General Physics (UK) Ltd has established a benefits plan designed to attract and retain the staff needed to operate and grow the business. The plan helps employees to manage and ensure their own security by permitting participants to use employee and employer contributions to select a combination of benefits suited to his or her particular needs. The plan contains the following core benefits:

• Private Medical Plan including optional Dental Cover
• Basic Life Assurance
• Profit Investment/Pension Plan
• Statutory Sick Pay (SSP), Salary Continuation, Short-term Disability Coverage, and Permanent Health Insurance
• Other Miscellaneous Benefits

These benefits are available to all employees of General Physics (UK) Ltd. Subsidiary company benefits may vary according to contractual obligations. The information contained in this document is only a summary current as of 1 January 2009 and is not intended to be all-inclusive. Complete details are contained in the formal plan documents, Employee Handbook, and GP Policies and Procedures. The company reserves the right to amend the benefits in line with business conditions.

Enrolment Benefits
Coverage under the benefit plans begins on the first of the month following 90 days of continuous employment, unless stated otherwise. Once you enrol yourself and, if applicable, your family members in a benefit plan, your decision is irrevocable until the next Open Enrolment Period (normally in November with effect in January) unless you have undergone a "qualifying lifestyle change." As long as your change in election is consistent with your lifestyle change you may elect new coverage, delete existing coverage, or increase/decrease your benefits levels. The following are the qualifying lifestyle changes:

• You get married or divorced.
• You have a child through birth, adoption, or marriage.
• Your spouse loses or gains employment.
• Your spouse or dependant dies.
• You or your spouse suffer a reduction in plan benefits (i.e. change in hours).

Private Medical Plan including optional Dental Cover
Coverage under the medical plan begins on the first of the month following 90 days of continuous employment and ends on the last day you are actively at work. Supplemental or alternative cover is provided through the Healthsure scheme.

When you are eligible for medical plan benefits, you may also cover your eligible dependants. Eligible dependants to include: your spouse, your unmarried children who are under 21 years of age, and your unmarried children under 25 years of age who are in full-time education.

Dependent children include adopted children and stepchildren who live with you and meet the above criteria. During the course of the year, you may be contacted by your provider(s) to verify continuing full-time student status.

Employees may choose from Single Coverage (S) for employee only cover; or Married Coverage (M) for employee plus spouse cover; or Family Coverage (F) for employee, spouse, and dependent children cover; or Single Parent Family Coverage (SPF) for employee plus dependent children cover. The Company provides this coverage on a cost-shared basis. GP will pay the single coverage premium annually toward each employee's selected coverage. An annual excess applies to the policy payable by the employee.

Exclusion: Members who join the plan cannot receive treatment for any medical conditions known to exist during the five years prior to joining the plan. These medical conditions will not be covered for the first two years of membership in the plan. If medical advice or treatment relating to these medical conditions is given during the first two years of membership in the plan, the member will not be covered for any advice or treatment for the medical conditions until there has been 12 months without any advice or treatment sought.

Basic Life Assurance
Basic life assurance is provided free of charge to all employees and approval is automatic. Basic life assurance coverage is of twice one's annual salary. Coverage begins on the first of the month following 90 days of continuous employment and ends on the last day you are actively at work.

Healthsure Cash Plan
Includes everyday treatments private medical insurance policies often don’t cover like optical care and physiotherapy. This is partly funded by the company and employee.

Profit Investment/ Group Personal Pension Plan
Any regular employee may participate in the Stakeholder Pension Plan (the Plan) at any time after the first of the month following 90 days of continuous employment. Participants decide the level of their contributions to the Plan.

For each employee who has completed one year of employment with the Company, the Company may match in the form of cash, a percentage of employee contributions up to the first seven percent that an employee contributes. The Company match will be reviewed annually and may go up or down based on Company performance. It is anticipated that during 2009, the Company will match 57% of employee contributions.

Participants must elect the allocation of contributions to their investment account between the available fund choices. Fund choices are subject to change. Participants should consult the UK Payroll/Personnel Department for current fund choices. The Plan does accept "rollover contributions" from other qualified plans.

Sickness or Disability Coverage
GP offers sickness and disability coverage to eligible employees. Coverage beyond Statutory Sick Pay coincides with eligibility for medical coverage. The programme includes:

• Statutory Sick Pay (SSP), for employees not eligible for Salary Continuation;
• Salary Continuation, for short periods of absence;
• Short Term Disability, for longer periods of absence, and,
• Permanent Health Insurance, for prolonged periods of absence.

SSP
All employees, prior to achieving eligibility for Salary Continuation, are eligible for SSP, subject to qualifying regulations.

Salary Continuation
Salary Continuation pays 100% of an employee's salary for a maximum of 20 workdays in any 12-month period. Any period for which an employee has received salary continuation payments during the 12-month period immediately preceding the first day of current absence will be deducted from the total entitlement of 20 workdays. A doctor's certification of sickness or disability is required for absences of greater than seven calendar days. Salary Continuation is fully funded by the Company, and eligible employees are automatically enrolled.

Short-Term Disability
Short-Term Disability (STD) begins after Salary Continuation benefits run out and continues through the 180th day of continuous sickness or disability. STD provides 70% of the employee's monthly salary. STD is fully funded by the Company and eligible employees are automatically enrolled.

Permanent Health Insurance
The Permanent Health Insurance (PHI) scheme provides benefits in the event that an employee is unable to work for an extended period due to incapacity. This is an insured scheme, the premium for which is fully funded by the Company. Benefit is subject to the rules of the scheme and, if payable, begins after 180 days of incapacity. Benefit is to a maximum of 75% of the employee’s basic salary less SPSB. There is no cost to the employee in joining the scheme, and eligible employees are automatically enrolled.

Educational Assistance
Upon hire, employees are eligible for reimbursement of tuition and direct academic fees for approved courses related to the employee's job. In-house courses are also available in many subject areas at no cost to the employee. Employees who terminate employment within 12 months of receiving any educational assistance will be liable to reimburse the company for educational assistance.

Public Holidays
Each year, the Company observes eight paid public holidays in England and Wales as set forth below. Paid holidays in Scotland and other countires may vary from the schedule below. This time is in addition to employees' Annual Leave entitlement. Each year, the Company will distribute a memorandum announcing the specific dates of holidays in England, Scotland and Wales. This benefit may be applied pro-rata for part time employees.

• New Year’s Day
• Easter (two days)
• Spring Bank Holiday
• May Day Holiday
• Summer Bank Holiday
• Christmas (two days)

Annual Leave
Each employee with more than one month of service time is eligible to take annual leave. Annual leave provides employees with a "bank" of time to be used for vacations or personal reasons. Annual leave is earned incrementally and credited in equal pro-rata amounts each month. Annual leave is paid at an employee's base rate of pay. Service time determines annual leave eligibility. This benefit is applied pro-rata for part time employees.

• Employees earn 2 and 1/12 days of annual leave per month (25 days per year). Accrual begins on day 1 of employment.
• Employees earn an additional 1/12 days of annual leave per month (1 day per year) after each complete 2 years of service* up to an additional 5/12 days per month (maximum entitlement 30 days per year).
• *Applied from commencement of the subsequent annual leave year which runs from 1st September.

Accrued annual leave may not normally carry forward from one leave year to the next.

Employee Referral Programme
This programme provides an incentive to current employees to refer external candidates by providing referring employees a taxable cash bonus of £500 for each applicant referred that is hired. The Employee Referral Programme is available to employees on the first day of employment.

Professional Organisations
The Company encourages employees to participate in professional organisations and activities sponsored by those organisations when those activities are related to the employee's job responsibilities. In particular, the Company encourages employees to prepare and present technical papers at professional forums. For active participants, the Company will reimburse membership and participation expenses. For organisations with widely recognised professional certification programmes, the Company will reimburse employees for costs of obtaining and renewing certifications.

Discretionary Bonus Programme
Employees not eligible for compensation under any Commission or Incentive Plan are eligible for performance bonus payments. The existence and amount of payment depends on company performance. The Board of Directors will determine annually the existence and size of the pool of funds available. The GPUK Senior Management team will distribute the pool among employees based on criteria linked to the Performance Management System.

Employee Assistance Programme
The company offers confidential counselling and referral services to employees and their eligible dependants through its Employee Assistance Programme (EAP) administered by a specialty subcontractor. The EAP arranges counselling sessions convenient to the employee's home or place of work. The EAP assists individuals and their families in many areas such as relationship concerns, parental issues, conflicts at work, financial and legal concerns, substance abuse problems, and other behavioural health concerns. The EAP may be reached at 0800 358 4458. The EAP is available to employees on the first day of employment.

Additional Programmes
The company offers additional programmes associated with Eye Care, Ante-natal Care, Maternity, Jury Duty, Bereavement, Training, and Military Duty as described in the Employee Handbook and Policies and Procedures.

Childcare Voucher Scheme
GP offers staff the opportunity to participate in a childcare voucher scheme. The scheme is open to all employees with qualifying childcare costs relating to an eligible child.  Employees will be able to give up part of their salary (salary sacrifice) to 'buy' childcare vouchers which can be used to pay for qualifying childcare.  The first £243 per month of any salary sacrifice will be exempt from Tax and National Insurance deduction, saving you up to £75.33 per month (or up to £99.63 per month if you are a higher rate tax payer) Note: Advice should be taken if you receive the Childcare Element of Working Tax Credits as your entitlement may be reduced and you could be worse off taking part in the scheme. We will use a voucher company to administer the scheme.