Form5500 Annual Return/Report of Employee Benefit Plan

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Annual Return/Report of Employee Benefit Plan OMB Nos. 1210-0110 Form 5500 1210-0089 This form is required to be filed for employee benefit plans under sections 104 Department of the Treasury and 4065 of the Employee Retirement Income Security Act of 1974 (ERISA) and Internal Revenue Service sections 6047(e), 6057(b), and 6058(a) of the Internal Revenue Code (the Code). Department of Labor 2011 Employee Benefits Security Complete all entries in accordance with Administration the instructions to the Form 5500. Pension Benefit Guaranty Corporation This Form is Open to Public Inspection Part I Annual Report Identification Information For calendar plan year 2011 or fiscal plan year beginning 01/01/2011 and ending 12/31/2011 A This return/report is for: X a multiemployer plan; X a multiple-employer plan; or X a single-employer plan; X a DFE (specify) _C_

B This return/report is: X the first return/report; X the final return/report; X an amended return/report; X a short plan year return/report (less than 12 months). C If the plan is a collectively-bargained plan, check here...... X D Check box if filing under: X Form 5558; X automatic extension; X the DFVC program; X special extension (enter description) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE Part II Basic Plan Information—enter all requested information 1a Name of plan 1b Three-digit plan 334 ABCDEFGHICBERA PLAN C ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI number (PN) 001 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 1c Effective date of plan 11/01/1976YYYY-MM-DD 2a Plan sponsor’s name and address, including room or suite number (Employer, if for single-employer plan) 2b Employer Identification Number (EIN) COOPERATIVE BANKS EMPLOYEES RETIREMENT ASSOCIATION 04-6035593012345678 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 2c Sponsor’s telephone D/B/A ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI number 0123456789781-551-8500 ABCDEFGHIONE EDGEWATER DRIVE c/oNORWOOD, ABCDEFGHI MA 02062 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 2d Business code (see 123456789 ABCDEFGHI ABCDEFGHI ABCDE instructions) 123456789 ABCDEFGHI ABCDEFGHI ABCDE 522190012345 CITYEFGHI ABCDEFGHI AB, ST 012345678901 UK

Caution: A penalty for the late or incomplete filing of this return/report will be assessed unless reasonable cause is established. Under penalties of perjury and other penalties set forth in the instructions, I declare that I have examined this return/report, including accompanying schedules, statements and attachments, as well as the electronic version of this return/report, and to the best of my knowledge and belief, it is true, correct, and complete.

SIGN Filed with authorized/valid electronic signature. 10/02/2012 G. KEVIN FOX YYYY-MM-DD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE HERE Signature of plan administrator Date Enter name of individual signing as plan administrator

SIGN G. KEVIN FOX Filed with authorized/valid electronic signature. 10/02/2012YYYY-MM-DD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE HERE Signature of employer/plan sponsor Date Enter name of individual signing as employer or plan sponsor

SIGN YYYY-MM-DD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE HERE Signature of DFE Date Enter name of individual signing as DFE For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Form 5500 (2011) v.012611

Form 5500 (2011) Page 2

3a Plan administrator’s name and address (if same as plan sponsor, enter “Same”) 3b Administrator’s EIN ABCDEFGHICOOPERATIVE ABCDEFGHI BANKS EMPLOYEES ABCDEFGHI RETIREMENT ABCDEFGHI ASSOCIATION ABCDEFGHI ABCDEFGHI ABCDEFGHI 04-6035593012345678 c/oONE EDGEWATERABCDEFGHI DRIVE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 3c Administrator’s telephone 123456789NORWOOD, MA ABCDEFGHI 02062 ABCDEFGHI ABCDE number 123456789 ABCDEFGHI ABCDEFGHI ABCDE 0123456789781-551-8500 CITYEFGHI ABCDEFGHI AB, ST 012345678901 UK 4 If the name and/or EIN of the plan sponsor has changed since the last return/report filed for this plan, enter the name, EIN and 4b EIN the plan number from the last return/report: 012345678 a Sponsor’s name 4c PN ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 012 5 Total number of participants at the beginning of the plan year 5 1234567890123945 6 Number of participants as of the end of the plan year (welfare plans complete only lines 6a, 6b, 6c, and 6d).

a Active participants ...... 6a 1234567890121678

b Retired or separated participants receiving benefits ...... 6b 123456789012521

c Other retired or separated participants entitled to future benefits...... 6c 1234567890121660

d Subtotal. Add lines 6a, 6b, and 6c...... 6d 1234567890123859

e Deceased participants whose beneficiaries are receiving or are entitled to receive benefits...... 6e 12345678901281

f Total. Add lines 6d and 6e...... 6f 1234567890123940

g Number of participants with account balances as of the end of the plan year (only defined contribution plans complete this item) ...... 6g 1234567890120

h Number of participants that terminated employment during the plan year with accrued benefits that were less than 100% vested ...... 6h 12345678901263 7 Enter the total number of employers obligated to contribute to the plan (only multiemployer plans complete this item) ...... 7 8a If the plan provides pension benefits, enter the applicable pension feature codes from the List of Plan Characteristic Codes in the instructions: 1A 1D 1G

b If the plan provides welfare benefits, enter the applicable welfare feature codes from the List of Plan Characteristic Codes in the instructions:

9a Plan funding arrangement (check all that apply) 9b Plan benefit arrangement (check all that apply) (1) X Insurance (1) X Insurance (2) X Code section 412(e)(3) insurance contracts (2) X Code section 412(e)(3) insurance contracts (3) X Trust (3) X Trust (4) X General assets of the sponsor (4) X General assets of the sponsor 10 Check all applicable boxes in 10a and 10b to indicate which schedules are attached, and, where indicated, enter the number attached. (See instructions)

a Pension Schedules b General Schedules (1) X R (Retirement Plan Information) (1) X H (Financial Information)

(2) X MB (Multiemployer Defined Benefit Plan and Certain Money (2) X I (Financial Information – Small Plan) Purchase Plan Actuarial Information) - signed by the plan (3) X ___ A (Insurance Information) actuary (4) X C (Service Provider Information) (3) X SB (Single-Employer Defined Benefit Plan Actuarial (5) X D (DFE/Participating Plan Information) Information) - signed by the plan actuary (6) X G (Financial Transaction Schedules)

SCHEDULE SB Single-Employer Defined Benefit Plan OMB No. 1210-0110

(Form 5500) Actuarial Information 2011 Department of the Treasury Internal Revenue Service This schedule is required to be filed under section 104 of the Employee Department of Labor Retirement Income Security Act of 1974 (ERISA) and section 6059 of the Employee Benefits Security Administration This Form is Open to Public Internal Revenue Code (the Code). Inspection Pension Benefit Guaranty Corporation File as an attachment to Form 5500 or 5500-SF. For calendar plan year 2011 or fiscal plan year beginning 01/01/2011 and ending 12/31/2011 Round off amounts to nearest dollar. Caution: A penalty of $1,000 will be assessed for late filing of this report unless reasonable cause is established. A Name of plan B Three-digit CBERA PLAN C 334 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI plan number (PN) 001 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500 or 5500-SF D Employer Identification Number (EIN) ABCDEFGHICOOPERATIVE ABCDEFGHIBANKS EMPLOYEES ABCDEFGHI RETIREMENT ABCDEFGHI ASSOCIATION ABCDEFGHI 04-6035593012345678 ABCDEFGHI ABCDEFGHI E Type of plan: X Single X Multiple-A X Multiple-B F Prior year plan size: X 100 or fewer X 101-500 X More than 500

Part I Basic Information 1 Enter the valuation date: Month ______01 Day ______01 Year ______2011 2 Assets: a Market value ...... 2a -123456789012345188328966 b Actuarial value ...... 2b -123456789012345188328966 3 Funding target/participant count breakdown: (1) Number of participants (2) Funding Target a For retired participants and beneficiaries receiving payment ...... 3a 12345678560 -12345678901234568097422 b For terminated vested participants ...... 3b 123456781830 -12345678901234550285046 c For active participants: (1) Non-vested benefits ...... 3c(1) -1234567890123453524062 (2) Vested benefits ...... 3c(2) -12345678901234568109734 (3) Total active ...... 3c(3) 1767 -12345678901234571633796 d Total ...... 3d 123456784157 -123456789012345190016264 4 If the plan is in at-risk status, check the box and complete lines (a) and (b) ...... X a Funding target disregarding prescribed at-risk assumptions ...... 4a -123456789012345 b Funding target reflecting at-risk assumptions, but disregarding transition rule for plans that have been in 4b at-risk status for fewer than five consecutive years and disregarding loading factor ...... -123456789012345 5 Effective interest rate ...... 5 123.126.01 % 6 Target normal cost ...... 6 -1234567890123457832466 Statement by Enrolled Actuary To the best of my knowledge, the information supplied in this schedule and accompanying schedules, statements and attachments, if any, is complete and accurate. Each prescribed assumption was applied in accordance with applicable law and regulations. In my opinion, each other assumption is reasonable (taking into account the experience of the plan and reasonable expectations) and such other assumptions, in combination, offer my best estimate of anticipated experience under the plan. SIGN

HERE 08/17/2012 Signature of actuary Date ABCDEFGHIDANIEL S. ATKINSON ABCDEFGHI ABCDEFGHI ABCDE 11-06852 YYYY-MM-DD Type or print name of actuary Most recent enrollment number ABCDEFGHIP-SOLVE CASSIDY ABCDEFGHI ABCDEFGHI ABCDE 781-373-6914 1234567 Firm name Telephone number (including area code) 200123456789 WEST STREET ABCDEFGHI ABCDEFGHI ABCDE WALTHAM, MA 02451 1234567890 123456789 ABCDEFGHI ABCDEFGHI ABCDE UK Address of the firm If the actuary has not fully reflected any regulation or ruling promulgated under the statute in completing this schedule, check the box and see X instructions For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 or 5500-SF. Schedule SB (Form 5500) 2011 v.012611 Schedule SB (Form 5500) 2011 Page 2 - 1 1 x

Part II Beginning of year carryover and prefunding balances (a) Carryover balance (b) Prefunding balance 7 Balance at beginning of prior year after applicable adjustments (line 13 from prior -123456789012345 -123456789012345 year) ...... 5912598 4466190

8 Portion elected for use to offset prior year’s funding requirement (line 35 from prior year) ...... -1234567890123453291000 -1234567890123450 9 Amount remaining (line 7 minus line 8) ...... -1234567890123452621598 -1234567890123454466190 10 Interest on line 9 using prior year’s actual return of 18.28 % ...... -123456789012345479228 -123456789012345816420 11 Prior year’s excess contributions to be added to prefunding balance: a Present value of excess contributions (line 38 from prior year) ...... -1234567890123455177972 b Interest on (a) using prior year’s effective rate of 6.61 % except as otherwise provided (see instructions) ...... -123456789012345342264 c Total available at beginning of current plan year to add to prefunding balance ...... -1234567890123455520236 d Portion of (c) to be added to prefunding balance ...... -1234567890123450 12 Other reductions in balances due to elections or deemed elections ...... -1234567890123450 -1234567890123450 13 Balance at beginning of current year (line 9 + line 10 + line 11d – line 12) ...... -1234567890123453100826 -1234567890123455282610 Part III Funding percentages 14 Funding target attainment percentage ...... 14 123.1294.70 % 15 Adjusted funding target attainment percentage ...... 15 123.1294.70 % 16 Prior year’s funding percentage for purposes of determining whether carryover/prefunding balances may be used to reduce 16 current year’s funding requirement ...... 123.1294.04 % 17 If the current value of the assets of the plan is less than 70 percent of the funding target, enter such percentage...... 17 123.120.00 % Part IV Contributions and liquidity shortfalls 18 Contributions made to the plan for the plan year by employer(s) and employees: (a) Date (b) Amount paid by (c) Amount paid by (a) Date (b) Amount paid by (c) Amount paid by (MM-DD-YYYY) employer(s) employees (MM-DD-YYYY) employer(s) employees YYYY-MM-DD07/15/2012 123456789012348473108 123456789012340 YYYY-MM-DD 12345678901234 123456789012345- YYYY-MM-DD 12345678901234 12345678901234 YYYY-MM-DD 12345678901234 123456789012345- YYYY-MM-DD 12345678901234 12345678901234 YYYY-MM-DD 12345678901234 123456789012345- YYYY-MM-DD 12345678901234 12345678901234 YYYY-MM-DD 12345678901234 123456789012345- YYYY-MM-DD 12345678901234 12345678901234 YYYY-MM-DD 12345678901234 123456789012345- YYYY-MM-DD 12345678901234 12345678901234 Totals ► 18(b) 8473108 18(c) 0 19 Discounted employer contributions – see instructions for small plan with a valuation date after the beginning of the year: a Contributions allocated toward unpaid minimum required contributions from prior years...... 19a -1234567890123450 b Contributions made to avoid restrictions adjusted to valuation date ...... 19b -1234567890123450 c Contributions allocated toward minimum required contribution for current year adjusted to valuation date ...... 19c -1234567890123457939027 20 Quarterly contributions and liquidity shortfalls: a Did the plan have a “funding shortfall” for the prior year? ...... X Yes X No b If 20a is “Yes,” were required quarterly installments for the current year made in a timely manner? ...... X Yes X No c If 20a is “Yes,” see instructions and complete the following table as applicable: Liquidity shortfall as of end of quarter of this plan year (1) 1st (2) 2nd (3) 3rd (4) 4th -1234567890123450 -1234567890123450 -1234567890123450 -1234567890123450

Schedule SB (Form 5500) 2011 Page 3

Part V Assumptions used to determine funding target and target normal cost 21 Discount rate: 1st segment: 2nd segment: 3rd segment: a Segment rates: X N/A, full yield curve used 123.12_2.94% 123.12_5.82% 123.126.46 % b Applicable month (enter code) ...... 21b 10 22 Weighted average retirement age ...... 22 1263 23 Mortality table(s) (see instructions) X Prescribed - combined X Prescribed - separate X Substitute Part VI Miscellaneous items 24 Has a change been made in the non-prescribed actuarial assumptions for the current plan year? If “Yes,” see instructions regarding required attachment...... X Yes X No 25 Has a method change been made for the current plan year? If “Yes,” see instructions regarding required attachment...... X Yes X No 26 Is the plan required to provide a Schedule of Active Participants? If “Yes,” see instructions regarding required attachment...... X Yes X No 27 If the plan is eligible for (and is using) alternative funding rules, enter applicable code and see instructions 27 regarding attachment ...... Part VII Reconciliation of unpaid minimum required contributions for prior years 28 Unpaid minimum required contributions for all prior years ...... 28 -1234567890123450 29 Discounted employer contributions allocated toward unpaid minimum required contributions from prior years 29 (line 19a) ...... -1234567890123450 30 Remaining amount of unpaid minimum required contributions (line 28 minus line 29) ...... 30 -1234567890123450 Part VIII Minimum required contribution for current year 31 Target normal cost and excess assets (see instructions): a Target normal cost (line 6) ...... 31a -1234567890123457832466 b Excess assets, if applicable, but not greater than 31a ...... 31b 0 32 Amortization installments: Outstanding Balance Installment a Net shortfall amortization installment ...... -12345678901234510070734 -1234567890123451627394 b Waiver amortization installment ...... -123456789012345 0 -1234567890123450 33 If a waiver has been approved for this plan year, enter the date of the ruling letter granting the approval 33 (Month ______Day ______Year ______)_and the waived amount ...... -123456789012345 34 Total funding requirement before reflecting carryover/prefunding balances (lines 31a - 31b + 32a + 32b - 33) ... 34 -1234567890123459459860 Carryover balance Prefunding balance Total balance

35 Balances elected for use to offset funding 3100826 35808 3136634 requirement ...... -123456789012345 -123456789012345 -123456789012345 36 Additional cash requirement (line 34 minus line 35) ...... 36 -1234567890123456323226 37 Contributions allocated toward minimum required contribution for current year adjusted to valuation date 37 -123456789012345 (line 19c) ...... 7939027 38 Present value of excess contributions for current year (see instructions) a Total (excess, if any, of line 37 over line 36) ...... 38a 1615801 b Portion included in line 38a attributable to use of prefunding and funding standard carryover balances ...... 38b 1615801 39 Unpaid minimum required contribution for current year (excess, if any, of line 36 over line 37) ...... 39 -1234567890123450 40 Unpaid minimum required contributions for all years ...... 40 -1234567890123450 Part IX Pension funding relief under Pension Relief Act of 2010 (see instructions) 41 If a shortfall amortization base is being amortized pursuant to an alternative amortization schedule: a Schedule elected ...... 2 plus 7 years X 15 years b Eligible plan year(s) for which the election in line 41a was made ...... X 2008 X 2009 X 2010 X 2011 42 Amount of acceleration adjustment ...... 42 43 Excess installment acceleration amount to be carried over to future plan years ...... 43

Schedule C (Form 5500) 2011 Page 1 SCHEDULE C Service Provider Information OMB No. 1210-0110

(Form 5500) 2011 Department of the Treasury This schedule is required to be filed under section 104 of the Employee Internal Revenue Service Retirement Income Security Act of 1974 (ERISA). Department of Labor Employee Benefits Security Administration File as an attachment to Form 5500. This Form is Open to Public Pension Benefit Guaranty Corporation Inspection. For calendar plan year 2011 or fiscal plan year beginning 01/01/2011 and ending 12/31/2011 A Name of plan B Three-digit CBERA PLAN C 334 ABCDEFGHI plan number (PN) 001

C Plan sponsor’s name as shown on line 2a of Form 5500 D Employer Identification Number (EIN) ACOOPERATIVEBCDEFGHI BANKS EMPLOYEES RETIREMENT ASSOCIATION 01234567804-6035593

Part I Service Provider Information (see instructions)

You must complete this Part, in accordance with the instructions, to report the information required for each person who received, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of monetary value) in connection with services rendered to the plan or the person's position with the plan during the plan year. If a person received only eligible indirect compensation for which the plan received the required disclosures, you are required to answer line 1 but are not required to include that person when completing the remainder of this Part.

1 Information on Persons Receiving Only Eligible Indirect Compensation a Check "Yes" or "No" to indicate whether you are excluding a person from the remainder of this Part because they received only eligible indirect compensation for which the plan received the required disclosures (see instructions for definitions and conditions)...... X Yes X No

b If you answered line 1a “Yes,” enter the name and EIN or address of each person providing the required disclosures for the service providers who received only eligible indirect compensation. Complete as many entries as needed (see instructions).

(b) Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation

(b) Enter name and EIN or address of person who provided you disclosure on eligible indirect compensation

(b) Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation

For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 Schedule C (Form 5500) 2011 v.012611 Schedule C (Form 5500) 2011 Page 2- 1 x

(b) Enter name and EIN or address of person who provided you disclosures on eligible indirect compensation

Schedule C (Form 5500) 2011 Page 3 - 1 x

2. Information on Other Service Providers Receiving Direct or Indirect Compensation. Except for those persons for whom you answered “Yes” to line 1a above, complete as many entries as needed to list each person receiving, directly or indirectly, $5,000 or more in total compensation (i.e., money or anything else of value) in connection with services rendered to the plan or their position with the plan during the plan year. (See instructions).

(a) Enter name and EIN or address (see instructions) COOP. BANKS EMPLOYEES RET ASSN.

04-6035593

(b) (c) (d) (e) (f) (g) (h) Service Relationship to Enter direct Did service provider Did indirect compensation Enter total indirect Did the service Code(s) employer, employee compensation paid receive indirect include eligible indirect compensation received by provider give you a organization, or by the plan. If none, compensation? (sources compensation, for which the service provider excluding formula instead of person known to be enter -0-. other than plan or plan plan received the required eligible indirect an amount or a party-in-interest sponsor) disclosures? compensation for which you estimated amount? answered “Yes” to element (f). If none, enter -0-.

14 ABCDEFGHI 123456789012427330 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

WELLINGTON TRUST COMPANY, N.A.

04-2755549

51 ABCDEFGHI 123456789012211200 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

BATTERYMARCH FINANCIAL MGMT., INC.

52-1893111

28 ABCDEFGHI 123456789012140121 0 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD Schedule C (Form 5500) 2011 Page 3 - 12 x

(a) Enter name and EIN or address (see instructions) PANAGORA ASSET MANAGEMENT, INC.

04-3063840

28 68 ABCDEFGHI 123456789012128664 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

NEW ENGLAND PENSION CONSULTANTS

04-2927339

27 ABCDEFGHI 123456789012121827 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

BLACKROCK INSTITUTION TRUST CO.

94-3112180

21 24 28 34 ABCDEFGHI 12345678901282566 0 50 51 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD Schedule C (Form 5500) 2011 Page 3 - 13 x

(a) Enter name and EIN or address (see instructions) GRANTHAM, MAYO, VAN OTTERLOO & CO. 40 ROWES WHARF BOSTON, MA 02110

28 ABCDEFGHI 12345678901282226 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

CASSIDY RETIREMENT GROUP, INC.

04-3374003

11 ABCDEFGHI 12345678901257925 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

THE BANK OF NEW YORK MELLON

13-5160382

19 ABCDEFGHI 12345678901252551 0 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD Schedule C (Form 5500) 2011 Page 3 - 14 x

(a) Enter name and EIN or address (see instructions) MONDRIAN INVESTMENT

56-2475915

28 ABCDEFGHI 12345678901247607 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

WOLF & COMPANY, P.C.

04-2689883

10 ABCDEFGHI 12345678901236400 1234567890123450 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD

(a) Enter name and EIN or address (see instructions)

STATE STREET GLOBAL ADVISORS

04-1867445

19 51 52 68 ABCDEFGHI 1234567890128776 0 99 ABCDEFGHI 345 Yes X No X Yes X No X Yes X No X ABCD Schedule C (Form 5500) 2011 Page 4- 1 x

Part I Service Provider Information (continued) 3 If you reported on line 2 receipt of indirect compensation, other than eligible indirect compensation, by a service provider, and the service provider is a fiduciary or provides contract administrator, consulting, custodial, investment advisory, investment management, broker, or recordkeeping services, answer the following questions for (a) each source from whom the service provider received $1,000 or more in indirect compensation and (b) each source for whom the service provider gave you a formula used to determine the indirect compensation instead of an amount or estimated amount of the indirect compensation. Complete as many entries as needed to report the required information for each source. (a) Enter service provider name as it appears on line 2 (b) Service Codes (c) Enter amount of indirect (see instructions) compensation

(d) Enter name and EIN (address) of source of indirect compensation (e) Describe the indirect compensation, including any formula used to determine the service provider’s eligibility for or the amount of the indirect compensation.

(a) Enter service provider name as it appears on line 2 (b) Service Codes (c) Enter amount of indirect (see instructions) compensation

Schedule C (Form 5500) 2011 Page 5- 1 x

Part II Service Providers Who Fail or Refuse to Provide Information 4 Provide, to the extent possible, the following information for each service provider who failed or refused to provide the information necessary to complete this Schedule. (a) Enter name and EIN or address of service provider (see (b) Nature of (c) Describe the information that the service provider failed or refused to instructions) Service provide Code(s) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 10 11 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 12 13 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE 1234567890 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE

(a) Enter name and EIN or address of service provider (see (b) Nature of (c) Describe the information that the service provider failed or refused to instructions) Service provide Code(s) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 10 11 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 12 13 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE 1234567890 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE

(a) Enter name and EIN or address of service provider (see (b) Nature of (c) Describe the information that the service provider failed or refused to instructions) Service provide Code(s) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 10 11 12 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 13 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE 1234567890 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDE

(a) Enter name and EIN or address of service provider (see (b) Nature of (c) Describe the information that the service provider failed or refused to instructions) Service provide Code(s)

ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD 1234567890

Schedule C (Form 5500) 2011 Page 6- 1 x

Part III Termination Information on Accountants and Enrolled Actuaries (see instructions) (complete as many entries as needed) a Name: CHARLESABCDEFGHI D. CAHILL ABCDEFGHI ABCDEFGHI ABCD b EIN: 04-3374003123456789 c Position: ENROLLEDABCDEFGHI ACTUARY ABCDEFGHI ABCD d Address: P-SOLVEABCDEFGHI CASSIDY ABCDEFGHI ABCDEFGHI ABCD e Telephone: 1234567890781-373-6914 200 WESTABCDEFGHI STREET ABCDEFGHI ABCDEFGHI ABCD WALTHAM, MA 02451 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD Explanation: CASSIDYABCDEFGHI RETIREMENT ABCDEFGHI GROUP, INC. ABCDEFGHI MERGED WITH ABCDEFGHI P-SOLVE IN 2012.ABCDEFGHI CHARLES CAHILLABCDEFGHI SIGNED ABCDEFGHITHE 2010 SCHEDULE ABCDEFGHI SB. MR. CAHILLABCDEFGHI REMAINS AN ABCDEFGHI ACTUARIAL CONSULTANT ABCDEFGHI FOR ABCDEFGHI THE PLAN AT ABCDEFGHI P-SOLVE CASSIDY. ABCDEFGHI DANIEL ATKINSON ABCDEFGHI IS THE ABCDEFGHI ENROLLED ACTUARY SIGNING THE 2011 SCHEDULE SB ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD b EIN: 123456789 c Position: ABCDEFGHI ABCDEFGHI ABCD d Address: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD e Telephone: 1234567890 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD Explanation: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD b EIN: 123456789 c Position: ABCDEFGHI ABCDEFGHI ABCD d Address: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD e Telephone: 1234567890 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD Explanation: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD b EIN: 123456789 c Position: ABCDEFGHI ABCDEFGHI ABCD d Address: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD e Telephone: 1234567890 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD Explanation: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Name: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD b EIN: 123456789 c Position: ABCDEFGHI ABCDEFGHI ABCD d Address: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD e Telephone: 1234567890 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD Explanation: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

SCHEDULE D DFE/Participating Plan Information OMB No. 1210-0110

(Form 5500)

Department of the Treasury This schedule is required to be filed under section 104 of the Employee Internal Revenue Service Retirement Income Security Act of 1974 (ERISA). 2011

Department of Labor File as an attachment to Form 5500. Employee Benefits Security Administration This Form is Open to Public

Inspection. For calendar plan year 2011 or fiscal plan year beginning 01/01/2011 and ending 12/31/2011 A Name of plan B Three-digit CBERA PLAN C 334 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI plan number (PN) 001 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan or DFE sponsor’s name as shown on line 2a of Form 5500 D Employer Identification Number (EIN) ABCDEFGHICOOPERATIVE ABCDEFGHIBANKS EMPLOYEES ABCDEFGHI RETIREMENT ABCDEFGHI ASSOCIATION ABCDEFGHI ABCDEFGHI 012345678 04-6035593 ABCDEFGHI Part I Information on interests in MTIAs, CCTs, PSAs, and 103-12 IEs (to be completed by plans and DFEs) (Complete as many entries as needed to report all interests in DFEs) a Name of MTIA, CCT, PSA, or 103-12 IE: BLACKROCKABCDEFGHI MONEY MARKET ABCDEFGHI FUND ABCDEFGHI ABCD BLACKROCKABCDEFGHI INSTITUTIONAL ABCDEFGHI TRUST CO., ABCDEFGHI N.A. ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103 c EIN-PN 94-6450621-001 C 8449769 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345

a Name of MTIA, CCT, PSA, or 103-12 IE: RUSSELLABCDEFGHI 1000 GROWTH ABCDEFGHI SL CM83 ABCDEFGHI ABCD STATE STREETABCDEFGHI BANK AND ABCDEFGHI TRUST ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103 c EIN-PN 04-0025081-016 C 15111046 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345

a Name of MTIA, CCT, PSA, or 103-12 IE: PANAGORAABCDEFGHI RISK PARITY ABCDEFGHI TOTAL RETURN ABCDEFGHI ABCD PANAGORAABCDEFGHI ASSET MANAGEMENT, ABCDEFGHI INC. ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 04-3183235-000 E 34750119 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345

a Name of MTIA, CCT, PSA, or 103-12 IE: SYNTHETICABCDEFGHI U.S. FIXED RATEABCDEFGHI 2017 ABCDEFGHI ABCD BLACKROCKABCDEFGHI INSTITUTIONAL ABCDEFGHI TRUST CO., ABCDEFGHI N.A. ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 20-5690306-001 C 2210716 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345

a Name of MTIA, CCT, PSA, or 103-12 IE: SYNTHETICABCDEFGHI U.S. FIXED RATEABCDEFGHI 2022 ABCDEFGHI ABCD BLACKROCKABCDEFGHI INSTITUTIONAL ABCDEFGHI TRUST CO., ABCDEFGHI N.A. ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 20-5690387-001 C 2088534 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345

a Name of MTIA, CCT, PSA, or 103-12 IE: SYNTHETICABCDEFGHI U.S. FIXED RATEABCDEFGHI 2027 ABCDEFGHI ABCD BLACKROCKABCDEFGHI INSTITUTIONAL ABCDEFGHI TRUST CO., ABCDEFGHI N.A. ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity C e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 20-5690468-001 3828547 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345

a Name of MTIA, CCT, PSA, or 103-12 IE: SYNTHETICABCDEFGHI U.S. FIXED RATEABCDEFGHI 2032 ABCDEFGHI ABCD BLACKROCKABCDEFGHI INSTITUTIONAL ABCDEFGHI TRUST CO., ABCDEFGHI N.A. ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity C e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 20-5690534-001 4630522 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule D (Form 5500) 2011 v.012611 Schedule D (Form 5500) 2011 Page 2 - 1 1 x a Name of MTIA, CCT, PSA, or 103-12 IE: SYNTHETICABCDEFGHI U.S. FIXED RATEABCDEFGHI 2037 ABCDEFGHI ABCD BLACKROCKABCDEFGHI INSTITUTIONAL ABCDEFGHI TRUST CO., ABCDEFGHI N.A. ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity C e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 20-5690591-001 15526033 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: CIF OPPORTUNISTICABCDEFGHI INV. ABCDEFGHI ALLOCATION ABCDEFGHI ABCD WELLINGTONABCDEFGHI TRUST COMPANY ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity C e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 04-2767481-076 17394443 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: LONG TERMABCDEFGHI CREDIT INDEX ABCDEFGHI FUND ABCDEFGHI ABCD BLACKROCKABCDEFGHI INSTITUTIONAL ABCDEFGHI TRUST CO., ABCDEFGHI N.A. ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity C e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 94-3118550-001 10256763 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: EB TEMPORARY ABCDEFGHI INVESTMENT ABCDEFGHI ABCDEFGHI ABCD THE BANKABCDEFGHI OF NEW YORK ABCDEFGHI MELLON ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 25-6078093-023 C 1788832 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: GMO MULTI-STRATEGYABCDEFGHI FUNDABCDEFGHI ABCDEFGHI ABCD GMO ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity E e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 01-0745810-001 4008070 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345 a Name of MTIA, CCT, PSA, or 103-12 IE: ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCD ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of sponsor of entity listed in (a): ABCDEFGHI d Entity e Dollar value of interest in MTIA, CCT, PSA, or 103- c EIN-PN 123456789-123 code 1 12 IE at end of year (see instructions) -123456789012345

Schedule D (Form 5500) 2011 Page 3 - 1 1 x 6 Part II Information on Participating Plans (to be completed by DFEs) (Complete as many entries as needed to report all participating plans) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI a Plan name ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI b Name of ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI c EIN-PN plan sponsor ABCDEFGHI ABCDEFGHI 123456789-123

SCHEDULE H Financial Information OMB No. 1210-0110 (Form 5500) This schedule is required to be filed under section 104 of the Employee Department of the Treasury 2011 Internal Revenue Service Retirement Income Security Act of 1974 (ERISA), and section 6058(a) of the Internal Revenue Code (the Code). Department of Labor Employee Benefits Security Administration File as an attachment to Form 5500. This Form is Open to Public Pension Benefit Guaranty Corporation Inspection For calendar plan year 2011 or fiscal plan year beginning 01/01/2011 and ending 12/31/2011 A Name of plan B Three-digit CBERA PLAN C ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI plan number (PN) 334 001 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500 D Employer Identification Number (EIN) ABCDEFGHICOOPERATIVE ABCDEFGHIBANKS EMPLOYEES ABCDEFGHI RETIREMENT ABCDEFGHI ASSOCIATION ABCDEFGHI ABCDEFGHI 012345678 ABCDEFGHI 04-6035593 Part I Asset and Liability Statement 1 Current value of plan assets and liabilities at the beginning and end of the plan year. Combine the value of plan assets held in more than one trust. Report the value of the plan’s interest in a commingled fund containing the assets of more than one plan on a line-by-line basis unless the value is reportable on lines 1c(9) through 1c(14). Do not enter the value of that portion of an insurance contract which guarantees, during this plan year, to pay a specific dollar benefit at a future date. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and 103-12 IEs do not complete lines 1b(1), 1b(2), 1c(8), 1g, 1h, and 1i. CCTs, PSAs, and 103-12 IEs also do not complete lines 1d and 1e. See instructions. Assets (a) Beginning of Year (b) End of Year a Total noninterest-bearing cash ...... 1a -1234567890123450 -1234567890123450 b Receivables (less allowance for doubtful accounts): (1) Employer contributions ...... 1b(1) -1234567890123456156002 -1234567890123455444903 (2) Participant contributions ...... 1b(2) -1234567890123450 -1234567890123450 (3) Other ...... 1b(3) -1234567890123450 -1234567890123450 c General investments: (1) Interest-bearing cash (include money market accounts & certificates 1c(1) of deposit) ...... -1234567890123450 -1234567890123450 (2) U.S. Government securities ...... 1c(2) -1234567890123450 -1234567890123450 (3) Corporate debt instruments (other than employer securities): (A) Preferred ...... 1c(3)(A) -1234567890123450 -1234567890123450 (B) All other ...... 1c(3)(B) -1234567890123450 -1234567890123450 (4) Corporate stocks (other than employer securities): (A) Preferred ...... 1c(4)(A) -1234567890123450 -1234567890123450 (B) Common ...... 1c(4)(B) -12345678901234515891261 -12345678901234514056768 (5) Partnership/joint venture interests ...... 1c(5) -12345678901234512458374 -1234567890123459670851 (6) Real estate (other than employer real property) ...... 1c(6) -1234567890123450 -1234567890123450 (7) Loans (other than to participants) ...... 1c(7) -1234567890123450 -1234567890123450 (8) Participant loans ...... 1c(8) -1234567890123450 -1234567890123450 (9) Value of interest in common/collective trusts ...... 1c(9) -12345678901234572176668 -12345678901234581285205 (10) Value of interest in pooled separate accounts ...... 1c(10) -123456789012345 -123456789012345 (11) Value of interest in master trust investment accounts ...... 1c(11) -1234567890123450 -1234567890123450 (12) Value of interest in 103-12 investment entities ...... 1c(12) -12345678901234530899872 -12345678901234538758189 (13) Value of interest in registered investment companies (e.g., mutual 1c(13) funds) ...... -12345678901234550955292 -12345678901234561220408 (14) Value of funds held in insurance company general account (unallocated 1c(14) contracts) ...... -123456789012345 -123456789012345 (15) Other ...... 1c(15) -1234567890123450 -1234567890123450

For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500 Schedule H (Form 5500) 2011 v.012611

Schedule H (Form 5500) 2011 Page 2

1d Employer-related investments: (a) Beginning of Year (b) End of Year (1) Employer securities ...... 1d(1) -1234567890123450 -1234567890123450 (2) Employer real property ...... 1d(2) -1234567890123450 -1234567890123450 1e Buildings and other property used in plan operation ...... 1e -1234567890123450 -1234567890123450 1f Total assets (add all amounts in lines 1a through 1e) ...... 1f -123456789012345188537469 -123456789012345210436324 Liabilities 1g Benefit claims payable ...... 1g -1234567890123450 -1234567890123450 1h Operating payables ...... 1h -123456789012345179125 -123456789012345196600 1i Acquisition indebtedness ...... 1i -1234567890123450 -1234567890123450 1j Other liabilities ...... 1j -1234567890123450 -1234567890123450 1k Total liabilities (add all amounts in lines 1g through1j) ...... 1k -123456789012345179125 -123456789012345196600 Net Assets 1l Net assets (subtract line 1k from line 1f) ...... 1l -123456789012345188358344 -123456789012345210239724

Part II Income and Expense Statement 2 Plan income, expenses, and changes in net assets for the year. Include all income and expenses of the plan, including any trust(s) or separately maintained fund(s) and any payments/receipts to/from insurance carriers. Round off amounts to the nearest dollar. MTIAs, CCTs, PSAs, and 103-12 IEs do not complete lines 2a, 2b(1)(E), 2e, 2f, and 2g. Income (a) Amount (b) Total a Contributions: (1) Received or receivable in cash from: (A) Employers ...... 2a(1)(A) -1234567890123458473108 (B) Participants ...... 2a(1)(B) -1234567890123450 (C) Others (including rollovers) ...... 2a(1)(C) -1234567890123450 (2) Noncash contributions ...... 2a(2) -1234567890123450 (3) Total contributions. Add lines 2a(1)(A), (B), (C), and line 2a(2) ...... 2a(3) -1234567890123458473108 b Earnings on investments: (1) Interest: (A) Interest-bearing cash (including money market accounts and 2b(1)(A) certificates of deposit) ...... -1234567890123450 (B) U.S. Government securities ...... 2b(1)(B) -1234567890123450 (C) Corporate debt instruments ...... 2b(1)(C) -1234567890123450 (D) Loans (other than to participants) ...... 2b(1)(D) -1234567890123450 (E) Participant loans ...... 2b(1)(E) -1234567890123450 (F) Other ...... 2b(1)(F) -1234567890123450 (G) Total interest. Add lines 2b(1)(A) through (F) ...... 2b(1)(G) -1234567890123450 (2) Dividends: (A) Preferred stock ...... 2b(2)(A) -1234567890123450 (B) Common stock ...... 2b(2)(B) -123456789012345188149 (C) Registered investment company shares (e.g. mutual funds) ...... 2b(2)(C) 0 (D) Total dividends. Add lines 2b(2)(A), (B), and (C) 2b(2)(D) -123456789012345188149 (3) Rents ...... 2b(3) -1234567890123450 (4) Net gain (loss) on sale of assets: (A) Aggregate proceeds ...... 2b(4)(A) -1234567890123459485176 (B) Aggregate carrying amount (see instructions) ...... 2b(4)(B) -1234567890123458996434 (C) Subtract line 2b(4)(B) from line 2b(4)(A) and enter result ...... 2b(4)(C) -123456789012345488742

Schedule H (Form 5500) 2011 Page 3

(a) Amount (b) Total 2b (5) Unrealized appreciation (depreciation) of assets: (A) Real estate ...... 2b(5)(A) -1234567890123450 (B) Other ...... 2b(5)(B) -123456789012345-468454 (C) Total unrealized appreciation of assets. 2b(5)(C) Add lines 2b(5)(A) and (B) ...... -123456789012345-468454 (6) Net investment gain (loss) from common/collective trusts ...... 2b(6) -12345678901234520250585 (7) Net investment gain (loss) from pooled separate accounts ...... 2b(7) -1234567890123450 (8) Net investment gain (loss) from master trust investment accounts ...... 2b(8) -1234567890123450 (9) Net investment gain (loss) from 103-12 investment entities ...... 2b(9) -1234567890123454406130 (10) Net investment gain (loss) from registered investment 2b(10) companies (e.g., mutual funds)...... -123456789012345-3373175 c Other income ...... 2c -123456789012345514788 d Total income. Add all income amounts in column (b) and enter total ...... 2d -12345678901234530479873 Expenses e Benefit payment and payments to provide benefits: (1) Directly to participants or beneficiaries, including direct rollovers ...... 2e(1) -1234567890123459901444 (2) To insurance carriers for the provision of benefits ...... 2e(2) -1234567890123450 (3) Other ...... 2e(3) -1234567890123450 (4) Total benefit payments. Add lines 2e(1) through (3) ...... 2e(4) -1234567890123459901444 f Corrective distributions (see instructions) ...... 2f -1234567890123450 g Certain deemed distributions of participant loans (see instructions) ...... 2g -1234567890123450 h Interest expense ...... 2h -1234567890123450 i Administrative expenses: (1) Professional fees ...... 2i(1) -12345678901234596355 (2) Contract administrator fees ...... 2i(2) -123456789012345427330 (3) Investment advisory and management fees ...... 2i(3) -123456789012345701161 (4) Other ...... 2i(4) -123456789012345314491 (5) Total administrative expenses. Add lines 2i(1) through (4)...... 2i(5) -1234567890123451539337 j Total expenses. Add all expense amounts in column (b) and enter total ...... 2j -12345678901234511440781 Net Income and Reconciliation k Net income (loss). Subtract line 2j from line 2d ...... 2k -12345678901234519039092 l Transfers of assets: (1) To this plan ...... 2l(1) -1234567890123452842288 (2) From this plan ...... 2l(2) -1234567890123450

Part III Accountant’s Opinion 3 Complete lines 3a through 3c if the opinion of an independent qualified public accountant is attached to this Form 5500. Complete line 3d if an opinion is not attached. a The attached opinion of an independent qualified public accountant for this plan is (see instructions): (1) X Unqualified (2) X Qualified (3) X Disclaimer (4) X Adverse b Did the accountant perform a limited scope audit pursuant to 29 CFR 2520.103-8 and/or 103-12(d)? X Yes X No c Enter the name and EIN of the accountant (or accounting firm) below: (1) Name: WOLFABCDEFGHI & COMPANY, ABCDEFGHI P.C. ABCDEFGHI ABCD (2) EIN: 04-2689883123456789 d The opinion of an independent qualified public accountant is not attached because: (1) X This form is filed for a CCT, PSA, or MTIA. (2) X It will be attached to the next Form 5500 pursuant to 29 CFR 2520.104-50.

Schedule H (Form 5500) 2011 Page 4- 1X

Part IV Compliance Questions 4 CCTs and PSAs do not complete Part IV. MTIAs, 103-12 IEs, and GIAs do not complete 4a, 4e, 4f, 4g, 4h, 4k, 4m, 4n, or 5. 103-12 IEs also do not complete 4j and 4l. MTIAs also do not complete 4l. During the plan year: Yes No Amount a Was there a failure to transmit to the plan any participant contributions within the time period described in 29 CFR 2510.3-102? Continue to answer “Yes” for any prior year failures until fully corrected. (See instructions and DOL’s Voluntary Fiduciary Correction Program.) ...... 4a X -1234567890123450 b Were any loans by the plan or fixed income obligations due the plan in default as of the

close of the plan year or classified during the year as uncollectible? Disregard participant loans secured by participant’s account balance. (Attach Schedule G (Form 5500) Part I if “Yes” is X checked.) ...... 4b -1234567890123450 c Were any leases to which the plan was a party in default or classified during the year as uncollectible? (Attach Schedule G (Form 5500) Part II if “Yes” is checked.) ...... 4c X -1234567890123450 d Were there any nonexempt transactions with any party-in-interest? (Do not include transactions reported on line 4a. Attach Schedule G (Form 5500) Part III if “Yes” is checked.) ...... 4d X -1234567890123450

e Was this plan covered by a fidelity bond? ...... 4e X -123456789012345500000 f Did the plan have a loss, whether or not reimbursed by the plan’s fidelity bond, that was caused by fraud or dishonesty? ...... 4f X -1234567890123450 g Did the plan hold any assets whose current value was neither readily determinable on an established market nor set by an independent third party appraiser? ...... 4g X -1234567890123450 h Did the plan receive any noncash contributions whose value was neither readily determinable on an established market nor set by an independent third party appraiser? ...... 4h X -1234567890123450 i Did the plan have assets held for investment? (Attach schedule(s) of assets if “Yes” is checked, and see instructions for format requirements.) ...... 4i X j Were any plan transactions or series of transactions in excess of 5% of the current value of plan assets? (Attach schedule of transactions if “Yes” is checked, and see instructions for format requirements.) ...... 4j X k Were all the plan assets either distributed to participants or beneficiaries, transferred to another plan, or brought under the control of the PBGC? ...... 4k X l Has the plan failed to provide any benefit when due under the plan? ...... 4l X -1234567890123450 m If this is an individual account plan, was there a blackout period? (See instructions and 29 CFR 2520.101-3.) ...... 4m X n If 4m was answered “Yes,” check the “Yes” box if you either provided the required notice or one of the exceptions to providing the notice applied under 29 CFR 2520.101-3...... 4n X 5a Has a resolution to terminate the plan been adopted during the plan year or any prior plan year? If “Yes,” enter the amount of any plan assets that reverted to the employer this year...... X Yes XX No Amount:-123 0

5b If, during this plan year, any assets or liabilities were transferred from this plan to another plan(s), identify the plan(s) to which assets or liabilities were transferred. (See instructions.) 5b(1) Name of plan(s) 5b(2) EIN(s) 5b(3) PN(s) ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 123456789 123 ABCDEFGHIABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 123456789 123 ABCDEFGHIABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 123456789 123 ABCDEFGHIABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 123456789 123 ABCDEFGHIABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI

SCHEDULE R Retirement Plan Information OMB No. 1210-0110

(Form 5500) This schedule is required to be filed under section 104 and 4065 of the 2011 Department of the Treasury Internal Revenue Service Employee Retirement Income Security Act of 1974 (ERISA) and section 6058(a) of the Internal Revenue Code (the Code). Department of Labor Employee Benefits Security Administration This Form is Open to Public File as an attachment to Form 5500. Inspection. Pension Benefit Guaranty Corporation For calendar plan year 2011 or fiscal plan year beginning 01/01/2011 and ending 12/31/2011 A Name of plan B Three-digit CBERAABCDEFGHI PLAN C ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI plan number 334 ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI (PN) 001 ABCDEFGHI ABCDEFGHI C Plan sponsor’s name as shown on line 2a of Form 5500 D Employer Identification Number (EIN) COOPERATIVE BANKS EMPLOYEES RETIREMENT ASSOCIATION ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI ABCDEFGHI 01234567804-6035593 ABCDEFGHI Part I Distributions All references to distributions relate only to payments of benefits during the plan year. 1 Total value of distributions paid in property other than in cash or the forms of property specified in the instructions ...... 0 1 -123456789012345 2 Enter the EIN(s) of payor(s) who paid benefits on behalf of the plan to participants or beneficiaries during the year (if more than two, enter EINs of the two payors who paid the greatest dollar amounts of benefits):

EIN(s): ______13-5160382 ______Profit-sharing plans, ESOPs, and stock bonus plans, skip line 3. 3 Number of participants (living or deceased) whose benefits were distributed in a single sum, during the plan year...... 3 12345678140 Part II Funding Information (If the plan is not subject to the minimum funding requirements of section of 412 of the Internal Revenue Code or ERISA section 302, skip this Part) 4 Is the plan administrator making an election under Code section 412(d)(2) or ERISA section 302(d)(2)? ...... X Yes X No X N/A If the plan is a defined benefit plan, go to line 8.

5 If a waiver of the minimum funding standard for a prior year is being amortized in this plan year, see instructions and enter the date of the ruling letter granting the waiver. Date: Month ______Day ______Year ______If you completed line 5, complete lines 3, 9, and 10 of Schedule MB and do not complete the remainder of this schedule. 6 a Enter the minimum required contribution for this plan year (include any prior year accumulated funding 6a -1234567890123450 deficiency not waived) ...... b Enter the amount contributed by the employer to the plan for this plan year ...... 6b -1234567890123450 c Subtract the amount in line 6b from the amount in line 6a. Enter the result (enter a minus sign to the left of a negative amount)...... 6c -1234567890123450 If you completed line 6c, skip lines 8 and 9. 7 Will the minimum funding amount reported on line 6c be met by the funding deadline? ...... X Yes X No X N/A

8 If a change in actuarial cost method was made for this plan year pursuant to a revenue procedure or other authority providing automatic approval for the change or a class ruling letter, does the plan sponsor or plan administrator agree with the change? ...... X Yes X No X N/A

Part III Amendments 9 If this is a defined benefit pension plan, were any amendments adopted during this plan year that increased or decreased the value of benefits? If yes, check the appropriate box. If no, check the “No” box...... X Increase X Decrease X Both X No Part IV ESOPs (see instructions). If this is not a plan described under Section 409(a) or 4975(e)(7) of the Internal Revenue Code, skip this Part. 10 Were unallocated employer securities or proceeds from the sale of unallocated securities used to repay any exempt loan? ...... X Yes X No 11 a Does the ESOP hold any preferred stock? ...... X Yes X No b If the ESOP has an outstanding exempt loan with the employer as lender, is such loan part of a “back-to-back” loan? X Yes X No (See instructions for definition of “back-to-back” loan.) ...... 12 Does the ESOP hold any stock that is not readily tradable on an established securities market? ...... X Yes X No For Paperwork Reduction Act Notice and OMB Control Numbers, see the instructions for Form 5500. Schedule R (Form 5500) 2011 v.012611 Schedule R (Form 5500) 2011 Page 2 - 1 x

Part V Additional Information for Multiemployer Defined Benefit Pension Plans 13 Enter the following information for each employer that contributed more than 5% of total contributions to the plan during the plan year (measured in dollars). See instructions. Complete as many entries as needed to report all applicable employers. a Name of contributing employer b EIN c Dollar amount contributed by employer d Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month ______Day ______Year ______e Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise, complete items 13e(1) and 13e(2).) (1) Contribution rate (in dollars and cents) ______(2) Base unit measure: X Hourly X Weekly X Unit of production X Other (specify):

a Name of contributing employer b EIN c Dollar amount contributed by employer d Date collective bargaining agreement expires (If employer contributes under more than one collective bargaining agreement, check box X and see instructions regarding required attachment. Otherwise, enter the applicable date.) Month ______Day ______Year ______e Contribution rate information (If more than one rate applies, check this box X and see instructions regarding required attachment. Otherwise, complete items 13e(1) and 13e(2).) (1) Contribution rate (in dollars and cents) ______(2) Base unit measure: X Hourly X Weekly X Unit of production X Other (specify): ______

Schedule R (Form 5500) 2011 Page 3

14 Enter the number of participants on whose behalf no contributions were made by an employer as an employer of the participant for: a The current year ...... 14a 1234567890123450 b The plan year immediately preceding the current plan year ...... 14b 1234567890123450 c The second preceding plan year ...... 14c 1234567890123450 15 Enter the ratio of the number of participants under the plan on whose behalf no employer had an obligation to make an employer contribution during the current plan year to: a The corresponding number for the plan year immediately preceding the current plan year ...... 15a 1234567890123450 b The corresponding number for the second preceding plan year ...... 15b 1234567890123450 16 Information with respect to any employers who withdrew from the plan during the preceding plan year: a Enter the number of employers who withdrew during the preceding plan year ...... 16a 1234567890123450 b If item 16a is greater than 0, enter the aggregate amount of withdrawal liability assessed or estimated to be 16b 0 assessed against such withdrawn employers ...... 123456789012345 17 If assets and liabilities from another plan have been transferred to or merged with this plan during the plan year, check box and see instructions regarding supplemental information to be included as an attachment...... X

Part VI Additional Information for Single-Employer and Multiemployer Defined Benefit Pension Plans 18 If any liabilities to participants or their beneficiaries under the plan as of the end of the plan year consist (in whole or in part) of liabilities to such participants and beneficiaries under two or more pension plans as of immediately before such plan year, check box and see instructions regarding supplemental information to be included as an attachment ...... X 19 If the total number of participants is 1,000 or more, complete items (a) through (c) a Enter the percentage of plan assets held as: Stock: _____51% Investment-Grade Debt: _____37% High-Yield Debt: _____1% Real Estate: _____0 % Other: _____11% b Provide the average duration of the combined investment-grade and high-yield debt: X 0-3 years X 3-6 years X 6-9 years X 9-12 years X 12-15 years X 15-18 years X 18-21 years X 21 years or more c What duration measure was used to calculate item 19(b)? XX Effective duration X Macaulay duration X Modified duration X Other (specify):

The Defined Benefit Plan (Plan C) of the CBERA Retirement Program Financial Statements and Supplemental Schedules Years Ended December 31, 2011 and 2010

The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

E.I.N. 04-6035593 Plan Number 334

Financial Statements and Supplemental Schedules for the Years Ended December 31, 2011 and 2010

Table of Contents

Independent Auditors’ Report 1

Statements of Net Assets Available for Benefits at December 31, 2011 and 2010 2

Statements of Changes in Net Assets Available for Benefits for the years ended December 31, 2011 and 2010 3

Notes to Financial Statements for the years ended December 31, 2011 and 2010 4-16

Schedule H, Line 4i - Schedule of Assets (Held at End of Year) 17-26

Schedule H, Line 4i – Schedule of Assets (Acquired and Disposed of Within Year) 27

Schedule H, Line 4j - Schedule of Reportable Transactions 28-29

Independent Auditors’ Report

To the Board of Trustees of the Cooperative Banks Employees Retirement Association:

We have audited the accompanying statements of net assets available for benefits of The Defined Benefit Plan (Plan C) of the CBERA Retirement Program (the “Plan”) as of December 31, 2011 and 2010 and the related statements of changes in net assets available for benefits for the years then ended. These financial statements are the responsibility of the Plan’s Trustees. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the Trustees, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, information regarding the Plan’s net assets available for benefits as of December 31, 2011 and 2010 and changes therein for the years then ended and its financial status as of December 31, 2010 and 2009 and changes therein for the years then ended, in conformity with accounting principles generally accepted in the United States of America.

Our audits were conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplemental schedules of assets (held at end of year), assets (acquired and disposed of within year) and reportable transactions as of and for the year ended December 31, 2011 are presented for the purpose of additional analysis and are not a required part of the basic financial statements but are supplementary information required by the Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. Such information is the responsibility of the Plan’s Trustees and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audits of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Boston, Massachusetts September 27, 2012 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Statements of Net Assets Available for Benefits

December 31, 2011 and 2010

2011 2010 Assets: Investments, at fair value: Cash and liquid investments$ 1,404,323 $ 1,426,091 Investment in CBERA Group Trust, a common collective trust 203,587,098 180,955,376

Total investments 204,991,421 182,381,467

Receivables: Employer contributions receivable 5,444,903 6,156,002

Total assets 210,436,324 188,537,469

Liabilities: Accounts payable and accrued expenses 196,600 179,125

Net assets available for benefits$ 210,239,724 $ 188,358,344

See notes to financial statements.

2 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Statements of Changes in Net Assets Available for Benefits

Years Ended December 31, 2011 and 2010

2011 2010 Additions to net assets attributed to: Investment income: Interest income$ 800 $ 1,636 Net appreciation in fair value of investments 22,005,965 28,261,196 Total investment income 22,006,765 28,262,832

Transfers from Plan A 2,842,288 4,584,970 Employer contributions 8,473,108 8,926,781

Total additions 33,322,161 41,774,583

Deductions from net assets attributed to: Payment of benefits through lump-sum distributions and annuity payments 9,901,444 12,006,999 Administrative expenses 1,539,337 1,403,901 Total deductions 11,440,781 13,410,900

Net increase 21,881,380 28,363,683

Net assets available for benefits: Beginning of the year 188,358,344 159,994,661

End of the year $ 210,239,724 $ 188,358,344

See notes to financial statements.

3 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements

Years Ended December 31, 2011 and 2010

1. DESCRIPTION OF THE PLAN

The following description of The Defined Benefit Plan (Plan C) of the CBERA Retirement Program (“Plan C” or the “Plan”) is provided for general information purposes only. Participants should refer to the plan agreement for a more complete description of the Plan’s provisions.

General - The Cooperative Banks Employees Retirement Association (the “Association”) is organized for the purpose of administering the pension programs for the employees of the Massachusetts Cooperative Bank industry and any bank or credit union chartered by the Commonwealth of Massachusetts or which has a federal charter with its main office located in Massachusetts. The Association administers three separate plans - Plan A, Plan C and the Plan for the Institution for Savings. The Association provides the medium through which funds are collected, invested, accumulated and paid out to provide pension benefits for eligible employees.

Plan C is a noncontributory defined benefit pension plan covering all employees of participating employers who, generally, have completed one year of service and have attained the age of 2l. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 (“ERISA”).

The Bank of New York Mellon (“Mellon”) is the corporate Trustee for the Plan’s assets. The Plan’s Trust is referred to as the CBERA Defined Benefit Plan Trust (the “CBERA Trust”) and it holds the pension assets for Plan C.

The Association has established a common collective trust under the CBERA Group Trust Agreement (the “Group Trust”) which holds pension assets from more than one unaffiliated pension plan employer. Mellon which is the corporate Trustee holding the assets for the Group Trust determines the fair value of the assets within the Group Trust and computes the Net Asset Value (“NAV”) of the Group Trust which is the basis on which units of participation are issued or redeemed for participating pension plans in the Group Trust.

Since the Group Trust is a collective trust and participating plans hold units of participation in the Group Trust, versus a direct ownership of the individual investments within the Group Trust, all income earned from the Group Trust is reflected as net appreciation in the fair value of investments within the financial statements based on the change in fair value of the units of participation held by the individual participating pension plans.

4 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

DESCRIPTION OF THE PLAN (concluded)

As of December 31, 2011 and 2010, there were only two trusts participating in the Group Trust. The CBERA Trust of Plan C held 96.31% and 97.26%, respectively, of the units of participation in the Group Trust.

Contributions - All contributions to Plan C are made by participating employers. The employers have voluntarily agreed to make contributions sufficient to provide the Plan with assets with which to pay pension benefits and to meet the minimum funding requirements under ERISA.

Vesting - Upon completion of two years of service, an employee becomes 20% vested and is 100% vested after six years of service. An employee is also 100% vested at early or normal retirement date, regardless of years of service.

Payment of Benefits - Employees are generally eligible for benefit payments upon the attainment of age 65. Early retirement may be elected at age 50 with a minimum of 15 years of service, at age 55 with a minimum of 5 years of service, or at age 62 with no minimum years of service. Retirement before the age of 65 may result in reduced benefit payments.

Transfers from Plan A - Pension benefits payable under Plan A, other than lump-sum distributions, are transferred to Plan C at the time monthly pension benefits are to commence and are then distributed to participants from Plan C.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Method of Accounting - The financial statements of the Plan are prepared on the accrual basis of accounting.

Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Trustees to make estimates and assumptions that affect the reported amounts of assets, liabilities, and changes therein, disclosure of contingent assets and liabilities, and the actuarial present value of accumulated plan benefits at the date of the financial statements. Actual results could differ from those estimates.

Investment Valuation and Income Recognition - Investments at December 31, 2011 and 2010 consist of assets held in the CBERA Group Trust, a common collective trust, and are valued at amounts quoted by the Group Trust as determined by the fair values of the underlying assets within the Trust. Investment transactions are recorded on the trade date basis. Interest income is recorded as earned on the accrual basis. Dividend income is recorded on the ex-dividend date.

5 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (concluded)

Fair Value Hierarchy - Accounting principles have established a hierarchal framework which prioritizes and ranks the level of market price observability used in measuring investments at fair value. Market price observability is impacted by a number of factors, including the type of investment and the characteristics specific to the investment. Investments with readily available active quoted prices or for which fair value can be measured from actively quoted prices generally will have a higher degree of market price observability and a lesser degree of judgment used in measuring fair value.

Investments held by the Plan are measured using inputs from the three levels of the fair value hierarchy. Inputs are broadly defined as assumptions market participants would use in pricing an asset or liability. The three levels of the fair value hierarchy are as follows:

Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

Level 2 – Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the assets or liabilities (i.e., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

Level 3 – Inputs include unobservable inputs that reflect management’s assumptions about the assumptions that market participants would use in pricing the asset or liability. Management develops these inputs based on the best information available, including the entity’s own data.

In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, an investment’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The Plan’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment.

The Plan recognizes transfers between levels at the end of the reporting period as if transfers occurred on the last day of the reporting period. There were no transfers in 2011 and 2010.

Benefits to Participants - Benefits to participants are recorded when paid.

Administrative Expenses - Administrative expenses are charged directly to the Plan. These expenses include actuarial, audit, trustee, recordkeeping, investment, legal, and plan consulting expenses.

6 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

3. TRUSTEE AND INVESTMENT MANAGERS

The Bank of New York Mellon (the “Bank”) has a trust agreement with the Association under which the Bank acts as trustee for the assets of Plan C.

PanAgora Asset Management, Templeton Institutional Funds, Inc., Mondrian Investment Partners, Wellington Trust Company Advisers, Blackrock, Inc, Batterymarch Financial Management, LSV Asset Management, GMO, LLC and State Street Global Advisors are the investment managers for the portfolio.

4. INVESTMENTS

The fair values of the following individual investments represent 5% or more of the net assets available for benefits at December 31, 2011 and 2010:

2011 2010 Investments at fair value: Investment in CBERA Group Trust, a common collective trust$ 203,587,098 $ 180,955,376 The Plan’s investments, including gains and losses on investments bought and sold as well as held during the year, appreciated in value by $22,005,965 and $28,261,196 in 2011 and 2010, respectively, as follows:

2011 2010 Net appreciation in fair value by investment type is as follows:

Investment in CBERA Group Trust, a common collective trust$ 21,983,511 $ 28,222,580 Equity securities 22,454 38,616

Net appreciation$ 22,005,965 $ 28,261,196

7 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

INVESTMENTS (concluded)

Investments at Fair Value on a Recurring Basis

The following table summarizes the valuation of the Plan’s investments measured at fair value on a recurring basis as of December 31, 2011 and 2010:

December 31, 2011 Level 1 Level 2 Level 3 Fair Value

Cash and liquid investments$ 1,404,323 $ - $ - $ 1,404,323 CBERA Group Trust - 203,587,098 - 203,587,098

Total investments$ 1,404,323 $ 203,587,098 $ - $ 204,991,421

December 31, 2010 Level 1 Level 2 Level 3 Fair Value

Cash and liquid investments$ 1,426,091 $ - $ - $ 1,426,091 CBERA Group Trust - 180,955,376 - 180,955,376

Total investments$ 1,426,091 $ 180,955,376 $ - $ 182,381,467

8 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

5. INVESTMENT IN CBERA GROUP TRUST

The plan owned approximately 96.31% and 97.26% of the Group Trust’s net assets at December 31, 2011 and 2010, respectively. The Plan’s units of participation is stated at fair value based on the amount reported to the Plan by the Group Trust. The fair value as quoted by the Group Trust is based on the fair value of the underlying assets in the Group Trust. The net assets of the Group Trust at December 31, 2011 and 2010 are as follows:

2011 2010

Investments$ 211,357,053 $ 186,072,481 Cash 972 - Receivable for securities sold 25,757 - Dividends and cash interest receivable 367,141 274,409 Total assets 211,750,923 186,346,890

Payables for securities purchased 359,837 288,169

Total net assets$ 211,391,086 $ 186,058,721

Portion of fair value allocated to the Plan $203,587,098 $ 180,955,376

Portion of net appreciation in fair value allocated to the Plan $ 22,005,965 $ 28,261,196

The following table summarizes the valuation of the Group Trust’s investments measured at fair value on a recurring basis as of December 31, 2011 and 2010.

December 31, 2011 Level 1 Level 2 Level 3 Fair Value

Cash and liquid investments$ 9,138,884 $ - $ - $ 9,138,884 Balanced funds - 54,143,390 - 54,143,390 Fixed income funds - 40,018,490 - 40,018,490 International fixed income 11,096,562 10,041,558 - 21,138,120 Equity funds 15,991,747 15,690,289 - 31,682,036 International equity funds 36,478,826 - - 36,478,826 Equity securities 14,595,598 4,161,709 - 18,757,307

Total investments$ 87,301,617 $ 124,055,436 $ - $ 211,357,053

9 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

INVESTMENT IN CBERA GROUP TRUST (continued)

December 31, 2010 Level 1 Level 2 Level 3 Fair Value

Cash and liquid investments$ 1,000,094 $ - $ - $ 1,000,094 Balanced funds - 52,653,491 - 52,653,491 Fixed income funds - 32,613,930 - 32,613,930 International fixed income - 12,809,728 - 12,809,728 Equity funds 16,648,437 18,263,463 - 34,911,900 International equity funds 35,743,908 - - 35,743,908 Equity securities 16,339,430 - - 16,339,430

Total investments$ 69,731,869 $ 116,340,612 $ - $ 186,072,481

The Group Trust owns interests in alternative investments funds rather than in securities underlying each fund, and therefore it is generally required to consider such investments as Level 2 or 3 for purposes of the fair value hierarchy even though the underlying securities may not be difficult to value or may be readily marketable. Also, because of the use of a net asset value per share or its equivalent as a practical expedient to estimate fair value, the level in the fair value hierarchy in which each fund’s fair value measurement is classified is based primarily on the Group Trust’s ability to redeem its interest in the fund at or near the date of the statement of net assets available for benefits. Accordingly, the inputs or methodologies used for valuing or classifying investments for financial reporting purposes are not necessarily an indication of the risk associated with investing in those investments or a reflection of the liquidity of each fund’s underlying assets and liabilities.

10 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

INVESTMENT IN CBERA GROUP TRUST (continued)

The following table presents information about the Group Trust’s fair value measurements of investments in alternative investments that calculate net asset value per share (or its equivalent) as of December 31, 2011 and 2010:

December 31, 2011 Unfunded Redemption Fair Value Commitment Frequency * Investments in alternative investments:

Panagora Risk Parity Total Return Trust$ 36,082,175 $ - Semi-monthly Wellington CIF Opportunistic Investment Allocation Portfolio 18,061,215 - Monthly Mondrian Global Fixed Income Fund, L.P. 10,041,558 - Monthly Russell 1000 Growth Index SL Fund 15,690,289 - Daily Synthetic US Fixed Rate 2017 2,295,459 - Weekly Synthetic US Fixed Rate 2022 2,168,592 - Weekly Synthetic US Fixed Rate 2027 3,975,305 - Weekly Synthetic US Fixed Rate 2032 4,808,021 - Weekly Synthetic US Fixed Rate 2037 16,121,184 - Weekly BGI Long Corp BD Index Fund 10,649,929 - Weekly GMO Multi Strategy Fund Offshore 4,161,709 - Monthly

$ 124,055,436 $ -

11 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

INVESTMENT IN CBERA GROUP TRUST (continued)

Unfunded Redemption Fair Value Commitment Frequency * Investments in alternative investments:

Panagora Risk Parity Total Return Trust$ 31,771,317 $ - Semi-monthly Wellington CIF Opportunistic Investment Allocation Portfolio 20,882,174 - Monthly Mondrian Global Fixed Income Fund, L.P. 12,809,728 - Monthly Russell 1000 Growth Index SL Fund 18,263,463 - Daily Black Rock Long Credit Bond Index Fund 9,096,411 - Daily Synthetic US Fixed Rate 2017 3,087,417 - Weekly Synthetic US Fixed Rate 2022 3,056,062 - Weekly Synthetic US Fixed Rate 2027 4,077,854 - Weekly Synthetic US Fixed Rate 2032 3,344,563 - Weekly Synthetic US Fixed Rate 2037 9,951,623 - Weekly

$ 116,340,612 $ -

* Redemption notices must be submitted between two and 30 days prior to the redemption period.

The following is a description of the investments in alternative investments:

Panagora Risk Parity Total Return Trust is a diversified non-marketable fund investing primarily in affiliated funds and nonaffiliated mutual funds. The Trust allocates market risk equally across asset classes including stocks, bonds, and commodities.

Wellington CIF Opportunistic Investment Allocation Portfolio is a diversified non- marketable funds of funds invested primarily in affiliated equity and fixed income funds. The Fund is an unconstrained, non-benchmark oriented investment approach.

Mondrian Global Fixed Income Fund, L.P. seeks current income consistent with the preservation of principal primarily through investment in fixed-income securities. The Fund is a global fund that invests in issuers throughout the world.

Russell 1000 Growth Index SL Fund’s investment objective is to approximate as closely as practicable, before expenses, the performance of the Russell 1000® Growth Index over the long term. The Fund invests in equities, collective investment funds, government issues and futures contracts.

12 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

INVESTMENT IN CBERA GROUP TRUST (concluded)

Black Rock Long Credit Bond Index Fund’s investment objective is to track the return of the Barclays Long Credit Index. The Index represents the long term sector of the US dollar-denominated bond market. Securities have remaining maturity of greater than or equal to 10 years.

Synthetic US Fixed Rate Funds are collective funds that invest in interest rate swaps and cash. The Funds are used to provide duration exposure that attempts to match the duration of expected benefit payments from the Plan. The Funds are the primary vehicle of the Trust’s liability driven investment strategy.

GMO Real Return Global Balance Fund invests in a combination of GMO Mutual Funds and the GMO Multi-Strategy Fund LP for global asset allocation. Its objectives include a positive absolute return with absolute risk lower than its globally diversified benchmark over a full market cycle.

6. TAX STATUS OF THE PLAN

The Plan obtained a determination letter from the Internal Revenue Service (“IRS”) dated October 29, 2008 in which the IRS stated that the Plan, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code (the “Code”). Although the Plan has been amended since receiving the determination letter, the Plan’s administrator and the Plan’s tax counsel believe that the Plan is currently designed and being operated in compliance with the applicable requirements of the Code and therefore believe that the Plan is qualified and the related Trust is tax-exempt.

The Association also received a determination letter dated April 7, 2010 for the CBERA Group Trust which stated that the Trust was in compliance with the requirements of the Code and is a qualified group trust and is accordingly exempt from federal income taxes.

Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (“IRS”) or the Department of Labor (“DOL”). The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2011, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by the IRS and DOL, however, there are currently no audits for any tax periods in progress. The Plan Administrator believes it is no longer subject to examinations for years prior to December 31, 2008.

13 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

7. ACTUARIAL PRESENT VALUE OF ACCUMULATED PLAN BENEFITS

Accumulated plan benefits are those future periodic payments that are attributable, under the Plan’s provisions, to services rendered by plan members through the valuation date. Accumulated plan benefits include benefits expected to be paid to (a) retired or terminated employees or their beneficiaries and (b) present employees or their beneficiaries. Benefits under the Plan are based on employees’ compensation during their years of credited service.

The actuarial present value of accumulated benefits under the Plan was determined by consulting actuaries, Cassidy Retirement Group, as of January 1, 2011, using the aggregate funding method and is that amount that results from applying actuarial assumptions to adjust the accumulated plan benefits to reflect the time value of money (through discounts for interest) and the probability of payment (by means of decrements such as for death, disability, withdrawal, or retirement) between the valuation date and the expected date of payment. The significant actuarial assumptions used in the valuations as of January 1, 2011 and 2010 were: (a) assumed rate of return on investments of 7.5% in 2011 and 8% in 2010; (b) retirement at age 65 or attained age if greater; (c) assumed mortality rates based upon the IRS static mortality table updated from 2010 to 2011; (d) rates of participants’ withdrawal based upon completed years of service; (e) the social security wagebase increase assumption was lowered from 5% to 3.5% and (f) assumed discount rate of 7.5% in 2011 and 8% in 2010. The methodology change in mortality assumptions and discount rates is responsible for the assumption change of $8,831,189 in 2010 and $181,008 in 2009.

The foregoing actuarial assumptions are based on the presumption that the Plan will continue. If the Plan were to terminate, different actuarial assumptions and other factors might be applicable in determining the actuarial present value of accumulated benefits.

At January 1, 2011 and 2010, the actuarial present value of accumulated plan benefits was as follows: 2011 2010 Actuarial present value of accumulated plan benefits Vested: Participants currently receiving payments$ 59,301,887 $ 51,685,795 Other participants 95,826,194 83,132,629 Total 155,128,081 134,818,424

Nonvested benefits 3,018,257 2,682,903 Total actuarial present value of accumulated plan benefits$ 158,146,338 $ 137,501,327

14 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Continued)

ACTUARIAL PRESENT VALUE OF ACCUMULATED PLAN BENEFITS (concluded)

The changes in the actuarial present value of accumulated plan benefits is as follows:

January 1, January 1, 2010 to 2009 to January 1, January 1, 2011 2010 Actuarial present value of accumulated plan benefits, at beginning of year $137,501,327 $ 129,740,600 Increase (decrease) during the year attributable to: Benefits accumulated 13,394,918 6,471,311 Interest due to decrease in discount period 10,516,214 10,029,278 Benefit payments (12,097,310) (8,920,870) Assumption changes 8,831,189 181,008 Net increase 20,645,011 7,760,727 Actuarial present value of accumulated plan benefits, at end of year $158,146,338 $ 137,501,327

8. FUNDING POLICY

The Plan’s policy is to require participating employers to make annual contributions to the Plan in amounts that equal or exceed the minimum funding requirements under ERISA. The funding policy considers the normal cost calculated using the aggregate funding method and adjusts to recognize the individual funded situation of each adopting employer.

9. PLAN TERMINATION

Although it has not expressed any intent to do so, the Association has the right to amend or terminate the Plan to the extent permitted by the bylaws. In the event of plan termination, participants, terminated participants and pensioners will become fully vested in their accrued benefits, to the extent funded, as of the date of termination. To the extent that unfunded vested benefits exist, ERISA provides that such benefits are payable by the Pension Benefit Guaranty Corporation (“PBGC”) to its members, up to specified limitations, as described by ERISA.

15 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Notes to Financial Statements (Concluded)

10. RELATED PARTY TRANSACTIONS

Certain Plan investments are shares of mutual funds managed by some of the Plan’s investment advisors. Therefore, these transactions qualify as party-in-interest transactions. Fees paid by the Plan to these investment advisors are netted against the investment return of the funds they manage.

11. RISKS AND UNCERTAINTIES

The Plan invests in a variety of investment securities. Investment securities are exposed to various risks, such as interest rate, market and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the amounts reported in the statement of net assets available for benefits.

Plan contributions are made and the actuarial present value of accumulated plan benefits are reported based on certain assumptions pertaining to interest rates, inflation rates and employee demographics, all of which are subject to change. Due to uncertainties inherent in the estimations and assumptions process, it is at least reasonably possible that changes in these estimates and assumptions in the near term would be material to the financial statements.

12. SUBSEQUENT EVENTS

Management has evaluated subsequent events through September 27, 2012, which is the date the financial statements were available to be issued. There were no subsequent events that require adjustment to or disclosure in the financial statements.

16 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

December 31, 2011 a b c d e Identity of Issue, Borrower, Description of Investment including Maturity Date, Current Lessor or Similar Party Rate of Interest, Collateral, Par or Maturity Value Cost Value

(UNITS) Investment in CBERA Group Trust, a common collective trust 203,587,098 Units of Participation in CBERA Group Trust $ 163,210,812 $ 203,587,098

(SHARES) * EB Temporary Investment Fund II 1,404,323 EB Temporary Investment Fund II 0.105%, 12/31/2040 1,404,323 1,404,323

TOTAL INVESTMENTS $ 164,615,135 $ 204,991,421

Investment in CBERA Group Trust, a common collective trust (The Plan's allocated portion of the Trust's investments since the CBERA Group Trust is not a direct filing entity with the Department of Labor

CASH AND LIQUID INVESTMENTS (SHARES) STATE STREET GLOBAL 1,558 EB TEMPORARY INVESTMENT FD II$ 1,558 $ 1,558 BATTERYMARCH 382,957 EB TEMPORARY INVESTMENT FD II 382,957 382,957 * BLACK ROCK INSTITUTIONAL TRUST CO 8,449,790 BARCLAYS 8,449,769 8,449,769 TOTAL CASH AND LIQUID INVESTMENTS 8,834,284 8,834,284

BALANCED FUNDS (SHARES) * PANAGORA MUTUAL FUNDS 242,480 PANAGORA RISK PARITY TOTAL RETURN TRUST 24,092,069 34,750,119 * WELLINGTON TRUST COMPANY CIF 1,729,070 WELLINGTON CIF OPPORTUNISTIC INVESTMENT ALLOCATION PORTFOLIO 12,645,169 17,394,443 TOTAL BALANCED FUNDS 36,737,238 52,144,562

DOMESTIC FIXED INCOME FUNDS (SHARES) * BLACK ROCK INSTITUTIONAL TRUST CO 57,909 SYNTHETIC US FIXED RATE 2017 1,052,895 2,210,716 * BLACK ROCK INSTITUTIONAL TRUST CO 58,272 SYNTHETIC US FIXED RATE 2022 928,985 2,088,534 * BLACK ROCK INSTITUTIONAL TRUST CO 124,638 SYNTHETIC US FIXED RATE 2027 1,771,015 3,828,547 * BLACK ROCK INSTITUTIONAL TRUST CO 186,649 SYNTHETIC US FIXED RATE 2032 2,220,437 4,630,522 * BLACK ROCK INSTITUTIONAL TRUST CO 520,001 SYNTHETIC US FIXED RATE 2037 7,339,043 15,526,033 * BLACK ROCK INSTITUTIONAL TRUST CO 169,267 BLACK ROCK LONG CREDIT BOND INDEX FD 7,223,120 10,256,763 TOTAL DOMESTIC FIXED INCOME FUNDS 20,535,495 38,541,115

INTERNATIONAL FIXED INCOME FUNDS (INTEREST) * MONDRIAN 605,496 MONDRIAN GLOBAL FIXED INCOME FUND, LP 7,609,730 9,670,851 GMO FUND 533,279 GMO STRATEGIC OPPORTUNITIES ALLOCATION FUND 11,054,745 10,686,907 TOTAL INTERNATIONAL FIXED INCOME FUNDS 18,664,475 20,357,758

EQUITY FUNDS (SHARES) * RUSSELL MUTUAL FUNDS 435,489 RUSSELL 1000 GROWTH INDEX SL FUND 12,777,111 15,111,046 * LSV ADVISORS MUTUAL FUNDS 1,182,901 LSV VALUE EQUITY FUND 13,268,741 15,401,374 TOTAL EQUITY FUNDS 26,045,852 30,512,420

17 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS)

GLOBAL FUND (SHARES) GMO FUND 4,008,070 GMO MULTI-STRATEGY FUND 3,674,327 4,008,070

INTERNATIONAL EQUITY FUNDS (SHARES) * TEMPLETON MUTUAL FUNDS 620,401 TEMPLETON INSTL FDS FOREIGN EQUITY SERIES 7,922,276 6,501,807 * TEMPLETON MUTUAL FUNDS 1,680,183 TEMPLETON INSTL FDS EMERGING MARKETS SERIES 28,228,480 28,630,319 TOTAL INTERNATIONAL EQUITY FUNDS 36,150,756 35,132,126

EQUITY SECURITIES (SHARES) AARON'S INC 1,300 SHARES OF COMMON STOCK 24,658 34,688 ACI WORLDWIDE INC 2,408 SHARES OF COMMON STOCK 53,383 68,957 ACTUATE CORP 5,490 SHARES OF COMMON STOCK 27,866 32,169 ACTUANT CORP 2,119 SHARES OF COMMON STOCK 43,208 48,075 ACXIOM CORP 5,875 SHARES OF COMMON STOCK 62,415 71,731 ADTRAN INC 2,263 SHARES OF COMMON STOCK 73,631 68,259 AEROFLEX HOLDING CORP 289 SHARES OF COMMON STOCK 5,255 2,959 AFFYMETRIX INC 3,467 SHARES OF COMMON STOCK 29,529 14,180 ALASKA AIR GROUP INC 674 SHARES OF COMMON STOCK 35,750 50,623 ALMOST FAMILY INC 193 SHARES OF COMMON STOCK 6,858 3,194 AMEDISYS INC 1,248 SHARES OF COMMON STOCK 39,021 13,617 AMERICAN AXLE & MANUFACTURING 2,504 SHARES OF COMMON STOCK 36,862 24,765 AMERICAN CAPITAL AGENCY CORP 1,348 SHARES OF COMMON STOCK 25,342 37,861 AMERICAN CAPITAL LTD 5,441 SHARES OF COMMON STOCK 25,237 36,621 AMERICAN EQUITY INVESTMENT LIF 7,339 SHARES OF COMMON STOCK 45,488 76,322 AMERISTAR CASINOS INC 3,708 SHARES OF COMMON STOCK 75,037 64,109 AMKOR TECHNOLOGY INC 4,623 SHARES OF COMMON STOCK 34,561 20,155 AMTECH SYSTEMS INC 2,648 SHARES OF COMMON STOCK 45,738 22,539 AMTRUST FINANCIAL SERVICES INC 2,889 SHARES OF COMMON STOCK 32,844 68,620 ANAREN INC 1,156 SHARES OF COMMON STOCK 16,619 19,208 ANIXTER INTERNATIONAL INC 722 SHARES OF COMMON STOCK 43,506 43,079 ANN INC 3,274 SHARES OF COMMON STOCK 71,198 81,142 ANWORTH MORTGAGE ASSET CORP 10,758 SHARES OF COMMON STOCK 65,789 67,558 APPLIED INDUSTRIAL TECHNOLOGIE 2,215 SHARES OF COMMON STOCK 72,484 77,905 APPLIED MICRO CIRCUITS CORP 1,300 SHARES OF COMMON STOCK 7,286 8,737 ASCENA RETAIL GROUP INC 2,311 SHARES OF COMMON STOCK 64,010 68,695 ASHFORD HOSPITALITY TRUST INC 5,730 SHARES OF COMMON STOCK 52,236 45,843 ASTORIA FINANCIAL CORP 5,297 SHARES OF COMMON STOCK 74,503 44,971 AVIS BUDGET GROUP INC 7,098 SHARES OF COMMON STOCK 32,200 76,090

18 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) AVISTA CORP 2,726 SHARES OF COMMON STOCK 52,667 70,182 B&G FOODS INC 3,660 SHARES OF COMMON STOCK 67,467 88,089 BGC PARTNERS INC 770 SHARES OF COMMON STOCK 4,222 4,577 MICHAEL BAKER CORP 1,021 SHARES OF COMMON STOCK 38,136 20,019 BALLANTYNE STRONG INC 2,504 SHARES OF COMMON STOCK 18,657 10,241 BANCFIRST CORP 48 SHARES OF COMMON STOCK 1,819 1,808 BANCORPSOUTH INC 2,600 SHARES OF COMMON STOCK 27,014 28,656 BANK OF MARIN BANCORP 96 SHARES OF COMMON STOCK 2,622 3,620 BANK OF THE OZARKS INC 2,485 SHARES OF COMMON STOCK 29,951 73,623 BIO-RAD LABORATORIES INC 607 SHARES OF COMMON STOCK 40,688 58,272 BIOSCRIP INC 1,445 SHARES OF COMMON STOCK 9,095 7,888 BLACKBAUD INC 289 SHARES OF COMMON STOCK 6,942 8,003 BON-TON STORES INC/THE 1,396 SHARES OF COMMON STOCK 13,799 4,706 BOSTON BEER CO INC 385 SHARES OF COMMON STOCK 35,496 41,821 BRIGHTPOINT INC 5,642 SHARES OF COMMON STOCK 36,885 60,705 BRINK'S CO/THE 2,215 SHARES OF COMMON STOCK 59,407 59,542 BRUNSWICK CORP/DE 867 SHARES OF COMMON STOCK 19,970 15,654 BUCKEYE TECHNOLOGIES INC 1,589 SHARES OF COMMON STOCK 42,169 53,139 CBL & ASSOCIATES PROPERTIES IN 4,815 SHARES OF COMMON STOCK 86,099 75,602 CEC ENTERTAINMENT INC 2,292 SHARES OF COMMON STOCK 50,024 78,964 CRA INTERNATIONAL INC 289 SHARES OF COMMON STOCK 6,122 5,732 CNO FINANCIAL GROUP INC 17,716 SHARES OF COMMON STOCK 35,639 111,787 CSG SYSTEMS INTERNATIONAL INC 3,841 SHARES OF COMMON STOCK 64,813 56,498 CTS CORP 1,059 SHARES OF COMMON STOCK 9,628 9,746 CVB FINANCIAL CORP 1,522 SHARES OF COMMON STOCK 9,762 15,262 CVR ENERGY INC 5,297 SHARES OF COMMON STOCK 20,487 99,212 CACI INTERNATIONAL INC 1,445 SHARES OF COMMON STOCK 73,784 80,783 CAL DIVE INTERNATIONAL INC 4,671 SHARES OF COMMON STOCK 39,166 10,510 CAPELLA EDUCATION CO 289 SHARES OF COMMON STOCK 19,720 10,416 CAPSTEAD MORTGAGE CORP 4,719 SHARES OF COMMON STOCK 63,962 58,706 CASCADE CORP 289 SHARES OF COMMON STOCK 13,728 13,629 CASEY'S GENERAL STORES INC 1,541 SHARES OF COMMON STOCK 68,366 79,373 CASH AMERICA INTERNATIONAL INC 2,889 SHARES OF COMMON STOCK 81,820 134,726 CATHAY GENERAL BANCORP 2,071 SHARES OF COMMON STOCK 34,248 30,914 CENTENE CORP 1,059 SHARES OF COMMON STOCK 36,108 41,941 CENTURY ALUMINUM CO 1,830 SHARES OF COMMON STOCK 24,512 15,572 CERADYNE INC 1,493 SHARES OF COMMON STOCK 67,415 39,977 CHECKPOINT SYSTEMS INC 1,108 SHARES OF COMMON STOCK 20,055 12,117 CHEMED CORP 433 SHARES OF COMMON STOCK 23,696 22,194 CHILDRENS PLACE RETAIL STORES 409 SHARES OF COMMON STOCK 18,430 21,743 CHURCHILL DOWNS INC 193 SHARES OF COMMON STOCK 7,400 10,041 CIBER INC 10,921 SHARES OF COMMON STOCK 47,432 42,156 CIRRUS LOGIC INC 1,878 SHARES OF COMMON STOCK 33,637 29,766

19 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) CITY HOLDING CO 742 SHARES OF COMMON STOCK 25,835 25,132 CLOUD PEAK ENERGY INC 1,830 SHARES OF COMMON STOCK 35,157 35,353 COCA-COLA BOTTLING CO CONSOLID 48 SHARES OF COMMON STOCK 3,089 2,819 COEUR D'ALENE MINES CORP 3,178 SHARES OF COMMON STOCK 54,957 76,721 COHERENT INC 337 SHARES OF COMMON STOCK 16,494 17,619 COINSTAR INC 1,445 SHARES OF COMMON STOCK 81,372 65,933 COMMUNITY BANK SYSTEM INC 2,745 SHARES OF COMMON STOCK 64,122 76,305 COMMUNITY TRUST BANCORP INC 915 SHARES OF COMMON STOCK 24,451 26,917 COMPLETE PRODUCTION SERVICES I 1,059 SHARES OF COMMON STOCK 16,984 35,553 CONSOLIDATED GRAPHICS INC 867 SHARES OF COMMON STOCK 39,539 41,848 CONVERGYS CORP 1,252 SHARES OF COMMON STOCK 14,292 15,988 CORE-MARK HOLDING CO INC 819 SHARES OF COMMON STOCK 24,643 32,417 COST PLUS INC 4,623 SHARES OF COMMON STOCK 39,372 45,072 COUSINS PROPERTIES INC 7,070 SHARES OF COMMON STOCK 52,297 45,319 CRACKER BARREL OLD COUNTRY STO 1,637 SHARES OF COMMON STOCK 73,224 82,533 CRAY INC 2,167 SHARES OF COMMON STOCK 11,782 14,020 CROCS INC 1,589 SHARES OF COMMON STOCK 39,426 23,471 CUBESMART 4,430 SHARES OF COMMON STOCK 39,797 47,137 CUBIC CORP 1,460 SHARES OF COMMON STOCK 57,556 63,643 CUBIST PHARMACEUTICALS INC 4,652 SHARES OF COMMON STOCK 100,856 184,300 DCT INDUSTRIAL TRUST INC 15,286 SHARES OF COMMON STOCK 79,678 78,265 DDI CORP 1,926 SHARES OF COMMON STOCK 13,147 17,971 DFC GLOBAL CORP 1,488 SHARES OF COMMON STOCK 27,762 26,873 DSP GROUP INC 1,252 SHARES OF COMMON STOCK 10,222 6,523 DTS INC/CA 385 SHARES OF COMMON STOCK 15,079 10,494 DAKTRONICS INC 2,167 SHARES OF COMMON STOCK 28,309 20,738 DANA HOLDING CORP 5,490 SHARES OF COMMON STOCK 66,711 66,698 DATALINK CORP 867 SHARES OF COMMON STOCK 6,630 7,160 DEALERTRACK HOLDINGS INC 385 SHARES OF COMMON STOCK 6,216 10,501 DELPHI FINANCIAL GROUP INC 2,119 SHARES OF COMMON STOCK 48,592 93,862 DEX ONE CORP 2,889 SHARES OF COMMON STOCK 54,190 4,796 DIGITAL RIVER INC 915 SHARES OF COMMON STOCK 14,161 13,742 DIGITAL GENERATION INC 2,986 SHARES OF COMMON STOCK 79,766 35,588 DILLARD'S INC 770 SHARES OF COMMON STOCK 24,988 34,579 DIODES INC 2,090 SHARES OF COMMON STOCK 41,747 44,515 DOLE FOOD CO INC 1,541 SHARES OF COMMON STOCK 18,542 13,329 DOLLAR THRIFTY AUTOMOTIVE GROUP 770 SHARES OF COMMON STOCK 16,699 54,133 DOMTAR CORP 289 SHARES OF COMMON STOCK 16,583 23,102 DYCOM INDUSTRIES INC 1,300 SHARES OF COMMON STOCK 19,975 27,199 EPIQ SYSTEMS INC 867 SHARES OF COMMON STOCK 11,182 10,419 EASTGROUP PROPERTIES INC 674 SHARES OF COMMON STOCK 29,669 29,312 EL PASO ELECTRIC CO 2,577 SHARES OF COMMON STOCK 55,183 89,275 ELECTRONICS FOR IMAGING INC 1,493 SHARES OF COMMON STOCK 22,812 21,272

20 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) EMCOR GROUP INC 2,119 SHARES OF COMMON STOCK 54,093 56,805 EMULEX CORP 2,263 SHARES OF COMMON STOCK 26,628 15,526 ENDO PHARMACEUTICALS HOLDINGS 1,647 SHARES OF COMMON STOCK 24,951 56,866 ENZON PHARMACEUTICALS INC 5,682 SHARES OF COMMON STOCK 47,264 38,071 ESTERLINE TECHNOLOGIES CORP 337 SHARES OF COMMON STOCK 25,979 18,866 EXPRESS INC 4,141 SHARES OF COMMON STOCK 76,931 82,577 EXTRA SPACE STORAGE INC 3,949 SHARES OF COMMON STOCK 67,959 95,676 EZCORP INC 3,091 SHARES OF COMMON STOCK 14,020 81,523 FNB CORP/PA 1,445 SHARES OF COMMON STOCK 14,543 16,339 FAIR ISAAC CORP 2,793 SHARES OF COMMON STOCK 66,373 100,099 FELCOR LODGING TRUST INC 1,974 SHARES OF COMMON STOCK 11,194 6,022 FINISH LINE INC/THE 2,957 SHARES OF COMMON STOCK 22,100 57,019 FIRST DEFIANCE FINANCIAL CORP 308 SHARES OF COMMON STOCK 4,092 4,496 FIRST FINANCIAL BANCORP 867 SHARES OF COMMON STOCK 14,052 14,423 FIVE STAR QUALITY CARE INC 2,648 SHARES OF COMMON STOCK 12,326 7,945 LB FOSTER CO 1,281 SHARES OF COMMON STOCK 41,202 36,237 GENCORP INC 10,257 SHARES OF COMMON STOCK 50,280 54,566 GENERAL COMMUNICATION INC 578 SHARES OF COMMON STOCK 7,316 5,657 GENESEE & WYOMING INC 578 SHARES OF COMMON STOCK 31,778 35,006 GETTY REALTY CORP 2,437 SHARES OF COMMON STOCK 44,573 33,991 GLADSTONE COMMERCIAL CORP 482 SHARES OF COMMON STOCK 8,357 8,451 GLOBAL CASH ACCESS HOLDINGS 5,615 SHARES OF COMMON STOCK 38,814 24,986 GLOBAL GEOPHYSICAL SERVICES 1,252 SHARES OF COMMON STOCK 15,032 8,413 WR GRACE & CO 1,974 SHARES OF COMMON STOCK 49,394 90,661 GREAT LAKES DREDGE & DOCK CORP 10,498 SHARES OF COMMON STOCK 62,585 58,367 GROUP 1 AUTOMOTIVE INC 867 SHARES OF COMMON STOCK 30,257 44,899 GULFMARK OFFSHORE INC 1,589 SHARES OF COMMON STOCK 65,878 66,758 HANDY & HARMAN LTD 578 SHARES OF COMMON STOCK 7,493 5,721 HARMONIC INC 8,620 SHARES OF COMMON STOCK 46,507 43,443 HATTERAS FINANCIAL CORP 2,793 SHARES OF COMMON STOCK 68,940 73,650 HAWAIIAN HOLDINGS INC 1,868 SHARES OF COMMON STOCK 7,671 10,837 HAWKINS INC 308 SHARES OF COMMON STOCK 6,441 11,360 HEALTHSPRING INC 2,425 SHARES OF COMMON STOCK 37,062 132,262 HECLA MINING CO 8,379 SHARES OF COMMON STOCK 63,989 43,821 HEICO CORP 530 SHARES OF COMMON STOCK 25,872 30,977 HELIX ENERGY SOLUTIONS GROUP 1,974 SHARES OF COMMON STOCK 32,623 31,194 HIBBETT SPORTS INC 241 SHARES OF COMMON STOCK 8,881 10,878 HICKORYTECH CORP 289 SHARES OF COMMON STOCK 2,988 3,201 HIGHWOODS PROPERTIES INC 578 SHARES OF COMMON STOCK 15,692 17,145 HOME PROPERTIES INC 1,300 SHARES OF COMMON STOCK 79,352 74,850 HURON CONSULTING GROUP INC 1,108 SHARES OF COMMON STOCK 26,136 42,906 ICF INTERNATIONAL INC 3,274 SHARES OF COMMON STOCK 63,642 81,142 ISTA PHARMACEUTICALS INC 2,408 SHARES OF COMMON STOCK 24,812 16,974

21 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) IXIA 1,445 SHARES OF COMMON STOCK 14,369 15,183 ICONIX BRAND GROUP INC 3,034 SHARES OF COMMON STOCK 66,971 49,419 INNOPHOS HOLDINGS INC 2,899 SHARES OF COMMON STOCK 54,430 140,770 INSPERITY INC 2,408 SHARES OF COMMON STOCK 66,221 61,035 INTEGRATED DEVICE TECHNOLOGY 12,231 SHARES OF COMMON STOCK 69,632 66,782 INTEGRATED SILICON SOLUTION IN 5,152 SHARES OF COMMON STOCK 42,843 47,094 INTERDIGITAL INC/PA 482 SHARES OF COMMON STOCK 12,083 20,981 INTERMEC INC 2,937 SHARES OF COMMON STOCK 32,859 20,151 INVACARE CORP 3,535 SHARES OF COMMON STOCK 69,617 54,057 INVESCO MORTGAGE CAPITAL INC 4,815 SHARES OF COMMON STOCK 90,774 67,657 INVESTORS BANCORP INC 2,022 SHARES OF COMMON STOCK 27,543 27,263 IXYS CORP 1,156 SHARES OF COMMON STOCK 13,687 12,516 JAGUAR MINING INC 5,008 SHARES OF COMMON STOCK 24,306 31,951 JETBLUE AIRWAYS CORP 8,331 SHARES OF COMMON STOCK 52,270 43,319 JOURNAL COMMUNICATIONS INC 2,648 SHARES OF COMMON STOCK 11,112 11,653 J2 GLOBAL INC 1,300 SHARES OF COMMON STOCK 36,901 36,587 KADANT INC 1,059 SHARES OF COMMON STOCK 19,681 23,953 KELLY SERVICES INC 1,300 SHARES OF COMMON STOCK 18,206 17,786 KEMET CORP 6,067 SHARES OF COMMON STOCK 72,133 42,775 KENSEY NASH CORP 1,868 SHARES OF COMMON STOCK 33,091 35,854 KEY ENERGY SERVICES INC 4,815 SHARES OF COMMON STOCK 56,741 74,494 KEYNOTE SYSTEMS INC 963 SHARES OF COMMON STOCK 17,232 19,782 KNOLL INC 3,804 SHARES OF COMMON STOCK 73,594 56,492 KOPPERS HOLDINGS INC 1,252 SHARES OF COMMON STOCK 30,736 43,019 KRISPY KREME DOUGHNUTS INC 2,986 SHARES OF COMMON STOCK 21,530 19,526 KULICKE & SOFFA INDUSTRIES INC 4,719 SHARES OF COMMON STOCK 28,009 43,652 LTC PROPERTIES INC 1,926 SHARES OF COMMON STOCK 52,703 59,441 LAKELAND FINANCIAL CORP 1,300 SHARES OF COMMON STOCK 24,912 33,635 LEAPFROG ENTERPRISES INC 6,116 SHARES OF COMMON STOCK 25,797 34,186 LINCOLN EDUCATIONAL SERVICES 2,562 SHARES OF COMMON STOCK 48,439 20,238 MFA FINANCIAL INC 8,571 SHARES OF COMMON STOCK 61,427 57,600 MTS SYSTEMS CORP 385 SHARES OF COMMON STOCK 13,069 15,698 MYR GROUP INC/DELAWARE 2,504 SHARES OF COMMON STOCK 53,878 47,927 MAGELLAN HEALTH SERVICES INC 1,300 SHARES OF COMMON STOCK 64,857 64,319 MAGMA DESIGN AUTOMATION INC 3,900 SHARES OF COMMON STOCK 11,724 28,005 MANTECH INTERNATIONAL CORP 578 SHARES OF COMMON STOCK 27,154 18,052 MARTEN TRANSPORT LTD 1,695 SHARES OF COMMON STOCK 30,497 30,494 MASTEC INC 2,119 SHARES OF COMMON STOCK 33,779 36,803 MATRIX SERVICE CO 1,445 SHARES OF COMMON STOCK 14,894 13,637 MEDICINES CO/THE 4,257 SHARES OF COMMON STOCK 58,360 79,347 MEDICIS PHARMACEUTICAL CORP 2,552 SHARES OF COMMON STOCK 55,657 84,860 MERGE HEALTHCARE INC 2,215 SHARES OF COMMON STOCK 13,772 10,743 MICROSEMI CORP 1,926 SHARES OF COMMON STOCK 43,400 32,263 MILLER INDUSTRIES INC/TN 2,022 SHARES OF COMMON STOCK 35,530 31,814 MOLINA HEALTHCARE INC 1,517 SHARES OF COMMON STOCK 30,768 33,871

22 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) MOTORCAR PARTS OF AMERICA INC 96 SHARES OF COMMON STOCK 1,445 722 MULTI-COLOR CORP 482 SHARES OF COMMON STOCK 5,698 12,390 NBT BANCORP INC 2,022 SHARES OF COMMON STOCK 53,095 44,757 NACCO INDUSTRIES INC 530 SHARES OF COMMON STOCK 49,741 47,259 NASH FINCH CO 1,348 SHARES OF COMMON STOCK 44,556 39,479 NATIONAL FINANCIAL PARTNERS CO 4,141 SHARES OF COMMON STOCK 67,826 55,990 NATIONAL INTERSTATE CORP 337 SHARES OF COMMON STOCK 6,154 8,316 NATIONAL RETAIL PROPERTIES INC 1,734 SHARES OF COMMON STOCK 43,797 45,731 NATUS MEDICAL INC 1,348 SHARES OF COMMON STOCK 13,937 12,715 NAVIGANT CONSULTING INC 6,934 SHARES OF COMMON STOCK 66,621 79,119 NEENAH PAPER INC 1,637 SHARES OF COMMON STOCK 28,802 36,543 NELNET INC 1,445 SHARES OF COMMON STOCK 26,242 35,350 NET 1 UEPS TECHNOLOGIES INC 2,167 SHARES OF COMMON STOCK 41,762 16,620 NETGEAR INC 2,504 SHARES OF COMMON STOCK 72,213 84,060 NEUROCRINE BIOSCIENCES INC 2,648 SHARES OF COMMON STOCK 20,998 22,512 NEWCASTLE INVESTMENT CORP 6,742 SHARES OF COMMON STOCK 37,858 31,348 NEWPARK RESOURCES INC 1,974 SHARES OF COMMON STOCK 11,528 18,756 NEWPORT CORP 3,371 SHARES OF COMMON STOCK 46,365 45,876 NORANDA ALUMINUM HOLDING CORP 3,467 SHARES OF COMMON STOCK 34,283 28,604 NORTHSTAR REALTY FINANCE CORP 8,244 SHARES OF COMMON STOCK 33,366 39,324 NORTHWESTERN CORP 2,600 SHARES OF COMMON STOCK 66,483 93,066 NU SKIN ENTERPRISES INC 2,315 SHARES OF COMMON STOCK 39,703 112,452 NUTRISYSTEM INC 1,685 SHARES OF COMMON STOCK 32,264 21,792 OCWEN FINANCIAL CORP 2,119 SHARES OF COMMON STOCK 27,510 30,680 OFFICEMAX INC 1,974 SHARES OF COMMON STOCK 24,714 8,963 OLD DOMINION FREIGHT LINE INC 1,252 SHARES OF COMMON STOCK 43,311 50,744 OLYMPIC STEEL INC 1,396 SHARES OF COMMON STOCK 33,135 32,566 OMNOVA SOLUTIONS INC 6,212 SHARES OF COMMON STOCK 41,748 28,637 ONYX PHARMACEUTICALS INC 578 SHARES OF COMMON STOCK 17,957 25,396 OPENTABLE INC 385 SHARES OF COMMON STOCK 29,077 15,074 OPLINK COMMUNICATIONS INC 1,204 SHARES OF COMMON STOCK 19,790 19,827 PDL BIOPHARMA INC 10,705 SHARES OF COMMON STOCK 66,164 66,369 PS BUSINESS PARKS INC 915 SHARES OF COMMON STOCK 39,726 50,714 PACER INTERNATIONAL INC 3,130 SHARES OF COMMON STOCK 23,707 16,746 PANTRY INC/THE 1,396 SHARES OF COMMON STOCK 30,081 16,716 PAPA JOHN'S INTERNATIONAL INC 530 SHARES OF COMMON STOCK 13,914 19,959 PAR PHARMACEUTICAL COS INC 2,523 SHARES OF COMMON STOCK 44,708 82,587 PARK-OHIO HOLDINGS CORP 674 SHARES OF COMMON STOCK 9,078 12,027 PARKER DRILLING CO 1,637 SHARES OF COMMON STOCK 10,729 11,739 PATRIOT COAL CORP 1,926 SHARES OF COMMON STOCK 35,575 16,315 PEGASYSTEMS INC 193 SHARES OF COMMON STOCK 6,224 5,663 PEP BOYS-MANNY MOE & JACK 1,300 SHARES OF COMMON STOCK 11,412 14,302 PHARMERICA CORP 3,467 SHARES OF COMMON STOCK 43,006 52,631 PHOTRONICS INC 13,113 SHARES OF COMMON STOCK 67,191 79,729 PIEDMONT NATURAL GAS CO INC 867 SHARES OF COMMON STOCK 22,952 29,453

23 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) PIKE ELECTRIC CORP 1,637 SHARES OF COMMON STOCK 15,236 11,772 POLARIS INDUSTRIES INC 1,252 SHARES OF COMMON STOCK 22,136 70,087 POLYONE CORP 4,912 SHARES OF COMMON STOCK 40,987 56,730 PORTFOLIO RECOVERY ASSOCIATES 144 SHARES OF COMMON STOCK 9,336 9,754 PORTLAND GENERAL ELECTRIC CO 2,552 SHARES OF COMMON STOCK 64,599 64,544 POWERWAVE TECHNOLOGIES INC 4,886 SHARES OF COMMON STOCK 70,658 10,162 PROGRESS SOFTWARE CORP 3,848 SHARES OF COMMON STOCK 53,769 74,449 PROVIDENT NEW YORK BANCORP 1,127 SHARES OF COMMON STOCK 12,809 7,482 PULSE ELECTRONICS CORPORATION 3,900 SHARES OF COMMON STOCK 15,942 10,921 QUALITY DISTRIBUTION INC 2,889 SHARES OF COMMON STOCK 30,790 32,504 QUEST SOFTWARE INC 2,105 SHARES OF COMMON STOCK 33,933 39,159 QUESTCOR PHARMACEUTICALS INC 3,135 SHARES OF COMMON STOCK 15,251 130,346 RPC INC 1,613 SHARES OF COMMON STOCK 28,282 29,440 RF MICRO DEVICES INC 4,777 SHARES OF COMMON STOCK 23,050 25,795 RADNET INC 963 SHARES OF COMMON STOCK 4,290 2,051 RED ROBIN GOURMET BURGERS INC 578 SHARES OF COMMON STOCK 13,846 16,006 RENT-A-CENTER INC/TX 2,083 SHARES OF COMMON STOCK 46,644 77,076 ROBBINS & MYERS INC 770 SHARES OF COMMON STOCK 33,930 37,406 ROCK-TENN CO 520 SHARES OF COMMON STOCK 16,749 30,008 ROSETTA RESOURCES INC 1,926 SHARES OF COMMON STOCK 47,430 83,788 RUBY TUESDAY INC 5,624 SHARES OF COMMON STOCK 48,911 38,808 SVB FINANCIAL GROUP 482 SHARES OF COMMON STOCK 20,521 22,965 SAIA INC 626 SHARES OF COMMON STOCK 9,692 7,813 SAKS INC 3,756 SHARES OF COMMON STOCK 42,665 36,621 SANMINA-SCI CORP 2,600 SHARES OF COMMON STOCK 40,614 24,209 SANTARUS INC 6,790 SHARES OF COMMON STOCK 25,105 22,474 SAUER-DANFOSS INC 963 SHARES OF COMMON STOCK 28,554 34,873 SCHOLASTIC CORP 2,986 SHARES OF COMMON STOCK 77,929 89,477 SCICLONE PHARMACEUTICALS INC 6,164 SHARES OF COMMON STOCK 16,526 26,442 SHILOH INDUSTRIES INC 530 SHARES OF COMMON STOCK 5,021 4,439 SIGMA DESIGNS INC 3,082 SHARES OF COMMON STOCK 39,569 18,491 SIRONA DENTAL SYSTEMS INC 1,502 SHARES OF COMMON STOCK 39,300 66,166 SMART BALANCE INC 11,075 SHARES OF COMMON STOCK 55,775 59,364 AO SMITH CORP 337 SHARES OF COMMON STOCK 12,500 13,524 SMITH MICRO SOFTWARE INC 3,949 SHARES OF COMMON STOCK 36,996 4,462 SOTHEBY'S 1,396 SHARES OF COMMON STOCK 41,730 39,841 SOUTHWEST GAS CORP 1,493 SHARES OF COMMON STOCK 50,368 63,428 SPARTAN STORES INC 2,360 SHARES OF COMMON STOCK 33,692 43,652 STANDARD MICROSYSTEMS CORP 674 SHARES OF COMMON STOCK 15,185 17,373 STANDARD MOTOR PRODUCTS INC 3,756 SHARES OF COMMON STOCK 35,675 75,308 STANDEX INTERNATIONAL CORP 337 SHARES OF COMMON STOCK 8,973 11,518 STEELCASE INC 10,016 SHARES OF COMMON STOCK 96,143 74,720 STERIS CORP 2,100 SHARES OF COMMON STOCK 47,428 62,608 STERLING CONSTRUCTION CO INC 867 SHARES OF COMMON STOCK 12,871 9,335 STONE ENERGY CORP 4,141 SHARES OF COMMON STOCK 29,357 109,246

24 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) SYKES ENTERPRISES INC 2,119 SHARES OF COMMON STOCK 42,392 33,180 SYMETRA FINANCIAL CORP 1,348 SHARES OF COMMON STOCK 13,363 12,229 SYMMETRY MEDICAL INC 1,223 SHARES OF COMMON STOCK 10,749 9,773 SYNNEX CORP 2,100 SHARES OF COMMON STOCK 41,928 63,951 TNS INC 385 SHARES OF COMMON STOCK 10,271 6,826 TAKE-TWO INTERACTIVE SOFTWARE 4,526 SHARES OF COMMON STOCK 62,900 61,334 TARGA RESOURCES INVESTMENTS 963 SHARES OF COMMON STOCK 31,958 39,188 TELEDYNE TECHNOLOGIES INC 1,011 SHARES OF COMMON STOCK 52,562 55,466 TELETECH HOLDINGS INC 2,022 SHARES OF COMMON STOCK 32,478 32,764 TENNECO INC 1,541 SHARES OF COMMON STOCK 33,660 45,889 TESCO CORP 1,396 SHARES OF COMMON STOCK 19,367 17,651 TETRA TECH INC 4,237 SHARES OF COMMON STOCK 89,072 91,468 TESSERA TECHNOLOGIES INC 867 SHARES OF COMMON STOCK 21,447 14,518 TEXAS CAPITAL BANCSHARES INC 3,082 SHARES OF COMMON STOCK 78,175 94,336 THOMPSON CREEK METALS CO INC 3,178 SHARES OF COMMON STOCK 34,072 22,120 TOWER GROUP INC 1,445 SHARES OF COMMON STOCK 33,442 29,138 TOWN SPORTS INTERNATIONAL HOLD 4,815 SHARES OF COMMON STOCK 33,134 35,393 TPC GROUP INC 1,445 SHARES OF COMMON STOCK 40,783 33,703 TREDEGAR CORP 2,623 SHARES OF COMMON STOCK 31,903 58,293 TRIMAS CORP 2,697 SHARES OF COMMON STOCK 28,340 48,405 UMB FINANCIAL CORP 2,225 SHARES OF COMMON STOCK 97,021 82,871 USANA HEALTH SCIENCES INC 1,637 SHARES OF COMMON STOCK 41,439 49,723 USA MOBILITY INC 2,292 SHARES OF COMMON STOCK 25,162 31,792 US AIRWAYS GROUP INC 7,127 SHARES OF COMMON STOCK 59,204 36,133 UNIFIRST CORP/MA 1,213 SHARES OF COMMON STOCK 32,219 68,853 UNISOURCE ENERGY CORP 1,483 SHARES OF COMMON STOCK 38,997 54,758 UNITED ONLINE INC 7,936 SHARES OF COMMON STOCK 91,997 43,171 UNIVERSAL AMERICAN CORP 2,263 SHARES OF COMMON STOCK 21,272 28,766 VAALCO ENERGY INC 7,945 SHARES OF COMMON STOCK 43,131 47,990 VAIL RESORTS INC 433 SHARES OF COMMON STOCK 20,563 18,358 VALUECLICK INC 2,119 SHARES OF COMMON STOCK 20,805 34,515 VERIFONE SYSTEMS INC 626 SHARES OF COMMON STOCK 9,063 22,236 VERINT SYSTEMS INC 482 SHARES OF COMMON STOCK 15,638 13,247 VIAD CORP 1,059 SHARES OF COMMON STOCK 25,505 18,518 VIROPHARMA INC 4,719 SHARES OF COMMON STOCK 55,067 129,256 VIRTUSA CORP 578 SHARES OF COMMON STOCK 10,180 8,367 VISHAY PRECISION GROUP INC 193 SHARES OF COMMON STOCK 3,505 3,078 VONAGE HOLDINGS CORP 22,006 SHARES OF COMMON STOCK 56,769 53,916 WARNACO GROUP INC/THE 1,252 SHARES OF COMMON STOCK 56,303 62,650 WATTS WATER TECHNOLOGIES INC 867 SHARES OF COMMON STOCK 28,984 29,652 WEBSENSE INC 3,612 SHARES OF COMMON STOCK 76,361 67,645 WEBSTER FINANCIAL CORP 3,274 SHARES OF COMMON STOCK 57,401 66,767 WELLCARE HEALTH PLANS INC 1,011 SHARES OF COMMON STOCK 49,987 53,090 WERNER ENTERPRISES INC 1,445 SHARES OF COMMON STOCK 30,818 34,815 WESBANCO INC 1,830 SHARES OF COMMON STOCK 34,859 35,627

25 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Held at End of Year)

E.I.N. 04-6035593 Plan Number 334

(UNITS) WESTERN ALLIANCE BANCORP 3,660 SHARES OF COMMON STOCK 29,004 22,800 WESTERN REFINING INC 5,258 SHARES OF COMMON STOCK 38,417 69,885 WESTLAKE CHEMICAL CORP 385 SHARES OF COMMON STOCK 21,942 15,502 WOODWARD INC 385 SHARES OF COMMON STOCK 14,772 15,767 WORLD ACCEPTANCE CORP 96 SHARES OF COMMON STOCK 5,953 7,079 WORTHINGTON INDUSTRIES INC 2,648 SHARES OF COMMON STOCK 35,379 43,382 WRIGHT MEDICAL GROUP INC 5,008 SHARES OF COMMON STOCK 77,797 82,632 ENSTAR GROUP LIMITED SHS 96 SHARES OF COMMON STOCK 10,127 9,457 FRESH DEL MONTE PRODUCE 2,119 SHARES OF COMMON STOCK 56,931 52,991 HELEN OF TROY LTD NEW 1,637 SHARES OF COMMON STOCK 46,296 50,263 MONTPELIER RE HOLDINGS LTD CDT 2,793 SHARES OF COMMON STOCK 44,301 49,575 GOLAR LNG LIMITED SHS 241 SHARES OF COMMON STOCK 10,310 10,702 FLAGSTONE REINSURANCE HLDG 3,949 SHARES OF COMMON STOCK 43,776 32,734 TOTAL EQUITY SECURITIES 12,568,385 14,056,763

* Party-in-interest TOTAL INVESTMENTS $ 163,210,812 $ 203,587,098

26 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4i - Schedule of Assets (Acquired and Disposed of Within Year)

E.I.N. 04-6035593 Plan Number 334

Year Ended December 31, 2011 a b cd Identity of Issue, Borrower, Description of Investment including Maturity Date, Cost of Proceeds of Lessor or Similar Party Rate of Interest, Collateral, Par or Maturity Value Acquisitions Dispositions

(SHARES)

BLACKBOARD, INC 1,550 SHARES OF COMMON STOCK $ 59,007 $ 69,750 ESCROW MEDIA COMMUNICATIONS CORP 1,200 SHARES OF COMMON STOCK - 213 LAWSON SOFTWARE, INC 8,500 SHARES OF COMMON STOCK 77,282 95,625 $ 136,289 $ 165,588

This schedule of reportable transactions also includes transactions whithin the CBERA Group Trust since it is not a direct filing entity with the Departement of Labor.

See independent auditors' report

27 The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4j - Schedule of Reportable Transactions

E.I.N. 04-6035593 Plan Number 334

Year Ended December 31, 2011

a b c d e f gh i Expense Current Value Incurred of Asset on Identity of Purchase Selling Lease With Cost of Transaction Net Gain Party Involved Description of Asset Price Price Rental Transaction Asset Date or (Loss)

Category (1) - A single transaction in excess of 5% of plan assets:

GMO 519,981 shares of GMO Strategic $ 10,800,000 $ - $ - $ - $ 10,800,000 $ 10,800,000 $ - Opportunties Allocation Fund III

Black Rock Institutional Trust Co. 8,237,280 shares of Barclays 8,237,280 - - - 8,237,280 8,237,280 - Money Market Fund

Category (2) - A series of transactions with the same person involving property other than securities and aggregating to more than 5% of plan assets:

None

Category (3) - A series of securities transactions in excess of 5% of plan assets:

Templeton Mutual Funds 385,885 shares of $ 6,659,183 $ - $ - $ - $ 6,659,183 $ 6,659,183 $ - Templeton's Foreign Equity Series Fund

Templeton Mutual Funds 71,531 shares of - 1,500,000 - - 1,192,511 1,500,000 307,489 Templeton's Foreign Equity Series Fund

Black Rock Institutional Trust Co. 145,409 shares of Black Rock US Fixed Rate 2037 1,910,000 - - - 1,910,000 1,910,000 -

Black Rock Institutional Trust Co. 270,838 shares of Black Rock - 6,864,560 - - 3,822,486 6,864,560 3,042,074 US Fixed Rate 2037

GMO 553,721 shares of GMO Strategic 11,478,501 - - - 11,478,501 11,478,501 - Opportunities Allocation Fund III

Black Rock Institutional Trust Co. 8,239,102 shares of Barclays Money Market Fund 8,239,102 - - - 8,239,102 8,239,102 -

Black Rock Institutional Trust Co. 13,370,955 shares of EB Temporary 13,370,955 - - - 13,370,955 13,370,955 - Investment Fund II

Black Rock Institutional Trust Co. 13,471,266 shares of EB Temporary - 13,471,266 - - 13,471,266 13,471,266 - Investment Fund II

LSV Advisors Mutual Fund Shares of LSV Value Equity Fund 2,400,000 - - - 2,400,000 2,400,000 -

Templeton Mutual Funds Shares of Templeton's Emerging 6,800,000 - - - 6,800,000 6,800,000 - Market Fund

BNY BNY Mellon Cash Reserve 4,891,567 - - - 4,891,567 4,891,567 -

28 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program

Schedule H, Line 4j - Schedule of Reportable Transactions

E.I.N. 04-6035593 Plan Number 334

Year Ended December 31, 2011

BNY BNY Mellon Cash Reserve - 4,891,567 - - 4,891,567 4,891,567 -

Category (4) - A single transaction with the same person in excess of 5% of plan assets:

None

This schedule of reportable transactions also includes transactions within the CBERA Group Trust since it is not a direct filing entity with the Department of Labor

29 See independent auditors' report. The Defined Benefit Plan (Plan C) of the CBERA Retirement Program