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HIGHLIGHTS OF ARB'S 401k PLAN

• No age limit

• No limit on contributions other than federal limit

• Employees eligible after 1,000 hours of service

• Change investment fund mix any time

• ARB matches 50% on the first 5% of salary, and 15% on contributions over that up to

the federal limit.

• Vesting schedule for ARB match based on years of service at ARB:

<2 years = 0%

2 years = 20%

3 years = 40%

4 years = 60%

5 years = 80%

6 years = 100%

• No loans

• Contributions can be regular (pre-tax) or Roth (after-tax) dollars



-------------------------------------------------------------------------------------------------------------

Third Party Administrator #1: Pensions Plus

1555 E Stratford Avenue, Suite 500

Salt Lake City, UT 84152-1679

Phone (801) 466-5040

Fax (801) 466-5007

Handles technical questions, IRS compliance testing, vesting, correct fund allocation

from payroll, etc.



------------------------------------------------------------------------------------------------------------

Third Party Administrator #2: Cerva, Browning, Quinn & Co.

4746 South 900 East, Suite 210

Salt Lake City, UT 84117

Phone (801) 261-5678

Fax (801) 263-2374

Handles investment questions. Our liaison with American Funds.



------------------------------------------------------------------------------------------------------------

Funds: American Funds

www.americanfunds.com/retire

Use SSN (and PIN you create) to access your account

401k dollars are invested in mutual funds selected by the participant from the American

Funds family of funds.

Notes from a 401k presentation to ARB by CBQ in 2002

• If you put $50/month away now or if you wait 3 years to start, at age 65 there will be

a $100,000 difference in the amount of your account. Start now.

• Difference in 'saving' or putting funds into a 401k plan. In the tax-deferred plan,

where the dollars are invested pre-tax, if you put away approximately $2,000/year,

you will have about $500 of that in tax savings. Essentially the government is funding

a portion of your 401k investment.

• You have an automatic 10% gain on your funds from the ARB match. So whatever

the market does you have a '10% return' compounding of the funds invested.

• By contributing every paycheck you take advantage of what is called 'dollar-cost

averaging' which means that you are buying bargains (more shares) when market is

low. When market is low we should think of it in the same way we would if a major

store had a big sale – take advantage of that. Instead, most people buy when market is

high, then get scared and sell when market is low.

• Using a % for contribution rather than a set dollar gives you the advantage of keeping

your retirement plan abreast of inflation (amount will increase as your pay increases,

etc.). Otherwise you start to fall behind to inflation with a flat contribution.

• 'Free money' is given to you in the 401k benefit plan provided by ARB. Take

advantage of it whatever amount you can begin with, start today. Even small, regular

contributions will make a difference.

• Only 3 out of 100 people are successful at retirement age (have sufficient funds for

their needs).

• It is never the right time. For example, at age 20, you have school and other expenses.

At 25 you have house or children. Age 40 you have kids in college. You can never

make up the lost time, so start today with something and take advantage of this

benefit.

• Stocks are shares of ownership in companies; bonds are debt instruments from a

company or a government; mutual funds invest in either or both depending on

objectives of the fund.

• Risk and return are related. There is a range anywhere from cash (such as a money

market account) with no risk and low return to growth stock (with higher return and

higher risk).



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