranty Corporation Your pension benefits under this Plan are insured by the Pension Benefit Guaranty Corporation (PBGC), a federal insurance agency. If the Plan terminates (ends) without enough money to pay all benefits, the PBGC will step in to pay pension benefits. Most people receive all of the pension benefits they would have received under their plan, but some people may lose certain benefits. The PBGC guarantee generally covers: (1) normal and early retirement benefits; (2) disability benefits if you become disabled before the plan terminates; and (3) certain benefits for your survivors. 18

20 The PBGC guarantee generally does not cover: (1) benefits greater than the maximum guaranteed amount set by law for the year in which the plan terminates; (2) some or all of benefit increases and new benefits based on plan provisions that have been in place for fewer than 5 years at the time the plan terminates; (3) benefits that are not vested because you have not worked long enough for the company; (4) benefits for which you have not met all of the requirements at the time the plan terminates; (5) certain early retirement payments (such as supplemental benefits that stop when you become eligible for Social Security) that result in an early retirement monthly benefit greater than your monthly benefit at the plan s normal retirement age; and (6) non-pension benefits, such as health insurance, life insurance, certain death benefits, vacation pay, and severance pay. Even if certain of your benefits are not guaranteed, you still may receive some of those benefits from the PBGC depending on how much money your Plan has and on how much the PBGC collects from employers. For more information about the PBGC and the benefits it guarantees, ask your Plan Administrator or contact the PBGC s Technical Assistance Division, 1200 K Street N.W., Suite 930, Washington, D.C or call (not a toll-free number). TTY/TDD users may call the federal relay service toll-free at and ask to be connected to Additional information about the PBGC s pension insurance program is available through the PBGC s website on the Internet at 19

21 Plan Amendments or Termination It is our intention to provide a pension plan for our employees on a continuing basis. Nevertheless, we reserve the right in our discretion to amend, modify, suspend, or terminate the Plan permanently or temporarily at such time as it seems appropriate, without the consent of any employee, retiree, or beneficiary subject to the provisions of applicable laws. No amendment to the Plan shall result in a reduction of your accrued benefit. In the event that the Plan is terminated, the pension fund would be applied to purchase participants accrued benefits in the manner set forth in the Plan. In the event the fund is not sufficient to meet all the benefit obligations, allocations will be made to provide benefits in the following order of precedence: a) payment of accrued benefit derived from employee contributions under the prior plan; b) payments to retirees and beneficiaries whose benefits commenced at least three years before the Plan s termination; c) payments to individuals who would have been eligible to receive benefits at least three years before the Plan s termination; d) payment of all benefits guaranteed by the Pension Benefit Guaranty Corporation; e) payment of all nonforfeitable benefits and f) any other benefits accrued before the Plan s termination. 20

22 If the assets of the pension fund are not adequate to provide the full benefits in any of the above categories, the existing assets will be allocated on a pro rata basis within the first category in which obligations are not fully satisfied. Amendments to the Plan within five years before the termination date will not apply unless assets are sufficient. However, if the assets of the pension fund are adequate to meet the benefit obligations in each of the above categories and any other obligations which may be required by law, our company may be entitled to a refund of the excess assets to the extent allowed by law. Benefits Not Assignable Generally, the benefits provided under this Plan may not be assigned or attached. However, the Plan will honor qualified domestic relation orders (QDROs). You may obtain a copy of the Plan s QDRO procedures without charge upon request to the Plan Administrator. Top-heavy Rules Federal tax law requires qualified retirement plans to be subject to special provisions if the Plan is deemed to be top-heavy. In general, our Plan would be considered top-heavy if the present value of accumulated accrued benefits for key employees exceeded 60% of the present value of accumulated accrued benefits for all Plan participants. The ratio includes the value of any payments from the Plan made within the one year before the determination date. A key employee is usually an officer whose annual earnings are greater than $135,000 (as adjusted in 2003 and indexed to 2005 and subject to annual adjustment). 21

23 If our Plan is top-heavy, the following rules will apply for each plan year in which the Plan is top-heavy. Vesting If you are a participant in a year in which the Plan is top-heavy, your benefit will be 100% vested at the end of three years of service. Minimum Benefit If you are not a key employee, you must accrue a benefit of at least 2% of Final Average Earnings for each year of Benefit Accrual Service in which the Plan is top-heavy. Statement of ERISA Rights As a participant in the Plan are entitled to certain rights and protections under the Employee Retirement Income Security Act of 1974 (ERISA). ERISA provides that all plan participants shall be entitled to: Examine, without charge, at the Plan Administrator s office and at other specified locations such as worksites and union halls, all documents governing the plan, including insurance contracts and collective bargaining agreements, and a copy of the latest annual report (Form 5500 Series) filed by the plan with the u.s. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration. Obtain, upon written request to the Plan Administrator, copies of documents governing the operation of the Plan, including insurance contracts and collective bargaining agreements, and copies of the latest annual report (Form 5500 Series) and updated summary plan description. The administrator may make a reasonable charge for the copies. 22

24 Receive a summary of the Plan s annual financial report. The Plan Administrator is required by law to furnish each participant with a copy of this summary annual report. Obtain a statement telling you whether you have a right to receive a pension at normal retirement age (age 65) and if so, what your benefits would be at normal retirement age if you stop working under the Plan now. If you do not have a right to a pension, the statement will tell you how many more years you have to work to get a right to a pension. This statement must be requested in writing and is not required to be given more than once every twelve/ 12) months. The Plan must provide the statement free of charge. In addition to creating rights for plan participants, ERISA imposes duties upon the people who are responsible for the operation of the employee benefit plan. The people who operate your plan, called fiduciaries of the plan, have a duty to do so prudently and in the interest of you and other Plan participants and beneficiaries. No one, including your employer, your union, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining a pension benefit or exercising your rights under ERISA. If your claim for a pension benefit is denied or ignored, in whole or in part, you have a right to know why this was done, to obtain copies of documents relating to the decision without charge, and to appeal any denial, all within certain time schedules. 23

25 Under ERISA, there are steps you can take to enforce the above rights. For instance, if you request a copy of plan documents or the latest annual report from the Plan and do not receive them within 30 days, you may file suit in a Federal court. In such a case, the court may require the Plan Administrator to provide the materials and pay you up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the administrator. If you have a claim for benefits, which is denied or ignored, in whole or in part, you may file suit in a state or Federal court. In addition, if you disagree with the Plan s decision or lack thereof concerning the qualified status of a domestic relations order, you may file suit in Federal court. If it should happen that Plan fiduciaries misuse the Plan s money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or you may file suit in a Federal court. The court will decide who should pay court costs and legal fees. If you are successful the court may order the person you have sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees, for example, if it finds your claim is frivolous. If you have any questions about your Plan, you should contact the Plan Administrator. If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the Plan Administrator, you should contact the nearest office of the Employee Benefits Security Administration, U.S. Department of Labor, listed in your telephone directory or the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 20Q Constitution Avenue N.W., Washington, D.C You may also obtain certain publications about your rights and responsibilities under ERISA by calling the publications hotline of the Employee Benefits Security Administration. 24

26 Social Security Average Annual Wage Table* Calendar Year Year of Social Security Annual of Birth Retirement Age Wage $ 27, , , , , , , , , , , , , , , , , , , , , , , , , , ,712 *Effective for

27 Social Security Average Annual Wage Table* Calendar Year Year of Social Security Annual of Birth Retirement Age Wage $ 81, , , , , , , , , , , , , , or later 2039 and later 90,000 *Effective for

28 Any Questions? If you have any questions about your Plan, a defined benefit plan, contact the Plan Administrator shown below. The Plan Administrator is designated as the agent for service of legal process. If you have any questions about this statement of your rights, you should contact the nearest Area Office of the U.S. Labor-Management Service Administration, Department of Labor. This booklet is a summary of your rights and benefits under the Pension Plan, but it does not in any way alter or modify any of the provisions of the Plan document and is not a part of it. The full details of the Plan are contained in the Plan document which you may review by request to the Plan Administrator. The Plan Administrator has discretionary authority to interpret the Plan. However, if the provisions of this Summary Plan Description or any oral description conflict with the provisions of the Plan document, the provisions of the Plan document shall be controlling. 27

29 Plan Administrator: Children s Home Society of Florida 1485 South Semoran Blvd., Suite 1448 Winter Park, Florida Telephone: Employer Identification Number: Plan Number: 001 The Plan Year is: July 1 to June 30 Effective Date: January 1, 1975 and amended through March 28, 2005 The Board of Directors of Children s Home Society of Florida acts as Trustees of the Plan assets in a trust fund administered by Salem Trust Company, the Custodian.

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