Retirement Investors' Club Plan Document; 457 Employee Contribution Plan, 2005

This Plan is intended to satisfy the requirements for an “eligible deferred compensation plan” under Section 457 of the Internal Revenue Code of 1986, as amended from time to time, and all other applicable provisions of law and the regulations issued thereunder. This Plan may be referred to as “The State of Iowa’s 457 Employee Contribution Plan”, which is one of two plans that comprise the Retirement Investors’ Club (RIC).