Participant Fee Disclosure

Participant Fee Disclosure From Ameritas Life Insurance Corp. July 15, 2014 OZARK MOTOR LINES INC 401K PLAN PO BOX 181077 MEMPHIS, TN 38181-1077 776841 07/15/2014

Services and Fees Disclosure Background This Services and Fees Disclosure statement is designed to provide you with information about the cost of the investment options and administrative services available to you as a participant in your company s retirement plan 1. Being aware of these costs will help you to make informed decisions with regard to the management of your participant account. This statement is organized as follows: I. Our Investment Product, Your Plan, and Participant Account II. General Plan Administrative and Individual Expenses III. Comparative Chart of Investment Options More information is also available on our website, ameritas.com. You may request and obtain, free of charge, paper copies of information on investment options and fees by contacting 800-277-9739, or by contacting your plan administrator. 1 The information provided herein is required by Department of Labor Rule 404a-5 under Section 404(a)(1)(A) and (B) of the Employee Retirement Income Security Act of 1974 (ERISA). 2

I. Our Investment Product, Your Plan, and Participant Account Ameritas Life Insurance Corp. (Ameritas) has issued an allocated non-registered group variable annuity contract (Contract) to your employer s participant directed 401(k) retirement plan. This Contract provides you with a participant account that allows you to invest your retirement contributions in a variety of investment options. As an eligible participant, you are responsible for providing Ameritas (your plan s recordkeeper) with written instructions on how to invest your contributions. Your plan intends to comply with the requirements of Section 404(c) of ERISA and, as such, is required to provide you information about the expenses of your plan s investment options. Investment Options A representative of your plan the plan s fiduciary determines the investment options for your plan. In this capacity, the representative decides which of our investment options to include in your plan s investment lineup. These investment options include a wide array of registered mutual funds which are segregated from the general assets of Ameritas in separate accounts. These separate accounts hold your contributions in trust until you withdraw them. Our Investment Products Group (IPG) selects the investment options available to your plan s fiduciary, and then monitors these investment options to ensure they meet specific criteria to maintain their place on the investment platform. IPG monitors these investment options using our Investment Selection Evaluation System (ISES). As part of its responsibility in managing the ISES process, IPG may elect to add or remove funds from the platform. The Model Comparative Chart shows your plan s investment options and applicable expenses. As an insurance company, we are also able to offer you an investment option that includes a guarantee of principal and interest: (i) the Deposit Account. For information on this option, see Table 2 in Part I of the Model Comparative Chart. Asset Allocation Models and other Participant Education Your plan offers you five professionally developed asset allocation models, as education, to help you create a diversified investment portfolio. These asset allocation models have been developed by a third-party financial expert, the Fund Evaluation Group (FEG). By following a simple three-step process, you are guided to a model portfolio that most closely matches your investment time horizon and risk tolerance. Your plan also receives the educational services of an Advisor who is compensated by us through a commission built into the expenses of our Contract. This Advisor helps to educate you in: 1) basic investment principles and 2) the investments options offered under your plan. The Advisor is not a fiduciary as defined under ERISA to your plan s fiduciary or to you. Educational materials promoting the value of asset allocation, enrollment materials, general investment guidance, online educational modules and a wide array of calculators are part of the educational services provided to you under our Contract. Recordkeeping As a participant in your plan, you have the ability to direct the investment of your contributions. Your plan document specifies which contributions you may direct. For those contributions you can direct, you provide to us, as the plan recordkeeper, instructions on: (1) where, (2) how much and (3) when to invest your plan contributions. We accept these instructions via the secure website 24-hours a day. You also have the option of contacting our Participant Call Center between the hours of 8:00 a.m. to 6:00 p.m. Eastern time. In our capacity, as the plan s recordkeeper, we compile all investment instructions and purchase and redeem shares in the investment options you specify. Because we are an insurance company, we provide custody of your plan assets. In addition, through our separate accounts, we execute and clear trades on behalf of your plan. By providing these services to your plan, it eliminates your plan from having to pay the cost of engaging another party to perform these services. We also act as a transfer agent on the daily trading of funds through our separate account. As a result, we may receive 12b-1 and sub-transfer agency fees called revenue sharing from the investment options or their managing companies for the services we perform for them. We use these fees to reduce the cost of our administrative and recordkeeping services. As recordkeeper, we also provide your plan administrator with plan level investment account summaries and information to complete the annual required DOL and IRS plan filings. Based on the Service Agreement we have with your plan administrator, we may disburse plan assets, provide associated Form 1099 information, allocate forfeitures, transfer assets and allocate employer contributions. 3

Website and Participant Communications As part of the service we provide to your plan, we maintain a secure website that is available 24/7. Through this secure website you can efficiently and effectively manage your retirement account including the ability to obtain the daily value of your account. You also have the ability to transfer among your investments, reallocate your investments, request statements, and access basic information about your plan - to mention a few. We provide communications to you and your plan fiduciary regarding timely notice of investment changes, important regulatory changes and updates that specifically affect your plan. We also provide online statements, quarterly investment statements, fund fact sheets for each investment option available under your plan, summary prospectuses, and prospectuses. Our informative participant newsletter is designed to keep you current on issues regarding retirement savings. The cost for providing these services is included in the cost of our Contract. Proxy Voting As the owner of the separate accounts, we are responsible for all voting related to the investment options held in our separate accounts. As a result, we do not pass through any voting privileges with respect to these funds. IPG conducts due diligence as part of its ongoing monitoring of our platform and votes proxies for all investment options on our platform. Location of Services Our participant services are provided from our locations in the Midwest (Lincoln, NE and Cincinnati, OH). You may speak directly with any of our Participant Call Center associates from 8:00 a.m. to 6:00 p.m. Eastern time Monday thru Friday. They will help with any questions you might have about your plan, as well as walk you through our website and assist with any plan transactions you wish to perform. II. General Plan Administrative and Individual Expenses For all of the services described above (collectively referred to as Plan Administrative and Recordkeeping Services ), we charge fees under our Contract using one or more of the following methods: Asset-based fee These are deducted from your participant account on a pro-rata basis as part of the daily calculation of the value of assets in your plan s Contract. (See Table 3 of the Fees and Expenses Chart below.) Billable-fees These are general plan administrative and individual fees specifically charged to you, as a participant, or by default, surrendered from your participant account if not paid for by your plan sponsor. (These fees are reflected in your quarterly account statement.) Those general administrative expenses that will be deducted from your account, along with fees for individual participant services such as distributions, QDRO calculations, loan initiations, and annual loan maintenance fees, will be charged to your account when incurred. They are listed in Table 4 provided later in this disclosure. 4

III. Model Comparative Chart OZARK MOTOR LINES INC 401K PLAN Investment Options as of July 15, 2014 This document includes important information to help you compare the investment options under your retirement plan with specific benchmarks for each investment option. For additional information about your investment options (including the most current performance information), please go to our website, ameritas.com. This Model Comparative Chart contains two parts. Part I presents performance information for your plan s investment options. This part shows you how the investments have performed historically. Part II details the fees and expenses associated with these investment options. Part I. Performance Information Table 1 focuses on the performance of investment options that do not have a fixed or stated rate of return. Table 1 shows how these options have performed over time, and allows you to compare them with an appropriate benchmark (italicized in color) for the same time periods. Past performance does not guarantee how the investment option will perform in the future. Your investment in these options could lose money. Information about an option s principal risk is available on the website. Each equity fund is registered under the Investment Company Act of 1940, and is offered to you through one of our separate accounts, none of which are registered under the Investment Company Act of 1940. Table 1 Variable Investment Returns as of June 30, 2014 Name 1 Year 5 Year 10 Year Investment Grade Bond Since Inception Inception Date Barclays Capital US Agg Bond TR USD 4.37% 4.85% 4.93% 7.92% 12/31/1975 Calvert Income, Class I 6.79% 6.78% 4.82% 6.24% 02/26/1999 High Yield/Multisector Bond Barclays Capital US HY 2% Issuer Cap TR USD 11.72% 13.92% 9.04% 8.32% 12/31/1992 PIMCO High Yield, Administrative Class 9.67% 12.76% 7.73% 7.77% 01/16/1995 Real Estate S&P 500 TR 24.61% 18.83% 7.78% 10.67% 01/30/1970 Morgan Stanley IF US Real Estate, Class A 14.40% 21.71% 10.12% 12.00% 01/02/1996 Large Value S&P 500 Value TR 21.99% 18.52% 7.34% 8.94% 01/03/1994 Calvert Large Cap Value, Class Y 22.27% 16.82% 7.03% 6.93% 12/29/1999 Large Blend S&P 500 Growth TR 27.13% 19.19% 8.16% 9.54% 01/03/1994 MFS Massachusetts Investors Trust, Class R3 23.27% 17.08% N/A 8.53% 04/01/2005 S&P 500 TR 24.61% 18.83% 7.78% 10.67% 01/30/1970 Calvert VP S&P 500 Index 24.12% 18.37% 7.41% 8.08% 12/29/1995 Large Growth 5

Name 1 Year 5 Year 10 Year Since Inception Inception Date S&P 500 Growth TR 27.13% 19.19% 8.16% 9.54% 01/03/1994 MFS VIT Growth Series, Initial Class 26.29% 18.63% 9.62% 8.66% 07/24/1995 T. Rowe Blue Chip Growth, Advisor Class 29.73% 19.78% 8.60% 4.26% 03/31/2000 Mid Value Russell Mid Cap Value TR USD 27.76% 22.97% 10.66% 12.52% 12/31/1985 T. Rowe Price Mid Cap Value, Advisor Class 26.91% 19.41% 10.07% 13.08% 09/30/2002 Mid Blend Russell Mid Cap TR USD 26.85% 22.07% 10.43% 13.68% 01/31/1979 Calvert VP S&P MidCap 400 Index 24.66% 21.02% 9.88% 9.48% 05/03/1999 Mid Growth Russell Mid Cap Growth TR USD 26.04% 21.16% 9.83% 11.10% 12/31/1985 American Century Heritage, Investor Class 23.03% 19.09% 12.06% 10.91% 11/10/1987 Small Growth Russell 2000 Growth TR USD 24.73% 20.50% 9.04% 9.96% 12/29/1978 Baron Small Cap, Retail Shares 22.55% 19.59% 9.44% 10.41% 09/30/1997 Russell 2000 TR USD 23.64% 20.21% 8.70% 12.00% 12/29/1978 Royce Pennsylvania Mutual, Service Class 23.22% 18.41% N/A 8.42% 11/08/2005 Large Cap International MSCI EAFE Growth NR USD 20.33% 12.22% 7.09% 8.94% 12/31/1974 American Century International Growth, Investor Class 20.19% 13.58% 7.71% 8.15% 05/09/1991 Small Cap International S&P Global Ex US Small TR USD 27.02% 14.90% 10.19% 8.01% 01/31/1995 Third Avenue International Value, Institutional Class 17.48% 10.92% 7.41% 9.99% 12/31/2001 Money Market US Treasury T-Bill Auction Ave 3 Mon 0.05% 0.09% 1.59% 4.18% 02/28/1941 Fidelity VIP Money Market, Initial Class 0.00% 0.14% 1.79% 3.86% 02/04/1987 Balanced Dow Jones US Moderate TR USD 17.51% 14.43% 7.75% 10.04% 12/31/1982 Calvert VP SRI Balanced 18.45% 13.61% 5.72% 7.42% 09/02/1986 MFS Total Return, Class R3 15.54% 12.10% N/A 6.21% 04/01/2005 World Stock MSCI World Free NR USD 24.05% 14.99% 7.25% 7.50% 12/31/1987 Oppenheimer Global/VA, Non-Service Shares 23.31% 16.41% 8.99% 10.44% 11/30/1990 Table 2 focuses on the performance of investment options that have a fixed or stated rate of return. Table 2 shows the annual rate of return of each such option, the term or length of time that you will earn this rate of return, and other information relevant to performance. 6

Table 2 Fixed Investment Returns as of July 15, 2014 Name Return Term Other Deposit Account Deposit rate in effect as of date of this report: 2.15% 1 Year We declare interest rates prior to the beginning of each calendar quarter. The applicable rate will be credited on all deposits made to the Account during the calendar quarter and will be guaranteed until the end of the 12-month period following the beginning of that calendar quarter. At the end of the guaranteed period, a renewal rate will be declared for the accumulated deposits from that calendar quarter. The applicable renewal rate will be guaranteed for the next 12 months. Part II. Fee and Expense Information Table 3 shows fee and expense information for the investment options listed in Table 1 and Table 2. Table 3 shows the Total Annual Operating Expenses of the options in Table 1. Total Annual Operating Expenses are expenses that reduce the rate of return of the investment option. Table 3 also shows Shareholder-type Fees. These fees are in addition to Total Annual Operating Expenses. The cumulative effect of fees and expenses can substantially reduce the growth of your retirement savings. Visit the Department of Labor s website http://www.dol.gov/ebsa/publications/401k employee.html for an example showing the long-term effect of fees and expenses. Fees and expenses are only one of many factors to consider when you decide to invest in an investment option. You may also want to think about whether an investment in a particular investment option, along with your other investments, will help you achieve your financial goals. Table 3 Fees and Expenses Total Annual Operating Expense Name As a % Per $1,000 Shareholder-Type Fees Investment Grade Bond Calvert Income, Class I 1.40% $14.00 Short Term Trading Fee - 2% / 7 Days High Yield/Multisector Bond PIMCO High Yield, Administrative Class 1.54% $15.40 Real Estate Morgan Stanley IF US Real Estate, Class A 1.97% $19.70 Large Value Calvert Large Cap Value, Class Y 1.72% $17.20 Short Term Trading Fee - 2% / 30 Days Large Blend Calvert VP S&P 500 Index 1.16% $11.60 MFS Massachusetts Investors Trust, Class R3 1.51% $15.10 Large Growth MFS VIT Growth Series, Initial Class 1.56% $15.60 T. Rowe Blue Chip Growth, Advisor Class 1.75% $17.50 Mid Value T. Rowe Price Mid Cap Value, Advisor Class 1.79% $17.90 Mid Blend Calvert VP S&P MidCap 400 Index 1.27% $12.70 Mid Growth American Century Heritage, Investor Class 1.75% $17.50 7

Total Annual Operating Expense Name As a % Per $1,000 Shareholder-Type Fees Small Growth Baron Small Cap, Retail Shares 2.05% $20.50 Royce Pennsylvania Mutual, Service Class 1.94% $19.40 Large Cap International American Century International Growth, Investor Class 2.03% $20.30 Short Term Trading Fee - 2% / 60 Days Small Cap International Third Avenue International Value, Institutional Class 2.14% $21.40 Short Term Trading Fee - 2% / 60 Days Money Market Fidelity VIP Money Market, Initial Class 1.00% $10.00 Balanced Calvert VP SRI Balanced 1.63% $16.30 MFS Total Return, Class R3 1.51% $15.10 World Stock Oppenheimer Global/VA, Non-Service Shares 1.50% $15.00 Guaranteed Deposit Account N/A N/A Transfers from the Deposit Account may be subject to a liquidation charge if the amount of transfer exceeds the greater of $2,000 or 5% of the participant s Deposit Account balance as of the beginning of the applicable calendar year quarter. The Total Annual Operating Expense is the sum of the underlying fund expense ratio plus the general plan administrative fees that are asset-based fees, and referenced in Section II of this disclosure document. Such fees are deducted from your participant account on a daily basis. Short Term Trading Fee represents fees charged by an Investment Company to participants who hold their assets for less than a predetermined period of time, also known as redemption fees. The percentage fee reflected is assessed if assets are held less than the days indicated. A complete description of these limitations and applicable fees may be found in the fund s prospectus. Deposit Account Market Value Adjustment If you are invested in the Deposit Account and withdraw contributions from this account or your plan sponsor terminates the Contract, it may trigger a market value adjustment. The Participant If you withdraw or transfer money out of the Deposit Account, other than for a benefit event, in excess of the greater of $2,000 or 5% of your account balance at the beginning of the current calendar quarter, a market value adjustment will apply if current market rates are higher than the blended rate you are earning in the investment account. At the time you make a withdrawal or transfer of money out of the Deposit Account, you will be notified of the amount of the market value adjustment charge before the transfer is complete. You may either accept the charge or cancel the transaction. If current market rates are lower than current credited rates, a market value adjustment will not apply. It also does not apply to transfers affected through an automatic rebalancing program. It does not apply to a benefit event as defined in the Contract, which includes withdrawals due to retirement, termination of employment, a hardship distribution, death benefits or loan withdrawals. The Plan If your plan sponsor elects to terminate the Contract, a market value adjustment will apply to all plan assets held in the Deposit Account. Your plan fiduciary will have a choice of either receiving a lump-sum payment of all the plan assets invested under the Contract, less the applicable market value adjustment on those assets held in the Deposit Account, or we can pay you the Plan assets invested in the Deposit Account in approximately 10 annual payments beginning six months after the date of Contract termination. The interest rate credited during the payout period will be the interest rate credited at the time of termination, less 1%. In simple terms, the market value adjustment is calculated by comparing current market rates to the rates being credited to your account. If the current market rates are higher than the current credited rates, the difference in rates is discounted over the remaining maturity period of the assets. The difference between the discounted value and the current account value is the market value adjustment you would be charged. 8

If IPG makes changes to our platform, or funds merge or terminate, we will provide advance notice of such changes affecting your plan s lineup to your plan fiduciary and you, a plan participant, at least 30 and no more than 60 days prior to the effective date of such change. If we receive no objection to the change in an investment option from your plan fiduciary, or you, as plan participant, we will treat such silence as consent. If your plan fiduciary has an objection to an investment option change, we will work with the plan fiduciary to make another investment option change available from our platform. If you have an objection to an investment option change, prior to the change we will allow you to make your own investment choices using the plan s other investment options available. Data for unaffiliated funds is obtained from sources external to us. We cannot guarantee the accuracy, completeness, or timeliness of this data. We request information from each unaffiliated fund, and in the event that such information is not received and is not shown in the chart, please contact the issuer of that fund for information concerning that fund. For a glossary of investment terms relevant to the investment options under this plan, please select the Participant Disclosure Glossary option under the Investment & Education tab on your plan s secure website. This glossary is intended to help you better understand the terminology associated with your investment options. Table 4 - General Plan Administrative and Individual Fees Description of Service Paid By Fee Basis General Plan Administrative Fees Recordkeeping Fee Account, per capita $0 Electronic Submission, Total Assets > $500,000 Electronic Submission, Total Assets < $500,000 $18 Per Participant/Weekly Submission $18 Per Participant/Semi-monthly or Bi-Weekly Submission $18 Per Participant/Monthly Submission $12 Per Participant/Quarterly or Semi-Annual Submission $6 Per Participant/Annual Submission Paper Submission $72 Per Participant/Weekly Submission $48 Per Participant/Semi-monthly or Bi-Weekly Submission $36 Per Participant/Monthly Submission $24 Per Participant/Quarterly or Semi-Annial Submission $12 Per Participant/Annual Submission $12 Per Participant for Non-Contributing Plans Annual Testing Fee Account, per capita Flat Rate $1,500 Less than 100 Eligible Participants $2,200 100 or more Eligible Participants Per Participant $14 Less than 100 Eligible Participants $11 100 or more Eligible Participants Discount for Safe Harbor Contribution Account, per capita ($350) Discount Applied to Annual Testing Fees Individual Fees Distribution Fee Account $35 Per Distribution QDRO Fee Account $75 Per Calculation 9

Description of Service Paid By Fee Basis Overnight / Wire Fee Account $15 Per Mailing General plan administrative expenses that are deducted from your account may vary based on the number of participants in your plan, the average account balance of all plan participants, or your account balance as a percent of total balances. 10