EMPLOYEE BENEFITS

Indicate whether each of the following items is considered a nonqualified compensation plan (N), a qualified compensation plan (Q), or hybrid (h) or fringe benefit (f)

a. Individual Retirement Account.

b. Incentive stock option.

c. Group term life insurance.

d. Cafeteria plan.

e. Pension plan.

f. Profit sharing plan.

g. Nonqualified stock option.

h. KEOGH plan.

i. Simplified employee pension plan.