J.M. Huber Corporation 401(k) Savings Plan

A great way to save for your future

Plan Highlights

1 | J.M. Huber Corporation 401(k) Savings Plan

Welcome to the J.M. Huber Corporation 401(k) Savings Plan.We all know that saving for the future is important, and the 401(k) Savings Plan (the Plan) is a valuable benefit designed to help support your retirement savings strategy. Whether you’re new to saving or an experienced investor, this guide explains the advantages of the Plan and how to get enrolled today.

Account AccessIf you are ready to join right now or just have a question, you have access to the Plan when you need it.

Web – https://jmhuber.ingplans.com

Mobile – For iPhone®, iPod Touch®, iPad®, or Android™ devices*. Search ING Retirement in your app store.

Plan Information Line – Call 1-800-35-HUBER (1-800-354-8237)

If you have questions or need assistance, Customer Service Associates are here to help. They’re available from 8:00 a.m. to 8:00 p.m. Eastern Time, Monday through Friday (excluding New York Stock Exchange holidays).

* iPhone, iPod Touch, and iPad are trademarks of Apple Inc., registered in the United States and other countries. App Store is a service mark of Apple Inc.

Android is a trademark of Google Inc.

Your Service Provider – ING Who is ING? ING is the company that takes care of the daily servicing of the Plan. ING provides you with Plan information, saving and investing education, processing of transactions, and more.

In the United States, the ING (NYSE: ING) family of companies offers a comprehensive array of financial services, which includes life insurance, retirement plans, mutual funds, managed accounts, alternative investments, institutional investment management, annuities, employee benefits, and financial planning. For more information, visit www.ing.us.

Source: Income of the Aged Chartbook, Social Security Administration, 2008

Q: Approximately what percentage of the average American’s retirement income is covered by Social Security?

a) 25% c) 67% b) 36.5% d) 89%

A: The answer is b) 36.5%. That means you’ll have to save money on top of Social Security to fund your retirement.

Q&A

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Congratulations! You can join today.You’re eligible to participate in the 401(k) Savings PlanThe Plan offers great features, including:

• Before tax savings – you pay less in taxes today

• Company matching contribution – it’s like extra money that helps your account grow

• Non-Election Employer Contribution – a bonus annual contribution from the Company

• Tax-deferred investing – your savings grow without being taxed

• A choice of investments – so you can create a portfolio that’s right for you

• Loans and withdrawals – should you need your savings before retirement

• 24/7 account access – through the Internet or by phone

Already know you want to save?To get enrolled today, simply go to https://jmhuber.ingplans.com.

• Log in with your Social Security number and Password (issued by ING and mailed to you in a security envelope).

• The first time you log in, you will be asked to change your Password and set other account access preferences.

• Using the Enroll Now menu, select your contribution rate – this is the amount that will be taken from your paycheck each pay period – and then select your investment funds.

• Confirm your choices and submit; that’s it!

• You’ll receive a confirmation statement of your enrollment, and contributions typically begin within one to two pay periods.

If you prefer to use the phone, simply call 1-800-35-HUBER (1-800-354-8237) and, after log in, access the enrollment menu. If at any time you need help, simply press 0 to speak to a Customer Service Associate.

Non-Elective Employer Contribution FeatureHuber contributes 5% of your eligible pay to your Non-elective Contribution account. This contribution is made annually regardless of the Company’s profitability. This annual contribution is made in March for the prior plan year and you must be actively employed on the prior December 31 to be eligible.

Maximize your Match, Maximize your Savings

When it comes to saving for the future, more is definitely better. When you enroll, be sure to maximize the Company matching contribution and contribute at least 5% of your pay. It’s an important feature that can really boost to your retirement savings. To learn more about the match, see page 4.

3 | J.M. Huber Corporation 401(k) Savings Plan

Five reasons to start saving today.Reason 1. Your future is in your hands.The truth is we all have to take responsibility for our future. And that includes making sure we have the income we’ll need in retirement. With Social Security estimated to provide, on average, a little more than 36%, the rest of your retirement paycheck is up to you through personal savings and other retirement income sources – including Individual Retirement Accounts (IRAs) and employer provided plans like the 401(k) Savings Plan. By contributing to your 401(k) Savings Plan now, you’ll be taking a great step toward building your savings for tomorrow.

Reason 2. Give yourself a tax break.Because you contribute to your 401(k) Savings Plan on a before tax basis (that is, before taxes are taken out of your paycheck), every dollar you save reduces your current taxable income by a dollar. This means you end up paying less in taxes today. It’s almost like you’re saving for your future at a discount. You pay taxes on your savings and earnings at withdrawal.

Reason 3. Two words: company match.*Each pay period, for every $1.00 you contribute to the Plan, J.M. Huber will add an additional $1.00 to your account, up to the first 5% of your pay. It’s called the company matching contribution, and it’s a powerful boost to your savings. You just have to save in the Plan to get it.

Quick Tip: Go Online

The Plan website has information and tools in the Resource Center that can help you save smarter.

Check it out at https://jmhuber.ingplans.com.

Additional information on retirement saving and investing can be found on the ing.us website.

n Social Security

n Your Savings and Other Retirement Income Sources

Source: Income of the Aged Chartbook, Social Security Administration, 2008. To obtain your Social Security income estimate, go to www.ssa.gov.

63.5%

36.5%

Sources of Retirement Income

JM Huber 401(k) Savings Plan

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Reason 4. The sooner you start, the more you could have.Starting right now can make a huge difference. Why? Because the longer you save, the more time your savings has to grow – and earn returns that go back into your account where they can earn more returns. It’s called compounding. And with the Plan, your savings and company matching contributions, as well as returns, grow tax-free until withdrawal – so you benefit from “tax-deferred” compounding.

While it’s never too late to start saving, just look at how much more you could have by starting early and saving $200 a month.

Reason 5. Your money is always yours.Vesting is your ownership of the money in your account. You are immediately 100% vested in your own contributions, Company matching contributions (if eligible), rollover contributions, and any earnings on those contributions.

You gain ownership of non-elective contributions based on your years of service with the company, according to the following schedule:

Years of service Percent vested 2 years 20% 3 years 50% 4 years 60% 5 years 100%

If you die, become disabled, or reach age 65 while employed by the Company, you immediately become 100% vested in all non-elective contributions and earnings.

40 Years

30 Years

20 Years

Potential Savings

How did we come up with these numbers?

They’re based on you saving $200 a month with a 6% rate of return compounded monthly. This example is for illustrative purposes only and not intended to be investment advice.

The difference in total savings: + $290,845The difference

in total savings: + $104,215

$381,530

$194,900

$90,685

If you start saving $200 a month for:

Make it Simple

If you’ve been saving in a prior employer’s tax-qualified plan (401(k), 403b, 457, etc.) or have a rollover IRA, you can transfer that money to this Plan so that you can manage your retirement savings in one place — it’s called a rollover. Rollover forms are available on the Plan website. If you need help or have questions, call the Information Line and speak to a Customer Service Associate.

Just call 1-800-35-HUBER (1-800-354-8237).

Q: 97% of Americans understand that the earlier they start saving, the better off they’ll be. But what percentage of Americans are currently saving for retirement?

a) 53% c) 81% b) 68% d) 97%

Source: ING Global Survey, conducted by market research firm Epiphany Nov. 5 – 23, 2010.

A: The answer is a) 53%. Whatever you do, don’t be one of the 47% who aren’t saving for their future.

Q&A

* If you are covered by a collective bargaining agreement, your company match and Non-Elective contributions are different. Please see your local Human Resources representative for more information.

5 | J.M. Huber Corporation 401(k) Savings Plan

What kind of investor are you?Are you a hands-off investor? Need to be in control? Or do you fall somewhere in between? Everyone has a different approach to investing. That’s why the 401(k) Savings Plan has a range of options to fit your level of experience, knowledge, and interest. Take a look.

If you like:• The convenience of having

a professional choose and manage the fund mix

• Spending your free time not focused on investing

If you like:• To be in control • To pick and manage your

investment mix • To keep tabs on your account

Consider:The Plan’s core funds — These include stock, bond, and cash investments. You pick the funds and create a strategy that you think will best fit your time horizon and risk tolerance, and then manage your portfolio of funds over time.

Consider:The Target Retirement Date funds — These “one stop shopping” funds are a pre-diversified mix of investments managed by a professional fund manager who automatically adjusts the risk/return exposure of the fund as you get closer to retirement. You choose the fund with the date closest to when you will be age 65 or plan to retire.

Easy fund choice

Pick my mix

https://jmhuber.ingplans.com | 6 For more information about the funds, including historical performance, fund fact sheets, and more, go to the Plan website and select the Plan Investments menu.

Are there any fees in the 401(k) Savings Plan?

There are three types of fees associated with the Plan: Investment Management fees, Plan Administration fees and Redemption fees.

Investment Management Fees

Investment management companies manage the funds offered through the Plan. These companies charge fund investors a fee for managing the money within the fund. The fees are deducted prior to investment returns being applied to your account. For example, if a fund had an investment return of 10% for the year and its annual investment management fee is 1%, the annual return you would receive on your fund balance would be 9%. See the Plan Investments section by visiting the Plan Website for more information on these fees.

Plan Administration Fees

In addition to the investment management fees, services associated with the administration of the Plan, such as recordkeeping and trustee functions, will be charged to the Plan and applied to your account. The cost is estimated to be 0.15% of net assets.

• Stable Value Fund• Global Bond Fund• Balanced Fund• S&P 500 Index Fund• Large-Cap Value Fund• Large-Cap Growth Fund• International Equity Fund• Small-Cap Value Fund• Small-Cap Growth Fund

• Target Retirement Income Fund• Target Retirement 2015 Fund• Target Retirement 2020 Fund• Target Retirement 2025 Fund• Target Retirement 2030 Fund• Target Retirement 2035 Fund• Target Retirement 2040 Fund• Target Retirement 2045 Fund• Target Retirement 2050 Fund• Target Retirement 2055 Fund

Redemption FeesIf you transfer money into a fund, and transfer money back out of that fund in under 30 days, that fund will charge you 2% of the amount transferred out of the fund. This 2% redemption fee does not apply to contributions made to the plan such as the employee 401(k) and rollover contributions or any employer contributions.

The 2% redemption fee applies to transfers from the Morgan Stanley Small-Cap Growth fund (Small-Cap Growth Fund), Vanguard Windsor II Fund (Large-Cap Value Fund), or the Vanguard Balanced Index Fund (Balanced Fund).

7 | J.M. Huber Corporation 401(k) Savings Plan

Get to know your Plan.Here are some of the key facts and features of the 401(k) Savings Plan. You can learn more, enroll, and transact by going to https://jmhuber.ingplans.com. Or you can call the Plan Information Line at 1-800-35-HUBER (1-800-354-8237). Customer Service Associates are available to help you – whether you have questions, need more information, or just need help enrolling or making a transaction. Don’t be shy; feel free to call.

EligibilityYou can start saving in the 401(k) Savings Plan upon your date of hire (or re-hire).

EnrollingTo enroll, you’ll need to access the Plan website or Information Line and select your contribution rate and investment options. Detailed instructions can be found on page 10.

You can change your contribution rate and/or investment options at any time. If you have questions or need assistance, including assistance in getting enrolled, call the Information Line and speak to a Customer Service Associate.

ContributionsContribution is the term used for the money you put into your Plan. Your contribution amount is based on a percentage of your pay and is deducted automatically each payroll period and deposited to your Plan account.

You can make before tax contributions of between 1% and 75% of your pay, up to the annual IRS limit*. Keep in mind that you can always change your contribution rate at any time, day or night – even at midnight on a Sunday! Depending upon the date of your request, you’ll see that change take place within one or two payroll periods.

Catch-up ContributionsThey’re called catch-up contributions for a reason. They’re designed to help you get caught up on your savings as you get older. If you’ll be 50 or older by the close of the current calendar year, you can make catch-up contributions on top of your regular before tax contributions (up to $5,500 in 2013). While catch-up contributions can be made at any time, they are not “classified” as catch-up until you have reached the annual standard IRS limit ($17,500 in 2013).

* If you choose to contribute on a before tax basis, your total contributions cannot exceed the annual IRS limits ($17,500 in 2013). The total IRS contribution limit, including before tax and company matching contributions, is the lesser of $51,000 or 100% of your pay for 2013.

Quick Tip: Calculating a Percent (%) of Your Pay

1% of $100 is $1. So, for example, if you save 6%, $6 will go into your 401(k) for every $100 you earn.

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Company Match*This is your savings boost from the company. It doesn’t cost you anything – and all you need to do to get it is save in the Plan. For every $1.00 you contribute to your Plan, J.M. Huber will contribute an additional $1.00, up to the first 5% of your annual salary. So be sure to save at least 5% if you want to get the full company match.

Vesting for Non-Elective Contributions

Vesting is a term for ownership of your account balance. You’re always 100% vested in your contributions, company matching contributions and related earnings. As for non-elective contributions and their earnings, your vested amount follows the schedule to the right.

RolloversWho wants to keep track of their savings from a lot of different accounts? Consolidate. Balances from eligible retirement savings plans – like a previous employer’s 401(k) – may be rolled into your 401(k) Savings Plan account. Simply follow the instructions on this Plan’s “rollover in” form (you’ll find them under Forms at https://jmhuber.ingplans.com).

Fund Elections & TransfersThe Plan offers plenty of flexibility when it comes to selecting your fund elections as well as making changes when you want to. At any time, on any day, you can:

• Choose different funds for your contributions versus your existing balance

• Transfer balances from fund to fund

• Reallocate your entire portfolio to different fund options

For a list of the Plan’s investment options, refer to pages 5 and 6 of this guide or go online to Plan Investments on the Plan website.

* If you are covered by a collective bargaining agreement, your company match and Non-Elective contributions are different. Please see your local Human Resources representative for more information.

2

3

4

5

20%

50%

60%

100%

Percent Your Are Vested

Year

s of

Ser

vice

Q: If you saved an extra $25 per week, how much could you have in 30 years?

a) $53,250 c) $97,450 b) $75,615 d) $115,675

Assumptions: 6% rate of return compounded monthly in a tax-deferred plan.

A: The answer is c) $97,450.

Q&A

9 | J.M. Huber Corporation 401(k) Savings Plan

LoansThe time may come when you just need extra money for something important – a down payment on a house, college tuition, or other large bills. Should you need to, you can borrow from your Plan account (a minimum of $1,000; a maximum of 50% of your balance up to $50,000).

A loan will have an impact on the growth potential of your savings, and you will need to repay the loan amount and interest to your account through regular payroll deductions. More details on loans – including how many you can take and how to request one – can be found on the Plan website.

WithdrawalsAt age 591⁄2 or older, you can take withdrawals of before tax savings from your account without tax penalties. You’ll pay regular taxes on your withdrawal amount (unless you roll it into another qualified plan, like an IRA). Regardless of your age, if you have a financial hardship, you may take a hardship withdrawal for qualified expenses (keep in mind that you’ll have to pay regular taxes as well as withdrawal penalties). Before you take a withdrawal, go to the Plan website or call a Customer Service Associate to be sure you understand your options.

TransactionsAccount transactions made weekdays by 4:00 p.m. Eastern Time will be processed that evening; transactions made on weekends or after 4:00 p.m. Eastern Time will be processed the next business day.

Fees and ExpensesCertain costs are associated with the Plan (which we try to keep as low as possible), including Plan expenses and investment management fees and expenses. For more information, please refer to your Plan website or your statement.

StatementsYou have access to statements online at any time, including the ability to generate a statement based on the timeframe you select – even the last 24 hours! Quarterly statements are issued approximately 15 days after each calendar quarter’s close – they will be mailed to you or accessed through your online mailbox. You can choose to shut off paper statements, as well as other correspondence, and have the information sent to your account’s online mailbox accessible through the Plan website. This feature not only helps the environment and ends mailbox clutter, but it’s also more secure.

Tools and ResourcesOn the Plan website at https://jmhuber.ingplans.com, you’ll have access to a powerful array of tools, educational materials, calculators, and other resources to help you make smart decisions about saving for the future.

To Speak with a Retirement Consultant

Just call the Plan Information Line at 1-800-35-HUBER (1-800-354-8237). They are available from 8:00 a.m. to 8:00 p.m. Eastern Time, Monday – Friday (excluding New York Stock Exchange holidays).

Quick Tip: Keep Your Savings for Retirement

If you leave employment at J.M. Huber or when you retire, you will need to decide what to do with your account balance. ING offers a free retirement consultation service to assist you in making decisions about your retirement savings. Retirement Consultants* will explain your options and the tax consequence of each, as well as review the benefits of keeping your savings growing tax deferred, including the advantages of staying in your Plan.

* Retirement Consultants are Registered Representatives of ING Financial Partners (member SIPC).

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Getting started is easy. And smart.It’s important that everyone be saving for retirement – whether that’s in a couple of years or 40 or more years from now. And the best way to have the savings you’ll need is to just get saving.

Getting enrolled is easy: • Go to https://jmhuber.ingplans.com or call 1-800-35-HUBER

(1-800-354-8237).

• You’ll need your Social Security number and Password to enroll. Your Password comes to you by mail in a small security mailer – keep an eye out for it.

• From the website's My Account Summary page, select Enroll Now; if calling, select the enrollment option from the main menu.

• Choose how much you want to save each pay period and how you’d like it invested.

• Confirm your elections and submit.

• That’s all there is to it. Typically, contributions will begin within one or two pay periods.

Important Security Notes

When you enroll online, you’ll be asked to change your Password and set security questions in case you forget your Password in the future. You can also establish a username. Give some thought to helping the environment and select to receive statements and confirmations online — it’s also more secure than regular mail.

Lastly, be sure to designate a beneficiary. This is the person (or people) who will receive the money in your account in the event of your death.

165206 3024888.C.P (12/12) JMHuber_PH 12/12 © 2012 ING North America Insurance Corporation C12-0216-011R (3/12)

Access your account anytime, anywhere.Want to increase your contributions at 6:32 on a Sunday morning? Or check your account balance at midnight? No problem. Your Plan gives you 24/7 access to your account from just about anywhere. All you need is Internet access or a phone.

Web – https://jmhuber.ingplans.com

Mobile – For iPhone®, iPod Touch®, iPad®, or Android™ devices*. Search ING Retirement in your app store.

Plan Information Line – Call 1-800-35-HUBER (1-800-354-8237)

Don’t be shy. If you have questions or need assistance, Customer Service Associates are here to help. They’re available from 8:00 a.m. to 8:00 p.m. Eastern Time, Monday through Friday (excluding New York Stock Exchange holidays).

* iPhone, iPod Touch, and iPad are trademarks of Apple Inc., registered in the United States and other countries. App Store is a service mark of Apple Inc.

Android is a trademark of Google Inc.

The J.M. Huber Corporation 401(k) Savings Plan. Enroll today.

ING is making it easier for you to help the environment by allowing you to turn off paper 401(k) Savings Plan account statements and eligible confirmation notices. We all want to do our part to help preserve our world’s resources for generations to come, so here’s one easy way to help. There are a number of communications options that you’ll be able to opt for when you Go Green. Find out about them on https://jmhuber.ingplans.com