In 2006, the KE&G Construction, Inc. Employee Stock Ownership Plan (ESOP) was adopted by the Board of Directors of KE&G so that all eligible employees could become owners of K E & G Construction, Inc. without having to invest your own money to purchase stock.

1. ESOP Definition – What is it? How did it begin?

An ESOP is a company funded retirement plan that purchases KE & G Construction, Inc. stock for eligible employees at NO cost to the employees. In 2006 the KE & G ESOP was formed and the KE & G Stockholders sold 49% ownership of KE& G’s capital stock to the KE & G ESOP. This purchase was made possible with a contribution of approximately 45% of the purchase price and a loan from KE & G Construction, Inc. to the KE & G ESOP. The contribution was a gift to the ESOP from the company and the loan is being repaid from the ESOP’s share of company profits.

2. Eligibility – When do I become an employee owner?

You will be eligible to participate in the Plan retroactively to the first day of the Plan Year (each January 1) during the Plan Year in which you first complete 1,000 Hours of Service.

3. Benefits – What’s so good about the ESOP?

The KE & G ESOP is an opportunity for you to gain stock ownership in a growing and profitable company, again, with NO cost to you. Also, you have an opportunity to make a positive impact on the value of KE & G’s capital stock, and your retirement benefits, by thinking and acting like the employee stock owner that you are.

4. Risks – What could happen?

Just like the stock market, KE & G’s stock value can rise and fall. With an ESOP, however, you have the ability to help protect KE & G’s stock value and benefit yourself by the excellent work and decisions that you make on a daily basis.

5. Trustees – Who are they and what is their role?

The Board of Directors of KE & G selects the ESOP Trustee. Their main responsibility is to manage the KE&G ESOP in the best interest of all KE & G’s employee stock owners.

6. Communication Committee – Who are they and what is their role?

The KE&G ESOP Communication Committee is a diversified group of employee stock owners whose main goals are to promote the KE&G ESOP and to participate in the education of all employee stock owners. If you are an eligible employee stock owner then you are eligible to join this committee. About one half of the committee is replaced each year.

7. Vesting – When is it really mine?

It takes six years to become fully vested in the KE & G ESOP. This means that after six years of credited service (minimum of 1,000 hours per calendar year), 100% of your ESOP benefit will be available to you upon termination of employment; distribution is discussed below. You also will become 100% vested upon reaching retirement age, death or permanent disability while employed with KE & G. If you leave KE & G prior to completing six years of credited service, the vested portion of your ESOP benefit will be pro‐rated according to the schedule below. The KE & G ESOP Vesting Schedule is as follows:

◦  1 Year of Service 0% ◦  2 Years of Service 20% ◦  3 Years of Service 40% ◦  4 Years of Service 60% ◦  5 Years of Service 80% ◦  6 Years of Service 100%

8. Distributions – How do I get my money and when?

In the event you separate from service with KE & G because of death, permanent disability or retirement, distribution of your plan benefits will commence during the Plan Year following the Plan Year in which you separated from service. The details of this distribution are described in your Summary Plan Description. In the event you separate from service with KE & G for reasons other than death, permanent disability or retirement, distribution of your Plan Benefits will commence either the end of the Plan Year following the Plan Year in which you separated from service or the sixth year following the Plan Year in which you separated form service depending on the balance in your account. The details of this distribution are described in your Summary Plan Description.

9. Other Information – Where can I learn more?

KE & G believes in educating its employee stock owners on all aspects of our ESOP program. We will be holding ESOP events and educational opportunities to aid in this effort. The members of the ESOP Communication Committee are available to answer your questions regarding our ESOP.

This document is merely a representation of the Summary Plan Description. It is strongly recommended that you read and understand the KE & G ESOP Summary Plan Description provided to you when you first become a KE & G employee. The Summary Plan Description summarizes the main provisions of the Plan. It is not the complete Plan. A complete copy of the Plan can be obtained by following the directions in the section of the Summary Plan Description entitled “Statement of ERISA Rights,” in case of any conflict between the provisions of the complete Plan and this document, the provisions of the complete Plan will control. Please note that the Plan Committee has final and exclusive authority to decide all questions.