NEWBERRY GROUP INCORPORATED EMPLOYEE STOCK OWNERSHIP PLAN WHEREAS, The Newberry Group Inc. (“Company”) previously adopted The Newberry Group Incorporated Employee Stock Ownership Plan (“Plan”); and WHEREAS, the Company reserved the right to amend the Plan pursuant to Section 10.1 thereof; and WHEREAS, the Company desires, except as otherwise provided, to completely amend and restate the Plan in its entirety effective January 1, 2013; NOW, THEREFORE, effective January 1, 2013, except as otherwise provided, the Plan is restated to read as follows: TABLE OF CONTENTS ARTICLE 1 .................................................................................................................................................................... 2 DEFINITIONS ................................................................................................................................................................ 2 1.1 ACQUISITION LOAN .................................................................................................................................... 2 1.2 ADMINISTRATOR ........................................................................................................................................ 2 1.3 ADOPTING EMPLOYER .............................................................................................................................. 2 1.4 AFFILIATED EMPLOYER ............................................................................................................................. 3 1.5 AGE .............................................................................................................................................................. 3 1.6 ANNIVERSARY DATE .................................................................................................................................. 3 1.7 ANNUITY STARTING DATE ......................................................................................................................... 3 1.8 BENEFICIARY .............................................................................................................................................. 3 1.9 BREAK IN SERVICE .................................................................................................................................... 4 1.10 CODE ........................................................................................................................................................... 4 1.11 CODE §3401 COMPENSATION ................................................................................................................... 4 1.12 CODE §415 COMPENSATION ..................................................................................................................... 4 1.13 COMPANY .................................................................................................................................................... 5 1.14 COMPANY STOCK ...................................................................................................................................... 5 1.15 COMPENSATION ......................................................................................................................................... 5 1.16 DEEMED OWNED SHARES ........................................................................................................................ 7 1.17 DESIGNATED BENEFICIARY ...................................................................................................................... 7 1.18 DISABILITY ................................................................................................................................................... 7 1.19 DISQUALIFIED PERSON ............................................................................................................................. 7 1.20 DISTRIBUTION CALENDAR YEAR. ............................................................................................................ 7 1.21 EARLY RETIREMENT AGE ......................................................................................................................... 8 1.22 EARNED INCOME ........................................................................................................................................ 8 1.23 ELIGIBLE PARTICIPANT ............................................................................................................................. 8 1.24 EMPLOYEE .................................................................................................................................................. 8 1.25 EMPLOYER .................................................................................................................................................. 9 1.26 ESOP ACCOUNT ......................................................................................................................................... 9 1.27 ESOP CASH ACCOUNT .............................................................................................................................. 9 1.28 ESOP CONTRIBUTIONS ............................................................................................................................. 9 1.29 ESOP DIVERSIFICATION ACCOUNT ......................................................................................................... 9 1.30 ESOP STOCK ACCOUNT ............................................................................................................................ 9 1.31 ERISA ........................................................................................................................................................... 9 1.32 FIDUCIARY ................................................................................................................................................... 9 1.33 FINANCED SHARES .................................................................................................................................. 10 1.34 FISCAL YEAR ............................................................................................................................................. 10 1.35 FORFEITURE ............................................................................................................................................. 10 1.36 FORM W-2 COMPENSATION .................................................................................................................... 10 1.37 HCE ............................................................................................................................................................ 10 1.38 HIGHLY COMPENSATED EMPLOYEE ..................................................................................................... 10 1.39 HOUR OF SERVICE ................................................................................................................................... 11 1.40 KEY EMPLOYEE ........................................................................................................................................ 12 1.41 LIFE EXPECTANCY ................................................................................................................................... 12 1.42 LEASED EMPLOYEE ................................................................................................................................. 12 1.43 LIMITATION YEAR ..................................................................................................................................... 12 1.44 LOAN SUSPENSE ACCOUNT ................................................................................................................... 12 1.45 MATERNITY OR PATERNITY LEAVE ....................................................................................................... 12 1.46 NHCE .......................................................................................................................................................... 13 1.47 NONALLOCATION YEAR........................................................................................................................... 13 1.48 NON-HIGHLY COMPENSATED EMPLOYEE ............................................................................................ 13 1.49 NON-KEY EMPLOYEE ............................................................................................................................... 13 1.50 NORMAL RETIREMENT AGE .................................................................................................................... 13 1.51 NORMAL RETIREMENT DATE .................................................................................................................. 13 1.52 OWNER-EMPLOYEE ................................................................................................................................. 13 1.53 PARTICIPANT ............................................................................................................................................ 13 1.54 PARTICIPANT’S ACCOUNT ...................................................................................................................... 13 1.55 PERMISSIVE AGGREGATION GROUP .................................................................................................... 14 1.56 PLAN .......................................................................................................................................................... 14 1.57 PLAN YEAR ...............................................................................................................................................