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        <ExplanationTxt>THE RETURN IS PREPARED BY THE PLAN'S INDEPENDENT QUALIFIED PUBLIC ACCOUNTANTS WHICH ALSO PERFORMS AN AUDIT OF THE PLAN'S BOOKS AND RECORDS. THE RETURN IS THEN PROVIDED TO THE TRUSTEES FOR REVIEW AND SIGNATURE.</ExplanationTxt>
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        <ExplanationTxt>THE PLAN IS SUBJECT TO ERISA AND THE TRUSTEES CONFORM TO ITS REGULATIONS. SECTIONS 404 AND 406 OF ERISA CONTAIN STRICT FIDUCIARY RULES AND CONFLICTS OF INTEREST PROHIBITIONS. THE TRUSTEES MONITOR AND ENFORCE THE PLAN'S COMPLIANCE WITH ERISA WITH THE ASSISTANCE OF THE PLAN'S PROFESSIONALS.</ExplanationTxt>
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        <ExplanationTxt>ALL THE PLAN'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST BY WRITING TO THE PLAN ADMINISTRATOR AND REQUESTING A COPY.</ExplanationTxt>
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