Ameriprise® SIMPLE IRA

Plan Implementation Guide

Ameriprise SIMPLE Plan­ Congratulations on your new retirement plan

Your Ameriprise® SIMPLE IRA plan is a smart choice because it’s designed just for small businesses. This tax-advantaged retirement plan benefits you, your business and your employees in many ways:

­­Benefits for you and your business. Benefits for your employees. • Attract employees • Salary deferrals – You can compete for labor more effectively by – Employees have a convenient way to save for offering an attractive retirement program, the retirement through salary deferrals cornerstone of many benefit packages – Employees age 50 and over may make additional ­­­• Reduce taxes “catch-up” salary deferral contributions – You can reduce pre-tax profits by making deductible • Tax-deferred growth contributions to the plan – Employees can benefit from the advantages of • Low administrative costs potential earnings on tax-deferred savings while the – Unlike some other retirement plans, there is no assets remain in their SIMPLE IRA annual IRS Form 5500 reporting required • Investment control – There is no requirement to track vesting – Contributions are made directly to the participant’s • Your employees can contribute to their retirement SIMPLE IRA, giving your employees control over their savings through convenient payroll deductions own investment

24004 AF (10/20) Page 1 of 40 Ameriprise SIMPLE Plan­­ The Ameriprise Financial advantage

For more than 120 years, Ameriprise Financial has The table on the opposite page provides more been helping clients just like you reach their long-term information on the use of each required form and financial goals. Count on your Ameriprise financial document. advisor to provide the high-quality service and support You’ll need to use some forms and documents in this necessary to meet your needs and those guidebook more than once. Therefore, we recommend of your employees. that you make copies of the enclosed paperwork rather • Your financial advisor will help you establish the plan than writing on the originals. Retain this booklet for use and communicate it to your employees following the with future participants. steps outlined in this implementation guide Your Ameriprise financial advisor can answer any of • Your­­­­­­ financial advisor can meet with your employees your questions about the SIMPLE IRA plan and the to discuss their financial planning goals and the wide procedures for­­ implementing and managing it. We look range of investment options available to help them forward to working with you and your employees! reach their dreams This guidebook contains everything you need to set up, operate and administer your SIMPLE IRA plan from Ameriprise Financial. • Checklist of steps for implementing and managing your plan • IRS-approved plan documents • Tools for communicating with your employees • Forms necessary to execute and operate your plan • Resources for further information

24004 AF (10/20) Page 2 of 40 Guide to SIMPLE plan forms and documents

Form/ Form/Document Review Make copies for Keep completed Give completed Make copies Page Document name document future use (do not form for your records copy to your and distribute numbers letter write on original) financial advisor to employees

A SIMPLE IRA Employer    7 Eligibility Form Keep original B Basic Plan Document   9–16 Keep original C IRS Department of   17 Treasury Letter Keep original D.1 Adoption Agreement  19–20 Instructions D Adoption Agreement   21–22 Keep original Recommended but not required E Employee Participation   23–24 Notice and Summary Keep original Description F.1 Employee   25 Announcement Keep original Letter (Matching Contributions) F.2 Employee   26 Announcement Keep original Letter (Nonelective Contributions) G Employee Salary    27–28 Reduction Agreement Keep a copy of each employee’s completed form H Employer Payroll    29–31 Remittance, Give original to Arrangement Setup or financial advisor Changes Form I Online Payroll ACH   33–34 Agreement Give original to financial advisor K Employee Frequently    35–36 Asked Questions L Employer Frequently  37–39 Asked Questions

24004 AF (10/20) Page 3 of 40 Ameriprise SIMPLE Plan­­ Implementation steps

1. Establish your plan 2. Employee communication and enrollment There are three phases to implementing your Once you have established your plan, you can SIMPLE IRA plan, and Ameriprise Financial is there communicate it to your employees. Your Ameriprise to help you every step of the way. First, you need financial advisor can help you with this process. to establish the plan by completing a number of  Communicate your new SIMPLE IRA plan to forms, as described below. Then you’re ready to participating employees communicate the plan to employees. Lastly, you will set up contribution procedures. • Distribute the Employee Participation Notice and Summary Description (E) to participating  Complete the SIMPLE IRA plan Employer employees Eligibility Form (A) • This notification must include your plans • Review with your legal counsel and tax advisor for Matching or Nonelective Employer • After all parties approve, complete and sign Contributions the form • You must distribute this notification to all • Give a copy of the completed form to your eligible employees before the 60-day election Ameriprise financial advisor period begins. (Note: The 60-day election • Retain the original in your records period is the period of time wherein eligible employees must be given the opportunity to  Review the Basic Plan Document (B) and IRS enter into a salary reduction agreement or to Department of Treasury Letter (C) modify a prior agreement. The 60-day period • The Plan is a legal instrument; have your legal must include the date an employee becomes counsel and tax advisor review it before you eligible to participate in the plan or the day adopt it before that date.) • After all parties approve, retain it in your records • Distribute the Employee Announcement Letter that announces the adoption of the plan and  Review and complete the Adoption Agreement (D) the contribution formula you have elected. • Use the Adoption Agreement Instructions Distribute Employee Announcement Letter (F.1) (D.1) to guide you in completing this form if you have elected Matching Contributions or • The Agreement is a legal instrument; have your Employee Announcement Letter (F.2) if you legal counsel and tax advisor review it before have elected Nonelective Contributions you complete it • Distribute the Employee Frequently Asked • After all parties approve, complete and sign Questions (K) the Agreement  Conduct enrollment meetings with your • It’s recommended that you provide a copy employees of the completed form to your Ameriprise • Schedule your Ameriprise financial advisor to financial advisor but not required speak at enrollment meetings and distribute • Retain the original in your records enrollment kits • Conduct enrollment meetings where your  Complete the Employee Participation Notice Ameriprise financial advisor will present and Summary Description (E) the retirement plan and basic investment • Use this notice to select a contribution principles formula — either Matching Contributions or Nonelective Contributions • Invite employees to discuss their investment options with your Ameriprise financial advisor • Retain the original in your records and to establish their SIMPLE IRA account • Distribute it to your employees (see Step Two instructions)

24004 AF (10/20) Page 4 of 40 3. Contribute to the plan Continuing plan administration The final phase in setting up the SIMPLE IRA is to Ongoing administration of your SIMPLE IRA plan involves establish procedures for making plan contributions. providing annual notice to employees and enrolling new Each participating employee will need to complete participants. an Employee Salary Reduction Agreement (G),  Annual notice to employees which authorizes you to withhold an amount from Each year, an annual notice to employees must their paycheck. This form should be returned to you. be distributed no later than November 1 (at  Establish an ongoing remittance procedure least 60 days prior to the start of the upcoming Ameriprise Financial works with National Benefit plan year). This notice communicates to eligible Services (NBS), a third-party administrator (TPA), employees the employer contribution formula to provide payroll remittance services. you have elected for the upcoming year. • Complete the Employer Payroll Remittance, • Each year, complete the Employee Arrangement Setup or Changes Form (H) and Participation Notice and Summary the Online Payroll ACH Agreement (I) and give Description (E) them to your financial advisor • Update plan information • NBS will send you an e-mail with additional • Distribute to employees no later than instructions. After you have gone through the November 1 setup process for online payroll processing,  Enroll new participants begin withholding salary deferrals from participants’ paychecks based on their As employees become eligible to participate in elections made on the Employee Salary the plan, you will need to communicate to them Reduction Agreement (G) the opportunity to participate. • Upload your deposit instructions to the secure • Distribute the Employee Participation Notice website and the corresponding payment will be and Summary Description (E) 60 days prior to pulled from your bank account the date a new employee becomes eligible to participate in the plan • A Payroll Reduction Detail (PRD) will be available to you on the NBS secure website • If your plan offers immediate eligibility, the notice should be delivered on the first day of employment • Contact your Ameriprise financial advisor to assist in the enrollment process • Add the new employee information to payroll processing and begin withholding contributions

24004 AF (10/20) Page 5 of 40 Working toward a confident retirement

24004 AF (10/20) Page 6 of 40 SIMPLE IRA A Employer Eligibility Form Form 612 SEP Plan pg. 1A of 1 Employer Eligibility Form Form 423 The following questions are designed to help you, the Employer, along with your tax advisor,pg. determine 1 of 1 if you are eligible to adopt a SIMPLE IRA plan. Please answer the following questions:

Requirements YES NO 1. Do you own or control a business for which you provide personal services and receive income? If the answer is NO, STOP. You are not eligible to establish this Plan. 2. Do you have more than 100 employees who received at least $5,000 of compensation from you in the previous calendar year? If the answer is YES, STOP. You are not eligible to establish this Plan (certain acquisition exception rules apply). 3. Have you maintained any other qualified plan during the current calendar year in which contributions were made or benefits were accrued? If the answer is YES, STOP. You are not eligible to establish this Plan. NOTE: If your business • is a member of a controlled group of corporations, businesses, or trades, (whether or not incorporated) within the meaning of IRC Section 414(b) or 414(c); • is a member of an affiliated service group within the meaning of IRC Section 414(m); or • uses the services of leased employees within the meaning of IRC Section 414(n); You may have to include the leased employees and/or employees of the other business(es) in your Plan. Please consult your tax advisor to determine what additional action, if any, you must take.

Signature Important: Please read before signing: I certify that: 1. I am an authorized representative of the Employer and the Employer is eligible to establish the SIMPLE IRA plan of the Prototype Sponsor (Ameriprise Financial). 2. In determining my eligibility to adopt this Plan, I relied solely upon the advice of my own advisors. 3. I agree not to hold the Prototype Sponsor, Ameriprise Financial, responsible for any liabilities I may suffer as a result of being found ineligible to establish this Plan.

DATE EXECUTED

PRINT NAME OF EMPLOYER

SIGNATURE OF EMPLOYER

24004 AF24004 (10/20) R (11/10)© 2007 ©2007Ascensus, Ascensus, Inc., Brainerd, Inc., Brainerd, MN MNPage 7 ofP 40age 7 of 44 Working toward a confident retirement

24004 AF (10/20) Page 8 of 40 B Form 619 SEP Plan pg. 1B of 8 Form 419 BasicDefini tPlanions Document pg. 1 of 6 Adopting Employer Means any corporation, sole proprietor or other entity named in the Adoption Agreement and any successor who by merger, consolidation, purchase or otherwise, assumes the obligations of the Plan. Adoption Agreement Means the document executed by the Employer through which it adopts the Plan and thereby agrees to be bound by all terms and conditions of the Plan. Basic Plan Document Means this prototype plan document. Code Means the Internal Revenue Code of 1986 as amended. Compensation Means with respect to an Employee the sum of the wages, tips, and other compensation from the Employer subject to federal income tax withholding (as described in Code section 6051(a)(3)) and the Employee’s salary reduction contributions made under this Plan, and, if applicable, elective deferrals on behalf of the Employee under a Code section 401(k) plan, a SARSEP, a Code section 403(b) annuity contract and compensation from the Employer deferred under a Code section 457 plan required to be reported by the Employer on IRS Form W-2 Wage and Tax Statement (as described under Code section 6051(a)(8)). Compensation does not include any amounts deferred by the Employee pursuant to a Code section 125 cafeteria plan. For self-employed individuals, Compensation means the net earnings from self-employment with respect to the Employer determined under §1402(a) of the Code, without regard to §1402(c)(6), prior to subtracting any contributions made pursuant to this plan on behalf of the individual. Compensation shall include only the Compensation that is actually paid to the Employee during the Year. For purposes of the two-percent Nonelective Contribution described in Section 4.02(C) of the Plan, the annual Compensation of each Employee taken into account under the Plan shall not exceed the compensation limit described in Code section 401(a)(17) as adjusted by the Secretary of the Treasury for increases in the cost-of-living in accordance with Code section 401(a)(17)(B). Such adjustments will be in multiples of $5,000. (The Compensation limit for 2012 is $200,000.) Contributing Participant Means an Employee who has met the eligibility requirements and who has enrolled as a Contributing Participant pursuant to Section 3.04(A) of the Plan and on whose behalf the Employer is contributing Elective Deferrals. Earned Income Means the net earnings from self-employment in the trade or business with respect to which the Plan is established, determined under Code section 1402(a), without regard to Code section 1402(c)(6), prior to subtracting any contributions made pursuant to this Plan on behalf of the Self-Employed individual. Election Period Means the period during which a Participant may enroll as a Contributing Participant. The Election Period shall be the 60-day period immediately before the beginning of any Year and such other 60-day period or periods as described in Section 3.04(A) of the Plan. Employee Means a common-law employee of the Employer, and also includes leased employees described in Code section 414(n), unless otherwise elected in the Adoption Agreement, and employees described in Code section 414(o) that are required to be treated as employed by the Employer. The term “Employee” also includes self-employed individuals described in Code section 401(c)(1). Employer Means the Adopting Employer and any successor who by merger, consolidation, purchase or otherwise assumes the obligations of the Plan, provided such entity meets the eligibility requirement described in Code section 408(p)(2)(c)(i). A partnership is considered to be the Employer of each of the partners and a sole proprietorship is considered to be the Employer of the sole proprietor. If the Adopting Employer is a member of a controlled group of corporations (as defined in Code section 414(b)), a group of trades or businesses under common control (as defined in Code section 414(c)), an affiliated service group (as defined in Code section 414(m)) or is required to be aggregated with any other entity as defined in Code section 414(o), then for purposes of the Plan, the term Employer shall include the other members of such groups or other entities required to be aggregated with the Adopting Employer. An Employer meets the eligibility requirement and therefore will be eligible to maintain this Plan with respect to any Year only if the Employer had no more than 100 Employees who received at least $5,000 of Compensation from the Employer for the preceding Year. An eligible Employer who establishes and maintains a SIMPLE IRA plan for one or more Years and who fails to be an eligible Employer for any subsequent Year shall be treated as an eligible Employer for the two Years following the last Year the Employer was an eligible Employer. If such failure is due to any acquisition, disposition, or similar transaction involving an eligible Employer, the preceding sentence shall apply only in accordance with rules similar to the rules of Code section 410(b)(6)(C)(i). Participant Means any Employee who has met the eligibility requirements of Section 3.01 of the Plan and Section 3 of the Adoption Agreement, may enroll as a Contributing Participant and is or may become eligible to receive an Employer Contribution.

Page 9 of 44 24004 AF2 4(10/20)004 R (11©/ 120070) ©Ascensus,2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 9 of 40 B Form 619 SEP Plan (continued) pg. 2B of 8 BasicPlan Me aPlanns the Documentprototype SIMPLE IRA plan adopted by the Employer that is intended to sFormatisfy 419the r equirements of Code section 408(p). The Plan consists of this Basic Plan Document plus the corresponding Adoption Apg.gre e2me ofn 6t as completed and signed by the Adopting Employer. Prior Plan Means a SIMPLE IRA plan which was amended or replaced by adoption of this Plan, as indicated in the Adoption Agreement. Prototype Sponsor Means the entity specified in the Adoption Agreement that makes this prototype Plan available to employers for adoption. Regulations Means the Treasury Regulations. Salary Reduction Agreement Means an agreement, made on a form provided by the Employer, pursuant to which a Participant may elect to have his or her Compensation reduced and paid as an Elective Deferral to his or her SIMPLE IRA by the Employer. No Salary Reduction Agreement may apply to Compensation that a Participant received, or had a right to immediately receive, before execution of the Salary Reduction Agreement. Self-employed Individual Means an individual who has Earned Income for a Year from the trade or business for which the Plan is established; also, an individual who would have had Earned Income but for the fact that the trade or business had no net profits for the Year. SIMPLE IRA Means the individual retirement account or individual retirement annuity, which satisfies the requirements of Code sections 408(p) and 408(a) or 408(b), and, with respect to which, the only contributions allowed are contributions under a SIMPLE IRA plan. Summary Description Means a statement provided by the trustee, custodian or issuer of a SIMPLE IRA to the Adopting Employer pursuant to Section 1.05 of the Plan which contains the following information: (i) the names and addresses of the Adopting Employer and the trustee, custodian or issuer of the SIMPLE IRA; (ii) the eligibility requirements that must be satisfied to become a Participant in the Plan; (iii) the benefits provided with respect to the Plan; (iv) the timing and method of making elections with respect to the Plan; and (v) the procedures for, and effects of, withdrawals (including rollovers) from the Plan. Year Means the calendar year.

24004 AF2 4(10/20)004 R (11©/ 120070) Ascensus,©2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 10 Pofage 40 10 of 44 B Form 619 SEP Plan (continued) pg. 3B of 8 Form 419 BasicSectio Plann 1 EDocumentstablishment and Purpose of Plan pg. 3 of 6 1.01 Purpose The purpose of this Plan is to provide, in accordance with its provisions, a SIMPLE IRA plan providing benefits upon retirement for the individuals who are eligible to participate hereunder. 1.02 Intent to Qualify It is the intent of the Employer that this Plan shall be for the exclusive benefit of its Employees and shall qualify for approval under Code section 408(p), as amended from time to time (or corresponding provisions of any subsequent federal law at that time in effect) as a SIMPLE IRA plan. This document is intended to conform with the applicable rules and procedures of the Internal Revenue Service (IRS) that apply to prototype SIMPLE IRA plans. 1.03 Exclusive Plan Requirement A. In General The Employer cannot contribute to this Plan for any Year if the Employer maintains another qualified plan with respect to which contributions are made, or benefits are accrued, for any Employee’s service for any plan year beginning or ending in that Year. For this purpose, a qualified plan is defined in Code section 219(g)(5) as: a plan described in Code section 401(a) that includes a trust exempt from tax under Code section 501(a); an annuity plan described in Code section 403(a); a plan established for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing (but not an eligible deferred compensation plan within the meaning of Code section 457 (b)); a tax-sheltered annuity plan described in Code section 403(b); a simplified employee pension (SEP) plan described in Code section 408(k); and another SIMPLE IRA Plan described in Code section 408(p). If a failure to meet the exclusive plan requirement is due to an acquisition or similar transaction, the Employer is treated as meeting the exclusive plan requirement through the end of the following Year (through the end of the following two Years, if permitted by Code section 408(p)). However, the Employer is treated as satisfying the exclusive plan requirement only if, during the period described above, Employees who would be employed by another employer involved in the transaction had the transaction not occurred are not eligible to participate in this Plan. B. Special Rule Notwithstanding Section 1.03(A) of the Plan, the exclusive plan requirement is not violated if the Employer maintains another qualified plan that limits participation to Employees covered under a collective bargaining agreement described in Code section 410(b)(3)(A) and eligibility to participate in this Plan is limited to other Employees. 1.04 Use with Simple IRA This Plan must be used with an IRS model SIMPLE IRA (Form 5305-S or Form 5305-SA) or any other plan that satisfies Code section 408(p). 1.05 Summary Description The Summary Description must be provided each Year by the trustee, custodian or issuer of a SIMPLE IRA to the Adopting Employer within a reasonable period of time prior to the Election Period. However, a trustee, custodian or issuer shall be deemed to have provided a Summary Description, if it provides, to Participants for whom it maintains SIMPLE IRAs, its name and address and its procedures for taking withdrawals from a SIMPLE IRA. In addition, the trustee, custodian or issuer must obtain reasonable assurance from the Employer that the Employer will provide its name and address, the SIMPLE IRA plan’s eligibility requirements, benefits, required information about SIMPLE IRA plan elections, and the effects of withdrawal pursuant to IRS Notice 98-4, to be deemed to have provided a Summary Description. 1.06 For More Information To obtain more information concerning the rules governing this Plan, contact the Employer listed in Section 6 of the Adoption Agreement.

Section 2 Effective Dates The Effective Date means the date the Plan (or in the event a Prior Plan is amended, the restatement) becomes effective as indicated in the Adoption Agreement.

24004 AF2 4(10/20)004 R (11©/ 120070) Ascensus,©2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 11 Pofage 40 11 of 44 B Form 619 SEP Plan (continued) pg. 4B of 8 Form 419 BasicSectio Plann 3 EDocumentligibility and Participation pg. 3 of 6 3.01 Eligibility Requirements Except for those Employees described in Section 3.02 of the Plan who are excluded as indicated in the Adoption Agreement, each Employee of the Employer who fulfills the eligibility requirements specified in the Adoption Agreement shall become a Participant. Each Participant must establish a SIMPLE IRA to which Employer Contributions under this Plan will be made. 3.02 Exclusion of Certain Employees The Employer may exclude collective bargaining unit Employees, non-resident aliens and acquired Employees, as defined in paragraphs (A) through (C) below, from participating in the Plan. A. Collective Bargaining Unit Employees A collective bargaining unit Employee is an Employee included in a unit of Employees covered by a collective bargaining agreement between the Employer and Employee representatives, if retirement benefits were the subject of good faith bargaining and if two percent or less of the Employees who are covered pursuant to that agreement are professionals as defined in Regulations section 1.410(b)-9. For this purpose, the term “Employee representatives” does not include any organization more than half of whose members are Employees who are owners, officers, or executives of the Employer. B. Non-Resident Aliens A non-resident alien is an Employee who is a non-resident alien, within the meaning of Code section 7701(b)(1)(B) and who received no earned income (within the meaning of Code section 911(d)(2)) from the Employer which constitutes income from sources within the United States (within the meaning of Code section 861(a)(3)). C. Acquired Employees An acquired Employee is an Employee who would be employed by another employer that has been involved in an acquisition or similar transaction with the Employer, had the transaction not occurred. An acquired Employee will not be eligible to become a Participant in the Plan for the Year of the transaction and the following Year (the following two Years if permitted by Code section 408(p)). 3.03 Admittance as a Participant A. Notification of Eligibility The Employer shall notify each Employee who becomes a Participant of his or her status as a Participant in the Plan and of his or her duty to establish a SIMPLE IRA to which Employer Contributions may be made. Unless the Employer elects to make all Plan contributions to a Designated Financial Institution, the Employer must permit each Participant to select the financial institution that will serve as trustee, custodian or issuer of the SIMPLE IRA to which the Employer will make all contributions on behalf of such Participant. B. Establishment of a SIMPLE IRA If a Participant fails to establish a SIMPLE IRA, the Employer may execute any necessary documents to establish a SIMPLE IRA on behalf of the Participant. 3.04 Contributing Participant A. Requirements to Enroll as a Contributing Participant A Participant for a particular Year must be permitted to enroll as a Contributing Participant or modify an existing Salary Reduction Agreement during the 60-day period immediately preceding the Year, effective as soon as practical after receipt by the Employer (or, if later, the date specified by the Participant in the Salary Reduction Agreement) but not earlier than the first pay period beginning during the Year. In the case of a Participant who becomes eligible to participate after the first day of the Year because (1) the Plan does not impose a prior-year Compensation requirement, (2) the Participant satisfied the Plan’s prior-year Compensation requirement during a prior period of employment with the Employer, or (3) the Plan is first effective after the beginning of a Year, the Participant must be permitted to enroll as a Contributing Participant or modify an existing Salary Reduction Agreement during the 60-day Election Period that begins on the day notice is provided to the Participant and that includes the day the Participant begins participating or the day before. In this case, the Salary Reduction Agreement will become effective as soon as practical after receipt by the Employer (or, if later, the date specified by the Participant in the Salary Reduction Agreement). Notwithstanding the foregoing, any Salary Reduction Agreement completed by the Participant may be modified prospectively at any time during the Election Period. In addition to the Election Periods described above, a Participant may make or modify an existing Salary Reduction Agreement during any additional Election Periods specified in the Adoption Agreement. If a Salary Reduction Agreement is made or modified during one of these additional Election Periods, it will become effective as soon as practical after receipt of the Salary Reduction Agreement by the Employer or, if later, the date specified by the Participant in the Salary Reduction Agreement.

24004 AF2 4(10/20)004 R (11©/ 120070) Ascensus,©2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 12 Pofage 40 12 of 44 B Form 619 SEP Plan (continued) pg. 5B of 8 BasicThe Plan Emplo yDocumenter shall notify each Participant immediately before each Election Period oFormf the P419artic ipant’s opportunity to complete a Salary Reduction Agreement. The notice shall include, pursuant to rules or procedurpg.es pr 3o ofmu 6lgated by the IRS, a copy of the Summary Description as described in Code section 408(l)(2)(B) and this Plan. (Code section 6693(c)(1) provides that if the Employer fails to provide one or more notices, such Employer may be subject to a penalty of $50 per day for each day that the failure to provide notice occurs.) A Participant who desires to enroll as a Contributing Participant must complete, sign and deliver to the Employer a Salary Reduction Agreement during the Election Period. In addition, the Employer, in a uniform and nondiscriminatory manner, may provide additional opportunities for Participants to enroll as Contributing Participants in accordance with procedures established by the Employer. B. Modification of Elective Deferrals Each Contributing Participant shall be notified by the Employer, immediately before each Election Period, of his or her right to increase or decrease the amount of Compensation deferred into his or her SIMPLE IRA under the Plan. A Contributing Participant who desires to make such a modification shall complete, sign and file a new Salary Reduction Agreement with the Employer during the Election Period. In addition, if the Employer permits, in a uniform and nondiscriminatory manner, a Contributing Participant may modify his or her Salary Reduction Agreement more frequently in accordance with procedures established by the Employer. C. Withdrawal as a Contributing Participant A Participant may withdraw as a Contributing Participant at any time during the Year by revoking his or her authorization to the Employer to make Elective Deferrals on his or her behalf. A Participant who desires to withdraw as a Contributing Participant shall give written notice of withdrawal to the Employer. The notice of withdrawal must become effective as soon as practical after receipt of the notice by the Employer, or if later, the date specified by the Participant on such notice. A Participant shall cease to be a Contributing Participant upon his or her termination of employment, or on account of termination of the Plan. D. Return as Contributing Participant after Withdrawal A Participant who has withdrawn as a Contributing Participant may not again become a Contributing Participant until the first day of the first Year following the effective date of his or her withdrawal as a Contributing Participant, unless the Employer, in a uniform and nondiscriminatory manner, permits withdrawing Participants to resume their status as Contributing Participants sooner. 3.05 Determinations Under This Section The Employer shall determine the eligibility of each Employee to be a Participant. This determination shall be conclusive and binding upon all persons except as otherwise provided herein or by law. 3.06 Limitation Respecting Employment Neither the fact of the establishment of the Plan, nor the fact that an Employee has become a Participant, shall give to that Employee any right to continued employment; nor shall either fact limit the right of the Employer to discharge or to deal otherwise with an Employee without regard to the effect such treatment may have upon the Employee’s rights under the Plan.

24004 AF2 4(10/20)004 R (11©/ 120070) ©Ascensus,2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 13 Pofage 40 13 of 44 B Form 619 pg. 6 of 8

Section 4 Contributions and Allocations 4.01 Elective Deferrals and Catch-Up Contributions A. Elective Deferrals Elective Deferrals are contributions made by the Employer to the Plan on behalf of a Contributing Participant under a Salary Reduction Agreement. Elective Deferrals shall include catch-up contributions made to the Plan pursuant to Code section 414(v) and the applicable Regulations and other guidance of general applicability issued thereunder as described in Section 4.01(B) of this Plan. Each Participant who has met the eligibility requirements may elect under a Salary Reduction Agreement to have his or her Compensation reduced by a percentage or a fixed dollar amount. The salary reduction election shall be in writing and delivered to the Employer. The amount of such reduction shall be contributed by the Employer to a SIMPLE IRA on behalf of the Contributing Participant. For any Year, a Contributing Participant’s Elective Deferrals shall not exceed $7,000 for 2002, $8,000 for 2003, $9,000 for 2004, $10,000 for 2005 and later years. After 2005, the maximum amount may be adjusted for cost-of-living increases. Such adjustments will be in multiples of $500. At the election of a Contributing Participant, the Employer shall contribute Elective Deferrals to the SIMPLE IRA of such Contributing Participant. Elective Deferrals for a Contributing Participant must be deposited to the SIMPLE IRA of such Contributing Participant by the Employer as of the earlier of: (1) the first date on which such Elective Deferrals can reasonably be segregated from the Employer’s general assets or, (2) the close of the 30-day period following the last day of the month in which the contribution is withheld from the Contributing Participant’s pay. B. Catch-Up Contribution Unless otherwise specified in Section 4 in the Adoption Agreement, a Contributing Participant who attains age 50 on or before the end of the Year can elect to have his or her Elective Deferrals increased above the amounts specified in Section 4.01(A) of the Plan. The additional amount shall not be greater than $500 for 2002, $1,000 for 2003, $1,500 for 2004, $2,000 for 2005, and $2,500 for 2006 and later years. After 2006, the additional amount may be adjusted for cost-of-living increases. Such adjustments will be in multiples of $500. 4.02 Required Employer Contributions A. Employer Must Make Certain Contributions An Employer Contribution is the amount contributed by the Employer to this Plan. Each Year, the Employer shall make either the Matching Contribution described in Section 4.02(B) of the Plan or the Nonelective Contribution described in Section 4.02(C) of the Plan to the SIMPLE IRAs of Participants entitled thereto. Such contributions for any Year shall be made not later than the due date for filing the Employer’s tax return for such Year (including extensions). B. Matching Contribution A Matching Contribution means an Employer Contribution made pursuant to this Plan on behalf of a Contributing Participant on account of an Elective Deferral, including Catch-up Contributions, made by such Contributing Participant. The Employer may satisfy the requirement set forth in Section 4.02(A) of the Plan by making a Matching Contribution to the SIMPLE IRA of each Contributing Participant for any Year in an amount equal to the amount of the Contributing Participant’s Elective Deferral which does not exceed three percent of the Contributing Participant’s Compensation for the Year (the “Matching Contribution percentage”). Notwithstanding the foregoing, the Employer may elect to apply a lower Matching Contribution percentage (not less than one percent) for any Year for all Contributing Participants if the Employer notifies Participants of such lower Matching Contribution percentage within a reasonable period of time before the Election Period for such Year. The Employer may not elect a lower Matching Contribution percentage for any Year if that election would result in the Matching Contribution percentage being lower than three percent in more than two of the Years in the five-Year period ending with such Year. If any Year in the five-Year period described in the preceding sentence is a Year prior to the first Year for which this SIMPLE IRA plan (or a Prior Plan) is in effect with respect to the Employer (or any predecessor employer), the Employer shall be treated as if the Matching Contribution percentage was equal to three percent of Compensation for such prior Year. C. Nonelective Contribution The Employer may satisfy the requirement set forth in Section 4.02(A) of the Plan by making a Nonelective Contribution of two percent of Compensation to the SIMPLE IRA of each Participant who has at least $5,000 of Compensation (or such lesser amount of Compensation as may be specified in the Adoption Agreement) from the Employer for the Year provided the Employer notifies Participants that the Employer will be making a Nonelective Contribution within a reasonable period of time before the Election Period for such Year. 4.03 No Other Contributions The Employer shall make no contributions to the SIMPLE IRAs of Participants other than Elective Deferrals made pursuant to Section 4.01 of the Plan and those contributions required under Section 4.02 of the Plan. Nothing herein shall prevent an Employee from rolling over or transferring funds from another SIMPLE IRA to a SIMPLE IRA maintained under this Plan.

2400424004 AF (10/20) R (11/10)© 2007 ©2007 Ascensus, Ascensus, Inc., Brainerd, Inc., Brainerd, MN MNPage 14Page of 4014 of 44 B Form 619 pg. 7 of 8 4.04 Vesting and Withdrawal Rights All Employer Contributions made under the Plan on behalf of Employees shall be fully vested and nonforfeitable at all times. Each Employee shall have an unrestricted right to withdraw at any time all or a portion of the Employer Contributions made on his or her behalf. However, withdrawals taken are subject to the taxation and penalty provisions of the Code which are applicable to distributions from SIMPLE IRAs. 4.05 Simplified Employer Reports The Employer shall furnish reports, relating to account activity under the Plan, in the time and manner and containing the information prescribed by the Secretary of the Treasury. The Employer shall furnish information to the trustee, custodian or issuer of SIMPLE IRAs of Participants as such trustee, custodian or issuer may reasonably request to enable it to fulfill its reporting and other responsibilities in connection with this Plan or the SIMPLE IRAs of Participants. 4.06 Use of Designated Financial Institution This Section shall apply if the Employer has indicated in Section 4 in the Adoption Agreement that the Employer will make all Plan contributions at the Designated Financial Institution specified in the Adoption Agreement provided the financial organization agrees to act as the Designated Financial Institution. A Designated Financial Institution is a financial organization which is the trustee, custodian or issuer of the SIMPLE IRAs to which Plan contributions will be made. Use of a Designated Financial Institution is not required under this Plan, unless elected in Section 4 of the Adoption Agreement. If a Designated Financial Institution is named, pursuant to the provisions of Code section 408(p)(7) the Designated Financial Institution will notify Participants in writing (either separately or as part of the notice described in Section 3.04 of the Plan) that their SIMPLE IRA balances may be transferred without cost or penalty to another SIMPLE IRA in accordance with the withdrawal and rollover provisions under Code section 408(d)(3).

Section 5 Amendment or Termination of Plan 5.01 Amendment by Employer The Employer reserves the right to amend the elections made or not made in the Adoption Agreement by executing a new Adoption Agreement. The Employer shall neither have the right to amend any nonelective provision of the Adoption Agreement nor the right to amend provisions of this Basic Plan Document. If the Employer adopts an amendment to the Adoption Agreement or Basic Plan Document in violation of the preceding sentence, the Plan will be deemed to be an individually designed plan and the Employer may no longer participate in this prototype Plan. 5.02 Amendment or Termination of Sponsorship by Prototype Sponsor The Employer, by adopting the Plan, expressly delegates to the Prototype Sponsor the power, but not the duty, to amend the Plan without any further action or consent of the Employer as the Prototype Sponsor deems either necessary for the purpose of adjusting the Plan to comply with all laws and applicable Regulations governing SIMPLE IRA plans or desirable to the extent consistent with such laws and applicable Regulations. Specifically, it is understood that the amendments may be made unilaterally by the Prototype Sponsor. However, it shall be understood that the Prototype Sponsor shall be under no obligation to amend the Plan documents and the Employer expressly waives any rights or claims against the Prototype Sponsor for not exercising this power to amend. An amendment by the Prototype Sponsor shall be accomplished by giving notice to the Adopting Employer of the amendment to be made. The notice shall set forth the text of such amendment and the date such amendment is to be effective. Such amendment shall take effect unless, within the 30-day period after such notice is provided, or within such shorter period as the notice may specify, the Adopting Employer gives the Prototype Sponsor written notice of refusal to consent to the amendment. Such written notice of refusal shall have the effect of withdrawing the Plan as a prototype plan and shall cause the Plan to be considered an individually designed plan. The right of the Prototype Sponsor to cause the Plan to be amended shall terminate should the Plan cease to conform as a prototype plan as provided in this or any other section. In addition to the amendment rights described above, the Prototype Sponsor shall have the right to terminate its sponsorship of this Plan by providing notice to the Adopting Employer of such termination. Such termination of sponsorship shall have the effect of withdrawing the Plan as a prototype plan and shall cause the Plan to be considered an individually designed plan. The Prototype Sponsor shall have the right to terminate its sponsorship of this Plan regardless of whether the Prototype Sponsor has terminated sponsorship with respect to other employers adopting its prototype Plan.

24004 AF2 4(10/20)004 R (11©/ 120070) ©Ascensus,2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 15 Pofage 40 15 of 44 B Form 619 pg. 8 of 8 5.03 Limitations on Power to Amend No amendment by either the Employer or the Prototype Sponsor shall reduce or otherwise adversely affect any Participant’s benefits acquired prior to such amendment unless it is required to maintain compliance with any law, regulation or administrative ruling pertaining to SIMPLE IRA plans. Any amendment to this SIMPLE IRA Plan can become effective only at the beginning of the Year after which Participants have been properly notified of the amendment or at such other times as permitted or required by the IRS. Participants shall be deemed to be properly notified of an amendment if the notice is provided pursuant to the notice requirements described in Section 3.04 of the Plan. 5.04 Termination While the Employer expects to continue the Plan indefinitely, the Employer shall not be under any obligation or liability to continue contributions or to maintain the Plan for any given length of time. The Employer may terminate this Plan at any time by appropriate action of its managing body. 5.05 Notice of Amendment or Termination Any amendment or termination shall be communicated by the Employer to all appropriate parties as required by law. Amendments made by the Prototype Sponsor shall be furnished to the Employer and communicated by the Employer to all appropriate parties as required by law. 5.06 Continuance of Plan by Successor Employer A successor of the Employer may continue the Plan and be substituted in the place of the present Employer. 5.07 Sending of Notices To the extent written instructions or notices are required under this Plan, the Prototype Sponsor or Employer may accept or provide such information in any other form permitted by the Code or related regulations. Any required notice will be considered effective when it is sent to the intended recipient at the last known address which is on file with the provider of the notice. 5.08 Limitation of Liability The Prototype Sponsor, trustee, custodian or issuer of a SIMPLE IRA shall not be liable for any losses incurred by the SIMPLE IRA by any direction to invest communicated by the Employer, or any Participant or beneficiary. It is specifically understood that the Prototype Sponsor, trustee, custodian or issuer shall have no duty or responsibility with respect to the determination of the adequacy of contributions to the Plan and enforcing the payment of such contributions. In addition, it is specifically understood that the Prototype Sponsor, trustee, custodian or issuer shall have no duty or responsibility with respect to the determination of matters pertaining to the eligibility of any Employee to become a Participant or remain a Participant hereunder; it being understood that all such responsibilities under the Plan are vested in the Employer. Finally, it is specifically understood that the Prototype Sponsor shall have no responsibility for SIMPLE IRAs maintained by Participants at SIMPLE IRA trustees, custodians or issuers other than the Prototype Sponsor.

Section 6 Adopting Employer Signature Section Six of the Adoption Agreement must contain the signature of an authorized representative of the Adopting Employer evidencing the Employer’s agreement to be bound by the terms of the Basic Plan Document and Adoption Agreement.

24004 AF2 4(10/20)004 R (11©/ 120070) ©Ascensus,2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 16 Pofage 40 16 of 44 SIMPLE IRA C IRS Department of Treasury Letter

Ameriprise Financial Services, Inc. 70100 Ameriprise Financial Center Minneapolis, MN 55474

24004 AF2 4(10/20)004 R (11©/ 120070) Ascensus, Inc., Brainerd, MN Page 17 Pofa g40e 17 of 44 Working toward a confident retirement

24004 AF (10/20) Page 18 of 40 D.1 SIMPLE About The Savings Incentive Match Plan for Employees IRA Plan

WHAT IS SIMPLE IRA PLAN? WHAT ABOUT PLAN SET UP? A savings incentive match plan for employees of small employers individual A SIMPLE IRA plan is easy to set up and administer. To establish a SIMPLE IRA retirement arrangement (SIMPLE IRA) is a type of retirement plan which allows plan, you must sign an Adoption Agreement. Once the Plan is set up, all eligible you, the Employer, to provide an important benefit to the Employees of your Employees (including yourself) establish SIMPLE IRAs to receive contributions. All business (including yourself if you perform services for the business). An eligible Employees must complete and sign a Salary Reduction Agreement to “employer” may be a sole proprietor, partnership, or corporation. Amounts you indicate the percentage of pay they wish to contribute to the Plan. contribute for your Employees under a SIMPLE IRA plan are deposited into your Employees’ SIMPLE IRAs. Maintaining a SIMPLE IRA plan is also easy. Unlike other qualified retirement plans, no additional reporting is required. You simply take a deduction on your tax return for the SIMPLE IRA contributions and notify Employees of the contribution SIMPLE IRA PLAN HIGHLIGHTS and the Plan’s general provisions. Tax Advantages SIMPLE IRA plan contributions you make to your own SIMPLE IRA and your EMPLOYEE COMMUNICATIONS Employees’ SIMPLE IRAs are tax deductible to you, the Employer. Because SIMPLE IRA plan contributions are made to a SIMPLE IRA, all earnings are tax- Employee Information deferred, meaning the earnings are not taxed until they are withdrawn from the If you have Employees, provide each eligible Employee with a Participation Notice SIMPLE IRA. In addition, a SIMPLE IRA plan helps you attract and retain quality & Summary Description. Employees while you help meet the increasing need for financial security at retirement. Establish SIMPLE IRAs Ensure all participating Employees have established SIMPLE IRAs. Employer Eligibility To be eligible to offer a SIMPLE IRA plan, your business must meet two requirements. Elective Deferral Agreements Have all eligible Employees complete and sign a Salary Reduction Agreement. 1. It must have 100 or fewer employees who received at least $5,000 of compensation from you in the previous calendar year; and 2. It cannot, during the current calendar year, maintain any other qualified SUMMARY retirement plans to which contributions are made or where benefits accrue. If you are interested in establishing a SIMPLE IRA plan, consult your tax and legal advisors for guidance in selecting the Plan features which best suit your business’s Participant Eligibility needs. Once you are ready to adopt a SIMPLE IRA plan, refer to the enclosed Not all Employees have to be covered under a SIMPLE IRA plan. At your option, instructions for completing the documents and properly establishing your Plan. you can exclude Employees who have not earned at least $5,000 during any two preceding Years and are not expected to earn at least $5,000 during the current Year. In addition, you may exclude Employees who are nonresident aliens, certain union members, and acquired Employees (during a transition period only).

Contributions Each Employee can specify the percentage of pay he or she wants you to withhold and contribute to the Plan. The maximum amount which Participants may defer each year is limited to $12,500 for 2017 and 2018 (after 2018 this amount is subject to cost-of-living adjustments). Further, Employees who attain age 50 by the end of the Year can contribute an additional amount known as a catch-up contribution.

In addition, you must make either matching contributions, generally equal to the amount of each Participant’s Elective Deferrals up to three percent of his or her Compensation, or nonelective contributions equal to two percent of each Participant’s Compensation. You have until the due date for filing your business’s tax return (plus extensions) to make matching and nonelective contributions under your SIMPLE IRA Plan.

Place of Deposit All contributions made under the Plan must be deposited directly into each eligible Employee’s SIMPLE IRA.

Distributions Once SIMPLE IRA plan contributions are made, the normal IRA rules generally apply. For example, all earnings are tax-deferred until they are withdrawn from the SIMPLE IRA and required minimum distributions must begin by April 1 of the year following the year the SIMPLE IRA owner reaches age 70½.

24004 AF (10/20) © 2018 Ascensus, LLC Page 19 of 40

600cw (Rev. 10/2017) Page 1 of 2 ©2018 Ascensus, LLC SIMPLE D.1 IRA Plan Instructions for Completing Adoption Agreement These instructions are designed to help you, the Employer, along with your tax or legal advisor, establish your SIMPLE IRA Plan. The instructions are meant to be used only as a general guide and are not intended as a substitute for qualified legal or tax advice. ADOPTION AGREEMENT If you wish to have us, the financial organization sponsoring this prototype Plan, help you fill out the Adoption Agreement, we will do so. However, we recommend that you obtain the advice of your legal or tax advisor before you sign the Adoption Agreement. EMPLOYER INFORMATION Fill in the requested information. SECTION 1. ESTABLISHMENT AND PURPOSE OF PLAN There are no elections required for Section One. Refer to the Basic Plan Document for information regarding this section. SECTION 2. EFFECTIVE DATES This SIMPLE IRA Plan is either a new Plan (an initial adoption) or an amendment and restatement of an existing SIMPLE IRA plan. If this is a new Plan, check Option A and fill in the Effective Date. The Effective Date is usually the first day of the Plan Year in which this Adoption Agreement is signed. For example, if this Adoption Agreement is signed on September 24, 2017, the Effective Date would be January 1, 2017. If the reason you are adopting this Plan is to amend and replace an existing SIMPLE IRA plan, check Option B. The existing plan which will be replaced is called a “Prior Plan.” You will need to know the Effective Date of the Prior Plan. The best way to determine its Effective Date is to refer to the Prior Plan adoption agreement. The Effective Date of this amendment and restatement must be the first day of the Plan Year in which the Adoption Agreement is signed. SECTION 3. ELIGIBILITY REQUIREMENTS Section Three should be completed even if you do not have Employees. Within limits, you as the Employer can specify the Compensation your Employees must earn from you over a period of years before they are eligible to participate in this Plan. Note that the eligibility requirements which you set up for the Plan also apply to you. Suppose, for example, you establish a service requirement requiring Employees to earn at least $5,000 in compensation from you during any two preceding years and require that Employees be expected to earn at least $5,000 during the current year, only those Employees (including yourself) would be eligible to participate in this Plan. Part A. Service Requirement If you want all Employees to be eligible to participate in the Plan, check Option 1. If you want to limit participation by including a compensation and year(s) requirement, check Option 2. Fill in the amount of annual Compensation required for participation. In addition, provide the number of preceding years Participants are required to satisfy the minimum compensation requirement. Part B. Exclusion of Certain Classes of Employees All Employees will be eligible to become Participants unless indicated otherwise in the Adoption Agreement. To exclude a particular class of Employee, select the class(es) of Employees you wish to exclude from participating in this Plan. The following describes the Employees which may be excluded. 1. Employees covered by the terms of collective bargaining agreement (e.g., a union agreement) where retirement benefits were the subject of good faith bargaining. 2. Employees who are nonresident aliens without any U.S. income. 3. New Employees as a result of an acquisition or similar transaction (during a transition period). SECTION 4. CONTRIBUTIONS Part A. Catch-Up Contributions If the Plan will allow Participants who attain age 50 by the end of the Year to make an additional Catch-Up Contribution, check Option 1. If not, then check Option 2. Part B. Employer Contributions Each Year you must make Matching or Nonelective Contributions to the SIMPLE IRAs of Participants in accordance with the Basic Plan Document. Fill in the amount of annual Compensation required for Participants to be eligible to receive Nonelective Contributions, should they be made. Part C. Use of Designated Financial Institution A Designated Financial Institution may be named for this Plan. If a Designated Financial Institution will be named, select Option 1 and list the name, address, and telephone number of such institution where all SIMPLE IRA Plan contributions will be made. SECTION 5. AMENDMENT OR TERMINATION OF PLAN There are no elections required for Section Five. Refer to the Basic Plan Document for information regarding this section. SECTION 6. EMPLOYER SIGNATURE An authorized representative of the Employer must sign and date the Adoption Agreement. In addition, the Prototype Sponsor must provide its name, address, and telephone number. OTHER ITEMS • Provide a Participation Notice & Summary Description to each Employee eligible to participate in this Plan. • Make sure that all eligible Employees have established SIMPLE IRAs. • Distribute Salary Reduction Agreements to all eligible Employees for completion.

24004600cw AF(Rev. (10/20) 10/2017) © 2018 Ascensus, LLC Page 20 of Page40 2 of 2 ©2018 Ascensus, LLC SIMPLE IRA D Adoption Agreement Form 618 pg. 1 of 2

E mployer Information

Name of Adopting Employer

Address

City State Zip

Telephone

Adopting Employer’s Federal Tax Identification Number

Section 1 Establishment and Purpose of Plan There are no elections required for Section One. Refer to the Basic Plan Document for information regarding this section. Section 2 Effective Dates Check and complete Option A or B. Option A: This is the initial adoption of a SIMPLE IRA plan by the Employer. The Effective Date of this Plan is ______. NOTE: The Effective Date may be any date between January 1 and October 1. Option B: This is an amendment and restatement of an existing SIMPLE IRA plan (a Prior Plan). The Prior Plan was initially effective on ______. The Effective Date of this amendment and restatement is January 1, ______. Section 3 Eligibility and Participation Requirements Complete Parts A through C. Part A. Service Requirement Option 1: Full Eligibility. All Employees are eligible. Option 2: Limited Eligibility. Eligibility is limited to each Employee who satisfies the requirements in both (a) and (b) below. (a) Prior Year Compensation. An Employee who has received at least $5,000, or ______, if lesser, in Compensation during any 2, or ______(specify 0 or 1), if less, preceding Years (need not be consecutive); and (b) Current Year Compensation. An Employee who is reasonably expected to receive at least $5,000, or ______, if lesser, in Compensation during the current Year. NOTE: If no option is selected, Option 1 shall be deemed to be selected. Part B. Exclusion of Certain Classes of Employees All Employees will be eligible to become Participants in the Plan except: (Select any that apply) 1. Collective bargaining unit Employees as described in Section 3.02(A) of the Plan. If not selected this box will be deemed to be selected if the exclusive plan requirement as described in Section 1.03 of the Plan applies. 2. Non-resident aliens as described in Section 3.02(B) of the Plan. 3. Acquired Employees as described in Section 3.02(C) of the Plan. If not selected, this box will be deemed to be selected if there is a failure to meet the exclusive plan requirement due to an acquisition or similar transaction as described in Section 1.03(A) of the Plan. Part C. Election Periods (Select one) In addition to the 60-day Election Period described in Section 3.04 of the Plan, a Participant may make or modify a Salary Reduction Agreement during the following Election Periods: ______. (Specify a period or periods (e.g., semi-annually, quarterly, monthly or daily) that will apply uniformly to all Participants.)

24004 AF2 4(10/20)004 R (11©/ 120070) Ascensus,©2007 As cInc.,ens uBrainerd,s, Inc., B MNrain erd, MPageN 21 Pofa g40e 21 of 44 D Form 618 pg. 2 of 2

Section 4 Contributions Part A. Catch-Up Contributions Will Catch-Up Contributions, as described in Section 4.01 of the Plan, be permitted under this Plan? (Select one) Option 1: Yes. Option 2: No. NOTE: If no option is selected, Option 1 will be deemed to be selected. Part B. Employer Contributions Complete only if Section 3, Part A, Option 2 is selected. Each Year the Employer shall make either Matching Contributions or Nonelective Contributions to the SIMPLE IRAs of Participants in accordance with the rules described in Section 4.02 of the Plan. For any Year the Employer makes Nonelective Contributions, such contributions will be made on behalf of each Participant who has at least $______(enter a dollar amount no less than the amount entered in Section 3, Part A, Option 2 of the Adoption Agreement, if applicable, and no greater than $5,000) of Compensation for such Year. Part C. Use of Designated Financial Institution Will the Employer make all Plan contributions at a Designated Financial Institution? (See Section 4.06 of the Plan) Option 1: Yes. Enter the name and address of the Designated Financial Institution below. X Option 2: No. NOTE: If no option is selected, Option 2 will be deemed to be selected even if the information below is provided.

Name of Designated Financial Institution

Address

City State Zip

Telephone

Signature for Designated Financial Institution

Section 5 Amendment or Termination of Plan There are no elections required for Section Five. Refer to the Basic Plan Document for information regarding this section.

Section 6 Employer Signature I acknowledge that I have relied upon my own advisors regarding the completion of this Adoption Agreement and the legal and tax implications of adopting this Plan. I understand that my failure to properly complete this Adoption Agreement may result in adverse tax consequences. I have received a copy of this Adoption Agreement and the Basic Plan Document.

Signature of Adopting Employer

Date Signed

(Print Name) Name of Prototype Sponsor: Ameriprise Financial Services, Inc. Do not mail these 7010010475 Ameriprise Financial Center documents to this address Minneapolis, MN 55474 Telephone: 612-671-3131

24004 R (11/10) ©2007 Ascensus, Inc., Brainerd, MN Page 22 of 44 24004 AF (10/20) © 2007 Ascensus, Inc., Brainerd, MN Page 22 of 40 D Ameriprise Financial Services, LLC. 70100 Ameriprise Financial Center Minneapolis, MN 55474 Form 618 pg. 2 of 2 SIMPLE IRA PLAN Participation notice & summary description Section 4 IMPORTANT: Carefully read and consider the information on both sides of this notice Contributions before you decide whether to start, continue, or change your Salary Reduction Agreement. Form 617 Part A. Catch-Up Contributions Will Catch-Up Contributions, as described in Section 4.01 of the Plan, be permitted under this Plan? (Select one) E Section A General Information Option 1: Yes. Employer Information Option 2: No. Name of Employer NOTE: If no option is selected, Option 1 will be deemed to be selected. Part B. Employer Contributions Address Complete only if Section 3, Part A, Option 2 is selected. Each Year the Employer shall make either Matching Contributions or Nonelective Contributions to the SIMPLE IRAs of Participants in City State Zip Telephone accordance with the rules described in Section 4.02 of the Plan. For any Year the Employer makes Nonelective Contributions, such contributions will be made on behalf of each Participant who has at least $______(enter a dollar amount no less than the amount entered in Section 3, Part A, Option 2 of the Adoption Agreement, if applicable, and no greater than $5,000) of Compensation Trustee/Custodian/Issuer Information (for plans electing to use a Designated Financial Institution) for such Year. Name of Trustee, Custodian, or Issuer Part C. Use of Designated Financial Institution Will the Employer make all Plan contributions at a Designated Financial Institution? Address (See Section 4.06 of the Plan) Option 1: Yes. Enter the name and address of the Designated Financial Institution below. City State Zip Telephone X Option 2: No. NOTE: If no option is selected, Option 2 will be deemed to be selected even if the information below is provided. Section B Eligibility Requirements Name of Designated Financial Institution Opportunity to Participate Address This form is intended, in part, to notify you of your right to choose, during the Election Period, to make Elective Deferrals under the savings incentive match plan for employees of small employers (SIMPLE) IRA Plan established by your Employer. The Election Period City State Zip is generally the 60-day period before the beginning of each Year and the 60-day period before the first day you become eligible to participate. This notice includes a Summary Description of your Employer’s SIMPLE IRA Plan. Telephone Eligible Employees You may become eligible to participate in the Plan unless you are: Signature for Designated Financial Institution covered by the terms of collective bargaining agreement where retirement benefits were negotiated a nonresident alien with no United States earned income from your Employer Section 5 an Employee on account of an acquisition or similar transaction involving your Employer Amendment or Termination of Plan Compensation and Service To become eligible to participate in the Plan, you must have earned $5,000 during any two preceding years and you must be reasonably There are no elections required for Section Five. Refer to the Basic Plan Document for information regarding this section. expected to earn such amount during the current year, unless otherwise specified below. You are required to earn at least $ (may not exceed $5,000) during any (may not exceed 2) preceding years to be eligible to Section 6 participate in the Plan. You must also be reasonably expected to earn at least $ (may not exceed $5,000) during the current Year. Employer Signature Section C Plan Contributions I acknowledge that I have relied upon my own advisors regarding the completion of this Adoption Agreement and the legal and tax implications of adopting this Plan. I understand that my failure to properly complete this Adoption Agreement may result in Financial Institution adverse tax consequences. I have received a copy of this Adoption Agreement and the Basic Plan Document. Your Employer has ■ has not elected to make all contributions to a Designated Financial Institution. If contributions are not required to be made to a Designated Financial Institution, you must select the financial organization that will serve as Signature of Adopting Employer trustee, custodian, or issuer of your SIMPLE IRA and notify your Employer by providing a completed Salary Reduction Agreement. If contributions are required to be made to a Designated Financial Institution, you may transfer the balance in your SIMPLE IRA, without cost Date Signed or penalty, from the Designated Financial Institution to a SIMPLE IRA at the financial organization of your choice. To do so, you must request a transfer during the Election Period or during any other period as allowed by the Designated Financial Institution. Upon request, the (Print Name) Designated Financial Institution will periodically transfer your balance. Name of Prototype Sponsor: Ameriprise Financial Services, Inc. Elective Deferrals Do not mail these 10475 Ameriprise Financial Center By completing a Salary Reduction Agreement, you agree to make Elective Deferrals to this Plan. Your Compensation will be reduced each documents to this address Minneapolis, MN 55474 pay period by an amount equal to the percentage of your Compensation you specify on the Salary Reduction Agreement. Generally, your Telephone: 612-671-3131 Elective Deferrals (excluding Catch-Up Contributions) may not exceed $13,500 in 2021 (subject to cost-of-living adjustments for later years). Catch-Up Contributions will will not be permitted under the Plan. If Catch-Up Contributions are available under the Plan and you will attain age 50 on or before the end of the Year, you are eligible to make Catch-Up Contributions. Your Catch-Up Contributions may not exceed $3,000 for 2021 (subject to cost-of-living adjustments for later years).

24004 R (11/10) ©2007 Ascensus, Inc., Brainerd, MN Page 22 of 44 24004-5 N (10/20) © 2020 Ascensus, Inc. Page 1 of 2

24004-5 Page 1 of 2 1 N (10/20) SIMPLE IRA PLAN Participation notice & summary description Form 617 E Section C Plan Contributions continued Elective Deferrals continued You may change the amount of your Elective Deferrals by completing and signing a revised Salary Reduction Agreement during the Election Period or any other period specified below.

You may discontinue making Elective Deferrals at any time during the Year by completing and signing a revised Salary Reduction Agreement. You are allowed to commence making Elective Deferrals the first day of the Year following the Year you cease deferring unless specified otherwise below.

Employer Contributions For calendar Year , your Employer will make Matching Contributions equal to 100 percent of your Elective Deferrals which do not exceed three percent of your Compensation unless your Employer elects to make either the alternative Matching Contribution or the Nonelective Contribution described in Options 1 and 2 below. Option 1: Matching Contributions in an amount equal to your Elective Deferrals which do not exceed % (must not be less than 1%). Option 2: Nonelective Contributions equal to two percent of Compensation on behalf of each Participant who earns at least $5,000 during the year unless a different dollar amount is specified below. You are required to earn at least $ (may not exceed $5,000) during the year to be eligible to receive Nonelective Contributions. Section D Distributions The following is a summary of the rules applicable to distributions from SIMPLE IRAs. You are advised to refer to your SIMPLE IRA documents and/or seek the assistance of a qualified tax advisor if you have additional questions. Procedures SIMPLE IRA assets are fully vested and may be withdrawn at any time subject to taxes and penalties as explained below. The trustee, custodian, or issuer of your SIMPLE IRA, and not your Employer, is responsible for making distributions to you upon your request. Federal Income Tax Distributions from SIMPLE IRAs are taxed as ordinary income in the year in which you receive them. In addition, federal income tax withholding will be applied to your distribution at a rate of 10 percent unless you specify a higher rate or waive your right to withholding. Penalties A 25 percent early distribution penalty tax applies to SIMPLE IRA distributions taken within two years of your initial participation in the Plan, unless you are age 59½ or older or can claim an exemption from the early distribution penalty described in Internal Revenue Code (IRC) Sec. 72(t)(6). If you are under age 59½, have satisfied the two-year requirement and receive a distribution, you will be subject to a 10 percent early distribution penalty tax. Rollovers SIMPLE IRA distributions may be rolled over to other SIMPLE IRAs. If a SIMPLE IRA distribution is properly rolled over, your rollover amount will be excluded when determining the amount of your federal income tax or early distribution penalty tax. You may roll over SIMPLE IRA distributions to Traditional IRAs, qualified retirement plans, tax-sheltered annuities, and governmental 457(b) deferred compensation plans. However, you must wait two years from the date you become a participant before doing so. Required Minimum Distributions You are required to begin taking minimum distributions from your SIMPLE IRA upon attainment of age 7272 in accordance with IRS regulations. Procedures for Withdrawals If you wish to take a distribution from your SIMPLE IRA, you must complete a withdrawal authorization provided by the trustee, custodian, or issuer of your SIMPLE IRA. In addition, the following procedures apply to you upon requesting a distribution.

If you wish to take a distribution from your SIMPLE IRA, you may contact your financial advisor, the Ameriprise home office at 800-862-7919, or complete a withdrawal authorization provided by the trustee, custodian or issuer of your SIMPLE IRA.

© 2020 Ascensus, Inc. 24004-524004-5 N (10/20) Page 2 of 2Page 2 of 2 1 N (10/20) SIMPLE IRA F.1 Employee Announcement Letter (Matching Contributions) Employer Instructions — personalize [where indicated] and distribute employee announcement letter (F.1) to eligible employees if you have elected to make Matching Contributions.

[Date]

To: All employees

I am happy to announce that effective [date], [name of company] has implemented a new retirement savings plan. Our new plan, called a “Savings Incentive Match Plan for Employees” or SIMPLE IRA Plan, gives eligible employees the opportunity to save for retirement in a tax-favored manner.

Contributions In a SIMPLE IRA Plan, both the company, and you individually, can make contributions to your retirement account. You can contribute a portion of your compensation to the plan through elective deferrals. Here’s how you benefit from elective deferrals. You designate a portion of your pre-tax compensation (up to the annual limit outlined in the Summary Description) to be withdrawn from your paycheck and contributed to your SIMPLE IRA. This reduces your current income, which in turn reduces the taxes you pay today and defers the tax until you withdraw the money, usually in retirement when you may be in a lower tax bracket. All money contributed to the plan, either by the company or by you, belongs to you even after you leave employment.

The company will also make contributions on your behalf according to a formula and eligibility criteria that will be communicated to you at the beginning of each year as part of the Summary Description (this will be distributed to you shortly). This year, if you are eligible to participate, the company will make a matching contribution of the amount you defer into the plan, up to 3% of your compensation.

Tax-deferred growth One of the most important benefits of your SIMPLE IRA is that the contributions in your account, along with any earnings, grow tax-deferred until withdrawn. Over time, money that’s kept tax-deferred may grow faster than an equivalent taxable investment.

Distributions (withdrawals) You may take distributioSn of the assAets at any tiMme, however, thesPe assets arLe intendedE for your retirement and penalties may 1 1 apply for distributions taken before age 59 ⁄2. You must begin taking distributions the year after the year you turn age 72.70 ⁄2.

Enrollment An Ameriprise financial advisor will be available to assist you in opening a SIMPLE IRA and can answer questions you may have about the plan and the investment options available to help you meet your retirement goals.

I am pleased to offer this valuable employee benefit to you. I encourage you to take advantage of this opportunity to save for your future financial security.

Sincerely,

[Employer’s Signature]

248585 2D4 (12/15)004 R (11/10) Page 25 Pofa g40e 27 of 44 SIMPLE IRA F.2 Employee Announcement Letter (Nonelective Contributions) Employer Instructions — personalize [where indicated] and distribute employee announcement letter (F.2) to eligible employees if you have elected to make Nonelective Contributions.

[Date] [Date] To: All employees To: All employees I am happy to announce that effective [date], [name of company] has implemented a new retirement savings plan. Our new I plan,am h acalledppy t oa a“Savingsnnounce Incentivethat effe cMatchtive [d aPlante], [forna mEmployees”e of comp aorn ySIMPLE] has im IRAple mPlan,ente givesd a n eeligiblew retir eemployeesment savin thegs popportunitylan. Our ne w ptola nsave, ca llfored retirementa “Savings inIn cae tax-favoredntive Matc hm Palnnane fro. r Employees” or SIMPLE IRA Plan, gives eligible employees the opportunity to save for retirement in a tax-favored manner. Contributions CInon at rSIMPLEibutions IRA Plan, both the company, and you individually, can make contributions to your retirement account. The Incompany a SIMP LwillE I RmakeA Pla ncontributions, both the co onmp ayourny, abehalfnd yo uaccording individua ltoly, ac aformulan make andcon teligibilityributions criteriato your thatretir ewillme bent acommunicatedccount. The ctoom youpan beforey will m theake beginning contribut iofon eachs on yyearour baseh partalf a cofc otherdin Summaryg to a for mDescriptionula and el ig(thisibili tywill cr ibeter idistributeda that will btoe cyouom shortly).municat ed to yThisou a tyear, the ibf eyougin nareing eligibleof each to ye participate,ar as part othef th ecompany Summa rwilly D contributeescription an(th iamounts will be equal distri btou t2%ed tofo yyourou s cohomrtplye).n Tshaitsio yn*ea.r, if you are eligible to participate, the company will contribute an amount equal to 2% of your compensation.* You can also contribute a portion of your compensation to the plan through elective deferrals. Here’s how you benefit Yforoum c aelectiven also cdeferrals.ontribute aYou po designatertion of yo uar portioncompe nofsa yourtion pre-taxto the pcompensationlan through e le (upcti vtoe dtheefe annualrrals. H limitere’s outlinedhow you in b ethene fit from eSleucmmtivea drye fDescription)errals. You d toes beign withdrawnate a port iofromn of youryour paycheckpre-tax c oandmp econtributednsation (up toto yourthe aSIMPLEnnual l iIRA.mit oThisutlin ereducesd in the your Sum mary Dcurrentescript iionnco) mtoe b, ewhich withd inra wturnn fr oreducesm your thepay ctaxesheck ayound paycon ttodayribute andd to defersyour S ItheMP LtaxE I RuntilA. T hyouis rwithdraweduces y otheur cmoney,urrent usuallyincome , winh icretirementh in turn rwedhuecne yous th maye ta xbees inyo ua ploweray to taxday bracket.and def eAllrs moneythe tax contributeduntil you w ittoh dtheraw plan, the m eitheroney, byus utheall ycompany in retire more nbyt wyou,hen ybelongsou may btoe youin a elovewne rafter tax byourac kleaveet. A lel mpolnoeyym ceonnt.tributed to the plan, either by the company or by you, belongs to you even after you leave employment. Tax-deferred growth TOneax-d eoffe therre dmost grow importantth benefits of your SIMPLE IRA is that the contributions in your account, along with any earnings, Ognroew o ftax-deferred the most im untilport awithdrawn.nt benefit sOver of y otime,ur S ImoneyMPLE Ithat’sRA is tkepthat ttax-deferredhe contribut imayons igrown you fasterr acco thanunt, aanlo nequivalentg with any taxableearning s, grow tax-deferredinvestment. until withdrawn. Over time, money that’s kept tax-deferred may grow faster than an equivalent taxable investment.

DDisistrtirbibuuttioionnss ( (withdrawals)withdrawals) YYouou mmayay ttakeake ddistributionistribution ooff tthehe aassetsssets a att aanyny ttime;ime, hhowever,owever, tthesehese assetsassets areare intendedintended forfor youryour retirement.retirement aDistributionsnd penalties are ma y 1 1 st 1 taxable, and penaltiesS may apply Afor distributions2 M taken beforeP age 59 ⁄2. YouL must beginE taking distributions by April 1 of 2 apply for distributions taken before age 59 ⁄ . You must begin taking distributions the year after the year you turn age 70 ⁄ . 1 the year after the year you turn age 72.70 ⁄2. Enrollment AEnrollmentn Ameriprise financial advisor will be available to assist you in opening a SIMPLE IRA and can answer questions you may hAnav eAmeriprise about the financialplan and tadvisorhe inve s twillme nbet oavailableptions a v toai laassistble t oyou h einlp yopeningou mee ta y SIMPLEour reti re mIRAen tand go acanls. answer questions you may have about the plan and the investment options available to help you meet your retirement goals. I am pleased to offer this valuable employee benefit to you. I encourage you to take advantage of this opportunity to save foI ram yo upleasedr future tofin aofferncia lthis se c valuableurity. employee benefit to you. I encourage you to take advantage of this opportunity to save for your future financial security. SincerelySAMPLE, Sincerely,

[Employer’s Signature] [Employer’s Signature] *subject to annual compensation limits

*Subject to annual compensation limits

24004 R (11/10) Page 26 of 40Page 28 of 44 248586 G (2/19) Ameriprise Financial Services, LLC. 70100 Ameriprise Financial Center Minneapolis, MN 55474 SIMPLE IRA F.2 SIMPLE IRA Employee Announcement Letter (Nonelective Employee salary reduction agreement Important: Carefully read all sections of this agreement before signing it. Contributions) 1 Employer Instructions — personalize [where indicated] and distribute employee announcement letter (F.2) to eligible G employees if you have elected to make Nonelective Contributions. Part 1 General Information [Date] Employer and Plan Information Name of Employer To: All employees

Address I am happy to announce that effective [date], [name of company] has implemented a new retirement savings plan. Our new plan, called a “Savings Incentive Match Plan for Employees” or SIMPLE IRA Plan, gives eligible employees the opportunity to save for retirement in a tax-favored manner. City State ZIP code

Contributions In a SIMPLE IRA Plan, both the company, and you individually, can make contributions to your retirement account. The Employee Information company will make contributions on your behalf according to a formula and eligibility criteria that will be communicated to Name you at the beginning of each year as part of the Summary Description (this will be distributed to you shortly). This year, if you are eligible to participate, the company will contribute an amount equal to 2% of your compensation.* Home Address You can also contribute a portion of your compensation to the plan through elective deferrals. Here’s how you benefit from elective deferrals. You designate a portion of your pre-tax compensation (up to the annual limit outlined in the Summary City State ZIP code Description) to be withdrawn from your paycheck and contributed to your SIMPLE IRA. This reduces your current income, which in turn reduces the taxes you pay today and defers the tax until you withdraw the money, usually in retirement when Employee Number Social Security Number you may be in a lower tax bracket. All money contributed to the plan, either by the company or by you, belongs to you even after you leave employment.

Tax-deferred growth Part 2 Terms of Agreement (To Be Completed By the Employer) One of the most important benefits of your SIMPLE IRA is that the contributions in your account, along with any earnings, grow Limits On Elective Deferrals tax-deferred until withdrawn. Over time, money that’s kept tax-deferred may grow faster than an equivalent taxable investment. Subject to the requirements of the Employer's SIMPLE IRA Plan, each Employee who is eligible to enroll as a Contributing Participant may set aside a percentage of his or her pay into the Plan (Elective Deferrals) by signing this Salary Reduction Agreement. This Salary Reduction Agreement replaces any earlier Salary Reduction Agreement and will remain in effect as long as Distributions (withdrawals) the Employee remains an eligible Employee, or until he or she provides the Employer with a new Salary Reduction Agreement as You may take distribution of the assets at any time, however, these assets are intended for your retirement and penalties may permitted by the Plan. A Participant who is age 50 or older by the end of the year may be allowed to make Catch-Up Contributions. 1 1 SA2 MPLE 2 An employee may defer up to $13,500 in 2021 (subject to cost-of-living adjustments for later years). apply for distributions taken before age 59 ⁄ . You must begin taking distributions the year after the year you turn age 70 ⁄ . Changing This Agreement Enrollment An Employee may change the percentage of pay he or she is setting aside into the Plan. Any employee who wishes to make such a An Ameriprise financial advisor will be available to assist you in opening a SIMPLE IRA and can answer questions you may change must complete and sign a new Salary Reduction Agreement, and give it to the employer during the Election Period or any have about the plan and the investment options available to help you meet your retirement goals. other period the Employer specifies on the Participation Notice and Summary Description. Terminating This Agreement I am pleased to offer this valuable employee benefit to you. I encourage you to take advantage of this opportunity to save An Employee may terminate this Salary Reduction Agreement. After terminating this Salary Reduction Agreement, an employee cannot again enroll as a Contributing Participant until the first day of the year following the year of termination or any other date the for your future financial security. Employer specifies on the Participation Notice and Summary Description.

Sincerely, SAMPLE Effective Date Salary Reduction Agreement

[Employer’s Signature] Sign on page 2 © 2020 Ascensus, Inc.

*subject to annual compensation limits

24004-2 Page 1 of 2 X (10/20) 1

24004 R (11/10) Page 28 of 44 SIMPLE IRA Employee Salary Reduction Agreement Form 616 G Part 3 Authorization (To Be Completed By the Employee) Salary Reduction Agreement I, the undersigned employee, wish to set aside, as Elective Deferrals, (which equals % of my current rate of pay) into my Employer's SIMPLE IRA Plan by way of payroll deduction.

Note: If you are eligible to defer and you attain age 50 before the close of the Plan Year, you may be able to make Catch-Up Contributions under the SIMPLE IRA plan. Certain limits, as required by law, must be met prior to being eligible to make Catch-Up Contributions. Your election above will pertain to Elective Deferrals which may include Catch-Up Contributions. See your Employer for additional information, including the Catch-Up Contribution limit for the Year.

I agree that my pay will be reduced in the manner I have indicated above, and I affirmatively elect to have this amount contributed to the investments listed below. This Salary Reduction Agreement will continue to be effective while I am employed, unless I change or terminate it as explained in Part 2. I acknowledge that I have read this entire Salary Reduction Agreement, I understand it and I agree to its terms. Furthermore, I acknowledge that I have received a copy of the Participation Notice and Summary Description. Financial Institution

I have elected to invest my contributions with the financial institution listed below (Select one): Ameriprise Financial Services, Inc. 70100 Ameriprise Financial Center Minneapolis, MN 55474

Other (list name and address below)

Name

Address

City State ZIP code

Signatures

Signature of Employee Date (MMDDYYYY) X

Authorized Signature for Employer Date (MMDDYYYY) X

Title

24004-2 Page 2 of 2 X (10/20) 1 DOC0105402450

Ameriprise Financial Services, Inc., 70100 Ameriprise Financial Center, Minneapolis, MN 55474 Employer Payroll Remittance, Arrangement Setup or Changes Form i If setting up a new payroll remittance arrangement, review the "Terms and Conditions" in Part 4 with the employer/plan sponsor. H Mailing Instructions When remitting contributions, mail check and payment detail to the following address: Ameriprise Financial Services, Inc. 70213 Ameriprise Financial Center Minneapolis, MN 55474 When establishing a new or changing an existing payroll remittance mail to the following address: Ameriprise Financial Services Inc. 70100 Ameriprise Financial Center Minneapolis, MN 55474

Select one: New group Changes to existing group # Delete the whole group #

If existing employer, complete sections 1, 2 and 7 only, unless making changes.

Part 1 Complete Employer Information below: (Introductory information will be mailed to the address provided) Employer Name Employer Identification Number

Address

City State ZIP code

Employer Contacts Primary Name Phone Fax Email Add / Chg/ Delete (Select One)

1

2

3

Part 2 Billing Selections Group Type: (Check one)

Simple 403b - With employer contribution 403b - Without employer contribution SEP

401(a) IRA Loan Repayment Non-Qualified

Billing Selections continued on next page...

© 2012 - 2015 Ameriprise Financial, Inc. All rights reserved.

24004 AF (10/20) Page 29 of 40 402450 Page 1 of 5 K (11/15) 1 DOC0205402450

Billing Selections continued H Frequency: (Check One)

Weekly (52/yr) Bi-weekly (26/yr) Monthly (12/yr) Semi-monthly (24/yr)

Quarterly (4/yr) Semi-annually (2/yr) Annually (1/yr) Bi-fortnightly (13/yr)

Other

List any months to exclude

Date of first reminder (MMDDYYYY)

Part 3 Third Party Administrator (TPA) Information (if applicable) TPA Name

Mailing Address

City State ZIP code

TPA Contacts Primary Name Phone Fax Email Add / Chg/ Delete (Select One)

1

2

3

Part 4 Terms and Conditions

It is the responsibility of the employer to provide Ameriprise Financial Services, Inc. ("AFSI") with clear and complete contribution information on this form. Upon verifying that there are no discrepancies between the total contribution amount and the total of each employee's contribution amount, AFSI shall forward to Ameriprise Trust Company ("Custodian"), or RiverSource Life Insurance Company ("Issuer") the contributions for deposit into each participant's account.

In the event of incomplete or unclear contribution information, or if a discrepancy in the contribution amount cannot be resolved to the satisfaction of Ameriprise Financial Services, Inc., the contribution check will be returned to the employer on the fourth business day. If an amount is contributed on behalf of an employee for whom an account has not been established, Ameriprise Financial Services, Inc. will return the employer the contribution amount for that employee.

402450 Page 2 of 5 K (11/15) 1 DOC0305402450

Part 5 Employee Roster H If an employee has more than one account, use more than one line. *Each employee added must have an existing Ameriprise account Note: Annuity contracts with an APB Rider - Payroll Remittance is not an option.

Add, Employee Name Employee TIN Account Number Allocation Amount per Modify or submitted bill Delete ($ or %)

24004 AF (10/20) Page 31 of 40 402450 Page 3 of 5 K (11/15) 1 This page intentionally left blank DOC0405402450

Online Payroll ACH Agreement

This agreement must be completed in order to obtain access to the Online Payroll Remittance payment functionality (employer online payroll tools) of the National Benefit Services, LLC web site. An email address is required to gain access. I Section 1 Employer Contact Information

Payroll Remittance (Group Bill) ID #: Date:

Employer Name:

Address:

City State ZIP code

Main contact Person (Will be issued login credentials):

Email Address: Telephone:

(required)

Secondary contact person (if needed):

Email Address: Telephone:

(required) Should the secondary contact receive a separate login to the website? Yes No

Payroll schedule: This schedule may or may not coincide with the payroll frequency for your company. Please indicate the schedule you will follow for making online submissions. Example: If your payroll frequency is weekly, but you submit contributions monthly, then select the monthly option below. If semi-monthly please give specific dates (For example: 1st & 15th).

Monthly Bi-Weekly Quarterly Weekly Semi-monthly Other (specify)

Next Payroll end date to show online:

(required)

Section 2 Bank Information

Bank Name:

Bank Address:

Bank Routing # (9 digits): Account #:

Account Owner:

Checking or Savings

Corporate Account or Personal Account

List the largest anticipated transaction amount. If you submit a contribution remittance request through the NBS website that exceeds this amount by more than 25%, NBS will not process it without receiving your written approval to make an exception. This exception process will delay the processing of the online transaction. Largest anticipated transaction amount:

(required)

24004 AF (10/20) Page 33 of 40 402450 Page 4 of 5 K (11/15) 1 DOC0505402450 I SIMPLE IRA K Section 3 Bank Fraud Filter Information Employee Frequently Asked Questions pg. 1 of 2 Please check with your bank regarding any ACH fraud filters you may have on your account. In order for the transaction to be successful, you may need to identify Ameriprise Financial and NBS as trusted partners. The company name and company ID which will appear in ACH transactions are What is a SIMPLE IRA (Savings Incentive Match Plan How will I keep track of my SIMPLE IRA assets? AMERIPRISE/NBS and D411667086 respectively. for Employees) plan? You will receive quarterly statements showing A SIMPLE IRA plan is a type of retirement plan contributions, earnings and the most recent balance. Section 4 Agreement that allows both you and your employer to make You will also receive confirmation statements for each I understand that this Agreement will remain in effect until I provide written notice of cancellation to Ameriprise Financial Services, Inc. and NBS. contributions to a SIMPLE Individual Retirement cash investment purchase. I further agree to promptly notify NBS in writing of any changes to the account information contained herein. Account (IRA) that is established for you when you If the ACH debit request is scheduled to occur on a weekend or holiday, I understand that the payments may be executed on the next business day. enroll in the plan. How often can I make investment changes? I authorize Ameriprise/NBS to debit my account in the amount of $0.01 as a test transaction necessary to verify that the information I have provided You can make unlimited transfers, subject only to the on this form is correct. After account validation has been successfully completed, this amount will be refunded. A SIMPLE IRA plan offers two very important advantages: limitations of the particular investments you purchase. I authorize NBS to make charges (debit entries) to the bank account identified on this form to correct any deposits (credit entries) made in error by •Your contributions to the plan are made with NBS or the processing bank. I acknowledge that I am responsible for the security of the log-in credentials to the web site that NBS will provide to me. I understand that I should pre-tax dollars, so 100% of your money goes to How often can I change the amount I contribute to my notify NBS if my log-in credentials should be terminated or revoked for any reason. I certify that I am an authorized person to agree to the terms in work for you immediately SIMPLE IRA? this authorization form and to sign for this bank account and, provided the transactions correspond to the terms indicated in this authorization form, •Your investment earnings grow tax-deferred until You can change your contribution at any time, as long I will not dispute the requested transactions. they are withdrawn, allowing your savings to as you give the minimum amount of notice required by I certify that the information provided on this form is true to the best of my knowledge and that I am authorized to agree to these terms. compound faster than an account that is taxed your employer. By signing this agreement, you authorize Ameriprise Financial Services, Inc. (AFSI) and its affiliates to act upon instructions from you to debit or credit every year the account held at the financial institution named in this Agreement. You agree that this arrangement will remain in effect until you notify NBS, acting Can I stop making contributions to my SIMPLE IRA? as agent, in writing to cancel it; allowing reasonable time to act upon your cancelation. AFSI reserves the right to terminate this arrangement at any time in its sole discretion. What are other benefits of a SIMPLE IRA at You may stop making elective deferrals at any time. Ameriprise Financial? However, to begin making deferrals again, you will need Authorized Person (please print full name) Because your SIMPLE IRA is offered through to wait until the first day of the year following the year Ameriprise Financial, you have a broad range of that you stopped your deferrals, unless your employer investment choices. A professional financial advisor has specified otherwise. Signature from Ameriprise Financial can consult with you to help X you determine your investment strategy. You can also Are the contributions tax-deductible? Title Date: choose to meet with this advisor at regular intervals to Employee elective deferrals are exempt from federal discuss your progress toward all your financial goals. taxes and, in most cases, state taxes.* You do not pay taxes on the contributions or any earnings until the How much can I contribute each year? money is withdrawn, typically in retirement. However, You may elect to have a percentage of your the elective deferrals are subject to all normal compensation contributed to your SIMPLE IRA, up employment taxes. The company contributions are to the maximum allowed which is $13,000 for 2019. exempt from federal, state and employment taxes. Plan participants who are age 50 and older can, if allowed under the plan document, make catch-up Are there any other tax benefits for employees? contributions of up to $3,000 over the maximum A non-refundable credit is available for eligible elective contribution, for a total contribution maximum employees meeting certain AGI (Adjusted Gross of $16,000 for 2019. These limits may be increased Income) limits. The maximum credit is 50% of elective to reflect a cost-of-living adjustment, if any. deferral retirement contributions up to $2,000. 2019 AGI limits for Retirement Savings Tax Credit How much will my employer contribute? Your employer can contribute dollar-for-dollar, from Joint Head of All Other Applicable Return Household Cases Percentage 1% to 3% of your compensation, up to the maximum $0 – $38,500 $0 – $28,875 $0 – $19,250 50 elective contribution amount. Your employer can also choose to contribute 2% for all eligible employees. $38,501– $41,500 $28,876 – $31,125 $19,251– $20,750 20 Employers must give notice of their exact contribution $41,501 – $64,000 $31,126– $48,000 $20,751 – $32,000 10

intentions in advance of the calendar year. $64,000+ $48,000+ $32,000+ 0

*These rules vary by state. Consult your business tax advisor or payroll service for information about your state’s regulations.

24004 R (11/10) Page 39 of 44

24004 AF (10/20) Page 34 of 40 402450 Page 5 of 5 K (11/15) 1 SIMPLE IRA Employee Frequently Asked Questions K pg. 1 of 2

What is a SIMPLE IRA (Savings Incentive Match Plan How will I keep track of my SIMPLE IRA assets? for Employees) plan? You will receive quarterly statements showing A SIMPLE IRA plan is a type of retirement plan contributions, earnings and the most recent balance. that allows both you and your employer to make You will also receive confirmation statements for each contributions to a SIMPLE Individual Retirement cash investment purchase. Account (IRA) that is established for you when you enroll in the plan. How often can I make investment changes? You can make unlimited transfers, subject only to the A SIMPLE IRA plan offers two very important advantages: limitations of the particular investments you purchase. •Your contributions to the plan are made with pre-tax dollars, so 100% of your money goes to How often can I change the amount I contribute to my work for you immediately SIMPLE IRA? •Your investment earnings grow tax-deferred until You can change your contribution at any time, as long they are withdrawn, allowing your savings to as you give the minimum amount of notice required by compound faster than an account that is taxed your employer. every year Can I stop making contributions to my SIMPLE IRA? What are other benefits of a SIMPLE IRA at You may stop making elective deferrals at any time. Ameriprise Financial? However, to begin making deferrals again, you will need Because your SIMPLE IRA is offered through to wait until the first day of the year following the year Ameriprise Financial, you have a broad range of that you stopped your deferrals, unless your employer investment choices. A professional financial advisor has specified otherwise. from Ameriprise Financial can consult with you to help you determine your investment strategy. You can also Are the contributions tax-deductible? choose to meet with this advisor at regular intervals to Employee elective deferrals are exempt from federal discuss your progress toward all your financial goals. taxes and, in most cases, state taxes.* You do not pay taxes on the contributions or any earnings until the How much can I contribute each year? money is withdrawn, typically in retirement. However, You may elect to have a percentage of your the elective deferrals are subject to all normal compensation contributed to your SIMPLE IRA, up employment taxes. The company contributions are to the maximum allowed which is $13,00013,500 for 2019.2021. exempt from federal, state and employment taxes. Plan participants who are age 50 and older can, if allowed under the plan document, make catch-up Are there any other tax benefits for employees? contributions of up to $3,000 over the maximum A non-refundable credit is available for eligible elective contribution, for a total contribution maximum employees meeting certain AGI (Adjusted Gross of $16,00016,500 for 2019.2021. These limits may be increased Income) limits. The maximum credit is 50% of elective to reflect a cost-of-living adjustment, if any. deferral retirement contributions up to $2,000. 20192021 AGI limits for Retirement Savings Tax Credit How much will my employer contribute? Your employer can contribute dollar-for-dollar, from Joint Head of All Other Applicable Return Household Cases Percentage 1% to 3% of your compensation, up to the maximum $0 -– $39,500 $38,500 $0 -– $29,625 $28,875 $0 - –$19,750 $19,250 50 elective contribution amount. Your employer can also choose to contribute 2% for all eligible employees. $39,501$38,501– - $43,000 $41,500 $28,876$29,626 -– $32,250 $31,125 $19,751$19,251– - $21,500 $20,750 20 Employers must give notice of their exact contribution $43,001$41,501 -– $66,000 $64,000 $31,12$32,2516– - $49,500 $48,000 $21,501$20,751 -– $33,000 $32,000 10

intentions in advance of the calendar year. $64,000+$66,001 + $48,00$49,5010+ + $33,001$32,000+ + 0

*These rules vary by state. Consult your business tax advisor or payroll service for information about your state’s regulations.

24004 R (11/10) Page 39 of 44

24004 AF (10/20) Page 35 of 40 K pg. 2 of 2

What happens if I leave my current employer? All amounts contributed to your SIMPLE IRA belong to you, even after you discontinue employment with that employer.

Are there early withdrawal penalties attached to my SIMPLE IRA? If you take a distribution within two years of beginning 1 your SIMPLE IRA and you are under age 59 ⁄2, you will have to pay the IRS a 25% early withdrawal penalty, in addition to ordinary income taxes. After the two years are up, your SIMPLE IRA is subject to the same distribution rules as a traditional IRA, i.e., a 10% early 1 withdrawal penalty before age 59 ⁄2, plus ordinary income taxes. Refer to the Ameriprise inancial “Your Guide to SIMPLE IRAs” for additional tax information relating to your SIMPLE IRA.

How do I enroll? Your employer will provide you with a copy of the Employee Participation otice and Summary Description containing eligibility requirements and other information about your SIMPLE IRA. You will also need to complete a Salary Reduction Agreement and an IRA Investment Application.

24004 AF2 4(10/20)004 R (11/10) Page 36 Pofage 40 40 of 44 SIMPLE IRA Employer Frequently Asked Questions L pg. 1 of 3

Plan Description: How much can an employee defer into a SIMPLE IRA Savings Incentive Match Plan for Employees each year? IRA (SIMPLE IRA) plan is a tax-deferred plan for Using a Salary Reduction Agreement, eligible self-employed individuals and small business owners employees may elect to have a percentage of their (with 100 or fewer employees) who want workers to compensation contributed to their SIMPLE IRAs, rather share in saving for retirement. Plan sponsors must than receive it in cash. The maximum elective contribute annually to a SIMPLE IRA. A typical plan contribution limit is $13,00013,500 for 2019.2021. Additionally, sponsor has fewer than 50 employees and seeks an unless you selected Option 2 in Section 4, Part A of the Adoption Agreement, plan participants who are age 50 easy-to-administer plan that features contributions and older can make catch-up contributions of up to from both the plan sponsor (employer) and plan $3,000 for a total contribution maximum of $16,00016,500 participants (employees). for 2021.2019. These limits may be increased to reflect a cost-of-living adjustment, if any. Questions about the plan:

When can I establish a SIMPLE IRA plan? Are there any tax benefits for employees? A SIMPLE IRA plan may be established for a particular A non-refundable credit is available for eligible calendar year on any date between January 1 and employees meeting certain AGI (Adjusted Gross October 1 of that year. The October 1 deadline does Income) limits. The maximum credit is 50% of elective not, however, apply to new businesses established after deferral retirement contributions up to $2,000. October 1 of a given year. For a business established after October 1, a SIMPLE IRA may be set up if done 20192021 AGI limits for Retirement Savings Tax Credit so as soon as administratively feasible. Joint Head of All Other Applicable Return Household Cases Percentage Must I set up my SIMPLE IRA plan on a $0 -– $39,500 $38,500 $0 -– $29,625 $28,875 $0 -– $19,750 $19,250 50

calendar-year basis? $38,501$39,501 –- $43,000$41,500 $29,626$28,876 –- $32,250 $31,125 $19,25$19,7511– - $21,500 $20,750 20 Yes. All SIMPLE IRA plans must run on a calendar-year $43,001 - $66,000 $32,251 - $49,500 $21,501 - $33,000 basis, even if your business’s fiscal year does not. $41,501 – $64,000 $31,126 – $48,000 $20,751 – $32,000 10 $64,000+$66,001 + $48,00$49,5010+ + $32,000+$33,001 + 0 What happens if my company grows to more than 100 employees? According to IRS regulations, an employer that Are there any additional incentives for business owners? previously maintained a SIMPLE IRA plan is treated YeYes,s, a tax creditcredit isis available available for for small small businesses businesses that that pay as satisfying the 100-employee limitation for the two paystart expenses up expenses for forretirement retirement plans. plans. Small Small businesses businesses calendar years immediately following the calendar year may claim aa credit credit for for the 50% greater of the of fi(1)rs t$500, $1,000 or (2)of the lesser of: (a) $250 multiplied by the number of non-highly for which it last satisfied the 100-employee limitation. administrative and retirement education expenses compensated employees of the eligible employer who are In other words, the government gives you approximately connectedeligible to participate with starting in the and plan, maintaining or (b) $5,000. a new SIMPLE two years to switch over to another plan after your IRA plan during each of the first three plan years. A The credit helps make it more affordable for small business has more than 100 employees. small business is defined as one with no more than businesses to set up retirement plans and applies for up 100to three empl years.oyees A smallhaving business compensation is defined in excess as one ofwith no $5,000more than in 100the precedingemployees yearhaving and compensation with at least in on excesse non-highlyof $5,000 incompensated the preceding empl yearoy andee .with at least one non- highly compensated employee.

24004 AF24004 (10/20) R (11/10) Page 37 Pageof 40 41 of 44 L pg. 2 of

What amount must I (the employer/plan sponsor) When must contributions be made to a SIMPLE IRA? contribute to a SIMPLE IRA? Matching and non-elective contributions must be made As the employer/plan sponsor, you must make either: to the employee’s SIMPLE IRA by the employer’s tax • A dollar-for-dollar matching contribution that cannot filing deadline (including extensions) for that year. exceed % of the employee’s compensation, or Elective deferrals must be made to the SIMPLE IRA • A 2% non-elective contribution to all as of the earliest date on which the contribution can be eligible participants reasonably separated from the employer’s general assets, but in no event later than the close of the The % matching contribution may be reduced to 0-day period following the last day of the month in as low as 1% in two out of any five years, provided which such amounts would otherwise have been paid that either the % matching contribution or the 2% to the employee. non-elective contribution was made in the other three years. The % match is the greatest amount Who is eligible to participate in a SIMPLE IRA? you, the employer/plan sponsor, can contribute. Any employee who has received at least 5,000 in compensation during any two preceding years, and As the employer/plan sponsor, you are required to is reasonably expected to receive at least 5,000 in disclose what your contribution will be for the coming compensation during the current year, must be allowed year to your employees/plan participants at least 60 to participate in a SIMPLE IRA. You may exclude days prior to the start of the upcoming year. non-resident aliens and employees covered by collective bargaining agreements. hile you may set Can I implement a vesting schedule for my contributions? less restrictive requirements, you may not set more o. All contributions to a SIMPLE IRA plan must be fully restrictive ones. vested at all times. May an employee participate in a SIMPLE IRA if he or Are plan contributions subject to employment taxes? she participates in a plan offered by a different employer? Employee elective deferrals are exempt from federal Yes, an individual may participate in multiple plans. taxes and, in most cases, state taxes. (These rules owever, the individual’s total salary reduction vary by state. onsult your business tax advisor or contributions for all plans must not exceed the payroll service for information about your state’s maximum salary reduction contribution limit set for regulations.) owever, the elective deferrals are qualified plans. subject to all normal employment taxes. The company contributions are exempt from federal, state and Where can employees invest their SIMPLE employment taxes. IRA contributions? Employees’ plan contributions are placed into their individual SIMPLE IRAs, which they can set up through Ameriprise inancial.

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pg. of What are the tax consequences when amounts are Can the owner of a business pay his/her spouse a wage distributed from a SIMPLE IRA? for performing services for the business and allow Generally, the same tax rules apply to distributions him/her to contribute to a SIMPLE IRA? from SIMPLE and other IRAs. owever, a special Yes. penalty tax rule applies to distributions from SIMPLE IRAs during the first two years of plan participation. Can an employee take a loan from his/her SIMPLE IRA? If a distribution is received within this two-year period, Loans are not permitted. the premature distribution penalty tax increases from 10% to 25%. The two-year rule and increased penalty Is payroll remittance available for a SIMPLE IRA Plan? are not applied in cases that meet specific YYes.es. Payroll remittanceremittance isis availableavailable forfor Ameriprise Ameriprise rokerage requirements for exceptions to the premature oBrokerager Manage dor A Managedccounts, Accounts,olumbia ThreadneedleAmeriprise Certificates, distributions rule. The Ameriprise inancial “Your Guide fannuitiesunds hel dissued on th eby b rRiverSourceoker/dealer Lifeplat Insuranceform, Ame rCompanyiprise to SIMPLE IRAs” explains the tax treatment in or,e rintif iNewcate sYork, an issuednuities byiss RiverSourceued by Rive rLifeSou rInsurancece Life Co. more detail. Iofns Newuran cYork,e o Albany,mpany oNY.r, i nAmeriprise ew York worksissue dwith by National RBenefitiverSou rServicesce Life I n(NBS),suran cae third-party o. of e wadministrator York, Alban y, Y. Can amounts in a SIMPLE IRA be rolled over? Ameriprise works with ational enefit Services (S), (TPA), to provide these services. Complete and submit Tax-free rollovers and custodian-to-custodian transfers a third-party administrator (TPA), to provide these services. Tax-free rollovers and custodian-to-custodian transfers the Employer Payroll Remittance, Arrangement Setup areare allowedallowed atat anyany timetime from from one one SIMPLE SIMPLE IRA IRA to t o omplete and submit the Employer Payroll Remittance, or Changes Form 402450 (or 402451 in New York) to anotheranother SIMPLESIMPLE IRA.IRA. However,owever , aa distribution distribution from from a a Arrangement Setup or hanges orm 402450 establish the arrangement. SIMPLESIMPLE IRAIRA maymay onlyonly bebe rolledrolled over ove rto to another anothe rtype type (or 402451 in ew York) to establish the arrangement. ofof IRAIRA oror qualifiedqualified rretirementetirement plplanan ifif itit hhasas beenbeen momorere thanthan twotwo yearsyears sincesince thethe date date the the employee employee first first participatedparticipated inin anyany SIMPLESIMPLE planplan maintained maintained by b ythe the employeremployer. Only taxable amounts can be rolled from an IRA into a non-IRA plan.

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