Before-Tax Contribution Limits

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December 9, 2004

For 2005, most Savings and Investment Plan participants will be limited to before-tax contributions of no more than $14,000.00.

If your before-tax contributions during 2005 reach this dollar limit of $14,000.00, any future contributions will be deducted from your pay on an after-tax basis or returned to you in your paycheck, as per your election.

For 2005, there is an additional before-tax contribution of $4,000.00 available to participants who are age 50 or over by 12/31/05. If you are eligible for this additional before-tax contribution, you must make a contribution election of a specific dollar amount per pay period by either calling 1-800-360-2747 or by logging on the Internet at http://resources.hewitt.com/wsrc.

For catch-up contribution elections to be effective January 1, 2005 (First Payroll in the 2005), weekly paid employees must make their elections by December 27, 2004 and monthly by January 9, 2005.

Additional details on IRC-imposed limits on contributions to the WSRC/BSRI Savings and Investment Plan can be found in the Savings and Investment Plan Summary Plan Description.