MaineGeneral Health

Retirement Income Plan

Summary Plan Description

Effective January 1, 2017

This Summary Plan Description was prepared as of February __, 2017 and summarizes the

contents of the Plan as of January 1, 2017. Should there be a conflict between this summary and

the Plan document, the Plan document will govern.

Table of Contents

I. INTRODUCTION............................................................................................................. 1

II. DEFINITIONS .................................................................................................................. 1

III. WHEN YOU BEGIN PARTICIPATING IN THE PLAN ............................................ 3

IV. EMPLOYER CONTRIBUTIONS .................................................................................. 3

V. LIMIT ON CONTRIBUTIONS ...................................................................................... 4

VI. LIMITS ON ANNUAL ADDITIONS ............................................................................. 4

VII. MINIMUM CONTRIBUTIONS ..................................................................................... 4

VIII. IMPORTANT TAX CONSIDERATIONS ..................................................................... 5

IX. YOUR ACCOUNT............................................................................................................ 6

X. WHEN CONTRIBUTIONS ARE VESTED (YOURS TO KEEP) .............................. 6

XI. INVESTING YOUR ACCOUNT .................................................................................... 8

General ................................................................................................................................ 8

Contributions....................................................................................................................... 9

Account Balance ................................................................................................................. 9

Other Information You Can Get ......................................................................................... 9

XII. WHEN YOUR ACCOUNT WILL BE PAID ............................................................... 10

In-Service Distribution After Age 62 ................................................................................10

Retirement or Termination of MaineGeneral Health Employment .................................. 10

Death ................................................................................................................................. 11

XIII. HOW YOUR ACCOUNT WILL BE PAID ................................................................. 12

In-Service Distribution after Age 62 ..................................................................................12

Retirement or Termination of MaineGeneral Health Employment ...................................12

Special Rules ..................................................................................................................... 12

Mandatory Cash Outs for Small Balances ........................................................................ 13

Death ................................................................................................................................. 14

XIV. WHEN BENEFITS MAY BE PAID TO AN ALTERNATE PAYEE ....................... 14

XV. WHEN THE PLAN ENDS; PLAN AMENDMENTS ................................................. 15

XVI. CLAIMING YOUR BENEFITS .................................................................................... 15

XVII. HARDSHIP WITHDRAWALS ..................................................................................... 16

XVIII. YOUR LEGAL RIGHTS UNDER ERISA ................................................................... 17

XIX. ADMINISTRATIVE INFORMATION AND OTHER MATTERS .......................... 18

Plan Name ..........................................................................................................................18

Type of Plan .......................................................................................................................18

Plan Sponsor ......................................................................................................................19

Plan Number ......................................................................................................................19

Plan Administrator .............................................................................................................19

Investment Fund Provider ..................................................................................................19

Service of Legal Process ....................................................................................................19

Plan Funding ......................................................................................................................19

Benefits Not Insured ..........................................................................................................20

Employment .......................................................................................................................20

Marital Status .....................................................................................................................20

Address Updates ................................................................................................................20

Date of Summary Plan Description ...................................................................................20

1

MaineGeneral Health Retirement Income Plan

Summary Plan Description

Effective January 1, 2017

I. INTRODUCTION

This booklet summarizes the benefits provided to employees of MaineGeneral Health and its

covered affiliates through the MaineGeneral Health Retirement Income Plan (the “Plan”). The

Plan is a money purchase pension plan and is designed to help provide for your financial security

after you retire. Your Plan benefits are in addition to your Social Security Benefits and any

benefits you have accumulated under other plans maintained by your Employer.

The Plan is a complicated legal document, but this summary has been written in nontechnical

terms to explain your benefits, rights and obligations under the Plan. This summary does not

attempt to cover all the details contained in the official Plan document. You (or your beneficiary

in the event of your death) are entitled to examine the official Plan document without charge. In

the event of a conflict between this summary and the Plan, the Plan will govern.

Read this booklet carefully, share it with your family, and keep it handy for future reference. If

you have questions about the Plan, contact the Plan Administrator at the address or telephone

number provided at the end of this booklet.

II. DEFINITIONS

This booklet uses certain terms to describe the Plan. This is what they mean:

Break in Service A Break in Service is a Plan Year in which you do not

complete more than 500 Hours of Service.

Compensation Compensation means the salary or wages you receive from

your Employer, including certain bonuses, shift or other

differentials, overtime pay and cash payouts of unused

leave time that you receive during the Plan Year. (For

individuals in uniformed military service, Compensation

also includes “differential wage payments”.)

Compensation also includes elective contributions made by

your Employer on your behalf under the MaineGeneral

Health cafeteria plan, and salary reduction contributions

made to an eligible deferred compensation plan.

Compensation excludes all other additional or irregular

payments, reimbursements and other expense allowances,

fringe benefits (cash and non-cash), moving expenses,

deferred compensation and most post-severance payments,

2

and welfare benefits. The annual Compensation which may

be taken into account under the Plan is currently limited by

federal tax law to $270,000.

Disability A mental or physical injury or impairment sufficient to

entitle a Participant to receive benefits under the group long

term disability insurance plan maintained by the Employer

(as determined under that plan).

Employer MaineGeneral Health (the plan sponsor) and the following

related organizations: MaineGeneral Medical Center,

MaineGeneral Community Care, MaineGeneral

Rehabilitation & Long Term Care and MaineGeneral

Retirement Community.

Employer Contributions Contributions made by an Employer for the benefit of

participants under the Plan.

ERISA The federal Employee Retirement Income Security Act of

1974, as amended.

Hour of Service You will be credited with one Hour of Service for each

hour you work or for which you have a right to be paid for

holidays, vacations, sick leave, and so on during the Plan

Year. You will not, however, receive credit for more than

501 Hours of Service per year during any period when you

are not working. Also, you will receive credit during a

maternity or paternity absence for the number of hours

necessary to ensure that you have 501 hours in either the

year the absence begins or the following year.

The Hours of Service for any pay period will be credited to

the Plan Year in which you receive your Compensation for

the period.

Normal Retirement Age Normal Retirement Age is age 65.

Plan Year The Plan Year runs from January 1 to December 31.

Valuation Date Valuation Date means each business day on which the New

York Stock Exchange is open.

Year of Service You will complete a Year of Service if you are credited

with at least 1,000 Hours of Service during a Plan Year.

3

Your service with an employer that is acquired by an

Employer will be treated as service with such Employer for

purposes of determining the number of your Years of

Service. An organization will be considered to have been

“acquired” if an Employer gains a controlling interest (by

voting rights or otherwise) in such organization or

purchases all or substantially all of the assets of such

organization.

III. WHEN YOU BEGIN PARTICIPATING IN THE PLAN

You will begin participating in the Plan on the first day you perform an Hour of Service with an

Employer.

If you cease to be employed by an Employer, and if you ever become reemployed by an

Employer, you will begin participating in the Plan immediately after you first perform an Hour

of Service with your Employer.

The following individuals are not eligible to participate in the Plan: (i) leased employees, (ii)

independent contractors, and (iii) employees of any MaineGeneral Health affiliate that is not an

Employer.

IV. EMPLOYER CONTRIBUTIONS

For each Plan Year, your Employer will contribute to the Plan a fixed amount equal to 2% of the

Compensation of all of the participants who are entitled to share in the fixed contribution that

year. These contributions are called “Fixed Contributions.”

As a participant, you are entitled to share in the Fixed Contributions for a Plan Year if you are

credited with at least 1,000 Hours of Service during such Plan Year. You also will share in the

Fixed Contributions for a Plan Year if you were a participant at any time during such year and

you die, retire after having attained Normal Retirement Age or retire on account of Disability

during such year. A reemployed employee’s period of Qualified Military Service will be taken

into account as required by law for purposes of determining such individual’s entitlement to

share in the Fixed Contributions for a Plan Year.

As of the last Valuation Date of each Plan Year, the Fixed Contributions for such year will be

allocated and credited to the accounts of participants meeting the above requirements in

proportion to their respective amounts of Compensation for such Plan Year. The Fixed

Contributions for any Plan Year will be made no later than the date prescribed by law for

complying with the minimum funding standards of the Internal Revenue Code.

For Plan Years January 1, 2005 through December 31, 2014, your Employer also made special

contributions for the benefit of participants: (i) who were active participants in the MaineGeneral

Health Pension Plan on December 31, 2004; (ii) whose combined age and complete years of

service under the Pension Plan as of December 31, 2004 totaled at least 60; and (iii) who became

4

and remain active participants in this Plan. These contributions are called “Special

Contributions.”

The Special Contributions made for the benefit of a participant for any Plan Year increased as

the participant’s age and complete Years of Service increased during the period of the

participant’s employment, in accordance with the table below:

Age + Years of Service Amount of Special Contribution (as a percentage

of the Participant’s Plan Year Compensation)

60-64 1%

65-69 2%

70-74 3%

75-79 4%

80-84 5%

85-89 6%

90-94 7%

95-99 8%

100 or more 9%

The amount of a participant’s Special Contribution for each Plan Year was determined based on

his or her age and complete Years of Service as of the last day of the preceding Plan Year.

Special Contributions ceased as of December 31, 2014 or, if earlier, upon a participant’s

separation from service.

V. LIMIT ON CONTRIBUTIONS

Employer Contributions may be made only to the extent they would be deductible by the

Employer for federal income tax purposes if it were not a tax-exempt organization.

VI. LIMITS ON ANNUAL ADDITIONS

The Employer Contributions allocated to your account annually under the Plan (and under any

other defined contribution plan maintained by your Employer), may not exceed the lesser of

100% of your compensation or the dollar amount established by the IRS ($54,000 in 2017). If

the contributions exceed this limit, the excess will be used to reduce Employer Contributions.

For purposes of this limit, “compensation” means any amount which is includable in gross

income for federal income tax purposes. Compensation also includes any amounts contributed to

any other plans maintained by your Employer as pre-tax elective contributions and pre-tax salary

reduction contributions.

VII. MINIMUM CONTRIBUTIONS

If the Plan becomes “top-heavy” in any year (that is, if more than 60% of the account balances

under the Plan belong to “key employees”), federal law requires that a minimum contribution be

5

made to the account of each participant who is employed by an Employer on the last day of the

Plan Year and who is a non-key employee. Generally, the minimum contribution will be the

lesser of 3% of pay or the percentage of pay equal to the highest percentage contributed on

behalf of a key employee. The term “key employee” is defined by federal law and includes

certain officers of the Employer.

VIII. IMPORTANT TAX CONSIDERATIONS

You do not pay income tax when Employer Contributions are allocated to your account under

the Plan. Instead you pay tax on those amounts when you later receive them as payments from

the Plan. Similarly, earnings on any Employer Contributions allocated to your account are not

taxed until paid out to you.

In addition to regular income tax, a 10% penalty tax is imposed on taxable distributions to you

before age 59½. However, the penalty tax does not apply to distributions on account of death,

disability, retirement or separation from service after age 55.

You may, however, be able to defer the income tax (and avoid the 10% penalty tax) by rolling

over the distribution, within 60 days after you receive it, to an individual retirement account or

another eligible employer plan (e.g., a profit sharing plan, 401(k) plan or Section 403(b) tax

sheltered annuity plan), provided the distribution is not one of the four types listed below. This

transfer is referred to as a rollover contribution.

Twenty percent of the taxable portion of a distribution may have to be withheld as federal

income tax. For example, if you request distribution directly to you of a vested account balance

of $11,000 ($1,000 of which is pre-1996 employee after-tax contributions that were transferred

to this Plan from the HealthReach Network Retirement Income Plan), you will receive $9,000

because the Plan must withhold $2,000 as income tax (20% x $10,000 = $2,000). You may,

however, avoid this withholding by instructing the Plan to make a “direct rollover.” (Like a

rollover contribution, a direct rollover also enables you to avoid the 10% penalty tax.) A “direct

rollover” is a distribution to an individual retirement account or another eligible employer plan,

instead of to you. In the above example, you could instruct the Plan to make a direct rollover to

an individual retirement account of the entire $11,000.

Your surviving spouse or designated beneficiary also may make a direct rollover, provided if

your designated beneficiary is not your spouse the direct rollover is restricted to an IRA that will

be treated as an inherited IRA.

The 20% withholding and direct rollover rules do not apply to:

1. installment or annuity distributions which continue for 10 years or longer, for

your life expectancy (or the joint life expectancy of you and your designated

beneficiary), or for your life (or the joint lives of you and your designated

beneficiary);

2. minimum distributions required by law after you attain age 70½;

6

3. minimum distributions required by law to your spouse or designated beneficiary

(after your death); and

4. hardship withdrawals from your pre-1996 employee after-tax contributions sub-

account, if any.

You may elect to have income taxes withheld from installment, annuity or minimum

distributions and from hardship withdrawals (to the extent the withdrawal consists of earnings on

your pre-1996 employee after-tax contributions).

If you do not make a direct rollover, you may still make a rollover contribution. Because 20% of

the taxable portion of your distribution will be withheld as federal income tax, however, you may

roll over only the 80% you receive (plus the non-taxable portion), unless you come up with the

remaining 20% from other sources.

Your distribution also may be subject to state income tax withholding. Because the tax laws

change often, you should consult a tax advisor before receiving a distribution from the Plan.

IX. YOUR ACCOUNT

The Plan maintains an account in your name that separately states the following, as applicable:

1. your Fixed Contributions and any Special Contributions;

2. your pre-1996 after-tax employee contributions, if any, made under the

HealthReach Network Retirement Income Plan (which, effective July 1, 1999,

was renamed the HealthReach Community Health Centers Retirement Income

Plan), plus any earnings and losses under such plan attributable to these

contributions, and that were transferred to this Plan; and

3. your pre-1996 matching contributions, if any, made under the HealthReach

Network Retirement Income Plan (which, effective July 1, 1999, was renamed the

HealthReach Community Health Centers Retirement Income Plan), plus any

earnings and losses under such plan attributable to these contributions, and that

were transferred to this Plan.

As of each Valuation Date, your account will be credited with a proportionate share of the

earnings and losses from the funds in which your account is invested. At least once each

calendar quarter, you will receive a statement summarizing your account.

X. WHEN CONTRIBUTIONS ARE VESTED (YOURS TO KEEP)

When contributions are “vested,” they are yours to keep. You are 100% vested at all times in

your pre-1996 employee after-tax contributions (plus any earnings thereon). The Employer

7

Contributions allocated to your account (plus any earnings thereon) and your pre-1996 matching

contributions, if any, (plus any earnings thereon) vest over time as follows:

Years of Service Vested Percentage

Less than 2 0%

2 but less than 3 20%

3 but less than 4 40%

4 but less than 5 60%

5 but less than 6 80%

6 or more 100%1

If, however, you were hired prior to October 1, 1987 by HealthReach Network (which was

renamed MaineGeneral Community Care in 2013), the following vesting schedule applies to

your Employer Contributions (plus any earnings thereon) and your pre-1996 matching

contributions, if any, (plus any earnings thereon):

Years of Service Vested Percentage

Less than 2 0%

2 but less than 3 50%

3 but less than 4 75%

4 or more 100%

If you die or attain Normal Retirement Age while employed by an Employer or if you retire on

account of Disability, your entire account will become 100% vested. If you die on or after

January 1, 2007 while performing qualified military service, you will be treated as having died

while employed by an Employer for vesting purposes. Your entire account also will become

100% vested upon termination of the Plan or complete discontinuance of Employer

Contributions to the Plan.

The nonvested portion of your account will be forfeited as of the earlier of: (i) the date

distribution of the vested portion of your account is made, and (ii) the date you incur 5

consecutive Breaks in Service; provided, if you are not vested in any portion of your account at

the time you cease to be employed by your Employer (and are no longer employed by any

Employer or affiliate), your account will be forfeited as of the date of your termination of

employment. However, if you return to MaineGeneral Health employment before having

incurred five consecutive Breaks in Service, the amount forfeited will be restored to your

account, provided you repay the vested portion of your account, if any, that was paid to you after

your employment terminated.

1 If, however, you have not completed one Hour of Service on or after January 1, 2002, a different vesting schedule

applies. Contact the Plan Administrator for details.

8

XI. INVESTING YOUR ACCOUNT

The Plan is intended to comply with Section 404(c) of ERISA and Title 29 of the Code of

Federal Regulations Section 2550.404c-1. As a participant or beneficiary, you have the

opportunity to:

give investment directions (at least quarterly) with respect to your account and obtain

written confirmation of such directions;

obtain sufficient information to make informed decisions with respect to investment

alternatives available under the Plan; and

choose from a broad range of investment alternatives (at least three) the manner in

which all or a portion of your account is invested.

As long as the Plan complies with Section 404(c) of ERISA, the Plan fiduciaries (e.g., the Plan

Administrator, the Trustee or an investment manager appointed by the Plan Administrator) will

be relieved of liability for any losses which are the direct and necessary result of investment

directions given by a participant or beneficiary.

General. You may direct the investment of your account among funds designated by the Plan

Administrator or through a participant-directed brokerage account. The Plan Administrator will

designate one or more of each of the following types of funds (the specific funds offered will be

identified when you enroll):

Stable Value Funds. These funds invest primarily in interest bearing contracts designed

to protect principal and earn interest

Bond Funds. These funds invest primarily in bonds.

Equity Funds. These funds invest primarily in the common stock of various U.S. or

foreign corporations as well as market index funds.

More than one fund of each type described above may be offered under the Plan. You should

carefully review the prospectus for each fund offered before investing in such fund. If at any

time you would like to receive a prospectus, please contact the investment fund provider

(currently Lincoln Financial Group).

The Plan Administrator selects the funds and may, at any time, change or eliminate a fund.

When a fund is changed or eliminated, the assets in the fund are reinvested in accordance with

the directions of the Plan Administrator, unless you elect to reinvest all or a portion of the

balance of your account which had been invested in the eliminated investment fund in one or

more of the other available investment funds or through a participant-directed brokerage account.

If you invest in more than one fund, you must invest at least 1%, or any multiple thereof, in each

fund in which you invest. For example, you may invest 20% of your contribution in a stable

9

value fund and 80% in an equity fund, or 1% of your contributions in a stable value fund, 33% in

a bond fund and 66% in a balanced fund, but you may not invest 24.5% of your contributions in

one fund and 74.5% in another.

Contributions. You may direct the investment of the contributions credited to your account

between or among the funds available under the Plan. Investment directions and redirections

must be given in accordance with the procedures prescribed by the Plan Administrator. Any

investment expenses incurred with respect to your account will be charged to your account.

If you provide investment directions before you first begin participating in the Plan, those

directions will take effect immediately when you commence participation. Otherwise,

investment directions will generally take effect no later than the next business day after they are

received by the investment fund provider (currently, Lincoln Financial Group).

If you do not provide a timely investment direction (or if you provide no direction) under the

Plan, but you have provided investment directions under the MaineGeneral Health Tax Sheltered

Annuity Plan, those investment directions will be applied to your accounts under this Plan. If no

investment directions have been provided, the contributions credited to your account will be

invested in a “qualified default investment alternative” that meets U.S. Department of Labor

requirements. The “qualified default investment alternative” used by the Plan at any given time

is identified in the Plan enrollment materials. If your contributions are invested in that fund as a

default investment, you will receive a written notice that the investment has been made and you

will have the right to change the investment in accordance with the procedures prescribed by the

Plan Administrator. If you do not exercise the right to make another investment choice, you will

receive an additional notice each plan year as a reminder of that right.

Account Balance. You may redirect the investment of the balance in your account, in multiples

of 1%, among the investment funds available under the Plan or through a participant-directed

brokerage account. Investment redirections must be made by such written, telephonic or

electronic means as prescribed by the Plan Administrator. A redirection will be effective as soon

as practicable following receipt by the investment fund provider (currently Lincoln Financial

Group).

Other Information You Can Get. Upon request to the investment fund provider (currently

Lincoln Financial Group), at the address or phone number listed at the end of this booklet, you

may receive the following information:

copies of any prospectuses (or, alternatively, any SEC-approved short-form or summary

prospectuses), financial statements and reports and other similar materials relating to the

investment funds, to the extent such information is provided to the Plan;

a statement of the value of a share or unit of each investment fund, as well as the date of

valuation; and

10

a list of assets comprising the portfolio of each investment fund which constitute Plan

assets and the value of each such asset (or the proportion of the investment which it

comprises); and

The Plan Administrator is the fiduciary responsible for providing this information, and it may be

reached at the address and phone number listed at the end of this booklet. The Plan

Administrator has designated Lincoln Financial Group to act on its behalf for purposes of

providing this information, and Lincoln Financial Group’s address and telephone number are

provided at the end of this booklet.

XII. WHEN YOUR ACCOUNT WILL BE PAID

Except as described below, your account is paid out only upon retirement, termination of

MaineGeneral Health employment or death. “MaineGeneral Health employment” means

employment by MaineGeneral Health, including its affiliates.

Payment of your account generally must be made or commence, however, no later than April 1

of the year following the later of (i) the year in which you attain age 70½ or (ii) the year you

retire.

Under certain exceptional circumstances, the Plan Administrator may permit a hardship

withdrawal from your pre-1996 employee after-tax contributions sub-account, if any. This

account consists of any pre-1996 employee after-tax contributions you made under the

HealthReach Network Retirement Income Plan (renamed the HealthReach Community Health

Centers Retirement Income Plan, effective July 1, 1999), plus any earnings and losses thereon,

that were transferred to this Plan and the income, expenses, gains and losses attributable to those

transferred contributions.

In-Service Distribution After Age 62

If you have attained age 62 and have not retired or terminated from MaineGeneral Health

employment, you may elect to receive or begin receiving payment of the vested portion of your

account balance in accordance with the procedures established by the Plan Administrator.

Retirement or Termination of MaineGeneral Health Employment

If you retire (after reaching Normal Retirement Age or becoming Disabled) or terminate your

MaineGeneral Health employment, you may elect to receive or begin receiving payment of your

vested account balance as of any Valuation Date after your MaineGeneral Health employment

ends. Your election must be made by such written, telephonic or electronic means prescribed by

the Plan Administrator. Your account will be valued as of the first Valuation Date that is

administratively practicable following the Plan Administrator’s receipt of your election (or the

Valuation Date specified in your election, if later), and you will receive or begin receiving

payment of your vested account balance as soon as practicable thereafter.

11

If you terminate employment at MaineGeneral Health and the vested portion of your account

balance does not exceed $5,000, your vested account balance will be paid as follows:

If the vested portion of your account balance does not exceed $1,000, your vested

account balance will be paid to you in a lump sum as soon as practicable following

termination of your MaineGeneral Health employment, or

If the vested portion of your account balance exceeds $1,000, but does not exceed

$5,000, and you do not elect to have your vested account balance paid directly to an

eligible retirement plan specified by you in a direct rollover (or to receive your vested

account balance directly as provided under the Plan), your vested account balance

will be distributed in a direct rollover to an individual retirement account chosen by

the Plan Administrator. Additional information regarding a distribution of this type

will be provided to you in a separate notice before the distribution is made.

Death

If you die before receiving any payments from your account and on the date of your death you

have been married for at least one year, your vested account balance will be paid to your spouse

within a reasonable time following your death. Payment generally must commence not later than

December 31 of the calendar year immediately following the year in which you die (or

December 31 of the calendar year you would have attained age 70½, if later) or be paid in a lump

sum by December 31 of the calendar year which contains the 5th anniversary of the date of your

death.

If you die before receiving any payments from your account, and on the date of your death (i)

you have been married for less than a year (and the Plan Administrator is in receipt of a valid

spousal consent to your beneficiary designation), (ii) you are not married, or (iii) you have been

married for at least one year and the Plan Administrator is in receipt of a valid spousal consent to

your beneficiary designation (and a valid spousal consent to your waiver of a pre-retirement

survivor annuity), your vested account balance will be paid to the beneficiary you have named.

Payment must commence not later than December 31 of the calendar year immediately following

the year in which you die or be paid out in a lump sum by December 31 of the calendar year

which contains the 5th anniversary of the date of your death.

If you die after payments have commenced, payment of your vested account balance will

continue to your spouse or named beneficiary at least as rapidly as was being paid to you, or

your spouse or named beneficiary may elect to be paid in a lump sum.

If you fail to designate a beneficiary, your vested account balance will be paid to your surviving

spouse, and if you are not survived by a spouse, to your estate.

Your surviving spouse or other beneficiary may disclaim all or part of your account that becomes

payable on account of your death and thereby cease to be considered a surviving spouse or

beneficiary for purposes of the Plan. To be effective, the disclaimer must be irrevocable,

12

witnessed by a notary public, and must satisfy the applicable requirements of the Internal

Revenue Code and state law.

XIII. HOW YOUR ACCOUNT WILL BE PAID

In-Service Distribution After Age 62

If you are entitled and elect to receive or begin receiving an in-service distribution, payment may

be made in the form of a lump sum or installments (as described below); subject, however, to the

Special Rules and Mandatory Cashout Rules described below.

Retirement or Termination of MaineGeneral Health Employment

Subject to the Special Rules and Mandatory Cashout Rules described below, you can choose to

receive your vested account balance either in a lump sum or installments.

Lump Sum: You may receive your vested account balance in cash in a single payment.

Installments: You may receive your vested account balance in equal annual or more frequent

payments over a period of years.

You may select the number of years over which you will receive the installments.

The number of years you select may not be greater than your life expectancy or, if

you have named a beneficiary, the joint life and last survivor expectancy of you

and your beneficiary.

If you die after payment of the installments has begun, the remainder of your

vested account balance will be paid to your spouse. If you are not survived by a

spouse, or your spouse previously consented, the beneficiary you named will

receive the remainder of your vested account balance.

If you choose a lump sum distribution (or installments to be paid over a period that is less than

10 years), you also have the option to have your payment(s) transferred directly – or “rolled

over” – into an IRA, a Roth IRA or the retirement plan of your new employer (provided that plan

accepts rollovers). You will receive a separate explanation of these rollover rights before any

distribution of your account is made.

Special Rules

Notwithstanding the optional forms of payment described above, the normal form of payment

under the Plan is an annuity:

1. If you are not married on the date that payment of your account is to commence,

your vested account balance will be used to purchase an annuity for you. The

annuity will pay you a certain amount (based on the vested portion of your

13

account balance) every month for the remainder of your life. Upon your death, no

further payments will be made.

2. If you are married on the date that payment of your account is to commence, your

vested account balance will be used to purchase a joint and survivor annuity for

you and your spouse. The joint and survivor annuity will pay you a certain

amount (based on the vested portion of your account balance) every month for the

remainder of your life. If your spouse survives you, he or she will receive 50% of

that amount every month for the remainder of his or her life. Instead of the joint

and survivor annuity, you may elect a qualified optional survivor annuity. Under

this form of annuity, upon your death your surviving spouse will receive 75% of

the monthly amount you received every month for the remainder of his or her life.

Note, under a qualified optional survivor annuity, the amount paid to you every

month for your life would be less than the monthly amount paid to you under the

joint and survivor annuity because the amount paid to your surviving spouse upon

your death would be greater under the qualified optional survivor annuity (75%)

than under the joint and survivor annuity (50%).

If you do not want your account to be used to purchase a life annuity or a joint and survivor

annuity (if you are married), you may waive the normal form of payment and elect a lump sum

or installments as described above, provided that you obtain consent from your spouse. The

waiver must be submitted during the 180-day period which ends on the date payment of your

account is to commence, and, to be effective, your spouse’s consent must be in writing and must

be witnessed by a notary public or a representative of the Plan Administrator.

If you complete such a waiver (and, if applicable, your spouse consents), you may choose either

a lump sum or installments for payment of the vested portion of your account balance (as

described above). The Plan Administrator will give you forms for waiving the normal form of

payment, obtaining your spouse’s consent and selecting how your account will be paid and to

whom. An annuity will not be purchased, however, if your vested account balance does not

exceed $5,000. Instead, the vested portion of your account balance will be paid as described

below.

Mandatory Cash Outs for Small Balances

If you retire or terminate employment from MaineGeneral Health and the vested portion of your

account balance does not exceed $5,000, your vested account balance will be paid as follows

(unless you make a valid distribution election):

If the vested portion of your account balance does not exceed $1,000, your vested

account balance will be paid to you in a lump sum as soon as practicable following

your retirement or termination of MaineGeneral Health employment, or

If the vested portion of your account balance exceeds $1,000 but does not exceed

$5,000, and you do not elect to have your account balance paid directly to an eligible

retirement plan specified by you in a direct rollover (or to receive your account

14

balance directly as provided under the Plan), your account balance will be distributed

in a direct rollover to an individual retirement plan chosen by the Plan Administrator.

Additional information regarding a distribution of this type will be provided to you in

a separate notice before the distribution is made.

Death

If you die before receiving any payments from your account and on the date of your death you

have been married for at least one year, your vested account balance will be used to purchase a

survivor annuity for your spouse.

The survivor annuity will pay your spouse a certain amount (based on the vested portion of your

account balance) every month for the remainder of his or her life. A survivor annuity will not be

purchased, however, if the balance of your account does not exceed $5,000. Instead, a lump sum

payment will be made to your spouse.

If you do not want your account to be used to buy a survivor annuity for your spouse, after you

attain age 35 you may waive this benefit, provided that your spouse consents to the waiver. To

be effective, your spouse’s consent must be in writing and must be witnessed by a notary public

or a representative of the Plan Administrator.

If you die before receiving any payments from your account, and on the date of your death you

have not been married for at least one year, or your spouse consents (i) to your naming someone

other than your spouse as the beneficiary and (ii) to your waiver of the survivor annuity, your

vested account balance will be paid in the manner you designated, or in the absence thereof, in

the manner elected by your named beneficiary.

If you die after payment of your account has commenced, your account balance will continue to

be paid in the manner you have designated.

The Plan Administrator will give you forms for waiving the survivor annuity, obtaining your

spouse’s consent and naming the beneficiary of your account.

XIV. WHEN BENEFITS MAY BE PAID TO AN ALTERNATE PAYEE

As a rule, your account is payable only to you, your surviving spouse or your designated

beneficiary. However, if the Plan Administrator receives a qualified domestic relations order,

the portion of your account specified in the order must be paid to the person or persons

(“alternate payees”) named in the order. “Alternate payees” include any spouse, former spouse,

child or other dependent who under a qualified domestic relations order has a right to receive all

or a portion of your account. A “qualified domestic relations order” is a legal judgment, decree

or order relating to child support, alimony or marital property that clearly specifies the amount of

your account that is to be paid to one or more alternate payees.

15

If the Plan Administrator receives a domestic relations order relating to your account, it will

notify you in writing, and within 90 days after receiving the order, it will inform you of its initial

determination of whether or not the order is qualified.

Upon request to the Plan Administrator, you may obtain, without charge, a copy of the Plan’s

procedures governing qualified domestic relations orders.

XV. WHEN THE PLAN ENDS; PLAN AMENDMENTS

MaineGeneral Health expects to continue the Plan indefinitely, but reserves the right to amend or

terminate the Plan at any time. In the event of termination, your account will become fully

vested and will be paid out to you at such time and in such manner as the Plan Administrator

directs.

XVI. CLAIMING YOUR BENEFITS

A claim for benefits (other than a claim based on Disability)2 should be filed with the Plan

Administrator. If your claim is denied, either in whole or in part, you will receive a written

notice providing:

1. the specific reason or reasons for the denial;

2. specific reference to the Plan provisions on which the denial is based;

3. the additional information, if any, needed to approve your claim and an

explanation why such information is necessary; and

4. a description of the Plan claims review procedures and the time limits applicable

to such procedures, including your right to bring a civil action under Section

502(a) of ERISA following denial of your claim or review.

The notice will be furnished to you within 90 days after receiving your claim. However, if

special circumstances require more time for processing your claim, you will be notified in

writing before the initial 90 days is up. The notice will explain why an extension is necessary

and the date a decision is expected. In no event will an extension go beyond 90 days after the

end of the initial 90 days.

You or your authorized representative may request review of a denied claim. Your request must

be in writing and must be delivered to the Plan Administrator within 60 days after you receive

notice of the denial. As part of the review, you or your authorized representative may submit

written comments, documents, records or other information relating to the claim for benefits,

and, upon request and free of charge, you or your authorized representative will be provided

2 A claim for benefits based on Disability should be filed, and will be processed, in accordance with the claims

procedures under the Employer's group long term disability insurance plan. A copy of such procedures will be

provided to you, without charge, upon request to the Plan Administrator.

16

reasonable access to, and copies of, all documents, records and other information relevant to

your claim for benefits.

The Plan Administrator’s review of a denied claim will take into account all comments,

documents, records or other information submitted by you or your authorized representative

relating to your claim, without regard to whether such information was submitted or considered

in the initial determination of your claim. The Plan Administrator will notify you of the decision

on review not later than 60 days after receiving your request for review. If special circumstances

require more time to reach a decision, it shall be made as soon as possible, but not later than 120

days after receiving your request. If an extension of time is necessary, you will receive a written

notice explaining why an extension is necessary and the date by which a decision is expected. A

denial on review will be in writing and include:

1. the specific reason or reasons for the denial;

2. reference to the specific Plan provisions on which the denial is based;

3. a statement that you are entitled to receive, upon request and free of charge,

reasonable access to, and copies of, all documents, records and other information

relevant to your claim for benefits; and

4. a statement of your right to bring a civil action under Section 502(a) of ERISA.

If your claim is denied on review, you may file suit in a state or federal court. You may not

bring a lawsuit on a claim for benefits unless you have exhausted the claim and appeal

procedures described above. Any lawsuit must be brought within one year after the date of the

final disposition of the claim under these procedures.

XVII. HARDSHIP WITHDRAWALS

You may request a withdrawal from your pre-1996 employee after-tax contributions sub-

account, if any, to enable you to meet any immediate and extraordinary expenses incurred by

you, your spouse or dependents. The following expenses will be deemed immediate and

extraordinary: medical care and payment of tuition and related expenses for the next 12 months

of post-secondary education for you, your spouse and/or dependents; burial or funeral expenses

for your deceased parent, spouse, child or dependent; costs directly related to the purchase of

your principal residence; expenses for the repair of damage to your principal residence (if the

repair would qualify for the casualty deduction under federal tax law); and payments needed to

prevent your eviction from or foreclosure on the mortgage on your principal residence.

The amount of the withdrawal may not exceed the amount necessary to meet the immediate and

extraordinary expense, and a withdrawal may be made only to the extent the amount is not

reasonably available to you from other resources.

If you are married, no hardship withdrawal will be made without obtaining the consent of your

spouse during the 90-day period ending on the date on which the withdrawal is to be made. To

17

be effective, such consent must be in writing, must acknowledge the effect thereof and must be

witnessed by a notary public.

The Plan Administrator will provide a form for you to request a withdrawal, and a hardship

withdrawal will be made as soon as practicable following approval of your completed form by

the Plan Administrator. The portion of the withdrawal which consists of earnings on your pre-

1996 employee after-tax contributions will be subject to ordinary income tax and may be subject

to a 10% penalty tax if the withdrawal occurs before age 59½. The amount you withdraw,

however, may include any amounts necessary to pay any federal, state or local taxes or penalties

reasonably anticipated to result from the withdrawal.

XVIII. YOUR LEGAL RIGHTS UNDER ERISA

As a participant in the Plan, you are entitled to certain rights and protections under ERISA.

ERISA provides that all Plan participants shall be entitled to:

Receive Information About Your Plan and Benefits

Examine, without charge, at the Plan Administrator’s office and at other specified

locations, such as worksites, all documents governing the Plan, including

insurance contracts, and a copy of the latest annual report (Form 5500 Series)

filed by the Plan with the U.S. Department of Labor and available at the Public

Disclosure Room of the Employee Benefits Security Administration.

Obtain, upon written request to the Plan Administrator, copies of documents

governing the operation of the Plan, including insurance contracts, and copies of

the latest annual report (Form 5500 Series) and updated summary plan

description. The Plan Administrator may make a reasonable charge for the

copies.

Receive a summary of the Plan’s annual financial report. The Plan Administrator

is required by law to furnish each participant with a copy of this summary annual

report.

Receive quarterly statements reporting the value of your account, the value of

each investment option in which your account is invested and your vested interest

in your account. The Plan Administrator is required by law to furnish these

statements to you.

Prudent Actions by Plan Fiduciaries

In addition to creating rights for Plan participants, ERISA imposes duties upon the people who

are responsible for the operation of the Plan. The people who operate the Plan, called

“fiduciaries” of the Plan, have a duty to do so prudently and in the interest of you and other Plan

participants and beneficiaries. No one, including your employer or any other person, may fire

18

you or otherwise discriminate against you in any way to prevent you from obtaining a benefit or

exercising your rights under ERISA.

Enforce Your Rights

If your claim for a benefit is denied or ignored, in whole or in part, you have a right to know why

this was done, to obtain copies of documents relating to the decision without charge, and to

appeal any denial, all within certain time schedules.

Under ERISA, there are steps you can take to enforce the above rights. For instance, if you

request a copy of Plan documents or the latest annual report from the Plan and do not receive

them within 30 days, you may file suit in a federal court. In such a case, the court may require

the Plan Administrator to provide the materials and pay you up to $110 a day until you receive

the materials, unless the materials were not sent because of reasons beyond the control of the

Plan Administrator. If you have a claim for benefits which is denied or ignored, in whole or in

part, and you have exhausted the claims procedures available to you under the Plan, you may file

suit in a state or federal court. In addition, if you disagree with the Plan’s decision or lack

thereof concerning the qualified status of a domestic relations order, you may file suit in federal

court. If it should happen that Plan fiduciaries misuse the Plan’s money, or if you are

discriminated against for asserting your rights, you may seek assistance from the U.S.

Department of Labor, or you may file suit in a federal court. The court will decide who should

pay court costs and legal fees. If you are successful the court may order the person you have

sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees,

for example, if it finds your claim is frivolous.

Assistance with Your Questions

If you have any questions about the Plan, you should contact a member of the MaineGeneral

Health benefits staff. If you have any questions about this statement or about your rights under

ERISA, or if you need assistance in obtaining documents from the Plan Administrator, you

should contact the nearest office of the Employee Benefits Security Administration (formerly

named the Pension and Welfare Benefits Administration), U.S. Department of Labor, listed in

your telephone directory or the Division of Technical Assistance and Inquiries, Employee

Benefits Security Administration, U.S. Department of Labor, 200 Constitution Avenue, N.W.,

Washington, D.C. 20210. You may also obtain certain publications about your rights and

responsibilities under ERISA by calling the publications hotline of the Employee Benefits

Security Administration.

XIX. ADMINISTRATIVE INFORMATION AND OTHER MATTERS

Plan Name The official plan name is the MaineGeneral Health

Retirement Income Plan.

Type of Plan The Plan is a defined contribution plan, qualified under

Section 401(a) of the Internal Revenue Code.

19

Plan Sponsor The business address and telephone number of

MaineGeneral Health are provided below. Also, the nine-

digit number is the employer identification number (EIN)

assigned by the Internal Revenue Service:

10 Water Street

Suite 301

Waterville, Maine 04901

Telephone: (207) 861-3400

EIN: 04-3369649

Plan Number The plan number assigned to the Plan for identification

purposes is 001.

Plan Administrator The Plan Administrator is the Retirement Plan Committee

appointed by the Board of Directors of MaineGeneral

Health. The Plan Administrator has complete discretionary

authority to oversee the operation of the Plan, determine all

relevant facts, and make all decisions regarding eligibility

and benefits under the Plan. The Plan Administrator also

has the authority to cause the Plan to pay the reasonable

expenses associated with the administration of the Plan, to

the extent permitted under U.S. Department of Labor

regulations and guidance.

You can contact the Plan Administrator at:

MaineGeneral Health

10 Water Street

Suite 301

Waterville, Maine 04901

Telephone: (207) 861-3400

Attn: Chief Human Resources Officer

Investment Fund Provider Lincoln Financial Group

1300 S. Clinton St.

Fort Wayne, IN 46802

1-800-341-0441

Service of Legal Process Legal process may be served on the Plan Administrator or

the Trustee.

Plan Funding All contributions to the Plan are held in trust.

The Trustee is Lincoln Financial Group Trust Company.

20

You can contact the Trustee at:

Lincoln Financial Group Trust Company

P.O. Box 7892

1300 South Clinton Street

Fort Wayne, IN 46802

Benefits Not Insured Because each participant in the Plan has a separate account,

the benefits under the Plan are not eligible to be insured by

the Pension Benefit Guaranty Corporation.

Employment Participation in the Plan does not give any participant the

right to be retained in the employ of an Employer or any

other right not specified in the Plan.

Marital Status It is your responsibility to keep the MaineGeneral Health

benefits staff informed of whether you are married. Your

spouse has important legal rights under ERISA, and if you

die before your entire account balance has been distributed,

your surviving spouse is entitled to the vested balance of

your account (unless he or she consented to your non-

spouse beneficiary designation).

The term “spouse” means a person (regardless of gender)

recognized under federal law as the person to whom you

are legally married.

Address Updates Former employees have a responsibility to keep the

MaineGeneral Health benefits staff informed of any

changes to their address so that timely notices and benefit

information can be provided.

Date of Summary

Plan Description This booklet was prepared as of February 28, 2017 and

summarizes the terms of the Plan, effective as of January 1,

2017.