SUM M A RY P L A N D ESC RIP TIO Ngis401k.com/_Assets/docs/GIS_SPD.pdf ·...

S UM M A RY P L A N D E S C RIP TIO N

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GlobalImagingS ystems,Inc.401(k)RetirementP lan

Effective Febru ary 2018

GlobalImagingSystems,Inc.401(k)RetirementP lan 2/19/2018 i

TA B L E O F C O N TE N TS

IN TRO D UC TIO N .......................................................................................................................................1P L A N ID E N TIFIC A TIO N IN FO RM A TIO N ..........................................................................................2TY P E O F P L A N .........................................................................................................................................3P A RTIC IP A TIO N A N D S E RV IC E ..........................................................................................................3

Eligibility to M ake 401(k)C ontribu tions.................................................................................................3Eligibility to Receive M atchingC ontribu tions and P rofitSharingC ontribu tions,If A ny.......................3H ow Y ou Earn aY earof Service forP u rposes of Eligibility to P articipate.............................................4

P L A N C O N TRIB UTIO N S .........................................................................................................................4C ompensation Used in C alcu latingP lan C ontribu tions ...........................................................................4401(k)C ontribu tions.................................................................................................................................4L imitations on 401(k)C ontribu tions........................................................................................................5C atch-UpC ontribu tions............................................................................................................................6M akingC hanges in Y ou rC ontribu tions...................................................................................................7EmployerM atchingC ontribu tions...........................................................................................................7SpecialEmployerC ontribu tions...............................................................................................................7P rofitSharingC ontribu tion......................................................................................................................7A llocation Formu la...................................................................................................................................7RolloverC ontribu tions and Transferred B enefits.....................................................................................8L imits on C ontribu tions............................................................................................................................8SpecialTop-H eavy Ru le...........................................................................................................................8Reemployed M ilitary Service Employees................................................................................................9

M A IN TE N A N C E A N D IN V E S TM E N T O F Y O UR A C C O UN TS ........................................................9M aintenance of A ccou nts.........................................................................................................................9V alu ation Frequ ency.................................................................................................................................9Investmentof A ccou nts............................................................................................................................9InvestmentC hanges..................................................................................................................................9

V E S TIN G ..................................................................................................................................................10Y ears of Service forV estingP u rposes...................................................................................................10B reaks in Service ....................................................................................................................................10Effectof B reaks in Service .....................................................................................................................11V estingin A ccou nts Transferred to orM erged into the P lan.................................................................11Forfeitu res...............................................................................................................................................11P ay-B ackRu le ........................................................................................................................................11Treatmentof Forfeitu res.........................................................................................................................11

P A Y M E N T O F B E N E FITS .....................................................................................................................12Form of P ayment....................................................................................................................................12Timingof D istribu tion............................................................................................................................12P aymentof B enefits Upon D eath...........................................................................................................12P aymentof B enefits Upon D isability.....................................................................................................13

L O A N S A N D IN -S E RV IC E D IS TRIB UTIO N S ....................................................................................13L oans......................................................................................................................................................13

IN -S E RV IC E D IS TRIB UTIO N S ............................................................................................................14D istribu tions P riorto Termination of Employment................................................................................14In-Service D istribu tions..........................................................................................................................14

Q UA L IFIE D D O M E S TIC RE L A TIO N S O RD E RS .............................................................................15TA X A TIO N O F B E N E FITS ....................................................................................................................16C IRC UM S TA N C E S TH A T C O UL D A FFE C T Y O UR P L A N B E N E FITS .......................................17A M E N D M E N T O R TE RM IN A TIO N O F TH E P L A N ........................................................................17C L A IM S P RO C E D URE ..........................................................................................................................18RIGH TS UN D E R E RIS A .........................................................................................................................19

GlobalImagingSystems,Inc.401(k)RetirementP lan 2/19/2018 1

GlobalImagingS ystems,Inc.401(k)RetirementP lan

IN TRO D UC TIO N

The GlobalImagingSystems,Inc.401(k)RetirementP lan (the " P lan" )was established effectiveM ay 1,1996 by GlobalImagingSystems,Inc.(the " Employer" )forthe benefitof its eligible employees.The P lan may also be ad opted by related employers.A llof the employers who have ad opted the P lan asof any particu lartime are collectively referred to as the " Employer" in this bookletand may be referred toind ivid u ally as P articipatingEmployers.H owever,only GlobalImagingSystems,Inc.has the au thority toamend orterminate the P lan,becau se itis the P lan Sponsor.A s of the d ate this bookletwas prepared ,theP lan has been ad opted by many related P articipatingEmployers.Y ou may requ estin writingto receive acomplete listof the P articipatingEmployers atany time.

The P lan was mostrecently amend ed and restated effective Janu ary 1,2013 and has since beenamend ed .This bookletreflects the provisions of the P lan effective as of Janu ary 1,2018 .The P lanconsists of aformalplan d ocu mentand atru stagreement,both of which are intend ed to be " qu alified "u nd erthe InternalRevenu e C od e of 198 6 (the " C od e" ).From time to time,the InternalRevenu e Service(" IRS" )may requ ire thatcertain changes be mad e to the P lan orthe tru stagreement.In ad d ition,GlobalImaging Systems,Inc.may amend the P lan atany time.Y ou willbe ad vised if there are changes thatsignificantly affectthe information in this booklet.

This booklet(you r" Su mmary P lan D escription" or" SP D " )is provid ed to explain to you ,in easyto u nd erstand langu age,how the P lan works.Itd escribes you r benefits and rights as wellas you robligations u nd er the P lan.Itis importantfor you to u nd erstand thatbecau se this bookletis only asu mmary,itcannotcoverallthe d etails of the P lan orhow the ru les willapply to every person in everysitu ation.A llof the specific ru les governingthe P lan are contained in the officialplan d ocu mentand tru stagreement.Y ou can getcopies of the plan d ocu mentand tru stagreementfrom the P lan A d ministrator.There may be aminimalcharge forcopyingcosts.

Every efforthas been mad e to accu rately d escribe the complicated provisions of the P lan.In theeventthere is any conflictbetween the SP D and the plan d ocu mentand tru stagreement,the officialpland ocu ments willalways be followed in the actu ald etermination of you rbenefits orrights.

If you have any qu estions concerningyou rbenefits,you shou ld contactthe P lan A d ministrator.

Este folleto contiene u n resúmen en inglé s d e su s d erechos y beneficios bajo elGlobalImagingSystems,Inc.401(k) RetirementP lan.Siu sted tiene algu na d ificu ltad en comprend er cu alqu ier parte d e estefolleto,favord e comu nicarse con GlobalImaging,Inc.B enefits C ommittee,elad ministrad ord elplan,ensu oficinaen 3903 N orthd ale B lvd .,Su ite 200 W ,Tampa,Florid a33624.Usted tambié n pu ed e llamaralaoficinad elA d ministrad ord elP lan al(8 13)960-5508 paraasistencia.L as horas d e oficinason d e las 8 :00d e lamañanahastalas 5:00 d e latard e,lu nes aviernes.


P L A N ID E N TIFIC A TIO N IN FO RM A TIO N

E mployerand P lan S ponsor: GlobalImagingSystems,Inc.3903N orthd ale B lvd .,Su ite 200 WTampa,Florid a 33624

E mployerIdentificationN u mber(" E IN " )of P lan S ponsor: 59-3247 7 52

P lan N ame: GlobalImagingSystems,Inc.401(k)RetirementP lan

P lan Identification N u mber: 001

P articipatingE mployers: Y ou may requ estin writingto receive acomplete listof the P articipatingEmployers atany time

P lan Y ear: Janu ary 1 throu ghD ecember31

P lan A dministrator: GlobalImagingSystems,Inc.B enefits C ommittee3903N orthd ale B lvd .,Su ite 200 WTampa,Florid a 33624(8 13)960-5508

The P lan A d ministrator is responsible forprovid ing you with information regard ing you rrights and benefits u nd erthe P lan,filingvariou sreports and forms withthe D epartmentof L aborand the InternalRevenu e Service,making alld iscretionary d eterminations u nd erthe P lan,andgivingd istribu tion d irections to the Tru stee.

A gentforS erviceof L egalP rocess: Kristy D .Schmid t,SP H R

D irector,C ompensation & B enefitsGlobalImagingSystems,Inc.3903N orthd ale B lvd .,Su ite 200 WTampa,Florid a 33624

L egalprocess also may be served on the Tru steeorthe P lan A d ministrator.

Tru stee: P ru d entialB ank& Tru stC ompany30 Scranton O ffice P arkScranton,P A 18 50 7


TY P E O F P L A N

The P lan is a 401(k) plan.The pu rpose of the P lan is to encou rage you to prepare for you rretirementby permittingyou to save on apre-tax basis,whichis permitted u nd erC od e § 401(k).The P lanalso allows you to save on an after-tax “Roth”basis whichis permitted u nd erC od e § 402A .To fu rtherencou rage you to save money throu gh the P lan,the Employermay make matching contribu tions on aportion of the amou ntyou save.In ad d ition,the P lan provid es thatthe Employer may make a profitsharingcontribu tion on you rbehalf forcertain P lan Y ears,althou ghithas notd one so in the past.

Und erthis type of plan,there is no fixed d ollaramou ntof retirementbenefits.The amou ntofyou rbenefitfrom the P lan willequ althe amou ntof you rvested accou ntbalance atthe time you rbenefitsare d istribu ted . The amou nt in you r accou nt(s) will reflect the Employer's contribu tions, you rcontribu tions,if any,the length of time you participated in the P lan and you rsu ccess in investingyou raccou nt.

A lthou ghagovernmentalagency known as the P ension B enefitGu aranty C orporation (" P B GC " )insu res the benefits payable u nd erplans whichprovid e forfixed and d eterminable retirementbenefits,theP B GC d oes notinclu d e this P lan within its insu rance program becau se this P lan d oes notprovid e afixedand d eterminable retirementbenefit.

P A RTIC IP A TIO N A N D S E RV IC E

Eligibility to Make 401(k) Contributions. Y ou are eligible to make 401(k)C ontribu tions into theP lan when you satisfy the followingeligibility requ irements:

Y ou are an employee of the Employerotherthan aleased employee,amemberof acollectivebargainingu nitwhose u nion contractd oes notprovid e foryou rparticipation,an ind ivid u alwho isclassified by the Employeras an ind epend entcontractor,oranonresid entalien.

Eligibility to Receive Matching Contributions and Profit Sharing Contributions, If Any. Y ouare eligible to participate in the P lan forpu rposes of receiving EmployerM atching C ontribu tions andEmployerP rofitSharingC ontribu tions,if any,(as d iscu ssed in the P lan C ontribu tions section)when yousatisfy the followingeligibility requ irements:

Y ou are an employee of the Employerotherthan aleased employee,amemberof acollectivebargainingu nitwhose u nion contractd oes notprovid e foryou rparticipation,an ind ivid u alwho isclassified by the Employeras an ind epend entcontractor,oranonresid entalien.

Y ou have completed one " Y earof Service," as d efined below.

Y ou willbe eligible to receive EmployerM atching C ontribu tions and EmployerP rofitSharingC ontribu tions,if any,on the Janu ary 1,A pril1,Ju ly 1,orO ctober1 (if you are employed on thatd ate)nextfollowingthe d ate you satisfy the eligibility requ irements.

Example: If you begin work on Febru ary 15 and you are cred ited with a" Y earof Service" by the following Febru ary 14,you willenterthe P lan for pu rposes of receiving Employer M atchingC ontribu tions and EmployerP rofitSharingC ontribu tions,if any,on the nextA pril1.


Y ou d o notneed to complete any form or take any action in ord er to become a participant.H owever,you shou ld d esignate abeneficiary to ind icate to whom benefits shou ld be paid in the eventofyou rd eathafteryou have accru ed benefits u nd erthe P lan.A s d iscu ssed in the P lan C ontribu tions section,the Employerwillau tomatically withhold 401(k)C ontribu tions on you rbehalf commencingwithin 30d ays afteryou are firsteligible to contribu te u nless you electotherwise.Therefore,if you d o notwishtomake 401(k) C ontribu tions,or if you wish to contribu te a d ifferent amou nt than the au tomaticwithhold ing percentage,you mu stnotify the P lan A d ministrator. In ad d ition,you shou ld ind icate howyou wantyou raccou ntbalances invested as d iscu ssed in the M aintenance and Investmentof A ccou ntssection.

If you terminate employment after becoming a participant in the P lan and later retu rn toemployment,you willbecome a participantimmed iately u pon you r reemployment.If you terminateemploymentaftersatisfying the eligibility cond itions to receive EmployerM atching C ontribu tions andEmployer P rofit Sharing C ontribu tions,if any,bu t before the next qu arterly entry d ate for thosecontribu tions,you willbecome aparticipantimmed iately if you retu rn to employmenton orafterthatentry d ate.If you terminate employmentbefore satisfying the eligibility cond itions and laterretu rn toemployment,you mu stsatisfy the eligibility cond itions before you are eligible to receive EmployerM atchingC ontribu tions and EmployerP rofitSharingC ontribu tions.

How You Earn a Year of Service for Purposes of Eligibility to Participate.Y ou r service ismeasu red in " H ou rs of Service" and " Y ears of Service," as follows:

H ou rs of Service.Generally,you willbe cred ited withan H ou rof Service foreachhou rforwhich you are paid orare entitled to be paid forworking.In ad d ition,you willbecred ited withu pto 501 H ou rs of Service forany period of time forwhichyou were paidor entitled to be paid d u ring which you d id not work (su ch as vacation,holid ays,d isability,layoff orleave of absence).

Y ears of Service.Generally,you willbe cred ited with one Y ear of Service for each" compu tation period " in which you earn 1,000 or more H ou rs of Service.Y ou r firstcompu tation period is the 12-consecu tive-month period beginning on you rd ate of hire.Thereafter,you rcompu tation period s are the P lan Y ears,beginning with the P lan Y earthatinclu d es the firstanniversary of you rd ate of hire.

P L A N C O N TRIB UTIO N S

Compensation Used in Calculating Plan Contributions. For pu rposes of calcu latingcontribu tions to the P lan,you rC ompensation inclu d es the totalremu neration thatyou received from theEmployerd u ring the P lan Y earwhile you were aparticipantforservices rend ered exclu d ing severancepayments.In ad d ition,C ompensation inclu d es salary red u ction-type contribu tions to this P lan,acafeteriaplan,aflexible spend ing accou nt,ad epend entcare assistance plan,an ad option assistance plan,and aqu alified transportation fringe benefit.C ompensation d oes notinclu d e reimbu rsements orotherexpenseallowances,fringe benefits (cash and noncash),moving expenses,d eferred compensation,and welfarebenefits.(S pecialN ote:Und erfed erallaw,the amou ntof C ompensation thatmay be consid ered forP lanpu rposes is limited to ad ollaramou ntwhichis ind exed and may change from yearto year.Forthe P lanY earbeginningJanu ary 1,2018 ,this limitis $27 5,000.)

401(k) Contributions.A s aparticipantin the P lan,you may electto d eferreceivingaportion ofyou r C ompensation and have the Employer contribu te thatamou ntto the P lan on you r behalf.Thesecontribu tions are called " 401(k) C ontribu tions." B ecau se you d o not receive these amou nts,thesecontribu tions are notsu bjectto fed eralincome tax and ,in moststates,state income tax,in the yearin


whichthey are mad e (u nless they are treated as RothC ontribu tions as explained below).Thu s,you d elaypaying income taxes on this money u ntilit is actu ally paid ou t of the P lan to you .Y ou r 401(k)C ontribu tions are su bjectto SocialSecu rity (" FIC A " )taxes.

Y ou may electRoth tax treatmentfor allor any portion of you r 401(k)C ontribu tions (“RothC ontribu tions”). Roth C ontribu tions are mad e on an after-tax basis and therefore are inclu d ed in you rgross income fortax pu rposes.Y ou mu stmake the RothC ontribu tion tax treatmentelection priorto thed ate the contribu tions are withheld from you rC ompensation. B ecau se RothC ontribu tions have alread ybeen inclu d ed in you r taxable income,you willnotbe taxed on these contribu tions when they ared istribu ted to you .H owever,the earnings on RothC ontribu tions willbe taxable when d istribu ted u nlessthe d istribu tion is a“qu alified d istribu tion.”Referto the section entitled “Taxation of B enefits”in thisSP D formore information.Y ou relection of pre-tax orRothtax treatmentforyou r401(k)C ontribu tionsis irrevocable and cannotbe changed afterthe contribu tions have been mad e.

Automatic Election of 401(k) Contributions. Effective on orafterJu ly 1,2014,u nless you electotherwise,the Employerwillau tomatically withhold 1% of you rC ompensation and contribu te itto theP lan on you r behalf,effective 30 d ays following the d ate you are firsteligible to contribu te.Y ou rcontribu tions willbe invested in the targetretirementfu nd foryou rage offered u nd erthe P lan.Y ou canchange this d efau ltinvestmentelection atany time by complyingwiththe proced u res established by theP lan A d ministrator.If you wish to avoid au tomatic withhold ingof 401(k)C ontribu tions you mu stelectotherwise in accord ance withproced u res established by the P lan A d ministrator.If you are au tomaticallyenrolled in the P lan and you wish to stopcontribu ting and withd raw you rau tomatic contribu tions (andrelated earnings)from the P lan,you willhave 90 d ays from the d ate of you rfirstau tomatic contribu tionto withd raw you rau tomatic contribu tions (and related earnings)with no tax penalty. If you withd rawyou rau tomatic contribu tions,you willlose any EmployerM atchingC ontribu tions mad e withrespecttothe au tomatic 401(k)C ontribu tions.

If you were au tomatically enrolled in the P lan priorto Ju ly 1,2014,you rau tomatic enrollmentelection thatis cu rrently applicable to you willremain in place atthe same contribu tion percentage ineffecton Ju ly 1,2014,u nless you electotherwise.

D efau ltA u tomatic A ccelerator.Effective priorto D ecember31,2014,you r401(k)C ontribu tionsau tomatically increased by 1% on the firstpayrollperiod beginning on orafterJanu ary 1 of each year(u nless you elected not to have the au tomatic accelerator apply or elected a d ifferent percentageaccelerator)if:

you were contribu tingatleast1% of you rC ompensation,bu tless than 10% on O ctober1,2011,or

you were hired on orafterO ctober1,2011 and were contribu ting atleast1% of you rC ompensation,bu tless than 10%.

If you have been su bjectto the d efau ltau tomatic accelerated priorto D ecember31,2014,you rau tomatic enrollmentelection thatwas applicable atD ecember31,2014 willremain in place atthe samecontribu tion percentage in effecton D ecember31,2014 and willnotincrease,u nless you electotherwise.

Limitations on 401(k) Contributions.In general,you may elect to contribu te any wholepercentage of you rC ompensation from 1% to 7 5%.H owever,there are certain exceptions to the 7 5%limit:

1. The amou ntwithheld from you r paycheck willnever exceed 100% of you rC ompensation after su btracting allvolu ntary and mand atory d ed u ctions andwithhold ings.


2. Und erfed erallaw,the maximu m amou ntof 401(k)-type contribu tions (bothpre-tax and Roth)you can make to all401(k)plans in whichyou participate in anycalend aryearis limited to $18 ,500 for2018 .This limitis ind exed forincreasesin the costof livingand may be increased in fu tu re calend aryears.

This d ollarlimitapplies to you r401(k)C ontribu tions u nd erthis P lan as wellasany other401(k)savings plans in which you may participate in the same year(otherthan any C atch-UpC ontribu tions).The Form W -2 you receive from eachemployerforthe calend aryearwilllistyou rtotal401(k)contribu tions forthatcalend ar year u nd er thatemployer's plan.If you r totalexceed s the maximu mamou nt,you mu sthave the excess amou ntd istribu ted from one of the plans byA pril15th in orderto avoid certain penalty taxes.If you d ecid e you wanttheexcess contribu tions d istribu ted from this P lan, you mu st notify the P lanA d ministratoras soon as possible followingthe end of the calend aryearin whichyou mad e the excess 401(k)contribu tion so thatthe Tru stee willhave enou ghtime to actu ally refu nd the excess amou ntto you ,ad ju sted to reflectearnings orlosses,by A pril15th.(S pecialN ote:The d ollarlimitd oes notapply to rollovercontribu tions ortransferred benefits,as d iscu ssed below,orto any amou ntyoucontribu te on asalary red u ction basis u nd eracafeteriaplan,flexible spend ingaccou ntplan,d epend entcare assistance plan,an ad option assistance plan,oraqu alified transportation fringe benefit.)

3. There is also alimiton the amou ntof 401(k)C ontribu tions thatcan be mad e tothe P lan in any yearby certain highly compensated participants.The exactlimitwillvary from yearto year becau se itis calcu lated by comparing the averageamou nt of 401(k) C ontribu tions mad e by allof the nonhighly compensatedparticipants to the average amou ntof 401(k)C ontribu tions mad e by allof thehighly compensated participants.If this limitis exceed ed ,(a)excess amou nts,ad ju sted to reflectearnings orlosses,may be d istribu ted to certain of the highlycompensated participants,or(b)aSpecialEmployerC ontribu tion may be mad eand allocated amongthe nonhighly compensated participants.

4. Fed erallaw also limits the totalamou ntthatcan be ad d ed to you raccou nts u nd erthe P lan.Effective for P lan Y ears beginning Janu ary 1,2018 ,the limitis thelesserof 100% of you rC ompensation from the Employeror$55,000.This limitwillbe ind exed forincreases in the costof livingand may be increased in fu tu reyears.

Catch-Up Contributions. A n ad d itionaltype of contribu tion permitted u nd erthe P lan is called aC atch-UpC ontribu tion.Y ou are eligible to make C atch-UpC ontribu tions if you are age 50 orold er(orwillattain age 50 by the lastd ay of the P lan Y ear).If mad e on apre-tax basis,C atch-UpC ontribu tions arenotsu bjectto fed eralincome tax and ,in moststates,state income tax,in the yearin whichthey are mad e,bu tare su bjectto FIC A taxes.Y ou may electRothtax treatmentforallorany portion of you rC atch-UpC ontribu tions. C atch-Up C ontribu tions are not su bject to the limitations imposed on 401(k)C ontribu tions. If you are eligible to make C atch-UpC ontribu tions,the law permits you to make C atch-Up C ontribu tions to the P lan each P lan Y ear even if thatcontribu tion wou ld exceed the limits thatotherwise apply to 401(k)C ontribu tions.Y ou are limited on the amou ntof C atch-UpC ontribu tions youcan make to all plans in which you participate in any calend ar year.The maximu m C atch-UpC ontribu tion for2018 is $6,000.This limitwillbe ind exed forincreases in the costof livingand may beincreased in fu tu re years.


Therefore,if you are eligible to make C atch-UpC ontribu tions forthe 2018 P lan Y ear,you cou ldmake amaximu m 401(k)C ontribu tion (both pre-tax and Roth combined )of $18 ,500 and amaximu mC atch-UpC ontribu tion (bothpre-tax and Rothcombined )of $6,000,foratotalcontribu tion to the P lan of$24,500 forthe 2018 P lan Y ear.

Making Changes in Your Contributions.Generally,you may begin,su spend ,orresu me makingcontribu tions,or change the amou ntof you r contribu tions atany time effective for the nextpayd ateimmed iately following(oras soon thereafteras practicable).To effectany of these types of changes,youmu stcomply withthe proced u res established by the P lan A d ministratorforaparticu larchange.

Employer Matching Contributions.To encou rage you to make contribu tions to the P lan and tohelp you accu mu late fu nd s for you r fu tu re financialsecu rity,the Employer may make EmployerM atching C ontribu tions on you rbehalf equ alto 7 5% of you r401(k)and C atch-UpC ontribu tions u ptothe first6% of you rC ompensation forthatpayrollperiod foramaximu m M atchingC ontribu tion of 4.5%of you r C ompensation for the payrollperiod . The Employer is notrequ ired to make d iscretionaryEmployerM atchingC ontribu tions forany P lan Y ear.

Special Employer Contributions.For any P lan Y ear,the Employer may make a SpecialEmployerC ontribu tion to the P lan to enable the P lan to pass certain nond iscrimination tests u nd erfed erallaw.The Employer may,in its d iscretion,d esignate allor any portion of its annu alcontribu tion as aSpecialEmployerC ontribu tion.The P lan A d ministratorwillallocate the SpecialEmployerC ontribu tion,if any,to the 401(k) C ontribu tions accou nts of the nonhighly compensated participants.The P lanA d ministrator willbase each nonhighly compensated employee's allocation of the SpecialEmployerC ontribu tion,if any,u pon his orherproportionate share of C ompensation paid d u ringthe P lan Y earto allnonhighly compensated participants.

Profit Sharing Contribution .In ad d ition to the Employer's M atching C ontribu tions,each yearthe Employer,in its sole d iscretion,willd etermine whetheritwillmake aP rofitSharingC ontribu tion andthe amou nt,if any,of its contribu tion.The Employer is not requ ired to make a P rofit SharingC ontribu tion forany P lanY ear.

Eligibility for an Allocation of Profit Sharing Contributions.To be eligible foran allocation ofaP rofitSharingC ontribu tion,you mu stbe employed on the lastd ay of the P lan Y earand have completedat least 1,000 H ou rs of Service for the Employer d u ring the P lan Y ear,u nless you r employmentterminated d u e to retirementatage 65(the P lan's normalretirementage),d isability ord eath.

Allocation Formula.A ny P rofit Sharing C ontribu tion willbe allocated among alleligibleparticipants on apro ratabasis u singafraction calcu lated by d ivid ingeachparticipant's C ompensation bythe totalC ompensation foralleligible participants.

Example:A ssu me there are five eligible participants in the P lan for the P lan Y ear, withC ompensation of $12,500,$23,200,$35,000,$47 ,500 and $7 2,300,respectively.ThetotalC ompensation forallof the eligible participants is $190,500.The Employerd ecid esto contribu te $15,000 to the P lan as a P rofitSharing C ontribu tion.The allocation iscalcu lated below.

P articipantA [$12,500/$190,500] x $15,000 = $ 98 4P articipantB [$23,200/$190,500] x $15,000 = 1,8 27P articipantC [$35,000/$190,500] x $15,000 = 2,7 56P articipantD [$47 ,500/$190,500] x $15,000 = 3,7 40P articipantE [$7 2,300/$190,500] x $15,000 = 5,693

Totalallocation $15,000


Rollover Contributions and Transferred Benefits. If you previou sly worked for anotheremployer,you may have accu mu lated benefits u nd eranotheremployer-sponsored retirementplan.Und ercertain circu mstances,you may be able to pu tsome orallof those benefits into this P lan by making a" Rollover C ontribu tion" or having you r vested benefits d irectly rolled into this P lan from you r prioremployer's plan.If you are anewly hired employee,you may make aRolloverC ontribu tion before youare eligible to participate in the P lan.H owever,you willnotbe eligible to make any contribu tions orhaveany Employercontribu tions allocated to you raccou ntu ntilyou have satisfied the eligibility requ irements.

M osttypes of benefitpayments can be rolled over.These types of payments are called " eligiblerollover d istribu tions." H owever,the following types of benefit payments cannot be rolled over:installmentorannu ity payments mad e overaperiod of atleast10 years oroveryou rlife expectancy orthe jointlife expectancy of you and you rbeneficiary,payments requ ired to be mad e to you on orafteryou rrequ ired beginningd ate (generally,when you attain age 7 0½),and hard shipd istribu tions.

If you alread y received abenefitpaymentthatis an eligible rolloverd istribu tion,within 60 d aysof the d ate you received you rd istribu tion,you may contribu te to the P lan some orallof the amou ntyoureceived (plu s an ad d itionalamou ntequ alto the taxes thatwere withheld ).If you d eposited benefits youreceived from aprioremployer's plan in a" RolloverIRA " ,you may have the benefits in you rRolloverIRA ,inclu d ingany earnings allocated while the fu nd s were in the RolloverIRA ,d istribu ted to you andcontribu te them to this P lan within 60 d ays of the d ate you receive them.Forthis pu rpose,a" RolloverIRA " is an Ind ivid u alRetirementA ccou ntthatcontains only fu nd s received from one or more prioremployers'qu alified plans and no fu nd s you contribu ted in the form of IRA contribu tions.If you have notalread y received you rbenefitpaymentfrom you rprioremployer's plan,you may electto have some orallof you rbenefitmad e payable d irectly to this P lan and thu s have no taxes withheld from you rbenefit.

The P lan accepts RolloverC ontribu tions from aC od e § 401(a)qu alified plan,aC od e § 403(a)plan,aC od e § 403(b)plan,oraC od e § 457 (b)plan maintained by agovernmentalemployer.The P lanalso accepts RolloverC ontribu tions thatinclu d e 401(k)and C atch-UpC ontribu tions d esignated as RothC ontribu tions thatwere mad e to aC od e § 401(a)qu alified plan oraC od e § 403(b)plan.If you receive ad istribu tion from you rspou se's accou nt(held in one of these types of plans)as aresu ltof you rspou se'sd eath or pu rsu antto a qu alified d omestic relations ord er,the P lan willacceptthe d istribu tion as aRolloverC ontribu tion to you raccou nt.

The P lan A d ministrator mu stapprove allRollover C ontribu tions.If you have benefits fromanotheremployer's plan orin aRolloverIRA and you wantto pu tthese fu nd s into this P lan,contacttheP lan A d ministratorto obtain the necessary forms and to d etermine whetheryou rfu nd s are eligible.

Limits on Contributions.Und erfed erallaw,effective forP lan Y ears beginningJanu ary 1,2018 ,the maximu m amou ntthatmay be allocated to you raccou nts in any P lan Y earis the lesserof 100% ofyou r C ompensation or$55,000.This limitwillbe ind exed forcostof living and may be increased infu tu re years.This limitapplies to you r401(k)C ontribu tions as wellas to allcontribu tions the Employermakes on you rbehalf.This limitd oes notapply to any RolloverC ontribu tions you make to the P lan.P artof this limitapplies to C atch-UpC ontribu tions.The 100% of C ompensation limitapplies to you rC atch-UpC ontribu tions,bu tthe $55,000 limitd oes not.

Special Top-Heavy Rule.Fed erallaw also provid es thataspecialru le applies forany P lan Y earin which the P lan is " top-heavy." A plan is consid ered " top-heavy" if the accou ntbalances of certainhighly paid participants (the " key participants" )total60% ormore of the totalassets in the P lan.Thespecialru le is thateachnon-key participantmu streceive a" top-heavy minimu m contribu tion" u nd ertheP lan.Generally,the amou ntof the top-heavy minimu m contribu tion is the lesserof 3% of C ompensation(for the entire P lan Y ear) or the maximu m percentage allocated to any key employee.N on-key


participants are entitled to the top-heavy minimu m contribu tion if they are employed on the lastd ay of theP lan Y ear,and regard less of whetherthey completed 1,000 hou rs of service in the P lan Y ear.

Reemployed Military Service Employees. If you leave the Employerto serve in the u niformedservices and retu rn to employmentwith the Employer,you are entitled to the restoration of certainbenefits thatyou wou ld have received bu tforyou rleave of absence d u e to qu alified military service.Q u alified military service is any service in the u niformed services by any ind ivid u alif the ind ivid u alisentitled to reemploymentrights with respectto the service.If you are a reemployed military serviceemployee you may make u p 401(k) and C atch-Up C ontribu tions and receive Employer M atchingC ontribu tions once you retu rn to employmentwith the Employer.Y ou mu stmake u pyou r401(k)andC atch-Up C ontribu tions d u ring the period which begins on the d ate you are reemployed with theEmployerand end s on the earlierof:(1) three times you rperiod of qu alified military service or(2)fiveyears. If you make 401(k) and C atch-Up C ontribu tions for which Employer M atching C ontribu tionswou ld have been mad e if the 401(k) and C atch-Up C ontribu tions had been actu ally mad e d u ring theperiod of qu alified military service,the Employerwillcontribu te matchingcontribu tions to you raccou nt.The Employerwillalso make any othercontribu tions to the P lan thatyou d id notreceive d u e to qu alifiedmilitary service.

M A IN TE N A N C E A N D IN V E S TM E N T O F Y O UR A C C O UN TS

Maintenance of Accounts.A llcontribu tions to the P lan are held in a tru stfu nd .The Tru steeappointed by the Employeris responsible formanagingthe assets in the tru stfu nd ,maintainingaccu rateand d etailed record s concerningthe assets in the tru stfu nd and ,atthe d irection of the P lan A d ministrator,makingalld istribu tions u nd erthe P lan.The Tru stee willestablishand maintain one ormore accou nts onyou rbehalf,as applicable.

Valuation Frequency.The lastd ay of eachP lan Y earis d esignated as a" valu ation d ate." A s ofeach valu ation d ate,the accou nts of allparticipants willbe u pd ated to reflectallcontribu tions,loansrepayments,d istribu tions,in-service d istribu tions,and earnings orlosses d u e to investmentperformance.A tthe d iscretion of the P lan A d ministrator,accou nts may be valu ed on amore frequ entbasis.A tthepresenttime,the Tru stee valu es accou nts on each d ay thatthe N ew Y ork Stock Exchange is open forbu siness.

Investment of Accounts.Und er§ 404(c)of the Employee RetirementIncome Secu rity A ctof197 4 (" ERISA " ),if participants in aqu alified pension orprofitsharing plan are permitted to d irecttheinvestmentof theiraccou nts in abroad range of investmentalternatives,the fid u ciaries of the P lan areabsolved from liability or responsibility for any loss resu lting to a P lan participantas a resu ltof theparticipant's investmentd ecisions.The P lan is intend ed to be a plan thatsatisfies the requ irements ofERISA § 404(c).A ccord ingly,the Tru stee maintains avariety of investmentfu nd s in which you mayelectto investyou raccou ntbalances.

Y ou may invest you r accou nt balances in any one or more of the available fu nd s,in thepercentages permitted by the P lan A d ministrator.W hen you become a participant,you willreceiveinformation concerningthe variou s fu nd s thatare available.Y ou willalso be ad vised as investmentfu nd sare ad d ed orremoved .Y ou may d irectthe investmentof you raccou nts by complyingwiththe proced u resd esignated by the P lan A d ministrator.

Investment Changes.Generally,you may su bmitchanges to you rinvestmentelections atanytime.A ny change you make willbe effective generally on the nextbu siness d ay,u nless u nu su almarketcond itions d ictate otherwise oru nless the P lan is in ablackou tperiod d u e to implementation of changes,u pgrad es,maintenance orsimilaractivities.


V E S TIN G

W hetheryou are entitled to receive some orallof you raccou ntbalances when you remploymentterminates orare entitled to receive an in-service d istribu tion d epend s on whetheryou are " vested ." B eingvested means you have earned anonforfeitable rightto receive some orallof the amou ntallocated to you raccou nts in the P lan.

Y ou are always 100% vested in you r 401(k) C ontribu tions accou nt,C atch-Up C ontribu tionsaccou nt,RothC ontribu tions accou ntand RolloverC ontribu tions accou nt,if any.Y ou oryou rbeneficiarywill become 100% vested in you r Employer M atching C ontribu tions accou nt and P rofit SharingC ontribu tions accou nt(you r" Employeraccou nts" )onthe earliestof the followingd ates:

1 The d ate you attain age 65 (while employed ),whichis the P lan's normalretirementage.

2 The d ate you remploymentterminates on accou ntof d isability (ForP lanpu rposes," d isability" means you have been d etermined by the SocialSecu rity A d ministration to be d isabled for pu rposes of the SocialSecu rity A ct).

3 The d ate you remploymentterminates d u e to you rd eath.

4 The d ate you complete 6 years of service.

If you terminate employmentpriorto any of the above d ates,you willbe vested in you rEmployeraccou nts in accord ance withthe followingsched u le:

Y ears of Service N onforfeitable P ercentage

L ess than 2 ........................................................0%2 .....................................................20%3.....................................................40%4.....................................................60%5.....................................................8 0%6...................................................100%

Years of Service for Vesting Purposes.Generally,you willearn one Y earof Service foreachP lan Y earin whichyou are cred ited with1,000 ormore H ou rs of Service,beginningwiththe P lan Y earin whichyou are hired .

Breaks in Service.Y ou willincu raone-yearB reakin Service as of the lastd ay of any P lan Y earin whichyou are cred ited withfewerthan 501 H ou rs of Service.W hile this mostoften occu rs when you remploymentterminates,itcan also occu r if you work a limited amou ntof time in a P lan Y ear (forexample,if you workon apart-time basis).Y ou willincu raForfeitu re B reakin Service on the lastd ay ofyou r5th consecu tive one-yearB reakin Service.

Solely for the pu rpose of preventing a B reak in Service,in ad d ition to the H ou rs of Servicecred ited for time worked or paid ,as d iscu ssed above,you may be cred ited with u p to 501 H ou rs ofService foraperiod of time d u ring which you were absentfrom work becau se of you rpregnancy,thebirthof you rchild orthe placementof achild withyou in connection withan ad option,orto care foryou rchild immed iately afterthe child 's birth,placementorad option.This ad d itionalcred itwillbe applied in


the P lan Y earin which the absence began if itis need ed to preventaB reakin Service.O therwise,thisad d itionalcred itwillbe applied in the followingP lan Y ear,if itis need ed to preventaB reakin Service.

Effect of Breaks in Service.If you d o notincu r a B reak in Service,you r service with theEmployer willbe consid ered to be continu ou s even if you leave the Employer and are su bsequ entlyrehired .If you incu raForfeitu re B reakin Service afteryou have earned 6 years of service (and thu s arevested in 100% of you rEmployeraccou nts)and are su bsequ ently rehired ,you willbe 100% vested inyou r P re-B reak Employer accou nts and you r Employer accou nts earned su bsequ entto you r B reak inService.If you incu raForfeitu re B reakin Service before you have earned 6 years of service (and thu s arenot100% vested in you r Employer accou nts) and retu rn to work,you r service su bsequ entto you rForfeitu re B reak in Service will not increase the vesting percentage in you r P re-B reak Employeraccou nts.A llof you rservice (bothpre-B reakand post-B reak),however,willcou ntforpu rposes of you rvestingpercentage in you rP ost-B reakEmployeraccou nts.

Vesting in Accounts Transferred to or Merged into the Plan.If you were aparticipantin aplanthat was merged into this P lan or if you r accou nts were transferred to this P lan au tomatically inconnection withthe pu rchase by aGlobalImagingSystems,Inc.related company of you remployer(you r“M ergerA ccou nts”),ad ifferentvestingsched u le may apply to some orallof you rM ergerA ccou nts thatare employercontribu tion accou nts.A llof you r401(k),catch-u p,after-tax,Roth,and Rolloveraccou ntsthatare M ergerA ccou nts are 100% vested and may have been combined withthose same type accou ntsu nd erthis P lan.If you have any qu estions concerningyou rvestingpercentage foraM ergerA ccou nt,youshou ld contactthe P lan A d ministrator.

Forfeitures.If you r employmentterminates and you are notvested in any portion of you rEmployer accou nts,you r entire Employer accou nts willbe forfeited as of the d ate you terminateemployment.If you r employmentterminates and you are vested in only a portion of you r Employeraccou nts,the nonvested portion of you raccou ntwillbe forfeited on the earlierof the following:

(1) The d ate you incu raForfeitu re B reakin Service,or

(2) The d ate you receive ad istribu tion of the vested portion of you raccou nt(N ote:See the specialpay-backru le d escribed below).

If you retu rn to workwiththe Employerbefore incu rringaForfeitu re B reakin Service and you d id notreceive ad istribu tion of the vested portion of you raccou nt,the nonvested portion of you raccou ntwou ldstillbe in the P lan in you raccou nt.

Pay-Back Rule.If the nonvested portion of you rEmployeraccou nts was forfeited becau se youreceived ad istribu tion of the vested portion of you raccou nt,you can have the nonvested portion restoredif you (1)are reemployed by the Employerbefore incu rring aForfeitu re B reak in Service and (2)" payback" the d istribu tion you received priorto the time you otherwise wou ld incu raForfeitu re B reak inService,orno laterthan five years afteryou retu rn to employmentwiththe Employer.

If you are reemployed and have any qu estions abou tthe treatmentof you rpriorservice oryou rprior accou nt balances or you r right to repay any d istribu tion you received , contact the P lanA d ministrator.

Treatment of Forfeitures. If there are participant forfeitu res u nd er the P lan, the P lanA d ministratorwillapply them to restore forfeited amou nts and then willu se any remainingforfeitu res tored u ce the P lan expenses and to red u ce the Employer C ontribu tions the Employer wou ld otherwisecontribu te,as d etermined by the P lan A d ministratorin its d iscretion.


P A Y M E N T O F B E N E FITS

Form of Payment. Y ou rvested benefitwillbe paid to you in alu mpsu m payment.

Timing of Distribution.Generally,if you r vested accou ntbalance (inclu d ing you r RolloverC ontribu tions accou nt)is $1,000 orless,you rbenefitwillau tomatically be paid to you ,u su ally no laterthan 60 d ays afterthe close of the P lan Y earin whichyou terminate employmentforany reason inclu d ingd eath,d isability orattainmentof normalretirementage.H owever,you rbenefitwillneverbe d istribu tedearlierthan 30 d ays afterthe d ate you receive information concerning you rrolloverrights,u nless youwaive the remaind erof the 30-d ay notice period by requ estingad istribu tion.

Generally,if you r vested accou nt balance (inclu d ing you r Rollover C ontribu tions accou nt)exceed s $1,000,you may electto receive you rd istribu tion atany time (by requ estingad istribu tion),oryou may d eferyou rd istribu tion (by failing to requ estad istribu tion)u ntilas late as the A pril1 of thecalend aryearfollowingthe laterof the yearin whichyou attain age 7 0½ orthe yearin whichyou retire(you r" requ ired beginningd ate" ).Und erfed erallaw,benefitpayments mu stcommence no laterthan you rrequ ired beginningd ate.

If the P lan A d ministratoris u nable to locate you atyou rlastad d ress of record ,paymentof you rbenefits u nd erthe P lan may be d elayed .Therefore,if you d ecid e to postpone d istribu tion of you rbenefit,itis importantthatyou notify the Employer(and the P lan's record keeper)of any changes in you rmailingad d ress and /orname.Foreach P lan Y earyou rinterestremains in the tru stfu nd ,itwillbe invested inaccord ance withyou rinvestmentd irection,u nless the P lan no longerpermits you to d irectthe investmentof you raccou nt.

P riorto any d istribu tion of you rbenefits,you willbe fu rnished withinformation concerningyou rrights,if any,to rollsome orallof you rd istribu tion,to an " eligible retirementplan" thataccepts rollovercontribu tions.Y ou have the rightto consid eryou rrolloverrights foraminimu m of 30 d ays followingthed ate you receive the information.In certain circu mstances,you may waive the remainingportion of you r30-d ay election period by requ estingad istribu tion.

Payment of Benefits Upon Death.If you d ie priorto receiving allof you rbenefits u nd ertheP lan,the Tru stee willpay the balance of you r accou ntto you r beneficiary.A ccord ingly,you shou ldd esignate a beneficiary to ind icate to whom benefits shou ld be paid in the eventof you r d eath.Y oushou ld d esignate you rbeneficiary when you enrollin the P lan and wheneveryou rpersonalcircu mstanceschange.If you are married ,you rspou se mu stconsentto any beneficiary d esignation thatd oes notnamehim orheras you rsole beneficiary.

If you failto d esignate abeneficiary orif the beneficiary you d esignated pred eceases you ,you rbenefits willbe paid to you rsu rvivingspou se.If you d o nothave asu rvivingspou se,you rbenefits willbe paid to you rchild ren.If you d o nothave asu rvivingspou se orany child ren,you rbenefits willbe paidto you rparents.If you d o nothave asu rvivingspou se,any child ren,orany livingparents,you rbenefitswillbe paid to you restate.

If you d esignate you r spou se as you r beneficiary,and you are later d ivorced from you rbeneficiary,you rbeneficiary d esignation is revoked as of the d ate the d ivorce is final. If you wish tocontinu e to name you rformerspou se as you rbeneficiary,you mu stred esignate the formerspou se as you rbeneficiary afterthe d ate the d ivorce is final.

Generally,benefits mu stbe paid to you rbeneficiary within five years of the d ate of you rd eath.


Payment of Benefits Upon Disability.If you remploymentterminates on accou ntof d isability,you willbe entitled to receive you rbenefits in the same manneras aterminated employee.D isabilityu nd erthe P lan means thatthe SocialSecu rity A d ministration has d etermined thatyou are d isabled forpu rposes of the SocialSecu rity A ct.The P lan A d ministratormay requ ire aphysicalexamination in ord erto confirm the d isability.If you become d isabled and d o notreceive C ompensation from the Employer,you willnotreceive an allocation of the Employer's contribu tion to the P lan d u ring the period ofd isability.

L O A N S

Loans.The P lan d oes notpermitparticipants to borrow fu nd s from theirvested accou ntbalances.H owever,if you were aparticipantin aplan thatwas merged into this P lan orif you raccou nts weretransferred to this P lan au tomatically in connection withthe pu rchase by aGlobalImagingSystems,Inc.related company of you remployerand you had an ou tstand ing plan loan atthattime,you rloan wou ldalso have been transferred to this P lan.Y ou may continu e to repay you rloan thatwas transferred to thisP lan u nd erthe same terms and cond itions thatapplied to you rloan before itwas transferred to this P lan;however,no ad d itionalloans willbe mad e from this P lan. Y ou rloan repayments mu stbe paid throu ghpayrolld ed u ction,if available,orby personalcheck,if you rpayrolld oes notcoverthe loan repaymentamou nt.

L eave of A bsence. If you take an u npaid leave of absence whichis approved by the Employer,you may (1)make payments by personalcheckor(2)su spend makingloan payments (foru pto one year)while on u npaid leave of absence.If you su spend payments while on u npaid leave of absence,you mu strepay you rloan in fu llwithin five years of the d ate you received the loan proceed s (or,if the loan issecu red by you rprincipalresid ence,by the end of the extend ed paymentperiod ). A ccord ingly,if you roriginalloan repaymentperiod is five years and you su spend payments while on u npaid leave of absence,you mu stmake ad d itionalpayments so thatthe loan is repaid within five years of the d ate the loanproceed s were received .

L oan Su spension foraM ilitary Service Employee.If you take aleave of absence d u e to militaryservice thatis protected by the Uniformed Services Employmentand ReemploymentRights A ctof 1994(“USERRA ”),you rloan payments willbe su spend ed forthe entire period of you rmilitary leave.Interestwillcontinu e to accru e d u ringthe period thatpayments are su spend ed in accord ance withthe interestrateestablished forthe loan,bu twillbe limited by law to amaximu m of 6% annu ally d u ring you rmilitaryleave provid ed thatyou su pply the Employerwithacopy of you rmilitary ord ers and requ estthatthe 6%interestrate be applied .The loan repaymentperiod willbe extend ed by you rperiod of qu alified militaryservice.W hen you retu rn to employmentthe loan may be reamortized if requ ested .If you d o notretu rnto employmentwith the Employer,you willhave atermination from employmentand you rremainingloan balance willbe treated in accord ance with“Events of D efau lt”below.Y ou shou ld contactthe P lanA d ministratorformore d etails.

Events of D efau lt.Y ou rloan willbe in d efau lton the earliestof the followingevents:(1)failu reto make apaymentby the end of the grace period forthe paymentd ate,or(2)termination of employment.A llloans are d u e and payable in fu llwithin 30 d ays followingan eventof d efau ltwhichoccu rs as aresu ltof termination of employment.If paymentis notmad e by the lastd ay of the grace period ,aForm 1099-Rwillbe issu ed to reportthe entire u npaid loan balance (inclu d ingaccru ed interest)as ataxable d istribu tionfrom the P lan,and the u npaid balance willbe su btracted from you raccou ntbalance when you rbenefitsare d istribu ted .

L oan Fees.A ny applicable loan fees and expenses willbe charged to you raccou nt.


If you have any qu estions concerningyou rplan loan and the ru les thatapply to it,you shou ld contacttheP lan A d ministrator.

IN -S E RV IC E D IS TRIB UTIO N S

Distributions Prior to Termination of Employment.Generally,the P lan is d esigned to provid eforyou rfinancialsecu rity when you are no longerworking.H owever,in some circu mstances,itmay bein you rbestinterests to be able to have access to you rbenefits priorto termination of you remployment.C onsequ ently,the P lan provid es thatyou may withd raw fu nd s from some of you raccou nts u nd ercertainlimited cond itions.

In-Service Distributions.The P lan provid es the followingtypes of in-service d istribu tions:

D istribu tions From RolloverC ontribu tions A ccou nt-Y ou may withd raw alloranyportion of you rRolloverC ontribu tions A ccou nt(inclu d ingyou rRothRolloverA ccou nt,if any)atany time.

D istribu tions A fterA ttainingA ge 59½ -Y ou may withd raw any portion of you r401(k)and C atch-UpC ontribu tions accou ntoryou rRoth contribu tions accou nton orafterthed ate you attain age 59½;however,d istribu tions may be requ ested only once each P lanY ear from these accou nts. Y ou may withd raw any portion of you r vested M ergerA ccou nts atany time on orafterthe d ate you attain age 59½.

H ardshipD istribu tions From Y ou r401(k)and C atch-UpC ontribu tions A ccou nt-Ifyou have afinancialhard ship,as d escribed below,you may withd raw some orallof you r401(k)and C atch-UpC ontribu tions (bu tnotany earnings cred ited to you raccou nt)andsome orallof you rM ergerA ccou nts.The followingtypes of expenses orcircu mstancesare consid ered to constitu te financialhard shipforP lan pu rposes.

• Expenses formed icalcare foryou ,you rspou se orany of you rd epend ents.

• Expenses (other than you r regu lar mortgage payments) d irectly related to thepu rchase of you rprimary home (oraresid ence thatwillbecome you rprimaryhome within areasonable period of time).

• Tu ition and related ed u cation fees for the next12 months of post-second aryed u cation foryou ,you rspou se,child ren orany of you rd epend ents.

• Fu nd s requ ired to preventyou from beingevicted orto preventforeclosu re on themortgage on you rhome.

• B u rial or fu neral expenses for you r d eceased spou se, parent, child ren ord epend ents.

• Expenses forthe repairof d amage to you rprimary home thatwou ld qu alify foracasu alty d ed u ction u nd erC od e § 165.

H ard ship d istribu tions are su bjectto the approvalof the P lan A d ministrator and thefollowingcond itions:


• Y ou cannot withd raw any " extra" money. The amou nt of you r hard shipd istribu tion willbe limited to the specific amou ntof the immed iate financialneed ,plu s any taxes thatyou mu stpay on the amou ntd istribu ted .

• Y ou rrequ estmu stspecify the amou ntand natu re of the financialhard shipandyou mu stsu bmitproof of the hard ship.

• To be eligible forahard shipd istribu tion,you mu sthave alread y taken ou tthemaximu m loans permitted (if any)from you raccou nts in the P lan and obtainedallotherloans and d istribu tions permitted u nd erany otherplans maintained bythe Employer.

• If you receive a hard ship d istribu tion,you willnotbe permitted to make any401(k)C ontribu tions orC atch-UpC ontribu tions for6 months followingthe d ateyou receive you rhard shipd istribu tion.

Q u alified ReservistD istribu tion –If you are amemberof amilitary reserve componentand are ord ered orcalled to active military d u ty afterSeptember11,2001 foraperiod inexcess of 17 9 d ays (orforan ind efinite period ),you may withd raw allorany portion ofyou r401(k)C ontribu tions.The P lan mu stmake the d istribu tion to you d u ringthe periodbeginning on the d ate of you rord erorcalland end ing atthe close of the active d u typeriod .

D istribu tion Upon D eemed S everance from E mploymentD u ringM ilitary S ervice –If you are performing service in the u niformed services,you willbe d eemed to havesevered from employmentso thatyou may withd raw allorany portion of you r401(k)C ontribu tions. If you retu rn to employment,you willnotbe permitted to contribu te tothe P lan d u ringthe 6-monthperiod beginningon the d ate of you rd istribu tion.

Y ou rrequ estforan in-service d istribu tion willbe processed as soon as ad ministratively possible afterthed ate you su bmitan In-Service D istribu tion Requ est.

Q UA L IFIE D D O M E S TIC RE L A TIO N S O RD E RS

A d omestic relations ord eris any ju d gmentord ecree thathas been mad e u nd erstate d omesticrelations laws (inclu d ingcommu nity property laws).These ord ers relate to provisions forchild su pport,alimony payments ormaritalproperty rights to aspou se,formerspou se,child orotherd epend ent. Ingeneral,these ord ers are mad e in the cou rse of d ivorce proceed ings.

A " qu alified d omestic relations ord er" or" Q D RO " is any d omestic relations ord erthatrecognizesthe existence of orcreates orassigns the rightto aspou se,formerspou se,child orotherd epend ent(an" alternate payee" )to receive alloraportion of the benefits payable to aP lan participant.A Q D RO mu stclearly specify certain information,inclu d ing you r name and ad d ress,the alternate payee's name andad d ress,socialsecu rity nu mbers of the P lan participantand alternate payee,the amou ntorpercentage ofyou rbenefits to be paid by the P lan to the alternate payee,and the d ate the P articipant's accou nts are to besplitbetween the participantand the alternate payee.The P lan A d ministratormu std etermine whetherthed omestic relations ord eris a" qu alified d omestic relations ord er."

Upon receiptof ad omestic relations ord er(eitherin d raftform orapproved by acou rt),the P lanA d ministratorwillnotify boththe participantand the alternate payee thatthe ord erhas been received ,andthe P lan A d ministratorwillplace ahold on the participant's accou nts whichprohibits the participantfromreceiving a d istribu tion (either u pon termination of employmentor in-service) or from receiving the


proceed s of aplan loan (if available u nd erthe P lan).In ad d ition,the P lan A d ministratorwillplace aholdon the participant's accou nts which prohibits the participantfrom receiving ad istribu tion (eitheru pontermination of employmentorin-service)orfrom receiving the proceed s of aplan loan if ad omesticrelations cou rtissu es an ord errequ esting su ch action orif the P lan A d ministratorreceives informationthatcau ses the P lan A d ministratorto reasonably believe thatad omestic relations ord erwillbe su bmitted .

If the P lan A d ministrator places a hold on a participant’s accou ntbased on information thatcau ses the P lan A d ministratorto reasonably believe thatad omestic relations ord erwillbe su bmitted andad omestic relations ord er(eitherin d raftform orapproved by acou rt)is notreceived within 120 d ays ofthe d ate the hold is placed on the participant’s accou nts,the hold willbe removed .

If the P lan A d ministratorplaces ahold on aparticipant’s accou ntbased on receiptof ad omesticrelations ord er(eitherin d raftform orapproved by acou rt),the hold shallremain u pon the participant'saccou nts u ntilthe earlier of (i)the d ate the ord er is d etermined to be qu alified and the participant'saccou ntis d ivid ed or(ii)120 d ays followingthe d ate the P lan A d ministratorrespond s to the su bmittingparty withits comments.

W ithin a reasonable period of time after receiving the d omestic relations ord er,the P lanA d ministratorshalld etermine the qu alified statu s of the ord erand shallnotify the P articipantand eachalternate payee,in writing,of its d etermination. The P lan A d ministratorshallprovid e notice u nd erthisparagraphby mailingto the ind ivid u al's ad d ress specified in the d omestic relations ord er,orin amannerconsistentwithD epartmentof L aborregu lations.

If any portion of the participant's accou ntis d istribu table d u ringthe period the P lan A d ministratoris makingits d etermination of the qu alified statu s of the d omestic relations ord er,the P lan A d ministratorshallmake aseparate accou ntingof the amou nts d istribu table. If the P lan A d ministratord etermines theord eris aqu alified d omestic relations ord erwithin 18 months following receiptof the ord er,the P lanA d ministratorshalld irectthe Tru stee to d istribu te the d istribu table amou nts in accord ance withthe ord er.If the P lan A d ministratord oes notmake its d etermination of the qu alified statu s of the ord erwithin the 18months following receiptof the ord er,the P lan A d ministratorshalld irectthe Tru stee to d istribu te thed istribu table amou nts in the mannerthe P lan wou ld d istribu te if the ord erd id notexistand shallapply theord erprospectively if the P lan A d ministratorlaterd etermines the ord eris aqu alified d omestic relationsord er.

A fterthe P lan A d ministratorhas d etermined thatad omestic relations ord eris aQ D RO ,the P lanpermits d istribu tion to an alternate payee u nd eraQ D RO atany time,regard less of whetheryou haveterminated employmentwith the Employer;however,the Q D RO cannotpermitthe alternate payee toreceive aform of d istribu tion notpermitted u nd erthe P lan.If you have any qu estions abou tQ D RO s orthe paymentof benefits u nd erad omestic relations ord eryou shou ld contactthe P lan A d ministrator.

TA X A TIO N O F B E N E FITS

C u rrentfed eralincome tax laws d o notrequ ire you to reportas income any amou nts youcontribu te to the P lan as pre-tax 401(k) C ontribu tions or C atch-Up C ontribu tions,any amou nts theEmployercontribu tes to the P lan foryou orany earnings on any of you raccou nts u ntilthe money isd istribu ted to you .Y ou rd istribu tion may be eligible forspecialtax treatmentsu chas income averaging.A lternatively,you may be able to d eferpayingtaxes on the taxable portion of you rd istribu tion by havingitd irectly rolled overto an eligible retirementplan orby makinga" rollover" contribu tion to an eligibleretirementplan.A pproximately 30 d ays before you receive any d istribu tion from the P lan,you willbegiven information concerning you rrolloverrights and an election form on which to choose whethertohave some orallof you rd istribu tion d irectly rolled to anotherplan.


Roth C ontribu tions are mad e on an after-tax basis and therefore are inclu d ed in you r taxableincome atthe time they are contribu ted to the P lan. Y ou willnotbe taxed on these RothC ontribu tionswhen they are d istribu ted to you . D istribu tion of the earnings on you rRothC ontribu tions A ccou nt,arenotsu bjectto income taxation if they are “qu alified d istribu tions.”In ord erto be treated as a“qu alifiedd istribu tion,”the d istribu tion mu stbe mad e both(1)afteryou reachage 59½,d ie orbecome d isabled ;and(2) after the completion of five taxable years starting with the taxable year in which you r firstRothcontribu tion was mad e to the P lan (orto apreviou s plan from which aRoth contribu tion rolloverwasmad e to this P lan).

P riorto requ esting ad istribu tion,you shou ld consu ltyou rown tax ad viserwith respectto thepropermethod of reportingany d istribu tion you receive from the P lan.If you have notattained age 59½atthe time you receive ad istribu tion u nd erthe P lan,the law,with limited exceptions,imposes a10%penalty on the taxable portion of you rd istribu tion.

C IRC UM S TA N C E S TH A T C O UL D A FFE C T Y O UR P L A N B E N E FITS

The P lan is d esigned to provid e you withfu nd s foryou rfinancialsecu rity when you are no longerworking.B ecau se the P lan is a" qu alified " plan u nd erfed erallaw,you rvested rights to you rbenefits areprotected in anu mberof ways.H owever,there are some circu mstances u nd erwhichyou rbenefits may beforfeited ,d elayed ord ecreased ,as follows:

• If you r employment terminates before you are vested in any portion of anaccou ntthatis su bjectto the vestingsched u le,the amou ntin thataccou ntwillbeforfeited .

• If you remploymentterminates afteryou are vested in aportion,bu tnotall,of anaccou ntthatis su bjectto the vesting sched u le,the nonvested portion may beforfeited if you d o not retu rn to work for the Employer before incu rring aForfeitu re B reakin Service.

• In general,you rbenefits cannotbe paid to you rcred itors orassigned by you ascollateral.H owever,if the P lan A d ministrator receives a cou rt ord er thatconstitu tes a " qu alified d omestic relations ord er," some or allof you r vestedbenefits may be paid to you rspou se,formerspou se orotherd epend ents. A lso,the P lan A d ministratormay offsetalloraportion of you rvested benefits if youare convicted of a crime involving the P lan or if you violate the fid u ciaryresponsibility requ irements of Title Iof ERISA .

• If you are vested when you r employmentterminates and you electto d eferpaymentof you rbenefits bu tyou d o notkeepthe P lan A d ministratorad vised ofchanges in you rname orad d ress,paymentof you rbenefits may be d elayed .

A M E N D M E N T O R TE RM IN A TIO N O F TH E P L A N

A lthou gh GlobalImaging Systems,Inc.intend s to continu e the P lan,GlobalImaging Systems,Inc.has the rightto amend orterminate the P lan atany time.If the P lan is terminated ,you wou ld receivebenefits u nd erthe P lan based on you raccou ntbalance accu mu lated as of the d ate of the termination of theP lan.If the P lan is terminated ,allof you raccou nts willbe 100% vested .


C L A IM S P RO C E D URE

Y ou d o notneed to file aformalclaim withthe P lan A d ministratorto receive you rbenefits u nd erthe P lan.W hen an eventoccu rs whichentitles you to ad istribu tion of you rbenefits u nd erthe P lan,theP lan A d ministratorau tomatically willnotify you regard ingthe d istribu tion of you rbenefits.H owever,ifyou d isagree withthe P lan A d ministrator's d etermination of the amou ntof you rbenefits u nd erthe P lan orwithrespectto any otherd ecision the P lan A d ministratormay make regard ingyou rinterestin the P lan,the P lan contains the appealproced u re you shou ld follow.To the extentthe P lan A d ministratoris ru lingon a claim for d isability benefits,the P lan willfollow,with respectto thatclaim,claims proced u resrequ ired by law forplans provid ingd isability benefits.

Notification of Your Benefits

If the P lan A d ministratorof the P lan d etermines thatitshou ld d eny benefits to you orto you rbeneficiary making aclaim forbenefits,the P lan A d ministratormu stprovid e you oryou rbeneficiarywritten notice of the d enialthatsets forththe reasons forthe d enialand refers you oryou rbeneficiary tothe provisions of the P lan thatsu pports the P lan A d ministrator's d ecision.

The notification mu stcontain (i)the specific reason or reasons forthe ad verse d etermination;(ii)reference to the specific plan provisions on whichthe d etermination is based ;(iii)ad escription of anyad d itionalmaterialor information necessary for you or you r beneficiary to perfectthe claim and anexplanation of why the information is necessary;(iv)ad escription of the P lan's review proced u res and thetime limits applicable to su chproced u res,inclu d ingastatementof you rrightto bringacivilaction u nd erERISA § 502 followingan ad verse benefitd etermination on review.

Timing of Adverse Benefit Determination

The P lan A d ministratormu stprovid e the d enialnotice within areasonable period of time from itsreceiptof the claim,bu tnotlaterthan 90 d ays from receiptof the claim. This 90 d ay period may beextend ed if specialcircu mstances requ ire an extension,provid ed thatthe time period cannotexceed atotalof 18 0 d ays from the P lan’s receiptof you rclaim (i.e.,the initial90 d ay period and one 90 d ay extension).If an extension is requ ired ,the P lan A d ministratormu stprovid e you withwritten notice of the extensionthatcontains the expiration d ate of the initial90 d ay period ,the specialcircu mstances thatrequ ire anextension,and the d ate by whichthe P lan expects to rend erits benefitd etermination.

Appealing an Adverse Benefit Determination

If you oryou rbeneficiary d isagrees with the P lan A d ministrator,you oryou rbeneficiary,orad u ly au thorized representative,mu stappealthe ad verse d etermination in writingto the P lan A d ministratorwithin 60 d ays afterthe receiptof the notice of d enialof benefits.If you or you rbeneficiary fails toappealad enialwithin the 60-d ay period ,the P lan A d ministrator's d etermination willbe finaland bind ing.

If you oryou rbeneficiary appeals to the P lan A d ministrator,you ,you rbeneficiary oryou rd u lyau thorized representative mu stsu bmitthe issu es and comments you feelare pertinentto permitthe P lanA d ministratorto re-examine allfacts and make afinald etermination withrespectto the d enial.In mostcases,ad ecision willbe mad e within 60 d ays of arequ eston appealu nless specialcircu mstances wou ldmake the rend ering of a d ecision within the 60-d ay period u nfeasible. In any event, the P lanA d ministratormu strend erad ecision within 120 d ays afterits receiptof arequ estforreview.If the P lanA d ministratorof the P lan d etermines thatitshou ld d eny benefits to you orto you rbeneficiary makingaclaim forbenefits,the P lan A d ministratorwillgive you oryou rbeneficiary ad equ ate notice in writingsettingforthspecific reasons forthe d enial,referringyou oryou rbeneficiary to the pertinentprovisions of


the P lan su pportingthe P lan A d ministrator's d ecision,statingthatyou oryou rbeneficiary are entitled toreceive,u pon requ estand free of charge,reasonable access to and copies of alld ocu ments,record s,andotherinformation relevantto the claim,and astatementregard ingyou rrightto su e u nd erERISA § 502.

The P lan A d ministratorand any representatives itchooses shallhave the maximu m d iscretionaryau thority permitted by law to interpret,constru e,and ad minister the P lan;to make d eterminationsregard ingP lan participation,enrollment,eligibility forbenefits,and amou ntof benefits;to evalu ate andd etermine the valid ity of benefitclaims;and to resolve any and allclaims and d ispu tes regard ing therights and entitlementof ind ivid u als to participate in the P lan and receive benefits and payments pu rsu antto the P lan.The d ecisions by the P lan A d ministratorand its representatives willbe given the maximu md eference permitted by law.

If you are aretired participantorabeneficiary receivingbenefits,the benefits you presently arereceivingwillcontinu e in the same amou ntand forthe same period provid ed in the mod e of settlementinitially selected .If you are aterminated participantwithavested benefit,you may obtain astatementofthe d ollar amou ntof you r vested benefitu pon requ estto the P lan A d ministrator.There is no P lanprovision whichred u ces,changes,terminates,forfeits orsu spend s the benefits of aretired participant,abeneficiary receivingbenefits oraterminated participant's vested benefitamou nt.

RIGH TS UN D E R E RIS A

A s aparticipantin the P lan,you are entitled to certain rights and protections u nd erthe EmployeeRetirementIncome Secu rity A ctof 197 4 (" ERISA " ).ERISA provid es thatallP lan participants shallbeentitled to:

Receive Information About Your Plan and Benefits

• Examine,withou tcharge,atthe plan ad ministrator's office and atotherspecifiedlocations,su ch as worksites and u nion halls,alld ocu ments governing the P lan,inclu d ing insu rance contracts and collective bargaining agreements,and acopyof the latestannu alreport(Form 5500 series)filed by the P lan with the U.S.D epartment of L abor and available at the P u blic D isclosu re Room of theEmployee B enefits Secu rity A d ministration.

• O btain,u pon written requ estto the P lan A d ministrator,copies of d ocu mentsgoverningthe operation of the P lan,inclu d inginsu rance contracts and collectivebargainingagreements,and copies of the latestannu alreport(Form 5500 series)and u pd ated su mmary plan d escription. The ad ministrator may make areasonable charge forthe copies.

• Receive asu mmary of the P lan's annu alfinancialreport.The P lan A d ministratoris requ ired by law to fu rnisheachparticipantwithacopy of this su mmary annu alreport.

• O btain astatementtellingyou whetheryou have arightto receive apension atthe P lan's normalretirementage and if so,whatyou rbenefits wou ld be atnormalretirementage if you stopworkingu nd erthe P lan now.If you d o nothave arightto apension,the statementwilltellyou how many more years you have to workto getarightto apension.The P lan A d ministratoris requ ired to fu rnish eachparticipantand beneficiary astatementonce eachcalend arqu arter.The P lan mu stprovid e the statementfree of charge.


Prudent Actions by Plan Fiduciaries

In ad d ition to creatingrights forplan participants ERISA imposes d u ties u pon the people who areresponsible for the operation of the employee benefitplan.The people who operate you r plan,called" fid u ciaries" of the plan,have a d u ty to d o so pru d ently and in the interestof you and other planparticipants and beneficiaries.N o one,inclu d ingyou remployer,you ru nion,orany otherperson,may fireyou orotherwise d iscriminate againstyou in any way to preventyou from obtainingapension benefitorexercisingyou rrights u nd erERISA .

Enforce Your Rights

If you rclaim forapension benefitis d enied orignored ,in whole orin part,you have arighttoknow why this was d one,to obtain copies of d ocu ments relatingto the d ecision withou tcharge,and toappealany d enial,allwithin certain time sched u les.

Und er ERISA ,there are steps you can take to enforce the above rights.For instance,if yourequ estacopy of plan d ocu ments orthe latestannu alreportfrom the plan and d o notreceive them within30 d ays,you may file su itin afed eralcou rt.In su chacase,the cou rtmay requ ire the plan ad ministratorto provid e the materials and pay you u pto $110 ad ay u ntilyou receive the materials,u nless the materialswere notsentbecau se of reasons beyond the controlof the ad ministrator.If you have aclaim forbenefitswhichis d enied orignored ,in whole orin part,you may file su itin astate orfed eralcou rt.In ad d ition,ifyou d isagree with the plan's d ecision or lack thereof concerning the qu alified statu s of a d omesticrelations ord er,you may file su itin fed eralcou rt.If itshou ld happen thatplan fid u ciaries misu se theplan's money,orif you are d iscriminated againstforassertingyou rrights,you may seekassistance fromthe U.S.D epartmentof L abor,oryou may file su itin afed eralcou rt.The cou rtwilld ecid e who shou ldpay cou rtcosts and legalfees.If you are su ccessfu lthe cou rtmay ord erthe person you have su ed to paythese costs and fees.If you lose,the cou rtmay ord eryou to pay these costs and fees,forexample,if itfind s you rclaim is frivolou s.

Assistance with Your Questions

If you have any qu estions abou tyou rplan,you shou ld contactthe plan ad ministrator.If you haveany qu estions abou tthis statementor abou tyou r rights u nd er ERISA ,or if you need assistance inobtainingd ocu ments from the plan ad ministrator,you shou ld contactthe nearestoffice of the EmployeeB enefits Secu rity A d ministration,U.S.D epartmentof L abor,listed in you r telephone d irectory or theD ivision of Technical A ssistance and Inqu iries,Employee B enefits Secu rity A d ministration,U.S.D epartmentof L abor,200 C onstitu tion A venu e N .W .,W ashington,D .C .20210.Y ou may also obtaincertain pu blications abou tyou rrights and responsibilities u nd erERISA by callingthe pu blications hotlineof the Employee B enefits Secu rity A d ministration.

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