[PENTEGRA RETIREMENT SERVICES LOGO]


MEMO

Date:    April 23, 2009

To:      RSGroup Defined Contribution Retirement Plan Participants

From:    Pentegra Retirement Services, your new retirement plan service provider

Re:      IMPORTANT INFORMATION ABOUT THE INTERRUPTION OF ACCESS TO YOUR
         RETIREMENT ACCOUNT DUE TO A CHANGE OF PLAN RECORDKEEPER FROM 4:00 PM ET
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         FRIDAY, JUNE 12, 2009 TO TUESDAY, JUNE 30, 2009, A BLACKOUT PERIOD
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Pentegra Retirement Services is pleased to be your new retirement plan provider
through its acquisition of RSGroup. One of the many benefits of our new
organization is the ability to provide you with superior technology, enhanced
services and improved plan communications through a new quarterly account
statement. So you can fully experience these benefits, we must transition your
plan to Pentegra's recordkeeping system. During the transition period noted
above, you will NOT be able to access your account for the following:
  o   To direct or diversify investment
  o   To obtain a distribution
  o   To obtain a loan, if permitted by your plan

You will be able to:
  o   Continue previously initiated payroll deductions and employer
      contributions
  o   Continue repayments to existing loans

NOTE: There will be no changes to your existing investment funds. Your
investments will transition exactly as they exist in your account today.

YOU SHOULD CONSIDER YOUR IMMEDIATE RETIREMENT CONCERNS AND HOW LACK OF ACCESS TO
YOUR ACCOUNT MAY AFFECT BOTH YOUR RETIREMENT AND YOUR OVERALL FINANCIAL
PLANS--ESPECIALLY IN THIS PERIOD OF HISTORIC FINANCIAL MARKET VOLATILITY. For
instance, it is very important that you review and consider the appropriateness
of your current investments since you will not be able to direct or diversify
those investments during the Blackout Period. This is an excellent time to look
at your long-term retirement security. You should carefully consider the
following:
  o   The importance of a well-balanced and diversified investment portfolio
      taking into account all your assets, income and investments.
  o   The additional risks associated with holding substantial portions of your
      assets in the securities of any one company due to the wider price swings
      up and down in short periods compared to more diversified funds.
  o   Stocks that have wide price swings and might have a large loss during the
      Blackout Period when you would not be able to direct the sale of those
      stocks from your account, ESPECIALLY IMPORTANT TO CONSIDER AT THIS TIME
      DUE TO THE EXTREME STOCK MARKET VOLATILITY WE ARE EXPERIENCING.




You will receive a letter from Pentegra containing your Personal Identification
Number or PIN to access your plan through www.pentegra.com. This letter will
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signal the end of the Blackout Period. Future communications will provide more
information about your new plan features.

QUESTIONS
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PLEASE CONTACT PENTEGRA'S PARTICIPANT CALL CENTER AT (212) 503-2814 OR EMAIL
PENTEGRAANSWERS@PENTEGRA.COM OR CONTACT YOUR EMPLOYER PLAN REPRESENTATIVE.
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FOR MORE INFORMATION ON PENTEGRA PLEASE VISIT WWW.PENTEGRA.COM.
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