SUMMARY PLAN DESCRIPTION FOR THE CGI TECHNOLOGIES AND SOLUTIONS INC. 401(k) SAVINGS PLAN

SUMMARY PLAN DESCRIPTION FOR THE CGI TECHNOLOGIES AND SOLUTIONS INC. 401(k) SAVINGS PLAN Sponsoring Employer I.D. No. 54-0856778 Plan No. 001 Rev. December 2013

SUMMARY PLAN DESCRIPTION FOR THE CGI TECHNOLOGIES AND SOLUTIONS INC. 401(k) SAVINGS PLAN Table of Contents PAGE 1. INTRODUCTION....1 2. WHAT IS THE 401(k) SAVINGS PLAN?...2 3. HOW IS THE PLAN MANAGED?...2 4. HOW IMPORTANT IS THE AMOUNT OF TIME THAT I WORK FOR THE COMPANY?...3 5. WHEN DO I BECOME A PARTICIPANT IN THE PLAN?...3 6. WHAT TYPES OF CONTRIBUTIONS CAN BE MADE TO THE PLAN?...4 7. ARE THERE LIMITS ON MY EMPLOYEE 401(k) CONTRIBUTIONS AND THE MATCHING CONTRIBUTIONS?...8 8. IS THERE A LIMIT ON THE TOTAL AMOUNT OF CONTRIBUTIONS THAT CAN BE ALLOCATED TO MY ACCOUNTS?...9 9. WHAT HAPPENS TO MY SHARE OF THE CONTRIBUTIONS?...9 10. MAY I DIRECT THE INVESTMENT OF MY ACCOUNTS UNDER THE PLAN?...9 11. WHAT ADJUSTMENTS ARE MADE TO MY ACCOUNTS?...11 12. WHAT IF I LEAVE THE COMPANY DURING A PLAN YEAR?...12 13. MAY I RECEIVE A DISTRIBUTION OF A PORTION OF MY ACCOUNTS WHILE I AM STILL EMPLOYED?...12 14. WHEN WILL I BE ELIGIBLE TO RECEIVE A DISTRIBUTION OF MY ACCOUNTS FROM THE PLAN?...14 15. WHAT IS THE VESTED PORTION OF MY ACCOUNTS?...15 16. HOW AND WHEN ARE MY BENEFITS TO BE PAID?...16 17. ARE MY BENEFITS GUARANTEED BY THE PBGC?...18 18. HOW ARE BENEFIT CLAIMS HANDLED?...18

19. CAN MY BENEFIT IN THE PLAN BE ASSIGNED OR ATTACHED?...22 20. MAY I BORROW FROM THE PLAN?...22 21. DOES THE PLAN REDUCE MY SOCIAL SECURITY BENEFITS OR PAYMENTS?...27 22. HOW WILL MY MILITARY SERVICE AFFECT MY BENEFITS?...27 23. WHAT ARE MY RIGHTS UNDER THE PLAN?...27 24. MAY THE PLAN BE AMENDED OR TERMINATED?...29 25. WHAT EXPENSES MAY BE PAID FROM THE PLAN?...29 ii

SUMMARY PLAN DESCRIPTION FOR THE CGI TECHNOLOGIES AND SOLUTIONS INC. 401(k) SAVINGS PLAN 1. INTRODUCTION. This document summarizes the CGI Technologies and Solutions Inc. 401(k) Savings Plan (the "Plan") in effect as of January 1, 2013, unless otherwise provided in this summary. The Plan is sponsored by CGI Technologies and Solutions Inc. for the benefit of its eligible employees and the eligible employees of its affiliates that have adopted the Plan. See the Appendix at the end of this document for a list of the employers that have adopted the Plan. CGI Technologies and Solutions Inc. and affiliated employers that have adopted the Plan are referred to collectively as the "Company" in this summary plan description. Formal legal documents specify the rules governing the Plan. The Plan Administrator has copies of these documents and they are available for your inspection. However, to save you the trouble of trying to read and understand the technical, legal jargon that is typical of these types of documents, we have prepared this document. It simplifies the Plan provisions and explains them in the questions and answers that follow. Because this document is a summary only, it does not describe all of the provisions of the Plan and all of the possible fact situations that may arise. Therefore, in the case of any conflict between the content of this document and the content of the Plan itself, or in the case of the omission in this document of a discussion of any Plan provisions, the terms of the Plan itself (and not the language of this summary plan description) shall control. The primary purpose of the Plan is to provide benefits to you or your beneficiary upon your retirement, disability or death. Through the Plan, the Company hopes to increase your interest in the Company by providing you with an opportunity to share in a very valuable benefit over and above your regular pay. In this document, terms such as "Plan Year" and "Plan Administrator" appear in many places. The Plan Year and Plan Administrator are set forth in the Appendix at the end of this document. The terms "Year of Service" and "Hours of Service" also appear in many places. These terms are discussed in the section entitled "4. How Important is the Amount of Time That I Work for the Company?" and the section entitled "6. What Types of Contributions Can be Made to the Plan?"

One other term, "Top Heavy Plan," appears in this document. The Plan will be "Top Heavy" in any Plan Year in which the account balances of the "Key Employees" comprise more than 60% of the total account balances in the Plan. The "Key Employees" are certain officers and owners of the Company. The Plan Administrator can provide you with information from time to time as to whether the Plan is a Top Heavy Plan. 2. WHAT IS THE 401(k) SAVINGS PLAN? The Plan allows you to contribute a portion of your pre-tax pay (i.e., compensation) to the Plan each payroll period. The amount you contribute to the Plan (your "pre-tax 401(k) contributions") is not subject to federal income tax at the time of the contribution. However, your pre-tax 401(k) contributions are subject to FICA taxes (i.e., social security and Medicare taxes). Your pre-tax 401(k) contributions and any other contributions made to the Plan on your behalf along with any earnings on such contributions are generally not subject to federal income tax until you or your beneficiaries receive a distribution from the Plan (see the section entitled "17. How and When Are My Benefits To Be Paid?"). You may also contribute after-tax pay to the Plan each payroll period. This is called a "Roth 401(k) contributions." You pay current income tax on Roth 401(k) contributions. When these Roth 401(k) contributions and earnings are later distributed to you, generally, you do not need to pay taxes. (see the section entitled "6. What Types of Contributions Can Be Made to the Plan?"). In addition to your pre-tax 401(k) contributions and Roth 401(k) contributions (collectively, "employee 401(k) contributions"), the Company may make matching contributions on your behalf. The Company may also make nonelective contributions on behalf of Plan participants. Finally, for participants who earn a prevailing wage, you will receive any employer contributions as provided under your service contract (see the section entitled "6. What Types of Contributions Can Be Made to the Plan?"). Amounts contributed to the Plan are for the exclusive benefit of the participants and their beneficiaries. 3. HOW IS THE PLAN MANAGED? A Plan Administrator is named in the Plan and is given the responsibility to manage the operation and administration of the Plan (except as to investments). Among other things, the Plan Administrator determines the eligibility of each employee to participate in the Plan, supervises the payment of benefits from the Plan, and interprets the provisions of the Plan. You should contact the Plan Administrator if you have any questions about the Plan. The Plan Administrator will communicate with you from time to time concerning 2

your accounts under the Plan and any special considerations about your participation in the Plan. The Company has appointed the Plan Committee as the Plan Administrator for the Plan. See the Appendix at the end of this document for the name and address of the current Plan Administrator. The Plan Committee has delegated some of its duties with respect to the day-to-day administration of the Plan to Transamerica Retirement Solutions Corporation (referred to as Transamerica). 4. HOW IMPORTANT IS THE AMOUNT OF TIME THAT I WORK FOR THE COMPANY? The time you work for the Company is important. The time you work for the Company is used to whether any nonelective contributions will be allocated to your account for a Plan Year (see subheading "Nonelective Contributions" under the section entitled "6. What Types of Contributions Can Be Made to the Plan?"). The time you work for the Company is also used in deciding your vested interest in your accounts containing discretionary matching contributions and nonelective contributions. If you leave the Company before your retirement, death or disability, then you generally do not lose your vested interest (see the section entitled "16. What Is the Vested Portion of My Accounts?"). For vesting purposes, time is measured by your "Years of Service." To determine your total Years of Service all of your years and days of service are aggregated, and days are converted into years based upon 365-day years. Any period of service after the aggregation that is less than 365 days is disregarded. The computation of Years of Service is rather complicated and is based on regulations issued by the Department of Labor. If you have a question about the counting of your Years of Service, you should contact the Plan Administrator. If you previously worked or if you later work for businesses that are related to the Company by similar ownership or for businesses that were acquired by the Company, then the time that you work for these other businesses may be counted in some cases for purposes of determining your vested interest in the Plan and other matters. If you have any questions about this special rule, please contact the Plan Administrator. 5. WHEN DO I BECOME A PARTICIPANT IN THE PLAN? Provided that you are an eligible employee (as described below), you will be eligible to participate in the Plan on the date that you begin working for the Company. 3

Individuals Who Are Eligible Employees for Purposes of Participating in the Plan. All common law employees of the Company are eligible employees for purposes of participating in the Plan, except the following: A. union employees, unless the collective bargaining agreement allows for participation; B. employees whose employment is governed by a service contract, unless the contract provides for participation; C. employees classified as a short-term intercompany employees from non-united States Company locations; D. consultants or individuals performing services for the Company under a purchase order, a supplier or staffing agreement or any other agreement entered into by the Company for services; E. nonresident aliens who do not receive earned income from sources within the United States; F. individuals who are leased employees; and G. individuals whose employment status has not been recognized by the Company, because they have not completed Internal Revenue Service Form W-4 with respect to services provided to the Company and because they are not initially treated as common law employees on the payroll records of the Company. As of December 1, 2013, employees employed at DOJ-Mail Management Warehouse and Related Support Services as non-management employees whose employment is subject to a service contract, which provides for a prevailing wage ("DOJ-Mail Employees") are eligible to participate in this Plan. 6. WHAT TYPES OF CONTRIBUTIONS CAN BE MADE TO THE PLAN? Employee 401(k) Contributions: The Plan provides for two types of employee 401(k) contributions: pre-tax 401(k) contributions and Roth 401(k) contributions. You may elect to make pre-tax 401(k) contributions and/or Roth 401(k) contributions to the Plan from your pay each Plan Year. In this booklet, the term "employee 401(k) contribution" means both pre-tax 401(k) contributions and Roth 401(k) contributions. With pre-tax 401(k) contributions your taxable income is reduced by the amount of your pre-tax 401(k) contributions so you pay less in federal income taxes. Later, 4

when the Plan distributes your pre-tax 401(k) contributions and earnings thereon, you will pay taxes on the amount distributed to you, unless you roll over the distribution to an eligible retirement plan or an IRA. With Roth 401(k) contributions, you must pay current income tax on the Roth 401(k) contributions. If you elect to make Roth 401(k) contributions, then the Roth 401(k) contributions are subject to federal income taxes in the year of the contribution, but the Roth 401(k) contributions, and in most cases, the earnings on the Roth 401(k) contributions are not subject to federal income taxes when distributed to you. In order for the earnings to be distributed tax-free, there must be a qualified distribution from your Roth 401(k) contribution account. In order to be a qualified distribution, the distribution must occur after one of the following: (1) your attainment of age 59½, (2) your disability, or (3) your death. In addition, the distribution must occur after the expiration of a 5-year participation period. The 5-year participation period is the 5-year period beginning with the calendar year in which you first make a Roth 401(k) contribution to the Plan (or to another 401(k) plan or 403(b) plan if such amount was rolled over into the Plan) and ending on the last day of the calendar year that is 5 years later. For example, if you make your first Roth 401(k) contribution under this Plan on November 30, 2008, then your 5-year participation period will end on December 31, 2012. It is not necessary that you make a Roth 401(k) contribution in each of the five years. If a distribution from your Roth 401(k) contribution account is not a qualified distribution, then the earnings distributed with the Roth 401(k) contributions will be taxable to you at the time of distribution (unless you roll over the distribution to a Roth IRA or another retirement plan that will accept the rollover). In addition, in some cases, there may be a 10% excise tax on the earnings that are distributed. Before you receive a distribution, the Plan Administrator will deliver to you a more detailed explanation of your options. However, the tax rules are very complex and you should consult with qualified tax advisor before making a choice. How to Contribute: You may contribute a portion of your compensation to the Plan each Plan Year through payroll deduction by entering into a salary reduction election to defer a percentage of your compensation into the Plan. You cannot defer less than 1%, and you must defer whole percentages. Please visit cgi.trsretire.com or call Transamerica at 1-888-247-4277 to complete a salary reduction election. Your salary deferral election will become effective as soon as administratively possible after you have completed the election and will remain in effect until you amend it. Your employee 401(k) contributions for any calendar year cannot exceed the dollar limitation set for that calendar year. The Internal Revenue Service (IRS) has set the dollar limit for 2014 at $17,500. After 2014, the dollar limit may be increased for cost of living adjustments. This dollar limit applies to the total amount of your pre-tax 5

employee 401(k) contributions and Roth 401(k) contributions made to all 401(k) plans in which you participate and to other deferral contributions made to other cash or deferred arrangements in which you participate, including 403(b) plans, SIMPLE IRAs and SARSEPs. If you have questions regarding the impact of contributions to other plans on this limit, please contact Transamerica at 1-888-247-4277. In addition to the IRS dollar limit on the employee 401(k) contributions that you may contribute to the Plan, the amount of employee 401(k) contributions that you can contribute to the Plan cannot exceed 80% of your compensation. Transamerica's Auto-Increase also allows you to have your employee 401(k) contributions increased automatically each year by a set amount, at any point in the year you choose. You may access your account at cgi.trsretire.com to make your Auto- Increase election. Once elected, your employee 401(k) contributions will be automatically increased each year by the amount you select, subject to the contribution limits above. You may turn Auto-Increase off at any time. If you are age 50 or older, or if your 50 th birthday is during the current Plan Year, then you may elect to contribute additional employee 401(k) contributions to the Plan through payroll deduction. These additional amounts are called "catch-up contributions." Catch-up contributions can be contributed to the Plan regardless of other limitations applicable to employee 401(k) contributions. The maximum catch-up contribution that you can make to the Plan is $5,500 for 2014. After 2014, the maximum catch-up contribution amount may be increased for cost of living adjustments. However, like the dollar limitation described in the preceding paragraph, the catch-up contribution limit is an aggregate limit which applies to all 401(k) plans, 403(b) plans, SIMPLE IRAs and SARSEPs in which you participate. If your employee 401(k) contributions and other deferral contributions for calendar year exceed the applicable dollar limitation (described above) for that calendar year, then you must include any excess in your taxable income for such calendar year. In addition, any excess must be returned to you by April 15 of the year following the calendar year in which the excess occurred. Otherwise, you may be taxed on the excess a second time when the excess is ultimately distributed to you. You may change or stop payroll deduction of your employee 401(k) contributions on a prospective basis at any time by accessing your account at cgi.trsretire.com or by calling Transamerica at 1-888-247-4277. Matching Contributions: As an incentive to encourage participants to make employee 401(k) contributions (including catch-up contributions), the Company may contribute discretionary matching contributions equal to a percentage of all or any portion of your employee 401(k) contributions that you contribute to the Plan each payroll period. The Company determines if a matching contribution will be made each Plan Year and the percentage of employee 401(k) contributions that will be matched each Plan Year. If the Company decides to make a matching contribution, the 6

maximum discretionary matching contribution you can receive each Plan Year is $2,500. If you are a DOJ-Mail Employee, you will receive a fixed matching contribution on your employee 401(k) contributions equal to 50% of your employee 401(k) contributions made on the first 3% of compensation you contribute to the Plan each payroll period. Nonelective Contributions: The Company, at its discretion, may make a nonelective contribution to the Plan. If a nonelective contribution is made, you are entitled to an allocation of the nonelective contribution if you meet the requirements described below. The nonelective contribution, if any, for a Plan Year will be allocated to your account in the same ratio that your compensation bears to the total compensation of all participants who are entitled to receive an allocation of the nonelective contribution for the Plan Year. You are generally entitled to receive an allocation of any nonelective contributions made for a Plan Year only if you (A) complete 1,000 Hours of Service in that Plan Year and (B) are employed by the Company on the last day of that Plan Year. In the Plan Year that you terminate employment, you will receive an allocation if you terminate because of retirement (on or after your Early Retirement Date or Normal Retirement Date), death or disability (as defined in the section entitled "15. When Will I Be Eligible to Receive a Distribution of My Accounts From the Plan?"). You will generally be credited with an "Hour of Service" for each hour you work for which you are paid. In some cases you will also be credited with Hours of Service for hours for which you are entitled to be paid even if you do not work (e.g., sick leave, vacation). Under some circumstances, if the Plan becomes a Top Heavy Plan, special rules may result in your receiving a larger contribution than you normally would, or receiving a contribution when you would not normally be eligible to receive a contribution. The Plan Administrator will let you know if these special rules apply to you. Prevailing Wage Base Contributions: If you are a participant who receives a prevailing wage, your service contract may require the Company to make a prevailing wage contribution to you. Any discretionary matching contributions or nonelective contribution made to your accounts under the Plan will be offset by the prevailing wage contributions. Qualified Nonelective Contributions: The Plan provides that qualified nonelective contributions may be made by the Company each Plan Year. The Board of Directors of the Company will determine whether to make a qualified nonelective contribution from time to time. Any qualified nonelective contributions will be allocated to a limited number of non-highly compensated employees, as provided by the terms of the Plan. You will be notified if this special contribution is made on your behalf. 7

Rollover Contributions: The Plan also permits you to rollover funds from IRAs and certain other retirement plans in which you participated. Rollover contributions are allocated to separate rollover source account under the Plan. If you are eligible to participate in the Plan, you may make a rollover contribution to the Plan at anytime on or after your first day of employment with the Company. The Plan will accept rollover contributions, including direct rollover contributions, from: A qualified retirement plan, including after-tax employee contributions; A 403(b) plan, excluding after-tax employee contributions; An eligible plan described in Section 457(b) of the Internal Revenue Code, which is maintained by a state, political subdivision of a state or any agency or instrumentality of a state or political subdivision of a state; and IRAs. Please call Transamerica at 1-888-247-4277 to make a rollover contribution. Compensation Used to Calculate Contributions: For purposes of calculating contributions under the Plan, compensation means your regular salary and wages, as reported on your Form W-2, plus your employee 401(k) contributions, pre-tax contributions you make to another retirement plan, cafeteria plan or flexible spending plan, and pre-tax contributions you make to a qualified transportation expense program for the Plan Year. Compensation shall NOT include amounts that are paid to you during the Plan Year before you become a participant in the Plan. Compensation shall not include bonuses, commissions, reimbursements or other expense allowances, fringe benefits, moving expenses, deferred compensation, welfare benefits, any employee awards and any special tax gross up payments on such awards, non-cash remunerations, and severance pay. For any Plan Year, no matching contribution or employer nonelective contribution will be made with respect to any participant's compensation in excess of a dollar limitation set by federal law. The dollar limitation for the 2014 Plan Year is $260,000. 7. ARE THERE LIMITS ON MY EMPLOYEE 401(k) CONTRIBUTIONS AND THE MATCHING CONTRIBUTIONS? Federal law imposes limits on the amount of employee 401(k) contributions and matching contributions that may be contributed to the Plan by, or on behalf of, certain employees. If these limits are exceeded, a portion of the employee 401(k) contributions of certain employees may be refunded to them. In addition, matching contributions made as a result of the refunded employee 401(k) contributions may be forfeited. Also, it is possible that matching contributions made on behalf of certain employees may exceed allowable limits. Any such excess matching contributions may be distributed to 8

the affected participants or forfeited to the extent not vested. To the extent necessary, the Plan Administrator will notify you if the limits as applied to you are exceeded. 8. IS THERE A LIMIT ON THE TOTAL AMOUNT OF CONTRIBUTIONS THAT CAN BE ALLOCATED TO MY ACCOUNTS? The Internal Revenue Code limits the total amount of contributions (other than catch-up contributions and rollover contributions) and forfeitures that may be allocated to your accounts for any Plan Year. The limit for the 2014 Plan Year is the lesser of $52,000 or 100% of your compensation for the Plan Year. The Plan Administrator monitors the Plan to determine whether the limit has been exceeded. To the extent necessary, the Plan Administrator will notify you if this limit as applied to you is exceeded. 9. WHAT HAPPENS TO MY SHARE OF THE CONTRIBUTIONS? Your employee 401(k) contributions, matching contributions, nonelective contributions, prevailing wage base contributions, and other amounts contributed to the Plan on your behalf are held in separate accounts in a trust fund or funds, along with the accounts of the other participants. The money in the trust is invested for your benefit. The Trustee is responsible for safekeeping the assets of the Plan. However, the Trustee is not responsible for deciding how Plan assets will be invested. Instead, each participant is responsible for directing how his or her accounts will be invested among the various investment options made available to participants under the Plan (see the section entitled "10. May I Direct the Investment of My Accounts Under the Plan?"). The name of the current Trustee is set forth in the Appendix at the end of this document. Your accounts under the Plan are subject to investment gains and losses based upon the investment elections that you make (see the section entitled "11. What Adjustments Are Made to My Accounts?"). 10. MAY I DIRECT THE INVESTMENT OF MY ACCOUNTS UNDER THE PLAN? The Plan permits every participant and beneficiary to direct the investment of his or her accounts under the Plan. Transamerica will provide you with instructions for making your investment elections. You may access your accounts online at cgi.trsretire.com for more information. Transamerica at 1-888-247-4277 is also available to provide investment information to help you make investment decisions. Transamerica is equipped to handle your calls and questions in over 140 languages through Language Line service. It also provides services for those who are hearingimpaired. All calls are recorded for your protection. The Trustee will invest your account balance under the Plan in accordance with your elections, except in limited situations. Each investment alternative under the Plan may impose restrictions on the number or frequency of changes to investment elections 9

that you may make during a particular period. You should review the prospectuses and other information provided for each investment alternative and the investment procedures for the Plan to determine if these restrictions may affect you. You can access the prospectus at cgi.trsretire.com. If you do not make investment elections, your account balance will be invested in a target date retirement fund based on the year you will attain age 65. The Plan is intended to satisfy the requirements of Section 404(c) of ERISA, and Title 29 of the Code of Federal Regulations Section 2550.404c-1, and the fiduciaries of the Plan may be relieved of liability for any losses which are the direct and necessary result of investment instructions given by you. Information Regarding Participant Investment Direction. The Plan Administrator is responsible for providing you with certain information relating to the Plan's procedures for investment direction. The Plan Administrator has delegated this responsibility to Transamerica. When you initially invest in an investment alternative subject to the Securities Act of 1933, you may receive a copy of the most recent prospectus or similar documents for that investment alternative. However, if you received a copy of the prospectus or similar documents from Transamerica immediately before you invested in that investment alternative, Transamerica is not required to give you a second copy. The Company has designated the Plan Committee to oversee the selection and performance of investment alternatives. Additional information is available from Transamerica. To obtain this information, access your accounts at cgi.trsretire.com or call Transamerica at 1-888-247-4277. Available information includes: A. Information concerning the value of shares or units of your interest in designated investment alternatives. B. Information concerning the value of shares or units of designated investment alternatives available to you and the past and current investment performance of such investment alternatives, determined net of expenses, on a reasonable and consistent basis. C. A description of the annual operating expenses of each designated investment alternative (e.g., investment management fees, administrative fees, transaction costs) which reduce the rate of return to you, and the aggregate amount of such expenses expressed as a percentage of average net assets of the designated investment alternative. 10

D. Copies of any prospectuses, financial statements or other materials relating to the available investment alternatives, to the extent such information is provided to the Plan. E. A list of the assets comprising the portfolio of each designated investment alternative, the value of such asset (or the proportion of the investment alternative which it comprises), and, with respect to each such asset which is a fixed rate investment contract issued by a bank, savings and loan association or insurance company, the name of the insurer of the contract, the term of the contract and the rate of return of the contract from Transamerica. The Plan Administrator will also be required to provide you more detailed information on expenses related to the investment options and expenses that will be charged to your accounts. You will receive this information at least quarterly from Transamerica. Personal Choice Retirement Accounts ("PCRA") PCRA is designed for experienced investors who want more control over their investments. It offers a wider selection of investments to choose from. PCRA investments may include stocks, bonds and mutual funds. You may invest in PCRA by transferring contributions to the account, subject to the following minimum amounts: initial transfer of $1,000 subsequent transfers of $250 Transfers from PCRA to any other investment funds under the Plan and transfers among the different investment options offered under PCRA are unlimited. Upon opening your PCRA, a $50 charge will be deducted from your account at the end of each Plan Year, as well as upon your termination of employment. Please address any questions you have regarding your investment alternatives to the Plan Committee or Transamerica at 1-888-247-4277. 11. WHAT ADJUSTMENTS ARE MADE TO MY ACCOUNTS? Your accounts are adjusted each day the financial markets are open to reflect your portion of any income or loss of the trust and any increase or decrease in the value of the trust assets. In addition, any contributions made to the Plan on your behalf will be allocated to your accounts, and any distributions made to you will decrease your accounts. 11

12. WHAT IF I LEAVE THE COMPANY DURING A PLAN YEAR? If you leave the Company for any reason (including retirement, death or disability) during a Plan Year, you remain a participant as long as you have an account balance. However, because the Plan generally requires that you be employed on the last day of the Plan Year to receive a nonelective contribution, if you leave the Company for a reason other than your retirement on or after your Early Retirement Date (age 55) or Normal Retirement Date (age 65), death, or disability, you generally will not receive an allocation of nonelective contributions for the Plan Year in which you terminate employment. In addition, you may not earn another Year of Service for vesting purposes. Once you leave the Company you are entitled to receive a distribution of your account balance from the Plan (see the section entitled "15. When Will I Be Eligible To Receive A Distribution of My Accounts From the Plan"). 13. MAY I RECEIVE A DISTRIBUTION OF A PORTION OF MY ACCOUNTS WHILE I AM STILL EMPLOYED? Yes. You may apply for an in-service withdrawal by calling Transamerica at 1-888-247-4277 and requesting a withdrawal from. The following types of in-service withdrawals are permitted: A. Withdrawals after age 59½. After you have attained age 59½, you may apply for a single sum distribution of any portion of your vested accounts. B. Withdrawal of Rollover Contributions. You can apply at any time for a single sum distribution of any portion of your account attributable to rollover contributions. C. Hardship Withdrawals. If you are faced with certain hardship situations, the Plan allows you to receive a distribution from your vested accounts (except any qualified nonelective contributions). The amount of the hardship withdrawal must not exceed the amount needed to satisfy the hardship. A hardship withdrawal is available only for: expenses for (or necessary to obtain) medical care that would be deductible on your tax return (determined without regard to whether the expenses exceed 7.5% of your adjusted gross income) incurred by you, your spouse, your dependents, or your primary beneficiary; costs directly related to the purchase of your principal residence (excluding mortgage payments); 12

payment of tuition, related educational fees, and room and board expenses, for up to the next 12 months of post-secondary education for you, your spouse, your children, your dependents, or your primary beneficiary; payments necessary to prevent your eviction from your principal residence or foreclosure on the mortgage on that residence; payments for burial or funeral expenses for your deceased parent, spouse, children, dependents, or primary beneficiary; or expenses for the repair of damage to your principal residence that would qualify for the casualty deduction on your tax return (determined without regard to whether the loss exceeds 10% of your adjusted gross income). In order to be eligible to receive a hardship withdrawal, you must first obtain all withdrawals or distributions (other than hardship withdrawals) and all nontaxable loans currently available under any retirement plans maintained by the Company. If you take a hardship withdrawal from the Plan, then you must cease making employee 401(k) contributions to the Plan and employee contributions to any other plans maintained by the Company until the expiration of 6 months from the date of the hardship withdrawal. For this purpose, the phrase "plans maintained by the Company" means all qualified and nonqualified plans of deferred compensation maintained by the Company, including a stock option, stock purchase or similar plan maintained by the Company. The Plan Administrator has complete discretion in determining whether a hardship withdrawal may be authorized. Hardship withdrawals are subject to the premature withdrawal penalty rules of the tax law, which generally impose a 10% excise tax on distributions made to a participant before the participant attains age 59½. D. Qualified Reservist Withdrawal. If you are called to active military duty for a period of at least 180 days or indefinitely, you may request a distribution of your employee 401(k) contributions at any time during your active duty. This distribution is exempt from the 10% early withdrawal penalty that normally applies to distributions received prior to age 59½. E. Deemed In-Service Military Withdrawal. Beginning on December 1, 2013, if you are called to active military duty for a period of more than 30 days, you may request a distribution of your employee 401(k) contributions during your active duty. This distribution is subject to the 10% early withdrawal penalty that applies to distributions received prior to age 59½. If you receive such a distribution, you may not make employee 401(k) 13

contributions to the Plan during the 6-month period beginning on the date of the distribution. F. Voluntary After-Tax Distributions. If you have voluntary after-tax contributions because your prior plan merged with this Plan, you may withdraw those amounts at any time. 14. WHEN WILL I BE ELIGIBLE TO RECEIVE A DISTRIBUTION OF MY ACCOUNTS FROM THE PLAN? You become eligible to receive a benefit under the Plan upon your severance from employment, termination of employment on account of disability (defined below), or actual retirement on or after your Early Retirement Date or Normal Retirement Date (see below). Upon your death, your designated beneficiary will be eligible to receive a distribution of your benefit under the Plan (see the section entitled "17. How and When Are My Benefits To Be Paid?" for a discussion of the timing and form of payment of these benefits). A. RETIREMENT. If you retire from the Company on or after your Early Retirement Date (the date you reach age 55) or Normal Retirement Date (the date you reach age 65), then you will be entitled to receive 100% of the amount in your accounts. Until you actually retire you will continue as a participant in the Plan. B. DEATH. If your employment with the Company is terminated as a result of your death, or if you die while performing qualified military service (as defined by applicable federal law), then 100% of the amount in your accounts will be paid to your beneficiary. You may designate the beneficiary to receive the death benefit online at cgi.trsretire.com or by calling Transamerica at 1-888-247-4277. If you are married, then your spouse will automatically be the beneficiary of your death benefit, unless your spouse consents to the designation of another beneficiary. If you are not married, then you are free to change your beneficiary designation at any time. If your spouse or other designated beneficiary should die before you, or if for some reason, you do not designate a beneficiary, or your designation is invalid, then your death benefit will be paid to your children, by representation; if none, to your parents in equal shares, and if none, to the personal representative of your estate, or if a personal representative is not appointed, to your next of kin under the laws of descent and distribution of your state of domicile. You can designate or change your beneficiary by accessing your account online at cgi.trsretire.com or by calling Transamerica at 1-888-247-4277. If you marital status changes, you should update your beneficiary designation. If you divorce your spouse and had previously designated your spouse as your beneficiary, that designation will become null and void, unless you complete a new beneficiary designation. 14

C. TOTAL AND PERMANENT DISABILITY. If your employment with the Company is terminated as a result of your disability, then you will be entitled to receive 100% of the amount in your accounts. Disability means an illness or injury of a potentially permanent nature, which is expected to last for a continuous period of not less than 12 months or to result in death, and prevents you from engaging in any occupation for wage or profit for which you are reasonably fitted by training, education or experience. Disability must be certified by a physician satisfactory to the Company. D. RESIGNATION OR DISMISSAL BEFORE NORMAL RETIREMENT DATE. If your employment by the Company is terminated for reasons other than retirement on or after your Early Retirement Date or Normal Retirement Date, death or disability, you will be entitled to receive the "vested" portion of your accounts (see the section entitled "16. What Is the Vested Portion of My Accounts?"). 15. WHAT IS THE VESTED PORTION OF MY ACCOUNTS? You are fully vested at all times in any employee 401(k) contributions, prevailing wage base contributions, rollover contributions, and any qualified nonelective contributions that are made on your behalf, including any earnings on these contributions. DOJ-Mail Employees are also 100% vested in their fixed matching contribution. However, your accounts are subject to decrease if your investments elections decrease in value. The vested portion of your accounts containing discretionary matching contributions and nonelective contributions is determined in accordance with the following schedule based upon your Years of Service for vesting purposes with the Company through the date of your resignation or termination of employment: Number of Years of Service Vested Interest 1 Year of Service 50% 2 or more Years of Service 100% When you reach your Normal Retirement Date, or if you terminate employment as a result of your death or disability (as defined in the section entitled "15. When Will I Be Eligible To Receive A Distribution Of My Accounts From the Plan?"), or if you die while performing qualified military service (as defined by applicable federal law), then you will be 100% vested in your accounts regardless of the number of Years of Service that you have with the Company. The vested percentage is the portion of your accounts that is not lost upon your resignation or dismissal. If your employment terminates before you are fully vested, then the amount in which you are not vested will be forfeited after you incur five consecutive Breaks in Service, or if earlier, when you are "cashed out." You are "cashed out" if you receive a distribution of the entire vested portion of your accounts. 15

For vesting purposes, a "Break in Service" is a 12-month period during which you do not perform services for the Company. However, in some cases (e.g., if you are absent because you have had, or adopted, a child), you might not incur a Break in Service for certain parts of your absence. Amounts forfeited by participants during a Plan Year will be used first to pay Plan expenses and then to reduce the amount of any employer contributions. If you are less than 100% vested and are cashed out, and you are subsequently reemployed by the Company prior to incurring five consecutive Breaks in Service, then you have the right to have the amount previously forfeited from your accounts restored to your accounts. In order to have the forfeited amount restored to your accounts, you must repay to the Plan the amount that you previously received as a distribution and your repayment to the Plan must be made no later than (1) five years from the date you are reemployed by the Company, or if earlier, (2) the date you incur five consecutive Breaks in Service after you receive your distribution from the Plan. If you repay your distribution in full as provided above, then your previously forfeited account balances will be restored to your accounts. 16. HOW AND WHEN ARE MY BENEFITS TO BE PAID? Form of Payment. If you (or in the case of a death benefit, your beneficiary) are eligible to receive a benefit distribution, you may elect to receive your benefit distribution in any of the following forms: A single lump sum payment; Monthly, quarterly, semi-annually or annually installments, over a period of not more than the lesser of 10 years or your life expectancy (or your and your beneficiary's life expectancies); or Partial lump sum payments in any amount you request until you have received your full account balance. However, if you terminate employment and your vested account balance in the Plan does not exceed $1,000, then your vested account balance must be distributed from the Plan in a lump sum payment as soon as possible after your termination of employment. If at the time you are to receive your benefit its value exceeds $5,000, and you have not yet reached your Normal Retirement Date, you will not receive payment of your benefit unless you consent to the payment. 16

You may elect (1) to have your vested account balance paid directly to you (less required federal income tax withholding) or (2) to have your vested account balance, if paid in a lump sum payment, rolled over to another eligible retirement plan or an IRA. Transamerica can provide you with further information regarding your distribution rights. If you terminate employment and your account balance exceeds $1,000 but does not exceed $5,000, and you do not elect either to receive or to roll over your accounts, then your accounts will be automatically rolled over to an IRA established on your behalf. The IRA provider will invest the rollover funds in a type of investment designed to preserve principal and provide a reasonable rate of return and liquidity (e.g., an interest-bearing account, a certificate of deposit or a money market fund). The IRA provider will charge your IRA account for any expenses associated with the establishment and maintenance of the IRA and with the IRA investments. You may transfer the IRA funds, at any time and without cost, to any other IRA you choose. You may contact Transamerica at 1-888-247-4277 for further information regarding the Plan s automatic rollover provisions, the IRA provider, and the fees and expenses associated with the IRA. If your death benefit is distributed to your beneficiary under the Plan in the form of a single lump sum payment, and if your designated beneficiary is your spouse, he or she may elect to rollover his or her lump sum payment either directly or indirectly to an IRA or eligible retirement plan. If your designated beneficiary is not your spouse, your nonspouse designated beneficiary may elect to directly rollover the benefit into an "inherited" IRA. However, the inherited IRA must be established in a manner that identifies it as an IRA with respect to the deceased participant and identifies both the deceased participant and the beneficiary. In addition, distributions from the inherited IRA are subject to the special minimum required distribution rules defined under the Plan. Amounts in an inherited IRA cannot be transferred to the beneficiary's own IRA. Due to the tax issues involved, your nonspouse designated beneficiary should discuss any decision to elect a direct rollover to an "inherited" IRA with a tax advisor. You, your spouse or designated nonspouse beneficiary may elect to rollover a lump sum distribution into a Roth IRA subject to certain restrictions. In that case, the distribution would be subject to taxes in the year of distribution from the Plan, but generally amounts subsequently withdrawn from the Roth IRA would not be subject to taxes. Timing of Payment. If you are entitled to a retirement benefit, it will be payable as soon as practicable following your actual retirement on or after your Early Retirement Date (age 55) or Normal Retirement Date (age 65). In the event of your disability, death or other termination of employment, the benefit payment may be made as soon as practicable following your termination of employment. 17

17. ARE MY BENEFITS GUARANTEED BY THE PBGC? No. Because the Plan is an individual account plan, your benefits are not guaranteed by the Pension Benefit Guaranty Corporation or any other entity or individual. 18. HOW ARE BENEFIT CLAIMS HANDLED? How do I submit a claim for Plan benefits? Benefits will be paid to you and your beneficiaries without the necessity of formal claims. Transamerica will provide you with the information and paperwork necessary for you to receive a distribution of your benefits from the Plan after you terminate employment. For this reason, it is important that you advise the Plan Committee and Transamerica in writing if your address changes. If you think an error has been made in determining your benefits, then you or your beneficiaries may make a request for any Plan benefits to which you believe you are entitled. Any such request must be in writing and must be made to the Plan Administrator. See the information below under the heading "What is the Claims Review Procedure?" for the specific timeframes of when claims must be submitted. If the Plan Administrator determines the claim is valid, then you will receive a statement describing the amount of benefit, the method or methods of payment, the timing of distributions, and other information relevant to the payment of the benefit. What if my benefits are denied? Your request for Plan benefits will be considered a claim for Plan benefits, and it will be subject to a full and fair review. If your claim is wholly or partially denied, the Plan Administrator will provide you with a written or electronic notification of the Plan's adverse determination. This written or electronic notification must be provided to you within a reasonable period of time, but not later than 90 days after the receipt of your claim by the Plan Administrator, unless the Plan Administrator determines that special circumstances require an extension of time for processing your claim. If the Plan Administrator determines that an extension of time for processing is required, written notice of the extension will be furnished to you prior to the termination of the initial 90- day period. In no event will such extension exceed a period of 90 days from the end of such initial period. The extension notice will indicate the special circumstances requiring an extension of time and the date by which the Plan expects to render the benefit determination. In the case of a claim for disability benefits, if disability is determined by a physician chosen by the Plan Administrator, then instead of the above, the Plan Administrator will provide you with written or electronic notification of the Plan's adverse benefit determination within a reasonable period of time, but not later than 45 days after 18

receipt of the claim by the Plan. This period may be extended by the Plan for up to 30 days, provided that the Plan Administrator both determines that such an extension is necessary due to matters beyond the control of the Plan and notifies you, prior to the expiration of the initial 45-day period, of the circumstances requiring the extension of time and the date by which the Plan expects to render a decision. If, prior to the end of the first 30-day extension period the Plan Administrator determines that, due to matters beyond the control of the Plan, a decision cannot be rendered within that extension period, the period for making the determination may be extended for up to an additional 30 days, provided that the Plan Administrator notifies you, prior to the expiration of the first 30-day extension period, of the circumstances requiring the extension and the date as of which the Plan expects to render a decision. In the case of any such extension, the notice of extension will specifically explain the standards on which entitlement to a benefit is based, the unresolved issues that prevent a decision on the claim, and the additional information needed to resolve those issues, and you will be afforded at least 45 days within which to provide the specified information. The Plan Administrator's written or electronic notification of any adverse benefit determination must contain the following information: (a) (b) (c) (d) (e) The specific reason or reasons for the adverse determination. Reference to the specific Plan provisions on which the determination is based. A description of any additional material or information necessary for you to perfect the claim and an explanation of why such material or information is necessary. Appropriate information as to the steps to be taken if you or your beneficiary want to submit your claim for review. In the case of disability benefits where the disability is determined by a physician chosen by the Plan Administrator: (i) If an internal rule, guideline, protocol, or other similar criterion was relied upon in making the adverse determination, either the specific rule, guideline, protocol, or other similar criterion; or a statement that such rule, guideline, protocol, or other similar criterion was relied upon in making the adverse determination and that a copy of the rule, guideline, protocol, or other similar criterion will be provided to you free of charge upon request. (ii) If the adverse benefit determination is based on a medical necessity or experimental treatment or similar exclusion or limit, either an explanation of the scientific or clinical judgment for the determination, applying the terms of the Plan to your medical circumstances, or a 19