SEC Form S-1 excerpt (EFTA01381314)

Form S-1 Table of Comeau employee's eligible compensation contributed to the 401(k) Plan and 50% on the next 2% of the employee's eligible compensation contributed to the 401(k) Plan. Employees are 100% vested in matching Company contributions when such contributions am made. The Company may make non- elective contributions to employee. Employees become 20% vested in non-elective contributions per year of service up to 100% vested alter five years of service. Potential Payments Upon Change