<p>Vanguard Retirement and Savings Plan letter of acceptance</p><p>Dear Plan Administrator:</p><p>Your former employee is requesting a rollover of his or her retirement plan account to the Vanguard Retirement and Savings Plan. For the benefit of the participant, Vanguard Fiduciary Trust Company will accept a rollover of assets in this plan to the Vanguard Retirement and Savings Plan provided that the assets:</p><p> Were contributed to a qualified 401(a), 401(k), 403(a), 403(b), or 457(b) plan sponsored by a state or local government.  Were contributed on a pre-tax or Roth 401(k) after-tax basis.  Do not include an outstanding loan balance or company stock.</p><p>The check should be made payable to Vanguard Fiduciary Trust Company. Please include the last four digits of the former employee’s Social Security number and Vanguard’s plan number (090070) in the memo field.</p><p>We request that you mail the rollover check directly to the account holder. However, if you are unable to comply with this request, please mail the check to:</p><p>Vanguard Retirement and Savings Plan Vanguard P.O. Box 1101 Valley Forge, PA 19482</p><p>Questions? If you have any questions, please contact Vanguard Participant Services at 800-523-1188 Monday through Friday from 8:30 a.m. to 9 p.m., Eastern time.</p><p>Sincerely,</p><p>Vanguard</p><p>© 2014 The Vanguard Group, Inc. All rights reserved. 42096-2 032014</p>