MAYTAG AIRCRAFT CORPORATION

EMPLOYEE BENEFIT PACKAGE

Dated September 1, 2006

Maytag Aircraft Corporation is pleased to be able to offer a comprehensive

package of benefits for our employees. Please take a few minutes to read
through the listing of benefits offered to you as an employee of our
Company. If you have any questions as you go through the information,
please feel free to contact your Project Manager for further information and
discussion.

Cafeteria Plan Benefit Package.DOC

STANDARD VACATION AND HOLIDAY BENEFITS

Employees are provided with time off benefits such as vacation and holiday benefits. Where an area
wage determination or labor agreement is applicable to the individuals employment, time off benefits will
be mandated by that determination or agreement. In the absence of an Agreement or Determination, the
following leave policies are in effect for employees of Maytag Aircraft Corporation.

1.

Vacation

At a minimum, full time employees of Maytag Aircraft Corporation will earn the following vacation
benefit:

One week of vacation upon completion of one full year of employment;

Two weeks of vacation upon completion of two years of employment;

Three weeks of vacation upon completion of five years of employment;

And Four weeks of vacation upon completion of ten years of employment.

Employees are encouraged to take their vacation in time off within the twelve months following the
crediting of the vacation hours. Since it is very important to take time to relax away from the workplace,
there will be no pay out of vacation in lieu of time off. The maximum carryover of unused vacation is
one years accrual.
Where a Collective Bargaining Agreement or Area Wage Determination is in effect, the vacation
entitlement will be in accordance with that Agreement or Determination. Part time employees covered
under a Collective Bargaining Agreement or Area Wage Determination will earn a pro-rated vacation
entitlement in accordance with that Agreement.

2.

Holiday

Maytag Aircraft Corporation observes the following federal holidays:

New Years Day

Columbus Day

Presidents Day

Veterans Day

Memorial Day

Thanksgiving Day

Fourth of July

Christmas Day

Labor Day
All full time employees will receive eight hours of holiday pay for each of the holidays observed. A part
time employee will receive a pro-rated holiday entitlement.
Where a Collective Bargaining Agreement or Area Wage Determination is in effect, the holiday
entitlement will be in accordance with that Agreement or Determination.

ADDITIONAL TIME OFF BENEFITS

Employees not covered under a Collective Bargaining Agreement, are eligible for the following
additional time off benefits.

1.

Family Medical Leave Act

By Federal Law, if you have completed one year of continuous employment, have worked at least 1,250
hours during the last year, work within a seventy-five mile radius of fifty or more employees of the
organization, you may be granted up to a total of twelve weeks in a rolling twelve month period for the
birth, adoption or foster care of a child, the serious health condition of your child, parent or spouse or a
serious health condition of you as the employee, provided that you submit a written request for such
leave.
If the need is foreseeable, the employee must give thirty days advance written notice to the supervisor.
Failure to provide a satisfactory certification may result in the denial or postponement of a leave.
An employee wishing to continue medical and/or dental coverage during the FMLA leave is obligated to
pay his or her portion of the premium.

2.

Leave of Absence

An employee may be authorized an unpaid personal leave of absence, up to a maximum of 120 days,
upon written approval from the Corporate Office. Requests must be in writing to the Project Manager for
endorsement and routing to the Corporate Office. No benefits will be accrued during the time that the
employee is on leave of absence.
An employee wishing to continue medical and/or dental coverage during the FMLA leave is obligated to
pay his or her portion of the premium.

3.

Bereavement Leave

Full time employees will be granted up to three days, with pay, when a death occurs in the immediate
family. The absence will be granted to an employee who attends or has to make funeral arrangements.
Immediate family includes spouse, son, daughter, mother, father, sister, brother, grandparents, and inlaws of the same relationship to the spouse. Other persons of a very close relationship, if they fulfill a
similar role in the employees life, may be considered on a case-by-case basis. If travel involves over a
500-mile round trip, a maximum of an additional two days without pay may be granted to the employee.
Verification may be required in order to receive payment.

4.

Jury Duty

Full time employees called to perform services as a juror will continue to receive their full time pay while
on jury duty up to a maximum of forty hours. Any jury duty pay received by the employee from the
courts must be paid to the Company to offset a portion of the funds paid out to the employee.

5.

Personal Leave

Full time employees of Maytag Aircraft Corporation are provided up to 16 hours per year for personal
leave. Personal leave can be used for sick days, to attend childrens activities, vote in public elections,
attend doctor visits, or any other requirement that the employee desires.

Personal leave must be

coordinated with the Project Manager in advance if possible.

Part time employees will be provided up to 8 hours per year for personal leave.
Personal leave is not intended as an extension of vacation entitlements. Additionally, there will be no
carryover of unused personal leave. The personal leave is available on a calendar year basis, and any
unused personal leave as of December 31st each year will be forfeited.

CAFETERIA PLAN:
The Maytag Aircraft Corporation Cafeteria Plan has been developed for Health and
Welfare Contributions as dictated by Area Wage Determinations (AWD) and Collective
Bargaining Agreements (CBA). Although employees not covered by an AWD or CBA
do not receive employer contributions into the Cafeteria Plan, these employees are
eligible to participate in all cafeteria plan benefits except for medical expense
reimbursement and dependent care reimbursement. If you have a question regarding
your eligibility, please contact your Manager or the corporate payroll department.
Maytag Aircraft Corporation has compiled a variety of insurance, 401(k) and reimbursement account
options that are available to employees for the purpose of achieving a superior health and welfare
benefit. One of the primary goals of our cafeteria plan is to provide valuable benefits at a reasonable
cost. Another goal of the cafeteria plan is to provide insurance options that allow an employee the ability
to use the Companys Health and Welfare contribution to pay for the full cost of employee insurance
coverage. With these goals in mind, Maytag Aircraft Corporation is pleased to offer medical, dental, life,
and vision insurance coverage along with 401(k), and medical expense and dependent care
reimbursement spending accounts.
Maytag Aircraft Corporation will contribute to the cafeteria plan the amount listed as Health and Welfare
dollars as required by the Area Wage Determination or Collective Bargaining Agreement in effect for
each operating location. Since the Company is contributing dollars to the plan on behalf of all
employees, each employee of Maytag Aircraft Corporation that is covered by an Area Wage
Determination or Collective Bargaining Agreement is required to participate in the benefits of the Maytag
Aircraft Corporation Cafeteria Plan unless their local project circumstances allows them to opt out of the
Plan.
Health insurance is a very valuable and necessary benefit and one of the main reasons that the Area
Wage Determinations and Collective Bargaining Agreements include a Health and Welfare Benefit.
Because health insurance benefits are so valuable, all employees working an average of 30 hours per

week or more must enroll in the insurance programs for a minimum of individual coverage unless the
employee can provide proof of coverage in another group policy.
All necessary forms (Enrollment, claim, contribution, withdrawal, etc.) for all Cafeteria Plan options are
provided by the Corporate Office.
Under the Cafeteria Plan, an employee may choose to use the funds contributed by the Company
to purchase any one, or a combination of any of the following benefits.

1.

Medical Insurance:

Maytag Aircraft Corporation offers employees coverage in a comprehensive medical insurance policy
with a reputable insurance company. Included in the medical policy are major medical, routine medical,
and prescription insurance coverage. Employees have the option to purchase one of two plans currently
offered for medical insurance.

If an employee chooses to take advantage of any of the insurance

options, insurance enrollment application forms must be completed and submitted before insurance can
begin.

a. Basic Option. Under this option, employees choose to pay a lower monthly premium in
exchange for a higher co-pay and deductible. Please read the plan description to determine
the specific costs and coverage with this option.

b. Buy-up Option. Under this option, employees pay a higher monthly premium and experience
a lower co-pay and deductible. Please read the plan description to determine the specific
costs and coverage with this option.

2.

Dental Insurance

Maytag Aircraft Corporation offers comprehensive dental coverage for a reasonable monthly premium.
This option carries an annual $50 deductible per family member for procedures other than routine
checkups.

The insurance coverage varies depending upon what service is being performed (i.e.:

preventative exam, fillings, and root canals). This option has limited orthodontia coverage. Coverage is
available for employees and for dependents. This coverage is available to each employee without
regard to the employees enrollment in other medical insurance options. Please read the plan description
to determine the specific costs and coverage associated with this plan.

3.

Life Insurance

Maytag Aircraft Corporation offers coverage for basic life insurance through our medical insurance
carrier. Coverage is available for employees and for dependents. The coverage is available to each
employee without regard to the employees enrollment in other medical or dental insurance options.
Please read the plan description to determine the specific cost and coverage associated with this plan.

4.

Vision Insurance

Maytag Aircraft Corporation offers vision insurance at a modest price with a reputable company. The
policy provides coverage for exams, glasses and contacts, and eye surgery. Coverage is available for
employees and for dependents. The coverage is available to each employee without regard to the
employees enrollment in other medical or dental insurance options. Please read the plan description to
determine the specific cost and coverage associated with the plan.

5.

401(k) Retirement Plan:

Maytag Aircraft Corporation employees are eligible to participate in the Mercury Air Group, Inc. 401(k)
Retirement Plan. To be eligible to participate in the Plan, an employee must
1.

have been employed for a period of twelve (12) consecutive months. This twelve-month
requirement is waived for employees of Maytag Aircraft Corporation.

2.

work a minimum of 1,000 hours per year. This 1,000 hour requirement is waived for
Maytag Aircraft Corporation employees.

3. have a valid Social Security Number

Employees that meet these requirements will have the opportunity to enroll in the Mercury Air Group, Inc.
401(k) Retirement Plan immediately upon hire. The Plan offers the flexibility of a number of investment
options for employee and employer contributions. These investment options range from minimal risk
investments to those of a higher risk. If an employee wishes to contribute to the Plan through payroll
deductions outside of the Cafeteria Plan, the company will make a contribution to the employees account
equal to 50% of the employees contribution. The annual Company contribution per employee will not
exceed $300.00.
The Mercury Air Group, Inc. 401(k) Retirement Plan is administered by TruSource. Statements from
TruSource are provided on a quarterly basis, and online access to employee accounts is available as
soon as the account is established and a password is provided by TruSource. Options available to
employees online are 1) Investment changes, 2) Redistribution of Funds, 3) Loan Requests, and 4)
Investment prospectus information.

6.

Dependent Care Reimbursement:

Employees have the option to request that a portion of the Company contribution for Health and Welfare
benefits be set aside for Dependent Care Reimbursement. An employee may desire to set aside money
to offset actual costs of caring for qualified dependents (i.e.: daycare). The employee can request that
his actual costs expended on dependent care be refunded at the end of each month. A receipt showing
expenses paid are required in order to process the refund. If the total amount set aside through the
payroll deduction is not used by the end of the calendar year, the balance in the employees account will

be forfeited. The Company cannot reimburse the employee for Dependent Care Expenses incurred in
excess of the amount that the employee contributed through their Cafeteria Plan contributions.

7.

Medical Expense Reimbursement:

Similar to the Dependent Care Reimbursement, an employee has the option to request that a portion of
their Company contribution for Health and Welfare benefits be set aside for Medical Expense
Reimbursement. An employee may desire to set aside money to offset actual costs of medical or dental
expenses not otherwise covered by insurance. As an employee incurs medical expenses, the bills can
be submitted to the Corporate office, and a reimbursement will be made. If the total amount set aside is
not used by the end of the calendar year, the balance in the employees account will be forfeited. The
Company cannot reimburse the employee for medical expenses incurred in excess of the amount of the
Cafeteria Plan contribution.

DIRECT DEPOSIT PROGRAM:

Maytag Aircraft Corporation has established a direct deposit program that allows employees of the
Company to be paid their payroll entitlement by direct deposit to their bank account. The direct deposit
program was established to ensure that all employees are paid in a timely manner for the service that
they provide to the Company. All employees are required to complete the appropriate forms upon hire so
that direct deposit can be implemented. During the course of employment, if an employee changes bank
information in any way, a new direct deposit application will need to be submitted as soon as possible to
the payroll department. Untimely notification of change of account may result in payroll fund delays. If
an employee cannot open a bank account, the Corporate Office must be notified so that an alternative to
direct deposit can be provided.